e10vq

Large accelerated filer Ö

Accelerated filer

Non-accelerated filer

Smaller reporting company

(Do not check if a smaller reporting company)

-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, Pd11sImfQPa/yHDQgxXdNDaMtprEFO2VsYwpkWjHgJVMUsMEpSyMtWXXZUBsD4+u 1ufyfKAB8XiijiXxHHrA6g== 0000950123-09-069608.txt : 20091209 0000950123-09-069608.hdr.sgml : 20091209 20091209172625 ACCESSION NUMBER: 0000950123-09-069608 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 39 CONFORMED PERIOD OF REPORT: 20091031 FILED AS OF DATE: 20091209 DATE AS OF CHANGE: 20091209 FILER: COMPANY DATA: COMPANY CONFORMED NAME: H&R BLOCK INC CENTRAL INDEX KEY: 0000012659 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PERSONAL SERVICES [7200] IRS NUMBER: 440607856 STATE OF INCORPORATION: MO FISCAL YEAR END: 0430 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 001-06089 FILM NUMBER: 091231637 BUSINESS ADDRESS: STREET 1: ONE H&R BLOCK WAY CITY: KANSAS CITY STATE: MO ZIP: 64105 BUSINESS PHONE: 8168543000 MAIL ADDRESS: STREET 1: ONE H&R BLOCK WAY CITY: KANSAS CITY STATE: MO ZIP: 64105 10-Q 1 c54990e10vq.htm FORM 10-Q e10vq

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q


(Mark One)
[X]		QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
		For the quarterly period ended October 31, 2009
OR
[ ]		TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
		For the transition period from to

Commission file number 1-6089

H&R Block, Inc.

(Exact name of registrant as specified in its charter)


MISSOURI		44-0607856
(State or other jurisdiction of incorporation or organization)		(I.R.S. Employer Identification No.)

One H&R Block Way

Kansas City, Missouri 64105

(Address of principal executive offices, including zip code)

(816) 854-3000

(Registrant’s telephone number, including area code)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

Yes Ö No

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes Ö No

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act. (Check one) :

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes No Ö

The number of shares outstanding of the registrant’s Common Stock, without par value, at the close of business on November 30, 2009 was 335,541,241 shares.

Form 10-Q for the Period Ended October 31, 2009

Table of Contents


		Page

PART I	Financial Information

Item 1.	Condensed Consolidated Balance Sheets October 31, 2009 and April 30, 2009		1

	Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) Three and Six Months Ended October 31, 2009 and 2008		2

	Condensed Consolidated Statements of Cash Flows Six Months Ended October 31, 2009 and 2008		3

	Notes to Condensed Consolidated Financial Statements		4

Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations		21

Item 3.	Quantitative and Qualitative Disclosures about Market Risk		27

Item 4.	Controls and Procedures		27

PART II	Other Information

Item 1.	Legal Proceedings		27

Item 1A.	Risk Factors		31

Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds		32

Item 4.	Submission of Matters to a Vote of Security Holders		32

Item 6.	Exhibits		33

SIGNATURES			34


EX-31.1
EX-31.2
EX-32.1
EX-32.2
EX-101 INSTANCE DOCUMENT
EX-101 SCHEMA DOCUMENT
EX-101 CALCULATION LINKBASE DOCUMENT
EX-101 LABELS LINKBASE DOCUMENT
EX-101 PRESENTATION LINKBASE DOCUMENT

CONDENSED CONSOLIDATED BALANCE SHEETS (amounts in 000s, except share and per share amounts)


	October 31, 2009			April 30, 2009

	(Unaudited)

ASSETS
Cash and cash equivalents	$	1,432,243		$	1,654,663
Cash and cash equivalents – restricted		46,072			51,656
Receivables, less allowance for doubtful accounts of $131,438 and $128,541		461,485			512,814
Prepaid expenses and other current assets		361,186			351,947

Total current assets		2,300,986			2,571,080
Mortgage loans held for investment, less allowance for loan losses of $95,993 and $84,073		671,049			744,899
Property and equipment, at cost, less accumulated depreciation and amortization of $640,595 and $625,075		351,288			368,289
Intangible assets, net		378,112			385,998
Goodwill		856,880			850,230
Other assets		409,044			439,226

Total assets	$	4,967,359		$	5,359,722


LIABILITIES AND STOCKHOLDERS’ EQUITY
Liabilities:
Customer banking deposits	$	1,493,726		$	854,888
Accounts payable, accrued expenses and other current liabilities		608,149			705,945
Accrued salaries, wages and payroll taxes		83,321			259,698
Accrued income taxes		169,004			543,967
Current portion of long-term debt		3,667			8,782
Federal Home Loan Bank borrowings		25,000			25,000

Total current liabilities		2,382,867			2,398,280
Long-term debt		1,032,562			1,032,122
Federal Home Loan Bank borrowings		75,000			75,000
Other noncurrent liabilities		405,833			448,461

Total liabilities		3,896,262			3,953,863

Commitments and contingencies
Stockholders’ equity:
Common stock, no par, stated value $.01 per share, 800,000,000 shares authorized, shares issued of 444,176,510		4,442			4,442
Additional paid-in capital		827,423			836,477
Accumulated other comprehensive income (loss)		66			(11,639	)
Retained earnings		2,308,153			2,671,437
Less treasury shares, at cost		(2,068,987	)		(2,094,858	)

Total stockholders’ equity		1,071,097			1,405,859

Total liabilities and stockholders’ equity	$	4,967,359		$	5,359,722

See Notes to Condensed Consolidated Financial Statements


CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS)	(Unaudited, amounts in 000s, except per share amounts)



	Three Months Ended October 31,						Six Months Ended October 31,

	2009			2008			2009			2008


Revenues:
Service revenues	$	294,958		$	316,337		$	542,943		$	557,057
Interest income		12,113			17,047			24,400			34,894
Product and other revenues		19,010			18,085			34,243			31,427

		326,081			351,469			601,586			623,378

Operating expenses:
Cost of revenues		410,949			438,765			797,399			805,085
Selling, general and administrative		129,685			138,036			232,902			255,240

		540,634			576,801			1,030,301			1,060,325

Operating loss		(214,553	)		(225,332	)		(428,715	)		(436,947	)
Other income (expense), net		1,700			(2,121	)		4,989			(3,476	)

Loss from continuing operations before tax benefit		(212,853	)		(227,453	)		(423,726	)		(440,423	)
Income tax benefit		(86,381	)		(94,292	)		(166,637	)		(178,839	)

Net loss from continuing operations		(126,472	)		(133,161	)		(257,089	)		(261,584	)
Net loss from discontinued operations		(2,115	)		(2,713	)		(5,132	)		(7,009	)

Net loss	$	(128,587	)	$	(135,874	)	$	(262,221	)	$	(268,593	)

Basic and diluted loss per share:
Net loss from continuing operations	$	(0.38	)	$	(0.40	)	$	(0.77	)	$	(0.80	)
Net loss from discontinued operations		-			(0.01	)		(0.01	)		(0.02	)

Net loss	$	(0.38	)	$	(0.41	)	$	(0.78	)	$	(0.82	)

Basic and diluted shares		335,346			329,810			334,939			328,475

Dividends per share	$	0.15		$	0.15		$	0.30		$	0.29

Comprehensive income (loss):
Net loss	$	(128,587	)	$	(135,874	)	$	(262,221	)	$	(268,593	)
Change in unrealized gain on available-for-sale securities, net		329			(597	)		(418	)		(2,564	)
Change in foreign currency translation adjustments		2,586			(11,472	)		12,123			(11,158	)

Comprehensive loss	$	(125,672	)	$	(147,943	)	$	(250,516	)	$	(282,315	)

See Notes to Condensed Consolidated Financial Statements


CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS	(unaudited, amounts in 000s)


Six Months Ended October 31,	2009			2008


Net cash used in operating activities	$	(786,152	)	$	(665,931	)

Cash flows from investing activities:
Principal repayments on mortgage loans held for investment, net		38,693			54,501
Purchases of property and equipment, net		(7,280	)		(58,586	)
Payments made for business acquisitions, net of cash acquired		(6,606	)		(4,709	)
Net cash used in investing activities of discontinued operations		-			(48,917	)
Other, net		18,473			8,910

Net cash provided by (used in) investing activities		43,280			(48,801	)

Cash flows from financing activities:
Repayments of Federal Home Loan Bank borrowings		-			(40,000	)
Proceeds from Federal Home Loan Bank borrowings		-			15,000
Repayments of other short-term borrowings		-			(60,000	)
Proceeds from other short-term borrowings		-			753,625
Customer banking deposits, net		638,466			(40,595	)
Dividends paid		(100,784	)		(96,555	)
Acquisition of treasury shares		(3,785	)		(4,467	)
Proceeds from exercise of stock options		8,218			61,699
Proceeds from issuance of common stock, net		-			141,558
Net cash provided by financing activities of discontinued operations		-			4,783
Other, net		(30,884	)		8,413

Net cash provided by financing activities		511,231			743,461

Effects of exchange rates on cash		9,221			-

Net increase (decrease) in cash and cash equivalents		(222,420	)		28,729
Cash and cash equivalents at beginning of the period		1,654,663			664,897

Cash and cash equivalents at end of the period	$	1,432,243		$	693,626

Supplementary cash flow data:
Income taxes paid	$	196,427		$	99,910
Interest paid on borrowings		37,304			38,713
Interest paid on deposits		4,134			10,441
Transfers of loans to foreclosed assets		9,212			62,578

See Notes to Condensed Consolidated Financial Statements


NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS	(unaudited)


1.	Summary of Significant Accounting Policies

Basis of Presentation

The condensed consolidated balance sheet as of October 31, 2009, the condensed consolidated statements of operations and comprehensive income (loss) for the three and six months ended October 31, 2009 and 2008, and the condensed consolidated statements of cash flows for the six months ended October 31, 2009 and 2008 have been prepared by the Company, without audit. In the opinion of management, all adjustments, which include only normal recurring adjustments, necessary to present fairly the financial position, results of operations and cash flows at October 31, 2009 and for all periods presented have been made.

“H&R Block,” “the Company,” “we,” “our” and “us” are used interchangeably to refer to H&R Block, Inc. or to H&R Block, Inc. and its subsidiaries, as appropriate to the context.

Certain reclassifications have been made to prior year amounts to conform to the current year presentation. In addition, we realigned our segments as discussed in note 12, and accordingly restated segment disclosures for prior periods. These changes had no effect on our results of operations or stockholders’ equity as previously reported.

Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles have been condensed or omitted. These condensed consolidated financial statements should be read in conjunction with the financial statements and notes thereto included in our April 30, 2009 Annual Report to Shareholders on Form 10-K. All amounts presented herein as of April 30, 2009 or for the year then ended, are derived from our April 30, 2009 Annual Report to Shareholders on Form 10-K.

We have evaluated subsequent events through December 9, 2009, the date of issuance of our condensed consolidated financial statements.

Management Estimates

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting periods. Significant estimates, assumptions and judgments are applied in the determination of our allowance for loan losses, potential losses from loan repurchase and indemnity obligations associated with our discontinued mortgage business, contingent losses associated with pending litigation, fair value of reporting units, reserves for uncertain tax positions and related matters. We revise our estimates when facts and circumstances dictate. However, future events and their effects cannot be determined with absolute certainty. As such, actual results could differ materially from those estimates.

Seasonality of Business

Our operating revenues are seasonal in nature with peak revenues occurring in the months of January through April. Therefore, results for interim periods are not indicative of results to be expected for the full year.

Concentrations of Risk

Our mortgage loans held for investment include concentrations of loans to borrowers in certain states, which may result in increased exposure to loss as a result of changes in real estate values and underlying economic or market conditions related to a particular geographical location. Approximately 52% of our mortgage loan portfolio consists of loans to borrowers located in the states of Florida, California and New York.


2.	Recent Events

RSM McGladrey, Inc. (RSM) and McGladrey & Pullen LLP (M&P), an independent registered public accounting firm, collaborate to provide accounting, tax and consulting services to clients under an

alternative practice structure. RSM and M&P also share in certain common overhead costs through an administrative services agreement. These services are provided by, and coordinated through, RSM, for which RSM receives a management fee.

On July 21, 2009, M&P provided 210 days notice of its intent to terminate the administrative services agreement. The effect of the notice will be to terminate the alternative practice structure on February 16, 2010, unless revoked or modified prior to that time. As a protective measure, on September 15, 2009, RSM provided notice of its intent to terminate the administrative services agreement. Absent revocation or modification by RSM, the effect of RSM’s notice will be to terminate the alternative practice structure on April 13, 2010 even in the event M&P revokes or modifies the M&P notice. Since July 23, 2009, RSM and M&P have been engaged in arbitration to resolve various disputes regarding their contractual relationship, including the scope and enforceability of restrictive covenants agreed to by M&P. On November 24, 2009, the arbitration panel issued a final and binding ruling regarding the enforceability of the covenants. The ruling is confidential. RSM and M&P are continuing negotiations to determine if there are mutually agreeable changes to the current arrangements that would allow the alternative practice structure with M&P to continue. There are no assurances as to the outcome of these negotiations.


3.	Earnings (Loss) Per Share and Stockholders’ Equity

Basic and diluted loss per share is computed using the two-class method. See note 13 for additional information on our adoption of the two-class method. The two-class method is an earnings allocation formula that determines net income per share for each class of common stock and participating security according to dividends declared and participation rights in undistributed earnings. Per share amounts are computed by dividing net income from continuing operations attributable to common shareholders by the weighted average shares outstanding during each period. The dilutive effect of potential common shares is included in diluted earnings per share except in those periods with a loss from continuing operations. Diluted earnings per share excludes the impact of shares of common stock issuable upon the lapse of certain restrictions or the exercise of options to purchase 19.3 million shares for the three and six months ended October 31, 2009, and 23.7 million shares for the three and six months ended October 31, 2008, as the effect would be antidilutive due to the net loss from continuing operations during each period.

The computations of basic and diluted loss per share from continuing operations are as follows:


(in 000s, except per share amounts)

	Three Months Ended October 31,						Six Months Ended October 31,
	2009			2008			2009			2008


Net loss from continuing operations attributable to shareholders	$	(126,472	)	$	(133,161	)	$	(257,089	)	$	(261,584	)
Amounts allocated to participating securities (nonvested shares)		(27	)		248			340			447

Net loss from continuing operations attributable to common shareholders	$	(126,445	)	$	(133,409	)	$	(257,429	)	$	(262,031	)

Basic weighted average common shares		335,346			329,810			334,939			328,475
Potential dilutive shares from stock options and nonvested shares		-			-			-			-
Convertible preferred stock		-			-			-			-

Dilutive weighted average common shares		335,346			329,810			334,939			328,475

Earnings (loss) per share from continuing operations attributable to common shareholders:
Basic	$	(0.38	)	$	(0.40	)	$	(0.77	)	$	(0.80	)
Diluted		(0.38	)		(0.40	)		(0.77	)		(0.80	)

The weighted average shares outstanding for the three and six months ended October 31, 2009 increased to 335.3 million and 334.9 million, respectively, from 329.8 million and 328.5 million for the three and six months ended October 31, 2008, respectively, primarily due to the issuance of shares of our common stock in October 2008.

During the six months ended October 31, 2009 and 2008, we issued 1.6 million and 4.5 million shares of common stock, respectively, due to the exercise of stock options, employee stock purchases and vesting of nonvested shares.

During the six months ended October 31, 2009, we acquired 0.2 million shares of our common stock at an aggregate cost of $3.8 million, and during the six months ended October 31, 2008, we acquired 0.2 million shares at an aggregate cost of $4.5 million. Shares acquired during these periods represented shares swapped or surrendered to us in connection with the vesting of nonvested shares and the exercise of stock options.

During the six months ended October 31, 2009, we granted 4.6 million stock options and 0.9 million nonvested shares and units in accordance with our stock-based compensation plans. The weighted average fair value of options granted was $3.27 for management options and $2.70 for options granted to our seasonal associates. Stock-based compensation expense totaled $4.8 million and $12.1 million for the three and six months ended October 31, 2009, respectively, and $8.5 million and $13.0 million for the three and six months ended October 31, 2008, respectively. At October 31, 2009, unrecognized compensation cost for options totaled $17.1 million, and for nonvested shares and units totaled $23.4 million.


4.	Mortgage Loans Held for Investment and Related Assets

The composition of our mortgage loan portfolio as of October 31, 2009 and April 30, 2009 is as follows:


										(dollars in 000s)

	October 31, 2009						April 30, 2009

As of	Amount			% of Total			Amount			% of Total


Adjustable-rate loans	$	472,292			62	%	$	534,943			65	%
Fixed-rate loans		288,824			38	%		286,894			35	%

		761,116			100	%		821,837			100	%
Unamortized deferred fees and costs		5,926						7,135
Less: Allowance for loan losses		(95,993	)					(84,073	)

	$	671,049					$	744,899

Activity in the allowance for loan losses for the six months ended October 31, 2009 and 2008 is as follows:

(in 000s)



Six Months Ended October 31,	2009			2008


Balance, beginning of the period	$	84,073		$	45,401
Provision		27,000			38,083
Recoveries		29			3
Charge-offs		(15,109	)		(19,835	)

Balance, end of the period	$	95,993		$	63,652

Our loan loss reserve as a percent of mortgage loans was 12.61% at October 31, 2009, compared to 10.23% at April 30, 2009.

In cases where we modify a loan and in so doing grant a concession to a borrower experiencing financial difficulty, the modification is considered a troubled debt restructuring (TDR). TDR loans totaled $159.9 million and $160.7 million at October 31, 2009 and April 30, 2009, respectively. The principal balance of impaired loans and real estate owned as of October 31, 2009 and April 30, 2009 is as follows:

(in 000s)



As of	October 31, 2009		April 30, 2009


Impaired loans:
60 – 89 days	$	19,976	$	21,415
90+ days, non-accrual		157,282		121,685
TDR loans, accrual		98,547		60,044
TDR loans, non-accrual		61,318		100,697

		337,123		303,841
Real estate owned⁽¹⁾		38,895		44,533

Total non-performing assets	$	376,018	$	348,374


⁽¹⁾		Includes loans accounted for as in-substance foreclosures of $18.3 million and $27.4 million at October 31, 2009 and April 30, 2009, respectively.

Activity related to our real estate owned is as follows:

(in 000s)



Six Months Ended October 31,	2009			2008


Balance, beginning of the period	$	44,533		$	350
Additions		9,212			62,578
Sales		(10,055	)		(3,787	)
Impairments		(4,795	)		(5,938	)

Balance, end of the period	$	38,895		$	53,203


5.	Goodwill and Intangible Assets

Changes in the carrying amount of goodwill for the six months ended October 31, 2009 consist of the following:

(in 000s)



	April 30, 2009		Additions		Impairment		Other			October 31, 2009


Tax Services	$	447,591	$	6,227	$	-	$	1,862		$	455,680
Business Services		402,639		-		-		(1,439	)		401,200

Total	$	850,230	$	6,227	$	-	$	423		$	856,880

We test goodwill for impairment annually at the beginning of our fourth quarter, or more frequently if events occur which could, more likely than not, reduce the fair value of a reporting unit’s net assets below its carrying value.

We considered the July 21, 2009 notice by M&P of its intent to terminate the administrative services agreement with RSM to represent a significant change in circumstances requiring an interim evaluation of the fair value of our RSM reporting unit. Goodwill of this reporting unit totaled $371.9 million at October 31, 2009. The net carrying value of other intangible assets of RSM totaled $92.4 million at October 31, 2009, including $50.8 million for an indefinite-lived trade name asset. We have concluded that, as of October 31, 2009, the fair value of this reporting unit exceeds its carrying value and also that the net carrying value of other intangible assets is recoverable.

Our conclusion is based on our current assumptions, including, but not limited to, those listed below.


	•	We have assumed our noncompete rights are enforceable.
	•	We have assumed that, more likely than not, RSM and M&P will continue to collaborate; or, in the event of a separation, RSM will successfully establish an alliance with other attest firms.
	•	We have assumed that ongoing negotiations between RSM and M&P will not result in modifications of their relationship that would be materially adverse to the financial interests of RSM.


	•	In the event of a separation, we have made various assumptions concerning client retention and post-separation operating margins.
	•	In the event of a separation, we have assumed M&P would be able to repay its indebtedness to RSM.

It is difficult to predict the outcome of the above matters, including the outcome of mitigating factors that we are currently pursuing. Therefore, it is possible that changes in our assumptions, based on future events or circumstances, could result in changes in our fair value estimates and corresponding impairment charges.

RSM’s subsidiary, RSM EquiCo, Inc. (RSM EquiCo), which assists clients with capital markets transactions, has experienced declining revenues in the current economic environment. If availability of financing for acquisitions in the middle-market remains limited, revenues may continue to fall below our expectations, which could lead us to consider impairment of the $29.3 million carrying value of goodwill related to our capital markets business.

Intangible assets consist of the following:


													(in 000s)

As of	October 31, 2009							April 30, 2009

	Gross							Gross
	Carrying		Accumulated					Carrying		Accumulated
	Amount		Amortization			Net		Amount		Amortization			Net


Tax Services:
Customer relationships	$	61,475	$	(29,237	)	$	32,238	$	54,655	$	(25,267	)	$	29,388
Noncompete agreements		22,537		(20,808	)		1,729		23,263		(20,941	)		2,322
Reacquired franchise rights		229,438		(4,045	)		225,393		229,438		(1,838	)		227,600
Franchise agreements		19,201		(1,173	)		18,028		19,201		(533	)		18,668
Purchased technology		12,500		(5,219	)		7,281		12,500		(4,240	)		8,260
Trade name		1,325		(300	)		1,025		1,025		(217	)		808
Business Services:
Customer relationships		145,177		(115,558	)		29,619		146,040		(111,017	)		35,023
Noncompete agreements		33,061		(21,031	)		12,030		33,068		(19,908	)		13,160
Trade name – amortizing		2,600		(2,600	)		-		2,600		(2,600	)		-
Trade name – non-amortizing		55,637		(4,868	)		50,769		55,637		(4,868	)		50,769

	$	582,951	$	(204,839	)	$	378,112	$	577,427	$	(191,429	)	$	385,998

Amortization of intangible assets for the three and six months ended October 31, 2009 was $7.5 million and $14.4 million, respectively, and $8.0 million and $13.6 million, for the three and six months ended October 31, 2008, respectively. Estimated amortization of intangible assets for fiscal years 2010 through 2014 is $29.7 million, $27.1 million, $24.1 million, $19.8 million and $16.4 million, respectively.


6.	Income Taxes

We file a consolidated federal income tax return in the United States and file tax returns in various state and foreign jurisdictions. Consolidated tax returns for the years 1999 through 2007 are currently under examination by the Internal Revenue Service. Tax years prior to 1999 are closed by statute. Historically, tax returns in various foreign and state jurisdictions are examined and settled upon completion of the exam.

During the six months ended October 31, 2009, we accrued an additional $0.8 million for interest and penalties related to our uncertain tax positions. We had unrecognized tax benefits of $121.9 million and $124.6 million at October 31, 2009 and April 30, 2009, respectively. The unrecognized tax benefits decreased $2.7 million in the current year, due primarily to positions related to prior years. Except as noted below, we have classified the liability for unrecognized tax benefits, including corresponding accrued interest, as long-term at October 31, 2009, which is included in other noncurrent liabilities on the condensed consolidated balance sheets.

Based upon the expiration of statutes of limitations, payments of tax and other factors in several jurisdictions, we believe it is reasonably possible that the total amount of reserves for previously unrecognized tax benefits may decrease by approximately $16 million within twelve months of October 31, 2009. This portion of our liability for unrecognized tax benefits has been classified as current and is

included in accounts payable, accrued expenses and other current liabilities on the condensed consolidated balance sheets.


7.	Interest Income and Expense

The following table shows the components of interest income and expense of our continuing operations:


	(in 000s)

	Three Months Ended October 31,				Six Months Ended October 31,
	2009		2008		2009		2008


Interest income:
Mortgage loans	$	8,072	$	12,098	$	15,968	$	25,363
Other		4,041		4,949		8,432		9,531

	$	12,113	$	17,047	$	24,400	$	34,894

Interest expense:
Borrowings	$	18,514	$	21,054	$	37,471	$	39,226
Deposits		2,284		3,884		4,333		7,927
FHLB advances		508		1,327		1,017		2,655

	$	21,306	$	26,265	$	42,821	$	49,808


8.	Fair Value

The following table presents for each hierarchy level the financial assets that are measured at fair value on both a recurring and non-recurring basis at October 31, 2009:


	(dollars in 000s)

	Total		Level 1		Level 2		Level 3


Recurring:
Available-for-sale securities	$	40,702	$	-	$	40,702	$	-
Non-recurring:
Impaired mortgage loans held for investment		252,351		-		-		252,351

	$	293,053	$	-	$	40,702	$	252,351

As a percentage of total assets		5.9%		-%		0.8%		5.1%

There were no significant changes to the unobservable inputs used in determining the fair values of our level 2 and level 3 financial assets.

The carrying amounts and estimated fair values of our financial instruments at October 31, 2009 are as follows:

(in 000s)



	Carrying		Estimated
	Amount		Fair Value


Mortgage loans held for investment	$	671,049	$	506,622
IRAs and other time deposits		732,355		732,245
Long-term debt		1,032,562		1,106,878


9.	Regulatory Requirements

H&R Block Bank (HRB Bank) files its regulatory Thrift Financial Report (TFR) on a calendar quarter basis with the Office of Thrift Supervision (OTS). The following table sets forth HRB Bank’s regulatory capital requirements at September 30, 2009, as calculated in the most recently filed TFR:


(dollars in 000s)

									To Be Well Capitalized
					For Capital Adequacy				Under Prompt Corrective
	Actual				Purposes				Action Provisions

	Amount		Ratio		Amount		Ratio		Amount		Ratio


Total risk-based capital ratio⁽¹⁾	$	287,082		50.1%	$	45,883		8.0%	$	57,354		10.0%
Tier 1 risk-based capital ratio⁽²⁾	$	279,460		48.7%		N/A		N/A	$	34,412		6.0%
Tier 1 capital ratio (leverage)⁽³⁾	$	279,460		19.4%	$	172,746		12.0%	$	71,977		5.0%
Tangible equity ratio⁽⁴⁾	$	279,460		19.4%	$	21,593		1.5%		N/A		N/A


⁽¹⁾		Total risk-based capital divided by risk-weighted assets.
⁽²⁾		Tier 1 (core) capital less deduction for low-level recourse and residual interest divided by risk-weighted assets.
⁽³⁾		Tier 1 (core) capital divided by adjusted total assets.
⁽⁴⁾		Tangible capital divided by tangible assets.

Block Financial LLC (BFC) typically makes capital contributions to HRB Bank to help it meet its capital requirements. Capital contributions totaling $245.0 million were made by BFC during the fiscal year ended April 30, 2009. BFC made capital contributions to HRB Bank of $150.0 million during the six months ended October 31, 2009 and, in November 2009, BFC made an additional capital contribution to HRB Bank of $85.0 million. As of October 31, 2009, HRB Bank’s leverage ratio was 14.6%.


10.	Commitments and Contingencies

Changes in deferred revenue balances related to our Peace of Mind (POM) program, the current portion of which is included in accounts payable, accrued expenses and other current liabilities and the long-term portion of which is included in other noncurrent liabilities in the condensed consolidated balance sheets, are as follows:


	(in 000s)

Six Months Ended October 31,	2009		2008


Balance, beginning of period	$	146,807	$	140,583
Amounts deferred for new guarantees issued		1,351		1,148
Revenue recognized on previous deferrals		(47,044)		(45,826)

Balance, end of period	$	101,114	$	95,905

The following table summarizes certain of our other contractual obligations and commitments:


			(in 000s)

As of	October 31, 2009		April 30, 2009


Franchise Equity Lines of Credit – undrawn commitment	$	29,286	$	38,055
Contingent business acquisition obligations		24,973		24,165
Media advertising purchase obligation		45,768		45,768

We routinely enter into contracts that include embedded indemnifications that have characteristics similar to guarantees. Guarantees and indemnifications of the Company and its subsidiaries include obligations to protect counterparties from losses arising from the following: (1) tax, legal and other risks related to the purchase or disposition of businesses; (2) penalties and interest assessed by federal and state taxing authorities in connection with tax returns prepared for clients; (3) indemnification of our directors and officers; and (4) third-party claims relating to various arrangements in the normal course of business. Typically, there is no stated maximum payment related to these indemnifications, and the terms of the indemnities may vary and in many cases are limited only by the applicable statute of limitations. The likelihood of any claims being asserted against us and the ultimate liability related to any such claims, if any, is difficult to predict. While we cannot provide assurance we will ultimately prevail in the event any such claims are asserted, we believe the fair value of guarantees and indemnifications relating to our continuing operations is not material as of October 31, 2009.

Discontinued Operations

Sand Canyon Corporation (SCC), formerly Option One Mortgage Corporation, maintains recourse with respect to loans previously sold or securitized under indemnification of loss provisions relating to breach of representations and warranties made to purchasers or insurers. At October 31, 2009 and April 30, 2009, our loan repurchase reserve totaled $201.2 million and $206.6 million, respectively. This liability is included in accounts payable, accrued expenses and other current liabilities on our condensed consolidated balance sheets.


11.	Litigation and Related Contingencies

We are party to investigations, legal claims and lawsuits arising out of our business operations. As required, we accrue our best estimate of loss contingencies when we believe that a loss is probable and that we can reasonably estimate the amount of any such loss. Amounts accrued, including obligations under indemnifications, totaled $32.9 million and $27.9 million at October 31, 2009 and April 30, 2009, respectively. Litigation is inherently unpredictable and it is difficult to predict the outcome of particular matters with reasonable certainty and, therefore, the actual amount of any loss may prove to be larger or smaller than the amounts reflected in our consolidated financial statements.

RAL Litigation

We have been named as a defendant in numerous lawsuits throughout the country regarding our refund anticipation loan programs (collectively, “RAL Cases”). The RAL Cases have involved a variety of legal theories asserted by plaintiffs. These theories include allegations that, among other things: disclosures in the RAL applications were inadequate, misleading and untimely; the RAL interest rates were usurious and unconscionable; we did not disclose that we would receive part of the finance charges paid by the customer for such loans; untrue, misleading or deceptive statements in marketing RALs; breach of state laws on credit service organizations; breach of contract, unjust enrichment, unfair and deceptive acts or practices; violations of the federal Racketeer Influenced and Corrupt Organizations Act; violations of the federal Fair Debt Collection Practices Act and unfair competition regarding debt collection activities; and that we owe, and breached, a fiduciary duty to our customers in connection with the RAL program.

The amounts claimed in the RAL Cases have been very substantial in some instances, with one settlement resulting in a pretax expense of $43.5 million in fiscal year 2003 (the “Texas RAL Settlement”) and other settlements resulting in a combined pretax expense in fiscal year 2006 of $70.2 million.

We have settled all but one of the RAL Cases. The sole remaining RAL Case is a putative class action entitled Sandra J. Basile, et al. v. H&R Block, Inc., et al., April Term 1992 Civil Action No. 3246 in the Court of Common Pleas, First Judicial District Court of Pennsylvania, Philadelphia County, instituted on April 23, 1993. The plaintiffs seek unspecified actual and punitive damages, injunctive relief, attorneys’ fees and costs. A Pennsylvania class was certified, but later decertified by the trial court in December 2003. The trial court’s decertification decision is currently on appeal. We believe we have meritorious defenses to this case and intend to defend it vigorously. There can be no assurances, however, as to the outcome of this case or its impact on our consolidated results of operations.

Peace of Mind Litigation

We are defendants in lawsuits regarding our Peace of Mind program (collectively, the “POM Cases”), under which our applicable tax return preparation subsidiary assumes liability for additional tax assessments attributable to tax return preparation error. The POM Cases are described below.

Lorie J. Marshall, et al. v. H&R Block Tax Services, Inc., et al., Case No. 08-CV-591 in the U.S. District Court for the Southern District of Illinois, is a putative class action case originally filed in the Circuit Court of Madison County, Illinois on January 18, 2002. The plaintiffs allege that the sale of POM guarantees constitutes (1) statutory fraud by selling insurance without a license, (2) an unfair trade practice, by omission and by “cramming” (i.e., charging customers for the guarantee even though they did not request it or want it), and (3) a breach of fiduciary duty. The plaintiffs seek unspecified damages, attorneys’ fees and costs. The Madison County court ultimately certified a class consisting of all persons residing in 13 states who from January 1, 1997 to final judgment (1) were charged a separate fee for POM by “H&R Block;” (2) were charged a separate fee for POM by an “H&R Block” entity not licensed to sell insurance; or (3) had an unsolicited charge for POM posted to their bills by “H&R Block.” Persons who

received the POM guarantee through an H&R Block Premium office were excluded from the class. We subsequently removed the case to federal court in the Southern District of Illinois, where it is now pending. In November 2009, the federal court issued an order effectively vacating the state court’s class certification ruling and allowing plaintiffs time to file a renewed motion for class certification under the federal rules.

There is one other putative class action pending against us in Texas that involves the POM guarantee. This case, styled Desiri L. Soliz v. H&R Block, et al. (Cause No. 03-032-D), was filed on January 23, 2003 in the District Court of Kleberg County, Texas and is pending before the same judge that presided over the Texas RAL Settlement, involves the same plaintiffs’ attorneys that are involved in the Marshall litigation in Illinois, and contains allegations similar to those in the Marshall case. The plaintiff seeks actual and treble damages, equitable relief, attorney fees and costs. No class has been certified in this case.

We believe we have meritorious defenses to the claims in the POM Cases, and we intend to defend them vigorously. The amounts claimed in the POM Cases are substantial, however, and there can be no assurances as to the outcome of these pending actions or their impact on our consolidated results of operations individually or in the aggregate.

Express IRA Litigation

On March 15, 2006, the New York Attorney General filed a lawsuit in the Supreme Court of the State of New York, County of New York (Index No. 06/401110) entitled The People of New York v. H&R Block, Inc. and H&R Block Financial Advisors, Inc. et al. The complaint asserts nationwide jurisdiction and alleges fraudulent business practices, deceptive acts and practices, common law fraud and breach of fiduciary duty with respect to the Express IRA product and seeks equitable relief, disgorgement of profits, damages and restitution, civil penalties and punitive damages. In July 2007, the Supreme Court of the State of New York issued a ruling that dismissed all defendants other than H&R Block Financial Advisors, Inc. (HRBFA) and the claims of common law fraud. The intermediate appellate court reversed this ruling in January 2009. The amount claimed in this case is substantial. We believe we have meritorious defenses to the claims in this case and intend to defend this case vigorously. There can be no assurances, however, as to the outcome of this case or its impact on our consolidated results of operations.

On January 2, 2008, the Mississippi Attorney General filed a lawsuit in the Chancery Court of Hinds County, Mississippi First Judicial District (Case No. G 2008 6 S 2) entitled Jim Hood, Attorney for the State of Mississippi v. H&R Block, Inc., et al. The complaint alleges fraudulent business practices, deceptive acts and practices, common law fraud and breach of fiduciary duty with respect to the Express IRA product and seeks equitable relief, disgorgement of profits, damages and restitution, civil penalties and punitive damages. The defendants have filed a motion to dismiss. We believe we have meritorious defenses to the claims in this case, and we intend to defend this case vigorously, but there can be no assurances as to its outcome or its impact on our consolidated results of operations.

In addition to the New York and Mississippi Attorney General actions, a number of civil actions were filed against HRBFA and us concerning the Express IRA product, the first of which was filed on March 15, 2006. Except for two cases pending in state court, all of the civil actions have been consolidated by the panel for Multi-District Litigation into a single action styled In re H&R Block, Inc. Express IRA Marketing Litigation (Case No. 06-1786-MD-RED) in the United States District Court for the Western District of Missouri. The amounts claimed in these cases are substantial. We believe we have meritorious defenses to the claims in these cases and intend to defend these cases vigorously, but there can be no assurances as to their outcome or their impact on our consolidated results of operations.

Although we sold HRBFA effective November 1, 2008, we remain responsible for any liabilities relating to the Express IRA litigation through an indemnification agreement.

Securities and Shareholder Litigation

In addition, plaintiffs in a shareholder derivative action that was consolidated into the securities litigation filed a separate appeal in March 2008, contending that the derivative action was improperly consolidated. The derivative action is Iron Workers Local 16 Pension Fund v. H&R Block, et al., in the United States District Court for the Western District of Missouri, Case No. 06-cv-00466-ODS (instituted on June 8, 2006) and was brought against certain of our directors and officers purportedly on behalf of the Company. The derivative action alleged breach of fiduciary duty, abuse of control, gross mismanagement, waste, and unjust enrichment pertaining to (1) our restatement of financial results in fiscal year 2006 due to errors in determining our state effective income tax rate and (2) certain of our products and business activities. In September 2009, the appellate court affirmed the dismissal of the securities fraud class action, but reversed the dismissal of the shareholder derivative action. We believe we have meritorious defenses to the claims in the shareholder derivative action and intend to defend the action vigorously. There can be no assurances, however, as to its outcome.

RSM McGladrey Litigation

RSM EquiCo, its parent and certain of its subsidiaries and affiliates, are parties to a class action filed on July 11, 2006 and entitled Do Right’s Plant Growers, et al. v. RSM EquiCo, Inc., et al. Case No. 06 CC00137, in the California Superior Court, Orange County. The complaint contains allegations relating to business valuation services provided by RSM EquiCo, including allegations of fraud, negligent misrepresentation, breach of contract, breach of implied covenant of good faith and fair dealing, breach of fiduciary duty and unfair competition. Plaintiffs seek unspecified actual and punitive damages, in addition to pre-judgment interest and attorneys’ fees. On March 17, 2009, the court granted plaintiffs’ motion for class certification on all claims. The defendants filed two requests for interlocutory review of the decision, the last of which was denied by the Supreme Court of California on September 30, 2009. A trial date has been set for January 2011.

The certified class consists of all RSM EquiCo U.S. clients who signed platform agreements and for whom RSM EquiCo did not ultimately market their business for sale. The fees paid to RSM EquiCo in connection with these agreements total approximately $185 million, a number which substantially exceeds the equity of RSM EquiCo. We intend to defend this case vigorously. The amount claimed in this action is substantial and could have a material adverse impact on our consolidated results of operations. There can be no assurance regarding the outcome of this matter.

On December 7, 2009, a lawsuit was filed in the Circuit Court of Cook County, Illinois (2009-L-014920) against M&P, RSM and H&R Block entitled Ronald R. Peterson ex rel. Lancelot Investors Fund, L.P., et al. v. McGladrey & Pullen LLP, et al. The complaint, which was filed by the trustee for certain bankrupt investment funds, seeks unspecified damages and asserts claims against M&P for failure to meet generally accepted auditing standards and failure to detect fraud in financial statement audits. The complaint also asserts claims for vicarious liability and alter ego liability against RSM, and for equitable restitution against H&R Block. We are evaluating the claims asserted and have not yet formed an opinion about the case or its materiality.

RSM has a relationship with certain public accounting firms (collectively, “the Attest Firms”) pursuant to which (1) some RSM employees are also partners or employees of the Attest Firms, (2) many clients of the Attest Firms are also RSM clients, and (3) our RSM McGladrey brand is closely linked to the Attest Firms. The Attest Firms are parties to claims and lawsuits (collectively, “Attest Firm Claims”) arising in the normal course of business. Judgments or settlements arising from Attest Firm Claims exceeding the Attest Firms’ insurance coverage could have a direct adverse effect on Attest Firm operations and could impair RSM’s ability to attract and retain clients and quality professionals. For example, accounting and auditing firms (including one of the Attest Firms) have become subject to claims based on losses their clients suffered from investments in investment funds managed by third parties. Although RSM may not have a direct liability for significant Attest Firm Claims, such Attest Firm Claims could have a material adverse effect on RSM’s operations and impair the value of our investment in RSM. There is no assurance regarding the outcome of the Attest Firm Claims.

See note 2 for discussion of the arbitration proceeding between RSM and M&P.

Litigation and Claims Pertaining to Discontinued Mortgage Operations

Although mortgage loan origination activities were terminated and the loan servicing business was sold during fiscal year 2008, SCC remains subject to investigations, claims and lawsuits pertaining to its loan origination and servicing activities that occurred prior to such termination and sale. These investigations, claims and lawsuits include actions by state attorneys general, other state regulators, municipalities, individual plaintiffs, and cases in which plaintiffs seek to represent a class of others alleged to be similarly situated. Among other things, these investigations, claims and lawsuits allege discriminatory or unfair and deceptive loan origination and servicing practices, public nuisance, fraud, and violations of the Truth in Lending Act, Equal Credit Opportunity Act and the Fair Housing Act. In the current non-prime mortgage environment, the number of these investigations, claims and lawsuits has increased over historical experience and is likely to continue at increased levels. The amounts claimed in these investigations, claims and lawsuits are substantial in some instances, and the ultimate resulting liability is difficult to predict. In the event of unfavorable outcomes, the amounts SCC may be required to pay in the discharge of liabilities or settlements could be substantial and, because SCC’s operating results are included in our consolidated financial statements, could have a material adverse impact on our consolidated results of operations.

On June 3, 2008, the Massachusetts Attorney General filed a lawsuit in the Superior Court of Suffolk County, Massachusetts (Case No. 08-2474-BLS) entitled Commonwealth of Massachusetts v. H&R Block, Inc., et al., alleging unfair, deceptive and discriminatory origination and servicing of mortgage loans and seeking equitable relief, disgorgement of profits, restitution and statutory penalties. In November 2008, the court granted a preliminary injunction limiting the ability of the owner of SCC’s former loan servicing business to initiate or advance foreclosure actions against certain loans originated by SCC or its subsidiaries without (1) advance notice to the Massachusetts Attorney General and (2) if the Attorney General objects to foreclosure, approval by the court. The preliminary injunction generally applies to loans meeting all of the following four characteristics: (1) adjustable rate mortgages with an introductory period of three years or less; (2) the borrower has a debt-to-income ratio generally exceeding 50 percent; (3) an introductory interest rate at least 2 percent lower than the fully indexed rate (unless the debt-to-income ratio is 55% or greater); and (4) loan-to-value ratio of 97 percent or certain prepayment penalties. We have appealed this preliminary injunction. We believe the claims in this case are without merit, and we intend to defend this case vigorously. There can be no assurances, however, as to its outcome or its impact on our consolidated results of operations.

SCC also remains subject to potential claims for indemnification and loan repurchases pertaining to loans previously sold. In the current non-prime mortgage environment, it is likely that the frequency of repurchase and indemnification claims may increase over historical experience and give rise to additional litigation. In some instances, H&R Block, Inc. was required to guarantee SCC’s obligations. The amounts involved in these potential claims may be substantial, and the ultimate resulting liability is difficult to predict. Because SCC’s operating results are included in our consolidated financial statements, the amounts SCC may be required to pay in the discharge or settlement of these claims in the event of unfavorable outcomes could have a material adverse impact on our consolidated results of operations.

Other Claims and Litigation

We are from time to time party to investigations, claims and lawsuits not discussed herein arising out of our business operations. These investigations, claims and lawsuits include actions by state attorneys general, other state regulators, individual plaintiffs, and cases in which plaintiffs seek to represent a class of others similarly situated. Some of these investigations, claims and lawsuits pertain to RALs, the electronic filing of customers’ income tax returns, the POM guarantee program, wage and hour claims and investment products. We believe we have meritorious defenses to each of these investigations, claims and lawsuits, and we are defending or intend to defend them vigorously. The amounts claimed in these matters are substantial in some instances, however the ultimate liability with respect to such matters is difficult to predict. In the event of an unfavorable outcome, the amounts we may be required to pay in the discharge of liabilities or settlements could have a material adverse impact on our consolidated results of operations.

“Other Claims”) concerning the preparation of customers’ income tax returns, the fees charged customers for various products and services, relationships with franchisees, intellectual property disputes, employment matters and contract disputes. While we cannot provide assurance that we will ultimately prevail in each instance, we believe the amount, if any, we are required to pay in the discharge of liabilities or settlements in these Other Claims will not have a material adverse effect on our consolidated operating results.


12.	Segment Information

Results of our continuing operations by reportable operating segment are as follows:


										(in 000s)

							Six Months Ended
	Three Months Ended October 31,						October 31,
	2009			2008			2009			2008


Revenues:
Tax Services	$	109,305		$	104,734		$	197,268		$	186,434
Business Services		206,602			233,045			384,220			407,696
Corporate		10,174			13,690			20,098			29,248

	$	326,081		$	351,469		$	601,586		$	623,378

Pretax income (loss):
Tax Services	$	(172,188	)	$	(188,125	)	$	(344,162	)	$	(351,782	)
Business Services		174			13,081			1,495			12,786
Corporate		(40,839	)		(52,409	)		(81,059	)		(101,427	)

Loss from continuing operations before tax benefit	$	(212,853	)	$	(227,453	)	$	(423,726	)	$	(440,423	)

Effective May 1, 2009, we realigned certain segments of our business to reflect a new management reporting structure. The operations of HRB Bank, which was previously reported as the Consumer Financial Services segment, have now been reclassified, with activities that support our retail tax network included in the Tax Services segment, and the net interest margin and gains and losses relating to our portfolio of mortgage loans held for investment and related assets included in corporate. Presentation of prior period results reflects the new segment reporting structure.

These segment changes also resulted in the reclassification of assets between segments. Identifiable assets by reportable segment at October 31, 2009 are as follows:


	(in 000s)


Tax Services	$	2,790,766
Business Services		857,698
Corporate		1,318,895

	$	4,967,359


13.	Accounting Pronouncements

In October 2009, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update 2009-13, “Revenue Recognition (Topic 605) – Multiple-Deliverable Revenue Arrangements” (ASU 2009-13). This guidance amends the criteria for separating consideration in multiple-deliverable arrangements to enable vendors to account for products or services (deliverables) separately rather than as a combined unit. This guidance establishes a selling price hierarchy for determining the selling price of a deliverable, which is based on: (1) vendor-specific objective evidence; (2) third-party evidence; or (3) estimates. This guidance also eliminates the residual method of allocation and requires that arrangement consideration be allocated at the inception of the arrangement to all deliverables using the relative selling price method. In addition, this guidance significantly expands required disclosures related to a vendor’s multiple-deliverable revenue arrangements. This guidance is effective prospectively for revenue arrangements entered into or materially modified beginning with our fiscal year 2012. We are currently evaluating the effect of this statement on our consolidated financial statements.

In June 2009, the FASB issued Statement of Financial Accounting Standards No. 167, “Amendments to FASB Interpretation No. 46(R)” (SFAS 167). SFAS 167 changes how a reporting entity determines when an entity that is insufficiently capitalized or is not controlled through voting or similar rights should be consolidated. The determination of whether a reporting entity is required to consolidate another entity is based on, among other things, the other entity’s purpose and design and the reporting entity’s ability to direct the activities of the other entity that most significantly impact the other entity’s economic performance. SFAS 167 will require a reporting entity to provide additional disclosures about its involvement with variable interest entities and any significant changes in risk exposure due to that involvement. SFAS 167 will be effective for our fiscal year 2011. We are currently evaluating the effect of this statement on our consolidated financial statements.

In June 2009, the FASB issued Statement of Financial Accounting Standards No. 166, “Accounting for Transfers of Financial Assets” (SFAS 166). SFAS 166 is a revision to FASB Statement No. 140, “Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities,” and will require more disclosure about transfers of financial assets, including securitization transactions, and where entities have continuing exposure to the risks related to transferred financial assets. It eliminates the concept of a qualifying special purpose entity and changes the requirements for derecognizing financial assets. SFAS 166 will be effective at the beginning of our fiscal year 2011. We are currently evaluating the effect of this statement on our consolidated financial statements.

In May 2009, the FASB issued guidance, under Topic 855 – Subsequent Events, to establish general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are issued or are available to be issued. This guidance is effective for fiscal years and interim periods ending after June 15, 2009 and is applied prospectively. We adopted the new disclosure requirements in our condensed consolidated financial statements effective July 31, 2009.

In December 2007, the FASB issued guidance, under Topic 805 – Business Combinations, requiring an acquiring entity to recognize all the assets acquired and liabilities assumed in a transaction, including non-controlling interests, at the acquisition-date fair value with limited exceptions. This guidance will require acquisition-related expenses to be expensed and will generally require contingent consideration to be recorded as a liability at the time of acquisition. Under this guidance, subsequent changes to deferred tax valuation allowances relating to acquired businesses and acquired liabilities for uncertain tax positions will no longer be applied to goodwill but will instead be typically recognized as an adjustment to income tax expense. We adopted the provisions of this guidance as of May 1, 2009. The adoption did not have a material impact on our consolidated financial statements.

In June 2008, the FASB issued guidance, under Topic 260 – Earnings Per Share, addressing whether instruments granted in share-based payment transactions are participating securities prior to vesting and, therefore, should be included in the process of allocating earnings for purposes of computing earnings per share. We adopted the provisions of this guidance as of May 1, 2009. The adoption and retrospective application of this guidance did not change the current year or prior period earnings per share amounts for the fiscal quarter. The adoption of this accounting guidance will reduce earnings per share as previously reported for fiscal year 2009 by $0.01. See additional discussion in note 3.


14.	Condensed Consolidating Financial Statements

BFC is an indirect, wholly-owned consolidated subsidiary of the Company. BFC is the Issuer and the Company is the Guarantor of the Senior Notes issued on January 11, 2008 and October 26, 2004, our unsecured committed lines of credit (CLOCs) and other indebtedness issued from time to time. These condensed consolidating financial statements have been prepared using the equity method of accounting. Earnings of subsidiaries are, therefore, reflected in the Company’s investment in subsidiaries account. The elimination entries eliminate investments in subsidiaries, related stockholders’ equity and other intercompany balances and transactions.



Condensed Consolidating Income Statements												(in 000s)

Three Months Ended	H&R Block, Inc.			BFC			Other					Consolidated
October 31, 2009	(Guarantor)			(Issuer)			Subsidiaries			Elims		H&R Block


Total revenues	$	-		$	21,026		$	305,055		$	-	$	326,081

Cost of revenues		-			45,861			365,088			-		410,949
Selling, general and administrative		-			2,457			127,228			-		129,685

Total expenses		-			48,318			492,316			-		540,634

Operating loss		-			(27,292	)		(187,261	)		-		(214,553	)
Other income (expense), net		(212,853	)		(2,607	)		4,307			212,853		1,700

Loss from continuing operations before tax benefit		(212,853	)		(29,899	)		(182,954	)		212,853		(212,853	)
Income tax benefit		(86,381	)		(12,294	)		(74,087	)		86,381		(86,381	)

Net loss from continuing operations		(126,472	)		(17,605	)		(108,867	)		126,472		(126,472	)
Net loss from discontinued operations		(2,115	)		(2,115	)		-			2,115		(2,115	)

Net loss	$	(128,587	)	$	(19,720	)	$	(108,867	)	$	128,587	$	(128,587	)



Three Months Ended	H&R Block, Inc.			BFC			Other						Consolidated
October 31, 2008	(Guarantor)			(Issuer)			Subsidiaries			Elims			H&R Block


Total revenues	$	-		$	18,326		$	334,434		$	(1,291	)	$	351,469

Cost of revenues		-			46,744			392,040			(19	)		438,765
Selling, general and administrative		-			17,493			120,639			(96	)		138,036

Total expenses		-			64,237			512,679			(115	)		576,801

Operating loss		-			(45,911	)		(178,245	)		(1,176	)		(225,332	)
Other income (expense), net		(227,453	)		460			(2,581	)		227,453			(2,121	)

Loss from continuing operations before tax benefit		(227,453	)		(45,451	)		(180,826	)		226,277			(227,453	)
Income tax benefit		(94,292	)		(18,001	)		(75,736	)		93,737			(94,292	)

Net loss from continuing operations		(133,161	)		(27,450	)		(105,090	)		132,540			(133,161	)
Net loss from discontinued operations		(2,713	)		(3,285	)		-			3,285			(2,713	)

Net loss	$	(135,874	)	$	(30,735	)	$	(105,090	)	$	135,825		$	(135,874	)



Six Months Ended	H&R Block, Inc.			BFC			Other						Consolidated
October 31, 2009	(Guarantor)			(Issuer)			Subsidiaries			Elims			H&R Block

Total revenues	$	-		$	44,222		$	557,420		$	(56	)	$	601,586

Cost of revenues		-			91,421			705,978			-			797,399
Selling, general and administrative		-			4,955			228,003			(56	)		232,902

Total expenses		-			96,376			933,981			(56	)		1,030,301

Operating loss		-			(52,154	)		(376,561	)		-			(428,715	)
Other income (expense), net		(423,726	)		(3,840	)		8,829			423,726			4,989

Loss from continuing operations before tax benefit		(423,726	)		(55,994	)		(367,732	)		423,726			(423,726	)
Income tax benefit		(166,637	)		(22,986	)		(143,651	)		166,637			(166,637	)

Net loss from continuing operations		(257,089	)		(33,008	)		(224,081	)		257,089			(257,089	)
Net loss from discontinued operations		(5,132	)		(5,132	)		-			5,132			(5,132	)

Net loss	$	(262,221	)	$	(38,140	)	$	(224,081	)	$	262,221		$	(262,221	)



Six Months Ended	H&R Block, Inc.			BFC			Other						Consolidated
October 31, 2008	(Guarantor)			(Issuer)			Subsidiaries			Elims			H&R Block


Total revenues	$	-		$	39,101		$	587,006		$	(2,729	)	$	623,378

Cost of revenues		-			92,444			712,656			(15	)		805,085
Selling, general and administrative		-			30,544			224,878			(182	)		255,240

Total expenses		-			122,988			937,534			(197	)		1,060,325

Operating loss		-			(83,887	)		(350,528	)		(2,532	)		(436,947	)
Other income (expense), net		(440,423	)		(3,890	)		414			440,423			(3,476	)

Loss from continuing operations before tax benefit		(440,423	)		(87,777	)		(350,114	)		437,891			(440,423	)
Income tax benefit		(178,839	)		(34,540	)		(143,271	)		177,811			(178,839	)

Net loss from continuing operations		(261,584	)		(53,237	)		(206,843	)		260,080			(261,584	)
Net loss from discontinued operations		(7,009	)		(8,464	)		-			8,464			(7,009	)

Net loss	$	(268,593	)	$	(61,701	)	$	(206,843	)	$	268,544		$	(268,593	)



Condensed Consolidating Balance Sheets			(in 000s)

	H&R Block, Inc.		BFC			Other						Consolidated
October 31, 2009	(Guarantor)		(Issuer)			Subsidiaries			Elims			H&R Block

Cash & cash equivalents	$	-	$	1,088,485		$	346,151		$	(2,393	)	$	1,432,243
Cash & cash equivalents – restricted		-		386			45,686			-			46,072
Receivables, net		3		111,025			350,457			-			461,485
Mortgage loans held for investment		-		671,049			-			-			671,049
Intangible assets and goodwill, net		-		-			1,234,992			-			1,234,992
Investments in subsidiaries		2,926,151		-			190			(2,926,151	)		190
Other assets		-		314,954			806,374			-			1,121,328

Total assets	$	2,926,154	$	2,185,899		$	2,783,850		$	(2,928,544	)	$	4,967,359

Customer deposits	$	-	$	1,496,119		$	-		$	(2,393	)	$	1,493,726
Long-term debt		-		998,425			34,137			-			1,032,562
FHLB borrowings		-		100,000			-			-			100,000
Other liabilities		45		122,724			1,147,205			-			1,269,974
Net intercompany advances		1,855,012		(644,470	)		(1,210,542	)		-			-
Stockholders’ equity		1,071,097		113,101			2,813,050			(2,926,151	)		1,071,097

Total liabilities and stockholders’ equity	$	2,926,154	$	2,185,899		$	2,783,850		$	(2,928,544	)	$	4,967,359



	H&R Block, Inc.		BFC			Other						Consolidated
April 30, 2009	(Guarantor)		(Issuer)			Subsidiaries			Elims			H&R Block

Cash & cash equivalents	$	-	$	241,350		$	1,419,535		$	(6,222	)	$	1,654,663
Cash & cash equivalents – restricted		-		4,303			47,353			-			51,656
Receivables, net		38		114,442			398,334			-			512,814
Mortgage loans held for investment		-		744,899			-			-			744,899
Intangible assets and goodwill, net		-		-			1,236,228			-			1,236,228
Investments in subsidiaries		3,289,435		-			194			(3,289,435	)		194
Other assets		-		308,481			850,787			-			1,159,268

Total assets	$	3,289,473	$	1,413,475		$	3,952,431		$	(3,295,657	)	$	5,359,722

Customer deposits	$	-	$	861,110		$	-		$	(6,222	)	$	854,888
Long-term debt		-		998,245			33,877			-			1,032,122
FHLB borrowings		-		100,000			-			-			100,000
Other liabilities		2		130,362			1,836,477			12			1,966,853
Net intercompany advances		1,883,612		(827,453	)		(1,056,147	)		(12	)		-
Stockholders’ equity		1,405,859		151,211			3,138,224			(3,289,435	)		1,405,859

Total liabilities and stockholders’ equity	$	3,289,473	$	1,413,475		$	3,952,431		$	(3,295,657	)	$	5,359,722



Condensed Consolidating Statements of Cash Flows													(in 000s)

Six Months Ended	H&R Block, Inc.			BFC			Other						Consolidated
October 31, 2009	(Guarantor)			(Issuer)			Subsidiaries			Elims			H&R Block


Net cash provided by (used in) operating activities:	$	5,880		$	(14,655	)	$	(777,377	)	$	-		$	(786,152	)

Cash flows from investing:
Mortgage loans originated for investment, net		-			38,693			-			-			38,693
Purchase property & equipment		-			546			(7,826	)		-			(7,280	)
Net intercompany advances		89,577			-			-			(89,577	)		-
Other, net		-			13,847			(1,980	)		-			11,867

Net cash provided by (used in) investing activities		89,577			53,086			(9,806	)		(89,577	)		43,280

Cash flows from financing:
Customer banking deposits		-			634,637			-			3,829			638,466
Dividends paid		(100,784	)		-			-			-			(100,784	)
Acquisition of treasury shares		(3,785	)		-			-			-			(3,785	)
Proceeds from stock options		8,218			-			-			-			8,218
Net intercompany advances		-			183,042			(272,619	)		89,577			-
Other, net		894			(8,975	)		(22,803	)		-			(30,884	)

Net cash provided by (used in) financing activities		(95,457	)		808,704			(295,422	)		93,406			511,231

Effects of exchange rates on cash		-			-			9,221			-			9,221

Net increase (decrease) in cash		-			847,135			(1,073,384	)		3,829			(222,420	)
Cash – beginning of period		-			241,350			1,419,535			(6,222	)		1,654,663

Cash – end of period	$	-		$	1,088,485		$	346,151		$	(2,393	)	$	1,432,243



Six Months Ended	H&R Block, Inc.			BFC			Other						Consolidated
October 31, 2008	(Guarantor)			(Issuer)			Subsidiaries			Elims			H&R Block


Net cash used in operating activities:	$	(6,752	)	$	(40,397	)	$	(618,782	)	$	-		$	(665,931	)

Cash flows from investing:
Mortgage loans originated for investment, net		-			54,501			-			-			54,501
Purchase property & equipment		-			(6,822	)		(51,764	)		-			(58,586	)
Net intercompany advances		(112,550	)		-			-			112,550			-
Investing cash flows of discontinued operations		-			(48,917	)		-			-			(48,917	)
Other, net		-			4,407			(206	)		-			4,201

Net cash provided by (used in) investing activities		(112,550	)		3,169			(51,970	)		112,550			(48,801	)

Cash flows from financing:
Repayments of short-term borrowings		-			(100,000	)		-			-			(100,000	)
Proceeds from short-term borrowings		-			768,625			-			-			768,625
Customer banking deposits		-			96,205			-			(136,800	)		(40,595	)
Dividends paid		(96,555	)		-			-			-			(96,555	)
Acquisition of treasury shares		(4,467	)		-			-			-			(4,467	)
Proceeds from stock options		61,699			-			-			-			61,699
Proceeds from issuance of stock		141,558			-			-			-			141,558
Net intercompany advances		-			(533,396	)		645,946			(112,550	)		-
Financing cash flows of discontinued operations		-			4,783			-			-			4,783
Other, net		17,067			-			(8,654	)		-			8,413

Net cash provided by financing activities		119,302			236,217			637,292			(249,350	)		743,461

Net increase (decrease) in cash		-			198,989			(33,460	)		(136,800	)		28,729
Cash – beginning of period		-			34,611			630,933			(647	)		664,897

Cash – end of period	$	-		$	233,600		$	597,473		$	(137,447	)	$	693,626


ITEM 2.	MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

RESULTS OF OPERATIONS

H&R Block provides tax services, banking services and business and consulting services. Our Tax Services segment provides income tax return preparation services, electronic filing services and other services and products related to income tax return preparation to the general public primarily in the United States, Canada and Australia. This segment also offers The H&R Block Prepaid Emerald MasterCard^® and Emerald Advance lines of credit through H&R Block Bank (HRB Bank), which was previously reported in our Consumer Financial Services segment. Our Business Services segment consists of RSM McGladrey, Inc. (RSM), a national accounting, tax and business consulting firm primarily serving mid-sized businesses. Corporate operating losses include interest income from U.S. passive investments, interest expense on borrowings, net interest margin and gains or losses relating to mortgage loans held for investment, real estate owned, residual interests in securitizations and other corporate expenses, principally related to finance, legal and other support departments. All periods presented reflect our new segment reporting structure.

Recent Events. RSM McGladrey, Inc. (RSM) and McGladrey & Pullen LLP (M&P), an independent registered public accounting firm, collaborate to provide accounting, tax and consulting services to clients under an alternative practice structure. RSM and M&P also share in certain common overhead costs through an administrative services agreement. These services are provided by, and coordinated through, RSM, for which RSM receives a management fee.

TAX SERVICES

This segment primarily consists of our income tax preparation businesses – retail, online and software. Additionally, this segment includes the product offerings and activities of HRB Bank that primarily support the tax network, our participations in refund anticipation loans, and our commercial tax businesses, which provide tax preparation software to CPAs and other tax preparers.



Tax Services – Operating Results										(in 000s)

	Three Months Ended October 31,						Six Months Ended October 31,
	2009			2008			2009			2008

Tax preparation fees	$	59,305		$	56,907		$	92,930		$	86,339
Fees from Peace of Mind guarantees		19,130			18,586			47,044			45,826
Fees from Emerald Card activities		9,428			7,757			21,119			18,650
Royalties		6,055			5,299			9,662			8,983
Other		15,387			16,185			26,513			26,636

Total revenues		109,305			104,734			197,268			186,434

Compensation and benefits:
Field wages		54,938			56,085			94,317			95,904
Other wages		28,841			28,072			58,721			56,882
Benefits and other compensation		19,795			19,819			41,111			33,722

		103,574			103,976			194,149			186,508
Occupancy and equipment		93,023			89,700			180,943			175,756
Depreciation and amortization		22,410			19,757			44,726			36,867
Marketing and advertising		15,261			14,396			22,100			19,940
Other		47,225			65,030			99,512			119,145

Total expenses		281,493			292,859			541,430			538,216

Pretax loss	$	(172,188	)	$	(188,125	)	$	(344,162	)	$	(351,782	)

Three months ended October 31, 2009 compared to October 31, 2008

Tax Services’ revenues increased $4.6 million, or 4.4%, for the three months ended October 31, 2009 over the prior year. Tax preparation fees increased $2.4 million, or 4.2%, primarily as a result of an increase in the volume of tax returns prepared and the November 2008 acquisition of our last major independent franchise operator. This increase was partially offset by the impact of unfavorable exchange rates on our foreign operations.

Total expenses decreased $11.4 million, or 3.9%, for the three months ended October 31, 2009. Occupancy and equipment, and depreciation and amortization expenses combined increased approximately $6 million as a result of the acquisition discussed above. Occupancy costs also increased as we incurred expenses associated with the closure of certain offices. These items were offset by declines in other expenses, which decreased $17.8 million, or 27.4%, primarily as a result of a goodwill impairment and tax and legal expenses in the prior year that did not recur in the current quarter, and, to a lesser extent, cost-saving initiatives.

The pretax loss for the three months ended October 31, 2009 and 2008 was $172.2 million and $188.1 million, respectively.

Six months ended October 31, 2009 compared to October 31, 2008

Tax Services’ revenues increased $10.8 million, or 5.8%, for the six months ended October 31, 2009 over the prior year. Tax preparation fees increased $6.6 million, or 7.6%, primarily as a result of an increase in the volume of tax returns prepared and the acquisition discussed above. This increase was partially offset by the impact of unfavorable exchange rates on our foreign operations.

Total expenses increased $3.2 million, or 0.6%, for the six months ended October 31, 2009 over the prior year. Benefits and other compensation increased $7.4 million, or 21.9%, primarily as a result of severance costs and related payroll taxes in the current year. Occupancy and equipment, and depreciation and amortization expenses combined increased approximately $12 million as a result of the acquisition discussed above. Other expenses decreased $19.6 million or 16.5% primarily as a result of expenses in the prior year that did not recur, as discussed above, and cost-saving initiatives.

The pretax loss for the six months ended October 31, 2009 and 2008 was $344.2 million and $351.8 million, respectively.

BUSINESS SERVICES

This segment offers accounting, tax and consulting services to middle-market companies.



Business Services – Operating Results							(in 000s)

	Three Months Ended October 31,				Six Months Ended October 31,
	2009		2008		2009		2008


Tax services	$	100,709	$	110,569	$	178,293	$	186,870
Business consulting		61,224		73,249		123,145		126,757
Accounting services		12,520		13,421		24,049		26,381
Capital markets		1,012		4,965		2,529		10,783
Reimbursed expenses		6,204		4,330		10,353		8,535
Other		24,933		26,511		45,851		48,370

Total revenues		206,602		233,045		384,220		407,696

Compensation and benefits		149,309		161,381		283,689		284,289
Occupancy		19,053		20,650		38,502		40,484
Depreciation		5,540		5,480		10,830		11,129
Marketing and advertising		4,721		6,116		9,554		12,206
Amortization of intangible assets		2,942		3,350		5,907		6,769
Other		24,863		22,987		34,243		40,033

Total expenses		206,428		219,964		382,725		394,910

Pretax income	$	174	$	13,081	$	1,495	$	12,786

Three months ended October 31, 2009 compared to October 31, 2008

Business Services’ revenues for the three months ended October 31, 2009 decreased $26.4 million, or 11.3% from the prior year. Revenues from tax services decreased $9.9 million, or 8.9%, from the prior year primarily due to lower rates and fewer chargeable hours resulting from reduced client demand given the current economic conditions. Business consulting revenues declined $12.0 million primarily due to decreased demand for discretionary projects, including a large one-time financial institution engagement in the prior year.

Capital markets revenues decreased $4.0 million, or 79.6%, primarily due to an 80% decline in the number of transactions closed in the current year due to the continued weak economic conditions.

Total expenses decreased $13.5 million, or 6.2%, from the prior year. Compensation and benefits decreased $12.1 million, or 7.5%, primarily due to declines in employee compensation and outside contractor costs, both driven by lower revenues. Other expenses increased over the prior year primarily due to increased costs related to litigation, partially offset by our cost reduction program.

Pretax income for the three months ended October 31, 2009 was $0.2 million compared to $13.1 million in the prior year.

Six months ended October 31, 2009 compared to October 31, 2008

Business Services’ revenues for the six months ended October 31, 2009 decreased $23.5 million, or 5.8% from the prior year. Revenues from tax services decreased $8.6 million, or 4.6%, from the prior year primarily due to lower rates and chargeable hours resulting from reduced client demand given the current economic conditions.

Capital markets revenues decreased $8.3 million, or 76.5%, primarily due to a 75% decline in the number of transactions closed in the current year due to the continued weak economic conditions.

Total expenses decreased $12.2 million, or 3.1%, from the prior year. Other expenses decreased $5.8 million primarily as a result of our cost reduction program, partially offset by increased costs related to litigation.

Pretax income for the six months ended October 31, 2009 was $1.5 million compared to $12.8 million in the prior year.

CORPORATE, ELIMINATIONS AND INCOME TAXES ON CONTINUING OPERATIONS

Corporate operating losses include interest income from U.S. passive investments, interest expense on borrowings, net interest margin and gains or losses relating to mortgage loans held for investment, real estate owned, residual interests in securitizations and other corporate expenses, principally related to finance, legal and other support departments.



Corporate – Operating Results										(in 000s)

	Three Months Ended October 31,						Six Months Ended October 31,
	2009			2008			2009			2008

Interest income on mortgage loans held for investment	$	8,072		$	12,098		$	15,968		$	25,363
Other		2,102			1,592			4,130			3,885

Total revenues		10,174			13,690			20,098			29,248

Interest expense		19,216			23,632			38,874			46,374
Provision for loan losses		13,400			23,092			27,000			38,083
Compensation and benefits		13,486			12,443			26,787			25,191
Other		4,911			6,932			8,496			21,027

Total expenses		51,013			66,099			101,157			130,675

Pretax loss	$	(40,839	)	$	(52,409	)	$	(81,059	)	$	(101,427	)

Three months ended October 31, 2009 compared to October 31, 2008

Interest income earned on mortgage loans held for investment for the three months ended October 31, 2009 decreased $4.0 million, or 33.3%, from the prior year, primarily as a result of non-performing loans. Interest expense decreased $4.4 million, or 18.7% due to lower funding costs related to our mortgage loan portfolio and lower corporate borrowings. Our provision for loan losses decreased $9.7 million from the prior year as a result of declining rates of new delinquencies in our static loan portfolio. See related discussion below under “Mortgage Loans Held for Investment.”

Six months ended October 31, 2009 compared to October 31, 2008

Interest income earned on mortgage loans held for investment for the six months ended October 31, 2009 decreased $9.4 million, or 37.0%, from the prior year, primarily as a result of non-performing loans. Interest expense decreased $7.5 million, or 16.2%, due to lower funding costs related to our mortgage loan portfolio and lower corporate borrowings. Our provision for loan losses decreased $11.1 million from the prior year. See related discussion below under “Mortgage Loans Held for Investment.”

Other expenses declined $12.5 million, or 59.6%, primarily due to impairments of residual interests totaling $5.2 million recorded in the prior year, compared with gains of $3.9 million in the current year and a $1.1 million decline in impairments of real estate owned.

Income Taxes

Our effective tax rate for continuing operations was 40.6% and 39.3% for the three and six months ended October 31, 2009, respectively, compared to 41.5% and 40.6% for the three and six months ended October 31, 2008, respectively. Our effective tax rates declined from the prior year due to non-deductible losses from investments in company-owned life insurance assets recorded in the first fiscal quarter of last year. We expect our effective tax rate for full fiscal year 2010 to be approximately 40%.

Mortgage Loans Held for Investment

Mortgage loans held for investment include loans originated by our affiliate, Sand Canyon Corporation (SCC), and purchased by HRB Bank totaling $490.9 million, or approximately 64% of the total loan portfolio at October 31, 2009. We have experienced higher rates of delinquency and have greater exposure to loss with respect to this segment of our loan portfolio. Our remaining loan portfolio totaled $270.2 million and is characteristic of a prime loan portfolio, and we believe subject to a lower loss exposure.

Detail of our mortgage loans held for investment and the related allowance at October 31, 2009 and April 30, 2009 is as follows:


								(dollars in 000s)

	Outstanding		Loan Loss Allowance					%30+ Days
	Principal Balance		Amount		% of Principal			Past Due


As of October 31, 2009:
Purchased from SCC	$	490,873	$	89,438		18.22	%		35.69	%
All other		270,243		6,555		2.43	%		7.96	%

	$	761,116	$	95,993		12.61	%		25.98	%

As of April 30, 2009:
Purchased from SCC	$	531,233	$	78,067		14.70	%		28.74	%
All other		290,604		6,006		2.07	%		4.44	%

	$	821,837	$	84,073		10.23	%		20.23	%

We recorded provisions for loan losses of $13.4 million and $27.0 million during the three and six months ended October 31, 2009, respectively, compared to $23.1 million and $38.1 million during the three and six months ended October 31, 2008, respectively. Our allowance for loan losses as a percent of mortgage loans was 12.61%, or $96.0 million, at October 31, 2009, compared to 10.23%, or $84.1 million, at April 30, 2009. This allowance represents our best estimate of credit losses inherent in the loan portfolio as of the balance sheet dates.

FINANCIAL CONDITION

These comments should be read in conjunction with the condensed consolidated balance sheets and condensed consolidated statements of cash flows found on pages 1 and 3, respectively.

CAPITAL RESOURCES AND LIQUIDITY – Our sources of capital include cash from operations, issuances of common stock and debt. We use capital primarily to fund working capital, pay dividends, repurchase treasury shares and acquire businesses. Our operations are highly seasonal and therefore generally require the use of cash to fund operating losses during the period May through mid-January.

Given the likely availability of a number of liquidity options discussed herein, including borrowing capacity under our commercial paper program, unsecured committed lines of credit (CLOCs) and seasonal CLOC used to purchase RAL participations, we believe, that in the absence of any unexpected developments, our existing sources of capital at October 31, 2009 are sufficient to meet our operating needs.

CASH FROM OPERATING ACTIVITIES – Cash used in operations totaled $786.2 million for the first six months of fiscal year 2010, compared with $665.9 million for the same period last year. The increase was primarily due to increases in income tax payments made during the current year.

CASH FROM INVESTING ACTIVITIES – Cash provided by investing activities totaled $43.3 million for the first six months of fiscal year 2010, compared to a use of $48.8 million for the same period last year, primarily as a result of lower capital expenditures and the prior year impact of discontinued operations.

Mortgage Loans Held for Investment. We received net payments of $38.7 million and $54.5 million on our mortgage loans held for investment for the first six months of fiscal years 2010 and 2009, respectively. Cash payments declined primarily due to non-performing loans and continued run-off of our portfolio.

Purchases of Property and Equipment. Total cash paid for property and equipment was $7.3 million and $58.6 million for the first six months of fiscal years 2010 and 2009, respectively.

CASH FROM FINANCING ACTIVITIES – Cash provided by financing activities totaled $511.2 million for the first six months of fiscal year 2010, compared to $743.5 million for the same period last year.

Short-Term Borrowings. In the prior year, we borrowed a net $693.6 million on our CLOCs to fund our off-season working capital needs. Similar borrowings were not required in the current year.

Customer Banking Deposits. Customer banking deposits provided cash of $638.5 million for the six months ended October 31, 2009 compared to using cash of $40.6 million in the prior year. We utilize cash provided by deposit balances as a funding source for our Emerald Advance lines of credit during the tax season. Funding from customer deposits was obtained earlier in the current fiscal year compared to the prior year.

Dividends. We have consistently paid quarterly dividends. Dividends paid totaled $100.8 million and $96.6 million for the six months ended October 31, 2009 and 2008, respectively.

Issuances of Common Stock. Proceeds from the issuance of common stock resulting from stock compensation plans totaled $8.2 million and $61.7 million for the six months ended October 31, 2009 and 2008, respectively. This decline is due to a reduction in stock option exercises and the related tax benefits.

In the prior year, we sold 8.3 million shares of our common stock, without par value, at a price of $17.50 per share in a registered direct offering through subscription agreements with selected institutional investors. We received net proceeds of $141.6 million.

CAPITAL CONTRIBUTIONS TO HRB BANK – Block Financial LLC (BFC) typically makes capital contributions to HRB Bank to help it meet its capital requirements. Capital contributions totaling $245.0 million were made by BFC during the fiscal year ended April 30, 2009. BFC made capital contributions to HRB Bank of $150.0 million during the six months ended October 31, 2009 and, in November 2009, BFC made an additional capital contribution to HRB Bank of $85.0 million.

Historically, capital contributions by BFC have been repaid as a return of capital by HRB Bank as capital requirements decline. During the fiscal year ended April 30, 2009, HRB Bank returned capital of $235.0 million. A return of capital or dividend paid by HRB bank must be approved by the Office of Thrift Supervision (OTS). Although the OTS has approved such payments in the past, there is no assurance that they will continue to do so in the future, in particular if they determine that higher capital levels at HRB Bank are necessary due to non-performing asset levels. In addition, BFC may elect to maintain higher capital levels at HRB Bank.

BORROWINGS

At October 31, 2009, we maintained $2.0 billion in revolving credit facilities to support commercial paper issuance and for general corporate purposes. These CLOCs have a maturity date of August 2010 and an annual facility fee in a range of six to fifteen basis points per annum, based on our credit ratings. We had no balance outstanding as of October 31, 2009. The CLOCs, among other things, require we maintain at least $650.0 million of net worth on the last day of any fiscal quarter. We had net worth of $1.1 billion at October 31, 2009.

Aurora Bank, FSB (Aurora), formerly known as Lehman Brothers Bank, FSB, is a participating lender in our $2.0 billion CLOCs, with a $50.0 million credit commitment. In September 2008, Aurora’s parent company declared bankruptcy. Since then, Aurora has not honored any funding requests under these facilities, thereby effectively reducing our available liquidity under our CLOCs to $1.95 billion. We do not expect this change to have a material impact on our liquidity.

There have been no material changes in our borrowings or debt ratings from those reported at April 30, 2009 in our Annual Report on Form 10-K.

CONTRACTUAL OBLIGATIONS AND COMMERCIAL COMMITMENTS

There have been no material changes in our contractual obligations and commercial commitments from those reported at April 30, 2009 in our Annual Report on Form 10-K.

REGULATORY ENVIRONMENT

There have been no material changes in our regulatory environment from those reported at April 30, 2009 in our Annual Report on Form 10-K.

FORWARD-LOOKING INFORMATION

This report and other documents filed with the Securities and Exchange Commission (SEC) may contain forward-looking statements. In addition, our senior management may make forward-looking statements orally to analysts, investors, the media and others. Forward-looking statements can be identified by the fact that they do not relate strictly to historical or current facts. They often include words such as “expects,” “anticipates,” “intends,” “plans,” “believes,” “seeks,” “estimates,” “will,” “would,” “should,” “could” or “may.” Forward-looking statements provide management’s current expectations or predictions of future conditions, events or results. They may include projections of revenues, income, earnings per share, capital expenditures, dividends, liquidity, capital structure or other financial items, descriptions of management’s plans or objectives for future operations, products or services, or descriptions of assumptions underlying any of the above. They are not guarantees of future performance. By their nature, forward-looking statements are subject to risks and uncertainties. These statements speak only as of the date made and management does not undertake to update them to reflect changes or events occurring after that date except as required by federal securities laws.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

There have been no material changes in our market risks from those reported at April 30, 2009 in our Annual Report on Form 10-K.

ITEM 4. CONTROLS AND PROCEDURES

EVALUATION OF DISCLOSURE CONTROLS AND PROCEDURES

As of the end of the period covered by this Form 10-Q, we evaluated the effectiveness of the design and operation of our disclosure controls and procedures. The controls evaluation was done under the supervision and with the participation of management, including our Chief Executive Officer and Chief Financial Officer. Based on this evaluation, our Chief Executive Officer and Chief Financial Officer have concluded that our disclosure controls and procedures were effective as of the end of the period covered by this Quarterly Report on Form 10-Q.

CHANGES IN INTERNAL CONTROL OVER FINANCIAL REPORTING

There were no changes that materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

PART II – OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

The information below should be read in conjunction with the information included in note 11 to our condensed consolidated financial statements.

RAL Litigation

Peace of Mind Litigation

Express IRA Litigation

amounts claimed in these cases are substantial. We believe we have meritorious defenses to the claims in these cases and intend to defend these cases vigorously, but there can be no assurances as to their outcome or their impact on our consolidated results of operations.

Although we sold HRBFA effective November 1, 2008, we remain responsible for any liabilities relating to the Express IRA litigation through an indemnification agreement.

Securities and Shareholder Litigation

On April 6, 2007, a putative class action styled In re H&R Block Securities Litigation (Case No. 06-0236-CV-W-ODS) was filed against the Company and certain of its officers in the United States District Court for the Western District of Missouri. The complaint alleged, among other things, deceptive, material and misleading financial statements and failure to prepare financial statements in accordance with generally accepted accounting principles. The complaint sought unspecified damages and equitable relief. The court dismissed the complaint in February 2008, and the plaintiffs appealed the dismissal in March 2008. In addition, plaintiffs in a shareholder derivative action that was consolidated into the securities litigation filed a separate appeal in March 2008, contending that the derivative action was improperly consolidated. The derivative action is Iron Workers Local 16 Pension Fund v. H&R Block, et al., in the United States District Court for the Western District of Missouri, Case No. 06-cv-00466-ODS (instituted on June 8, 2006) and was brought against certain of our directors and officers purportedly on behalf of the Company. The derivative action alleged breach of fiduciary duty, abuse of control, gross mismanagement, waste, and unjust enrichment pertaining to (1) our restatement of financial results in fiscal year 2006 due to errors in determining our state effective income tax rate and (2) certain of our products and business activities. In September 2009, the appellate court affirmed the dismissal of the securities fraud class action, but reversed the dismissal of the shareholder derivative action. We believe we have meritorious defenses to the claims in the shareholder derivative action and intend to defend the action vigorously. There can be no assurances, however, as to its outcome.

RSM McGladrey Litigation

RSM EquiCo, Inc. (RSM EquiCo), its parent and certain of its subsidiaries and affiliates, are parties to a class action filed on July 11, 2006 and entitled Do Right’s Plant Growers, et al. v. RSM EquiCo, Inc., et al. Case No. 06 CC00137, in the California Superior Court, Orange County. The complaint contains allegations relating to business valuation services provided by RSM EquiCo, including allegations of fraud, negligent misrepresentation, breach of contract, breach of implied covenant of good faith and fair dealing, breach of fiduciary duty and unfair competition. Plaintiffs seek unspecified actual and punitive damages, in addition to pre-judgment interest and attorneys’ fees. On March 17, 2009, the court granted plaintiffs’ motion for class certification on all claims. The defendants filed two requests for interlocutory review of the decision, the last of which was denied by the Supreme Court of California on September 30, 2009. A trial date has been set for January 2011.

and retain clients and quality professionals. For example, accounting and auditing firms (including one of the Attest Firms) have become subject to claims based on losses their clients suffered from investments in investment funds managed by third parties. Although RSM may not have a direct liability for significant Attest Firm Claims, such Attest Firm Claims could have a material adverse effect on RSM’s operations and impair the value of our investment in RSM. There is no assurance regarding the outcome of the Attest Firm Claims.

See note 2 to the condensed consolidated financial statements for discussion of the arbitration proceeding between RSM and M&P.

Litigation and Claims Pertaining to Discontinued Mortgage Operations

Other Claims and Litigation

intend to defend them vigorously. The amounts claimed in these matters are substantial in some instances, however the ultimate liability with respect to such matters is difficult to predict. In the event of an unfavorable outcome, the amounts we may be required to pay in the discharge of liabilities or settlements could have a material adverse impact on our consolidated results of operations.

In addition to the aforementioned types of matters, we are party to claims and lawsuits that we consider to be ordinary, routine litigation incidental to our business, including claims and lawsuits (collectively, “Other Claims”) concerning the preparation of customers’ income tax returns, the fees charged customers for various products and services, relationships with franchisees, intellectual property disputes, employment matters and contract disputes. While we cannot provide assurance that we will ultimately prevail in each instance, we believe the amount, if any, we are required to pay in the discharge of liabilities or settlements in these Other Claims will not have a material adverse effect on our consolidated operating results.

ITEM 1A. RISK FACTORS

Alternative Practice Structure with Public Accounting Firms. As previously disclosed, under an alternative practice structure arrangement, RSM and M&P and other public accounting firms (collectively, “the Attest Firms”) market their services jointly and provide services to a significant number of common clients. Through an administrative services agreement, RSM also provides operational and administrative support services to the Attest Firms, including accounting, payroll, human resources, marketing, administrative services and personnel, and office space and equipment. In return for these services, RSM receives a management fee and reimbursement of certain costs, mainly for the use of RSM-owned or leased real estate, property and equipment. If the RSM/Attest Firms relationship under the alternative practice structure were to be terminated, RSM could lose key employees and clients and may not be able to recoup its costs associated with the infrastructure used to provide the operational and administrative support services to the Attest Firms. A separation from M&P could result in reduced revenue, increased costs and reduced earnings and, if sufficiently significant, impairment of our investment in RSM.

On July 21, 2009, M&P provided notice of its intent to terminate the administrative services agreement between RSM and M&P. The effect of the notice will be to terminate the alternative practice structure on February 16, 2010, unless revoked or modified prior to that time. As a protective measure, on September 15, 2009, RSM provided notice of its intent to terminate the administrative services agreement. Absent revocation or modification by RSM, the effect of RSM’s notice will be to terminate the alternative practice structure on April 13, 2010, even in the event M&P revokes or modifies the M&P notice. Since July 23, 2009, RSM and M&P have been engaged in arbitration to resolve various disputes regarding their contractual relationship, including the scope and enforceability of restrictive covenants agreed to by M&P. On November 24, 2009, the arbitration panel issued a final and binding ruling regarding the enforceability of the covenants. The ruling is confidential. RSM and M&P are continuing negotiations to determine if there are mutually agreeable changes to the current arrangements that would allow the alternative practice structure with M&P to continue. There are no assurances as to the outcome of these negotiations. If the parties do not reach an agreement to continue their relationship, RSM intends to seek alternative attest firms with which to affiliate and to continue to directly provide a full range of tax and business consulting services. The extent of the impact of a separation by M&P cannot be determined at this time, although it could be material to RSM’s financial condition and results of operations.

There have been no other material changes in our risk factors from those reported at April 30, 2009 in our Annual Report on Form 10-K.

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

A summary of our purchases of H&R Block common stock during the second quarter of fiscal year 2010 is as follows:


(in 000s, except per share amounts)
					Total Number of Shares		Maximum $ Value
	Total		Average		Purchased as Part of		of Shares that May
	Number of Shares		Price Paid		Publicly Announced		Be Purchased Under
	Purchased⁽¹⁾		per Share		Plans or Programs		the Plans or Programs


August 1 – August 31		6	$	16.72		-	$	1,901,419
September 1 – September 30		11	$	16.95		-	$	1,901,419
October 1 – October 31		1	$	18.48		-	$	1,901,419


⁽¹⁾		We purchased 17,782 shares in connection with the funding of employee income tax withholding obligations arising upon the exercise of stock options or the lapse of restrictions on nonvested shares.

ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS

Our annual meeting of shareholders was held on September 24, 2009, at which time the following directors were elected to serve until the 2010 annual meeting, and the proposals set forth below were voted upon at the meeting and approved by the shareholders.


Nominee	Votes FOR		Votes AGAINST		ABSTAIN


Alan M. Bennett		279,622,213		2,103,069		339,411
Thomas M. Bloch		280,087,477		1,709,735		267,481
Richard C. Breeden		277,318,953		4,389,884		355,856
Robert A. Gerard		277,906,346		2,333,171		1,825,176
Len J. Lauer		277,356,118		2,878,854		1,829,721
David B. Lewis		277,785,382		2,442,647		1,836,664
Tom D. Seip		277,157,681		3,068,581		1,838,431
L. Edward Shaw, Jr.		277,154,982		3,093,990		1,815,721
Russell P. Smyth		279,254,106		2,208,856		601,731
Christianna Wood		277,188,689		3,058,557		1,817,447

Approval of an advisory proposal on the Company’s executive pay-for-performance compensation policies and procedures





Votes For			274,756,904
Votes Against			6,590,018
Abstain			717,771

Approval of a proposal regarding an amendment to the 2003 Long-Term Executive Compensation Plan to increase the aggregate number of shares of Common Stock issuable under the Plan from 10,000,000 to 14,000,000





Votes For			239,445,784
Votes Against			17,628,605
Abstain			380,978
Broker Non-Votes			24,609,326

Ratification of the Appointment of Deloitte & Touche LLP as our Independent Accountants for the Fiscal Year Ended April 30, 2010





Votes For			280,963,609
Votes Against			765,650
Abstain			335,434

ITEM 6. EXHIBITS


31	.1	Certification by Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
31	.2	Certification by Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
32	.1	Certification by Chief Executive Officer furnished pursuant to 18 U.S.C. 1350, as adopted by Section 906 of the Sarbanes-Oxley Act of 2002.
32	.2	Certification by Chief Financial Officer furnished pursuant to 18 U.S.C. 1350, as adopted by Section 906 of the Sarbanes-Oxley Act of 2002.
101	.INS	XBRL Instance Document
101	.SCH	XBRL Taxonomy Extension Schema
101	.CAL	XBRL Extension Calculation Linkbase
101	.LAB	XBRL Taxonomy Extension Label Linkbase
101	.PRE	XBRL Taxonomy Extension Presentation Linkbase

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

H&R BLOCK, INC.

Russell P. Smyth

President and Chief Executive Officer

December 9, 2009

Becky S. Shulman

Senior Vice President and

Chief Financial Officer

December 9, 2009

Jeffrey T. Brown

Vice President and

Corporate Controller

December 9, 2009

EX-31.1 2 c54990exv31w1.htm EX-31.1 exv31w1

Exhibit 31.1

CERTIFICATION PURSUANT TO
SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Russell P. Smyth, Chief Executive Officer, certify that:

1. I have reviewed this quarterly report on Form 10-Q of H&R Block, Inc.;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principals;

(c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.



Date: December 9, 2009	/s/ Russell P. Smyth
	Russell P. Smyth
	Chief Executive Officer H&R Block, Inc.

EX-31.2 3 c54990exv31w2.htm EX-31.2 exv31w2

Exhibit 31.2

CERTIFICATION PURSUANT TO
SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Becky S. Shulman, Chief Financial Officer, certify that:

1. I have reviewed this quarterly report on Form 10-Q of H&R Block, Inc.;

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.



Date: December 9, 2009	/s/ Becky S. Shulman
	Becky S. Shulman
	Senior Vice President and Chief Financial Officer H&R Block, Inc.

EX-32.1 4 c54990exv32w1.htm EX-32.1 exv32w1

Exhibit 32.1

CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the quarterly report of H&R Block, Inc. (the “Company”) on Form 10-Q for the fiscal quarter ending October 31, 2009 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Russell P. Smyth, Chief Executive Officer of the Company, certify pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that:

	(1)		The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

	(2)		The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.



	/s/ Russell P. Smyth
	Russell P. Smyth
	Chief Executive Officer H&R Block, Inc. December 9, 2009

EX-32.2 5 c54990exv32w2.htm EX-32.2 exv32w2

Exhibit 32.2

CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the quarterly report of H&R Block, Inc. (the “Company”) on Form 10-Q for the fiscal quarter ending October 31, 2009 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Becky S. Shulman, Senior Vice President and Chief Financial Officer of the Company, certify pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that:

	(1)		The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

	(2)		The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.



	/s/ Becky S. Shulman
	Becky S. Shulman
	Senior Vice President and Chief Financial Officer H&R Block, Inc. December 9, 2009

EX-101.INS 6 hrb-20091031.xml EX-101 INSTANCE DOCUMENT 0000012659 2008-10-31 0000012659 2008-04-30 0000012659 2009-10-31 0000012659 2009-04-30 0000012659 2009-08-01 2009-10-31 0000012659 2008-08-01 2008-10-31 0000012659 2008-05-01 2008-10-31 0000012659 2009-11-30 0000012659 2009-05-01 2009-10-31 iso4217:USD xbrli:shares iso4217:USD xbrli:shares false --04-30 2009-10-31 10-Q 0000012659 335541241 Large Accelerated Filer H&R BLOCK INC 328475000 329810000 334939000 335346000 <div> <div><div><div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div style="margin-left: 6%;"> <table style="font-size: 10pt; background: #ffffff; color: #000000; font-family: Arial, Helvetica;" cellspacing="0" cellpadding="0" border="0"> <tr valign="top"> <td><b><font class="_mt" style="font-family: Arial, Helvetica;">3. </font></b></td> <td><b><font class="_mt" style="font-family: Arial, Helvetica;">Earnings (Loss) Per Share and Stockholders’ Equity</font></b></td> </tr> </table>  <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times ;" align="left">  </div> <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">Basic and diluted loss per share is computed using the two-class method. See note 13 for additional information on our adoption of the two-class method. The two-class method is an earnings allocation formula that determines net income per share for each class of common stock and participating security according to dividends declared and participation rights in undistributed earnings. Per share amounts are computed by dividing net income from continuing operations attributable to common shareholders by the weighted average shares outstanding during each period. The dilutive effect of potential common shares is included in diluted earnings per share except in those periods with a loss from continuing operations. Diluted earnings per share excludes the impact of shares of commo n stock issuable upon the lapse of certain restrictions or the exercise of options to purchase 19.3 million shares for the three and six months ended October 31, 2009, and 23.7 million shares for the three and six months ended October 31, 2008, as the effect would be antidilutive due to the net loss from continuing operations during each period.</div> <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 2%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">The computations of basic and diluted loss per share from continuing operations are as follows:</div> <div style="margin-top: 3pt; font-size: 1pt;">  </div> <div style="margin-left: 4%; margin-right: 0%;"> <table style="font-size: 9pt; background: #ffffff; color: #000000; font-family: 'Times New Roman', Times;" cellspacing="0" cellpadding="0" align="center" border="0"> <td width="2%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="6%">  </td>  <td align="left" width="1%">  </td>  <td width="3%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="6%">  </td>  <td align="left" width="1%">  </td>  <td width="3%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="6%">  </td>  <td align="left" width="1%">  </td>  <td width="3%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="6%">  </td>  <td align="left" width="1%">  </td> </tr>  <tr style="font-size: 9pt;" align="center"> <td valign="bottom" align="right" colspan="16"><font class="_mt" style="font-family: Arial, Helvetica;">(in 000s, except per share amounts)& lt;/font></td> <td>  </td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="16">  </td> <td>  </td> </tr> <tr style="font-size: 9pt;" align="center"> <td valign="bottom" align="right">  </td> <td>  </td> <td align="center" colspan="6"><font class="_mt" style="font-family: Arial, Helvetica;">Three Months Ended October 31,</font></td> <td>  </td> <td>  </td> <td align="center" colspan="6"><font class="_mt" style="font-family: Arial, Helvetica;">Six Months Ended October 31,</font></td> <td>  </td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-s ize: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="16">  </td> <td>  </td> </tr> <tr style="font-size: 8pt;" align="center"> <td valign="bottom" align="left">  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">2009</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">2008</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">2009</font></td> <td>  </ td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">2008</font></td> <td>  </td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="16">  </td> <td>  </td> </tr> <tr style="font-size: 1pt; line-height: 3pt;"> <td>  </td> </tr>  <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Net loss from continuing operations attributable to shareholders</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign= "bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(126,472</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(133,161</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(257,089</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="fo nt-family: Arial, Helvetica;" valign="bottom" align="right">(261,584</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Amounts allocated to participating securities (nonvested shares)</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(27</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">248</td> < ;td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">340</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">447</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">&nbs p; </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="l eft"> <div style="margin-left: 9pt; text-indent: -9pt;">Net loss from continuing operations attributable to common shareholders</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(126,445</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(133,409</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(257 ,429</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(262,031</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  < /td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Basic weighted average common shares</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">335,346</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">329,810</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">334,939</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right" >328,475</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Potential dilutive shares from stock options and nonvested shares</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Convertible preferred stock< ;/div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" val ign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>& amp;nbsp; </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Dilutive weighted average common shares</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">335,346</td> <td style="font-family : Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">329,810</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">334,939</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" alig n="right">328,475</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  &l t;/td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Earnings (loss) per share from continuing operations attributable to common shareholders:</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </t d> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" va lign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Basic</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(0.38</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(0.40</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" alig n="right">(0.77</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(0.80</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Diluted</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(0.38</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </t d> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(0.40</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(0.77</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(0.80</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" colspan="17">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="border-top: #000000 1px solid;" colspan="17">  </td> </tr> </table> </div> <div style="font-size: 10pt; background: #ffffff; margin-left: 0%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left"></div> <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 2%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">  </div> <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 2%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">The weighted average shares outstanding for the three and six months ended October 31, 2009 increased to 335. 3 million and 334.9 million, respectively, from 329.8 million and 328.5 million for the three and six months ended October 31, 2008, respectively, primarily due to the issuance of shares of our common stock in October 2008.</div> </div> <div style="margin-left: 6%;"> <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 2%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">  </div> <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 2%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">During the six months ended October 31, 2009 and 2008, we issued 1.6 million and 4.5 million shares of common stock, respectively, due to the exercise of stock options, employee stock purchases and vesting of nonvested shares.</div> <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 2%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">During the six months ended October 31, 2009, we acquired 0.2 million shares of our common stock at an aggregate cost of $3.8 million, and during the six months ended October 31, 2008, we acquired 0.2 million shares at an aggregate cost of $4.5 million. Shares acquired during these periods represented shares swapped or surrendered to us in connection with the vesting of nonvested shares and the exercise of stock options.</div> <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 2%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">During the six months ended October 31, 2009, we granted 4.6 million stock options and 0.9 million nonvested shares and units in ac cordance with our stock-based compensation plans. The weighted average fair value of options granted was $3.27 for management options and $2.70 for options granted to our seasonal associates. Stock-based compensation expense totaled $4.8 million and $12.1 million for the three and six months ended October 31, 2009, respectively, and $8.5 million and $13.0 million for the three and six months ended October 31, 2008, respectively. At October 31, 2009, unrecognized compensation cost for options totaled $17.1 million, and for nonvested shares and units totaled $23.4 million.</div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div></div></div> </div> 10441000 4134000 -0.82 -0.41 -0.78 -0.38 -0.80 -0.40 -0.77 -0.38 -0.02 -0.01 -0.01 0 351947000 361186000

512814000

461485000

543967000

169004000

705945000

608149000

625075000

640595000

-11639000

66000

836477000

827423000

128541000

131438000

5359722000

4967359000

2571080000

2300986000

664897000

693626000

1654663000

1432243000

28729000

-222420000

4783000

-48917000

0.29

0.15

0.30

0.15

0.01

800000000

444176510

4442000

-282315000

-147943000

-250516000

-125672000

805085000

438765000

797399000

410949000

1060325000

576801000

1030301000

540634000

8782000

3667000

854888000

1493726000

9221000

259698000

83321000

75000000

25000000

850230000

856880000

-440423000

-227453000

-423726000

-212853000

-261584000

-133161000

-257089000

-126472000

-7009000

-2713000

-5132000

-2115000

<div> <div><div><div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <blockquote dir="ltr" style="margin-right: 0px;"> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><b><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';"><font class="_mt">6.<font class="_mt" style="font: 7pt 'Times New Roman';">    </font></font></font></b> <b><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';">Income Taxes</font></b></p> <blockquote dir="ltr" style="margin-right: 0px;"> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif'; letter-spacing: -0.1pt;">We file a consolidated federal income tax return in the United States and file tax returns in various state and foreign jurisdictions. Consolidated tax returns for the years 1999 through 2007 are currently under examination by the Internal Revenue Service. Tax years prior to 1999 are closed by statute. Historically, tax returns in various foreign and state jurisdictions are examined and settled upon completion of the exam.</font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; text-indent: 13.5pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">During the six months ended October 31, 2009, we accrued an additional $0.8 million for interest and penalties related to our uncertain tax positions. We had unrecognized tax benefits of $121.9 million and $124.6 million at October 31, 2009 and April 30, 2009, respectively. The unrecognized tax benefits decreased $2.7 million in the current year, due primarily to positions related to prior years. Except as noted below, we have classified the liability for unrecognized tax benefits, including corresponding accrued interest, as long-term at October 31, 2009, which is included in other noncurrent liabilities on the condensed consolidated balance sheets.</font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; text-indent: 13.5pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">Based upon the expiration of statutes of limitations, payments of tax and other factors in several jurisdictions, we believe it is reasonably possible that the total amount of reserves for previously unrecognized tax benefits may de crease by approximately $16 million within twelve months of October 31, 2009. This portion of our liability for unrecognized tax benefits has been classified as current and is included in accounts payable, accrued expenses and other current liabilities on the condensed consolidated balance sheets.</font></p> </blockquote> </blockquote> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div></div></div> </div>

99910000

196427000

-178839000

-94292000

-166637000

-86381000

-40595000

638466000

385998000

378112000

34894000

17047000

24400000

12113000

38713000

37304000

3953863000

3896262000

5359722000

4967359000

2398280000

2382867000

84073000

95993000

744899000

671049000

1032122000

1032562000

743461000

511231000

-48801000

43280000

-665931000

-786152000

-268593000

-135874000

-262221000

-128587000

-3476000

-2121000

4989000

1700000

-436947000

-225332000

-428715000

-214553000

439226000

409044000

-2564000

-597000

-418000

329000

-11158000

-11472000

12123000

2586000

405833000

31427000

18085000

34243000

19010000

-54501000

-38693000

-8910000

-18473000

4467000

3785000

96555000

100784000

4709000

6606000

58586000

7280000

15000000

141558000

753625000

8413000

-30884000

61699000

8218000

368289000

351288000

40000000

60000000

51656000

46072000

2671437000

2308153000

623378000

351469000

601586000

326081000

557057000

316337000

542943000

294958000

<div> <div><div><div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div style="margin-left: 6%;"> <table style="font-size: 10pt; background: #ffffff; color: #000000; font-family: Arial, Helvetica;" cellspacing="0" cellpadding="0" border="0"> <tr valign="top"> <td><b><font class="_mt" style="font-family: Arial, Helvetica;">14. </font></b></td> <td><b><font class="_mt" style="font-family: Arial, Helvetica;">Condensed Consolidating Financial Statements</font></b></td> </tr> </table> <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">  </div> <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">BFC is an indirect, wholly-owned consolidated subsidiary of the Company. BFC is the Issuer and the Company is the Guarantor of the Senior Notes issued on January 11, 2008 and October 26, 2004, our unsecured committed lines of credit (CLOCs) and other indebtedness issued from time to time. These condensed consolidating financial statements have been prepared using the equity method of accounting. Earnings of subsidiaries are, therefore, reflected in the Company’s investment in subsidiaries account. The elimination entries eliminate investments in subsidiaries, related stockholders’ equity and other intercompany balances and transactions.</div> </div> <div style="margin-left: 6%;"> <tab le style="font-size: 10pt; background: #ffffff; color: #000000; font-family: 'Times New Roman', Times;" cellspacing="0" cellpadding="0" align="center" border="0"> <tr style="font-size: 1pt;" valign="bottom"> <td width="32%">  </td>  <td width="2%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="12%">  </td>  <td align="left" width="1%">  </td>  <td width="3%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="6%">  </td>  <td align="left" width="1%">  </td>  <td width="3%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="9%">  </td>  <td align="left" width="1%">  </td>  <td width="3%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="7%">  </td>  <td align="left" width="1%">  </td>  <td width="3%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="10%"> <p>  </p> <p>  </p> </td>  <td align="left" width="1%">  </td> </tr>  <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="20">  </td> <td>  </td> </tr> <tr style="font-size: 10pt;" align="center"> <td valign="bottom" align="left" colspan="4"><font class="_mt" style="font-family: Arial, Helvetica;">Condensed Consolidating Income Statements</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2">  </td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2">  </td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2">  </td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">(in 000s)</font></td> <td>  </td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="20">  </td> <td>  </td> </tr> <tr style="font-size: 8pt;" align="center"> <td valign="bott om" align="left"><font class="_mt" style="font-size: 10pt; font-family: Arial, Helvetica;">Three Months Ended<br /></font></td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 10pt; font-family: Arial, Helvetica;">H&R Block, Inc.<br /></font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 10pt; font-family: Arial, Helvetica;">BFC<br /></font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 10pt; font-family: Arial, Helvetica;">Other<br /></font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2">  </td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 10pt; font-family: Arial, Helvetica;">Consolidated<br /></font></td> <td>  </td> </tr> <tr style="font-size: 10pt;" align="center"> <td valign="bottom" align="left"><font class="_mt" style="font-family: Arial, Helvetica;">October 31, 2009</font></td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">(Guarantor)</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">(Issuer)</font></td> <td> &nbs p;</td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">Subsidiaries</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">Elims</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">H&R Block</font></td> <td>  </td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="20">  </td> <td>  </td> </tr> <tr style="font-size: 1pt; line-height: 3 pt;"> <td>  </td> </tr>  <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 10pt; text-indent: -10pt;">Total revenues</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">21,026</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td> &a mp;nbsp;</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">305,055</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">326,081</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="fo nt-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> < td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 10pt; text-indent: -10pt;">Cost of revenues</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="fo nt-family: Arial, Helvetica;" valign="bottom" align="right">45,861</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">365,088</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"&g t;  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">410,949</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 10pt; text-indent: -10pt;">Selling, general and administrative</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td sty le="font-family: Arial, Helvetica;" valign="bottom" align="right">2,457</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">127,228</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="le ft">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">129,685</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">&nb sp; </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 20pt; text-indent: -10pt;">Total expenses</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <t d style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">48,318</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">492,316</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" v align="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">540,634</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 10pt; text-indent: -1 0pt;">Operating loss</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(27,292</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(187,261</td> <td style="font-family: Ar ial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(214,553</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 10pt; text-indent: -10pt;">Other income (expense), net</div> </td> <td>  </td > <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(212,853</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(2,607</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">4,307</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>   </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">212,853</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,700</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>&n bsp; </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> & lt;tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 10pt; text-indent: -10pt;">Loss from continuing operations before tax benefit</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(212,853</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(29,899</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Aria l, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(182,954</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">212,853</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(212,853</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr valign="bottom"> <td style= "font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 10pt; text-indent: -10pt;">Income tax benefit</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(86,381</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(12,294</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-fam ily: Arial, Helvetica;" valign="bottom" align="right">(74,087</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">86,381</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(86,381</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td st yle="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;"> ;  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 10pt; text-indent: -10pt;">Net loss from continuing operations</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(126,472</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(17,605</td> <td sty le="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(108,867</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">126,472</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(126,472& lt;/td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 10pt; text-indent: -10pt;">Net loss from discontinued operations</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(2,115</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(2,115</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> < ;td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">2,115</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(2,115</td> <td style="font-family: Arial, Helvetica;" valign="bottom" ali gn="left">)</td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #0000 00 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 10pt; text-indent: -10pt;">Net loss</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(128,587</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$< ;/td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(19,720</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(108,867</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">128,587</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: A rial, Helvetica;" valign="bottom" align="right">(128,587</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>&a mp;nbsp; </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" colspan="21">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="border-top: #000000 1px solid;" colspan="21">  </td> </tr> </table> <div style="font-size: 10pt; background: #ffffff; margin-left: 0%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left"></ div> <div style="margin-top: 12pt; font-size: 1pt;">  </div> <table style="font-size: 10pt; background: #ffffff; color: #000000; font-family: 'Times New Roman', Times;" cellspacing="0" cellpadding="0" align="center" border="0"> <tr style="font-size: 1pt;" valign="bottom"> <td width="32%">  </td>  <td width="2%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="12%">  </td>  <td align="left" width="1%">  </td>  <td width="3%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="6%">  </td>  <td align="left" width="1%">  </td>  <td width="3%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="9%">  </td>  <td align="left" width="1%">  </td>  <td width="3%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="7%">  </td>  <td align="left" width="1%">  </td>  <td width="3%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="10%">  </td>  <td align="left" width="1%">  </td> </tr>  <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="20">  </td> <td>  </td> </tr> <tr style="font-size: 8pt;" align="center"> <td valign="bottom" align="left"><font class="_mt" style="font-size: 10pt; font-family: Arial, Helvetica;">Three Months Ended<br /></font></td> <td>  </td> <td va lign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 10pt; font-family: Arial, Helvetica;">H&R Block, Inc.<br /></font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 10pt; font-family: Arial, Helvetica;">BFC<br /></font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 10pt; font-family: Arial, Helvetica;">Other<br /></font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2">  </td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" s tyle="font-size: 10pt; font-family: Arial, Helvetica;">Consolidated<br /></font></td> <td>  </td> </tr> <tr style="font-size: 10pt;" align="center"> <td valign="bottom" align="left"><font class="_mt" style="font-family: Arial, Helvetica;">October 31, 2008</font></td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">(Guarantor)</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">(Issuer)</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">Subsidiaries</font></td> ; <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">Elims</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">H&R Block</font></td> <td>  </td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="20">  </td> <td>  </td> </tr> <tr style="font-size: 1pt; line-height: 3pt;"> <td>  </td> </tr>  <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bo ttom" align="left"> <div style="margin-left: 10pt; text-indent: -10pt;">Total revenues</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">18,326</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">334,434</td&g t; <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(1,291</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">351,469</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border - -top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">   </td> <td>  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 10pt; text-indent: -10pt;">Cost of revenues</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">46,744</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td> &nbsp ;</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">392,040</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(19</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">438,765</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td > </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 10pt; text-indent: -10pt;">Selling, general and administrative</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">17,493</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> ; <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">120,639</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(96</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">138,036</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </t r> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;"> & ;nbsp;</td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 20pt; text-indent: -10pt;">Total expenses</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td& gt; <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">64,237</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">512,679</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(115</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="lef t">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">576,801</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">&nbs p; </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 10pt; text-indent: -10pt;">Operating loss</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align=" right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(45,911</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(178,245</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="b ottom" align="right">(1,176</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(225,332</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 10pt; text-indent: -10pt;">Other income (expense), net</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(227,453</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align=" left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">460</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(2,581</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">227,453</td> <td style="font-family: Arial, Helvetica;" valign="b ottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(2,121</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  & lt;/td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 10pt; text-indent: -10pt;">Loss from continuing operations before tax benefit</div> </td> <td>  </t d> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(227,453</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(45,451</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(180,826</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  < /td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">226,277</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(227,453</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 10pt; text-indent: -10pt;">Income tax benefit</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> &n bsp;</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(94,292</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(18,001</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(75,736</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> &n bsp;</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">93,737</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(94,292</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;"> &nb sp;</td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 10pt; text-indent: -10pt;">Net loss from continuing operations</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(133,161</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(27,450</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="r ight">(105,090</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">132,540</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(133,161</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 10pt; text-indent: -10pt;">Net loss from discontinue d operations</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(2,713</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(3,285</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">3,285</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(2,713</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">   </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td& gt;  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 10pt; text-indent: -10pt;">Net loss</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(135,874</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(30,735</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" a lign="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(105,090</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">135,825</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(135,874</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </t d> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> </tr> </table> </div> <div style="margin-left: 6%;"> <div style="margin-left: 4%; margin-right: 0%;"> <table style="font-size: 9pt; background: #ffffff; color: #000000; font-family: 'Times New Roman', Times;" cellspacing="0" cellpadding="0" align="center" border="0"> <tr style="font-size: 8pt;" align="center"> <td valign="bottom" align="left"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Six Months Ended<br /></font></td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">H&R Block, Inc.<br /></font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colsp an="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">BFC<br /></font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Other<br /></font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2">  </td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Consolidated<br /></font></td> <td>  </td> </tr> <tr style="font-size: 9pt;" align="center"> <td valign="bottom" align="left"><font class="_mt" style="font-family: Arial, Helvetica;"> ;October 31, 2009</font></td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">(Guarantor)</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">(Issuer)</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">Subsidiaries</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">Elims</font></td> <td>  </td> <td>  </td> ; <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">H&R Block</font></td> <td>  </td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="20">  </td> <td>  </td> </tr>  <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Total revenues</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> ;  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">44,222</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">557,420</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(56</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)< ;/td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">601,586</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Cost of revenues</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </t d> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">91,421</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">705,978</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign=" bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">797,399</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Selling, general and administrative</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  &l t;/td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">4,955</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">228,003</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valig n="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(56</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">232,902</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align= "left"> <div style="margin-left: 18pt; text-indent: -9pt;">Total expenses</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">96,376</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valig n="bottom" align="right">933,981</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(56</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,030,301</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border - -top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">   </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Operating loss</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(52,154</td> <td style="font-family: Arial , Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(376,561</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(428,715</td> <td style="fon t-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Other income (expense), net</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(423,726</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(3,840</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">8,829</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">423,726</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">4,989</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">   </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;" >  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Loss from continuing operations before tax benefit</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(423,726</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Hel vetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(55,994</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(367,732</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">423,726</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="fon t-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(423,726</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Income tax benefit</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(166,637</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Ar ial, Helvetica;" valign="bottom" align="right">(22,986</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(143,651</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">166,637</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td st yle="font-family: Arial, Helvetica;" valign="bottom" align="right">(166,637</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Net loss from continuing operations</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(257,089</td> <td style="fo nt-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(33,008</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(224,081</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">257,089</td> <td style="f ont-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(257,089</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Net loss from discontinued operations</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(5,132</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>   </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(5,132</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">5,132</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> &am p;nbsp;</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(5,132</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Net loss</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left" >$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(262,221</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(38,140</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(224,081</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helv etica;" valign="bottom" align="right">262,221</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(262,221</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">&am p;nbsp; </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" colspan="21">  </td> </tr> <tr style="font-size : 1pt;" valign="bottom"> <td style="border-top: #000000 1px solid;" colspan="21">  </td> </tr> </table> </div> <div style="font-size: 10pt; background: #ffffff; margin-left: 0%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left"></div> <div style="margin-top: 6pt; font-size: 1pt;">  </div> <div style="margin-left: 4%; margin-right: 0%;"> <table style="font-size: 9pt; background: #ffffff; color: #000000; font-family: 'Times New Roman', Times;" cellspacing="0" cellpadding="0" align="center" border="0"> <tr style="font-size: 1pt;" valign="bottom"> <td width="37%">  </td>  <td width="2%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="11%">  </td>  <td align="left" width="1%">  </td>  <td width="3%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="6%">  </td>  <td align="left" width="1%">  </td>  <td width="3%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="7%">  </td>  <td align="left" width="1%">  </td>  <td width="3%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="6%">  </td>  <td align="left" width="1%">  </td>  <td width="3%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="9%">  </td>  <td align="left" width="1%">  </td> </tr>  <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bot tom" align="right" colspan="20">  </td> <td>  </td> </tr> <tr style="font-size: 8pt;" align="center"> <td valign="bottom" align="left"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Six Months Ended<br /></font></td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">H&R Block, Inc.<br /></font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">BFC<br /></font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Other<br /></font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2">  </td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Consolidated<br /></font></td> <td>  </td> </tr> <tr style="font-size: 9pt;" align="center"> <td valign="bottom" align="left"><font class="_mt" style="font-family: Arial, Helvetica;">October 31, 2008</font></td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">(Guarantor)</font></td> <td>  </td> <td>  </t d> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">(Issuer)</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">Subsidiaries</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">Elims</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">H&R Block</font></td> <td>  </td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px so lid;" valign="bottom" align="right" colspan="20">  </td> <td>  </td> </tr> <tr style="font-size: 1pt; line-height: 3pt;"> <td>  </td> </tr>  <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Total revenues</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" val ign="bottom" align="right">39,101</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">587,006</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(2,729</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="r ight">623,378</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Cost of revenues</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> < td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">92,444</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">712,656</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(15</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">805,085</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Selling, general and administrative</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>&nb sp; </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">30,544</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">224,878</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(182</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left" >)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">255,240</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Total expenses</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">   </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">122,988</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">937,534</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(197</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,060,325</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style ="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Operating loss</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(83,887</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style=" font-family: Arial, Helvetica;" valign="bottom" align="right">(350,528</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(2,532</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(436,947</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: - 9pt;">Other income (expense), net</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(440,423</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(3,890</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">414</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">440,423</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(3,476</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="borde r-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">&nbsp ; </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Loss from continuing operations before tax benefit</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(440,423</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(87,777</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td&g t; <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(350,114</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">437,891</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(440,423</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align ="left">)</td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Income tax benefit</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(178,839</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(34,540</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bot tom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(143,271</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">177,811</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(178,839</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>& nbsp; </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>&a mp;nbsp; </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Net loss from continuing operations</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(261,584</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial , Helvetica;" valign="bottom" align="right">(53,237</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(206,843</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">260,080</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style ="font-family: Arial, Helvetica;" valign="bottom" align="right">(261,584</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Net loss from discontinued operations</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(7,009</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(8,464</td> <td style="font-f amily: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">8,464</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(7,009< ;/td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Net loss</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(268,593</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td sty le="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(61,701</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(206,843</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">268,544</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" v align="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(268,593</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;"> & ;nbsp;</td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" colspan="21">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="border-top: #000000 1px solid;" colspan="21">  </td> </tr> </table> </div> <div style="font-size: 10pt; background: #ffffff; margin-left: 0%; color: #000000; text-indent : 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left"></div> <div style="margin-top: 12pt; font-size: 1pt;">  </div> <div style="margin-left: 4%; margin-right: 0%;"> <table style="font-size: 9pt; background: #ffffff; color: #000000; font-family: 'Times New Roman', Times;" cellspacing="0" cellpadding="0" align="center" border="0"> <tr style="font-size: 1pt;" valign="bottom"> <td width="37%">  </td>  <td width="2%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="11%">  </td>  <td align="left" width="1%">  </td>  <td width="2%">&nbsp ; </td>  <td align="right" width="1%">  </td>  <td align="right" width="7%">  </td>  <td align="left" width="1%">  </td>  <td width="2%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="8%">  </td>  <td align="left" width="1%">  </td>  <td width="2%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="8%"> & ;nbsp;</td>  <td align="left" width="1%">  </td>  <td width="2%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="9%">  </td>  <td align="left" width="1%">  </td> </tr>  <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="20">  </td> <td>  </td> </tr> <tr style="font-size: 9pt;" align="center"> <td valign="bottom" align="left"><font class="_mt" style="font-family: Arial, Helvetica;">Condensed Consolidating Balance Sheets</font></td> <td>  </td> <td valign="bottom" align="right" colspan="2">  </td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="14"><font class="_mt" style="font-family: Arial, Helvetica;">(in 000s)</font></td> <td>  </td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="20">  </td> <td>  </td> </tr> <tr style="font-size: 9pt;" align="center"> <td valign="bottom" align="left">  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">H& amp;R Block, Inc.<br /></font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">BFC<br /></font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">Other<br /></font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2">  </td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">Consolidated<br /></font></td> <td>  </td> </tr> <tr style="font- size: 8pt;" align="center"> <td valign="bottom" align="left"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">October 31, 2009</font></td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">(Guarantor)</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">(Issuer)</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Subsidiaries</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="r ight" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Elims</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">H&R Block</font></td> <td>  </td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="20">  </td> <td>  </td> </tr>  <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Cash & cash equivalents</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,088,485</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">346,151</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td sty le="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(2,393</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,432,243</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Cash & cash equivalents – restricted</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">   </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">386</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">45,686</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign ="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">46,072</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Receivables, net</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td s tyle="font-family: Arial, Helvetica;" valign="bottom" align="right">3</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">111,025</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">350,457</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align ="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">461,485</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Mortgage loans held for investment</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">671,049</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">   </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">671,049</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Intangible assets and goodwill, net</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,234,992</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> &nbsp ;</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,234,992</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Investments in subsidiaries</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align= "right">2,926,151</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">190</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font- family: Arial, Helvetica;" valign="bottom" align="right">(2,926,151</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">190</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Other assets</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td sty le="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">314,954</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">806,374</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valig n="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,121,328</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1p x solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Total assets</div> ; </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">2,926,154</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">2,185,899</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">2,783,850</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> &a mp;nbsp;</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(2,928,544</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">4,967,359</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td> & ;nbsp;</td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> </tr> & lt;tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Customer deposits</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,496,119</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="le ft">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(2,393</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,493,726</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="marg in-left: 9pt; text-indent: -9pt;">Long-term debt</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">998,425</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">34 ,137</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,032,562</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; t ext-indent: -9pt;">FHLB borrowings</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">100,000</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> < ;td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">100,000</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Other liabilities</div> ; </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">45</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">122,724</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,147,205</td> <td style="font-family: Arial, Helvetic a;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,269,974</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Net intercompany advances</div> ; </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,855,012</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(644,470</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(1,210,542</td> <td style="font-family: Arial, Helvetica;" valign ="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Stockholders’ equity</div> </td> <td>  </td> <t d style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,071,097</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">113,101</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">2,813,050</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> &nbs p;</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(2,926,151</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,071,097</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </t d> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  < ;/td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Total liabilities and stockholders’ equity</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">2,926,154</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">2,185,899</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <t d style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">2,783,850</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(2,928,544</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">4,967,359</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"& gt; <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td> &nb sp;</td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" colspan="21">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="border-top: #000000 1px solid;" colspan="21">  </td> </tr> </table> </div> <div style="font-size: 10pt; background: #ffffff; margin-left: 0%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left"></div> <div style="margin-top: 12pt; font-size: 1pt;">  </div> </div> <div style="margin-left: 6%;"> <d iv style="margin-left: 4%; margin-right: 0%;"> <table style="font-size: 9pt; background: #ffffff; color: #000000; font-family: 'Times New Roman', Times;" cellspacing="0" cellpadding="0" align="center" border="0"> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="20">  </td> <td>  </td> </tr> <tr style="font-size: 9pt;" align="center"> <td valign="bottom" align="left">  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">H&R Block, Inc.<br /></font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">BFC<br />&l t;/font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">Other<br /></font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2">  </td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">Consolidated<br /></font></td> <td>  </td> </tr> <tr style="font-size: 8pt;" align="center"> <td valign="bottom" align="left"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">April 30, 2009</font></td> <td>  </td> <td valign="bottom" align="r ight" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">(Guarantor)</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">(Issuer)</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Subsidiaries</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Elims</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><fo nt class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">H&R Block</font></td> <td>  </td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="20">  </td> <td>  </td> </tr>  <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Cash & cash equivalents</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> &nb sp;</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">241,350</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,419,535</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(6,222</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> < ;td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,654,663</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Cash & cash equivalents – restricted</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="fo nt-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">4,303</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">47,353</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>   </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">51,656</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Receivables, net</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">38</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">114,442</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">398,334</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td> & ;nbsp;</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">512,814</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Mortgage loans held for investment</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bott om" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">744,899</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style= "font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">744,899</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Intangible assets and goodwill, net</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="botto m" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,236,228</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style ="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,236,228</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Investments in subsidiaries</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">3,289,435</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">&nb sp; </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">194</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(3,289,435</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign=" bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">194</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Other assets</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="fon t-family: Arial, Helvetica;" valign="bottom" align="right">308,481</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">850,787</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"&g t;  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,159,268</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">   </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Total assets</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">3,289,473</td> <td style="font-fam ily: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,413,475</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">3,952,431</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(3,295,657</td> <td style="f ont-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">5,359,722</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> < ;td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Customer deposits</div> </td> <td>  </td > <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">861,110</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(6,222</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">854,888</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Long-term debt</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">998,245</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">33,877</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td > <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,032,122</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">FHLB borrowings</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="botto m" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">100,000</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style=" font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">100,000</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Other liabilities</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">2</td> <td style="f ont-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">130,362</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,836,477</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign=" bottom" align="right">12</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,966,853</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Net intercompany advances</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,883,612</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(827,453</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(1,056,147</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(12 </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Stockholders’ equity</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,405,859</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">&nb sp; </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">151,211</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">3,138,224</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(3,289,435</td> <td style="font-fami ly: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,405,859</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td& gt; <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Total liabilities and stockholders’ equity</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">3,289,473</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,413,475</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">3,952,431</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </t d> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(3,295,657</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">5,359,722</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td& gt; <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> </tr> <tr style="f ont-size: 1pt;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" colspan="21">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="border-top: #000000 1px solid;" colspan="21">  </td> </tr> </table> </div> <div style="font-size: 10pt; background: #ffffff; margin-left: 0%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left"></div> <div style="margin-top: 12pt; font-size: 1pt;">  </div> <div style="margin-left: 4%; margin-right: 0%;"> <table style="font-size: 9pt; background: #ffffff; color: #000000; font-family: 'Times New Roman', Times;" cellspacing="0" cellpadding="0" align="center" border="0"> <tr style="font-size: 1pt;" valign="bottom"> <td width="39%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="11%">  </td>  <td align="left" width="1%">  </td>  <td width="3%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="7%">  </td>  <td align="left" width="1%">  </td>  <td width="2%">  </td>  <td align="right" width="1%">  </td>  <td align= "right" width="8%">  </td>  <td align="left" width="1%">  </td>  <td width="2%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="5%">  </td>  <td align="left" width="1%">  </td>  <td width="2%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="9%">  </td>  <td align="left" width="1%">  </td> </tr>  <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="20">  </td> <td>  </td> </tr> <tr style="font-size: 9pt;" align="center"> <td valign="bottom" align="left" colspan="16"><font class="_mt" style="font-family: Arial, Helvetica;">Condensed Consolidating Statements of Cash Flows</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">(in 000s)</font></td> <td>  </td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="20">  </td> &l t;td>  </td> </tr> <tr style="font-size: 8pt;" align="center"> <td valign="bottom" align="left"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Six Months Ended<br /></font></td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">H&R Block, Inc.<br /></font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">BFC<br /></font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Other<br /></font></td> <t d>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2">  </td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Consolidated<br /></font></td> <td>  </td> </tr> <tr style="font-size: 9pt;" align="center"> <td valign="bottom" align="left"><font class="_mt" style="font-family: Arial, Helvetica;">October 31, 2009</font></td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">(Guarantor)</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font cl ass="_mt" style="font-family: Arial, Helvetica;">(Issuer)</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">Subsidiaries</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">Elims</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">H&R Block</font></td> <td>  </td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="20"> &nb sp;</td> <td>  </td> </tr> <tr style="font-size: 1pt; line-height: 3pt;"> <td>  </td> </tr>  <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Net cash provided by (used in) operating activities:</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">5,880</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right"& gt;(14,655</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(777,377</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(786,152</td> <td style="font-f amily: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;"> &nbs p;</td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Cash flows from investing:</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bo ttom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Mortgage loans originated for investment, net</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">   </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">38,693</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">38,693</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Purchase property & equipment</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">   </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">546</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(7,826</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="le ft">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(7,280</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Net intercompany advances</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">89,577</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  & lt;/td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(89,577</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <t d>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Other, net</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align= "left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">13,847</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(1,980</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helv etica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">11,867</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top : #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Net cash provided by (used in) investing activities</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> & lt;td style="font-family: Arial, Helvetica;" valign="bottom" align="right">89,577</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">53,086</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(9,806</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"&g t;  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(89,577</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">43,280</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;"> ;  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div sty le="margin-left: 9pt; text-indent: -9pt;">Cash flows from financing:</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Ar ial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="fon t-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Customer banking deposits</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">634,637</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">   </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">3,829</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">638,466</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign ="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Dividends paid</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(100,784</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign ="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(100,784</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18 pt; text-indent: -9pt;">Acquisition of treasury shares</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(3,785</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> < ;td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(3,785</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Proceeds from stock options</div> </td > <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">8,218</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">8,218</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Net intercompany advances</div> </td> <td> ;  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">183,042</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(272,619</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align ="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">89,577</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Other, net</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">894</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(8,975</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(22,803</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-f amily: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(30,884</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td&g t; <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td sty le="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Net cash provided by (used in) financing activities</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(95,457</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">808,704</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">& amp;nbsp; </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(295,422</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">93,406</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">511,231</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>   </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>&nb sp; </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Effects of exchange rates on cash</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bo ttom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">9,221</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style= "font-family: Arial, Helvetica;" valign="bottom" align="right">9,221</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td> &nbsp ;</td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Net increase (decrease) in cash</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="f ont-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">847,135</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(1,073,384</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="rig ht">3,829</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(222,420</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Cash – beginning of period</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="botto m" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">241,350</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,419,535</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(6,222</td> & lt;td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,654,663</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>&n bsp; </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Cash – end of period</div> < /td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,088,485</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">346,151</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td& gt; <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(2,393</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,432,243</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> &l t;td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> </tr> <tr style="font-si ze: 1pt;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" colspan="21">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="border-top: #000000 1px solid;" colspan="21">  </td> </tr> </table> </div> <div style="font-size: 10pt; background: #ffffff; margin-left: 0%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left"></div> <div style="margin-top: 12pt; font-size: 1pt;">  </div> </div> <div style="margin-left: 6%;"> <div style="margin-left: 4%; margin-right: 0%;"> <table style="font-size: 9pt; background: #ffffff; color: #000000; font-family: 'Times New Roman', Times;" cellspacing="0" cellpadding="0" align="center" border="0"> <tr style="font-size: 1pt;" valign= "bottom"> <td width="40%">  </td>  <td width="2%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="11%">  </td>  <td align="left" width="1%">  </td>  <td width="3%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="6%">  </td>  <td align="left" width="1%">  </td>  <td width="2%">  </td>  <td align=" right" width="1%">  </td>  <td align="right" width="7%">  </td>  <td align="left" width="1%">  </td>  <td width="2%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="6%">  </td>  <td align="left" width="1%">  </td>  <td width="2%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="9%">  </td>  <td align="left" w idth="1%">  </td> </tr>  <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="20">  </td> <td>  </td> </tr> <tr style="font-size: 8pt;" align="center"> <td valign="bottom" align="left"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Six Months Ended<br /></font></td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">H&R Block, Inc.<br /></font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style= "font-size: 9pt; font-family: Arial, Helvetica;">BFC<br /></font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Other<br /></font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2">  </td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Consolidated<br /></font></td> <td>  </td> </tr> <tr style="font-size: 9pt;" align="center"> <td valign="bottom" align="left"><font class="_mt" style="font-family: Arial, Helvetica;">October 31, 2008</font&g t;</td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">(Guarantor)</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">(Issuer)</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">Subsidiaries</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">Elims</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right " colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">H&R Block</font></td> <td>  </td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="20">  </td> <td>  </td> </tr> <tr style="font-size: 1pt; line-height: 3pt;"> <td>  </td> </tr>  <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Net cash used in operating activities:</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right" >(6,752</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(40,397</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(618,782</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvet ica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(665,931</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  < ;/td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Cash flows from investing:</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valig n="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td&g t; <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Mortgage loans originated for investment, net</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">54,501</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" alig n="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">54,501</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Purchase property & equipment</div> </td> <td>   </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(6,822</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(51,764</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td&g t;  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(58,586</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Net intercompany advances</div> </td> <td>  </td> <td style="font-family: Arial, Helvet ica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(112,550</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style= "font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">112,550</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Investing cash flows of discontinued operations</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"& gt;  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(48,917</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" val ign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(48,917</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Other, net</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: A rial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">4,407</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(206</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> & lt;td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">4,201</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  &l t;/td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; t ext-indent: -9pt;">Net cash provided by (used in) investing activities</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(112,550</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">3,169</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="righ t">(51,970</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">112,550</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(48,801</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">   </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="bor der-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Cash flows from financing:</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetic a;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Repayments of short-term borrowings</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(100,000</td> < td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right"& gt;(100,000</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Proceeds from short-term borrowings</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">768,625</td> <td style="font-family: Arial, Helveti ca;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">768,625</td& gt; <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Customer banking deposits</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">96,205</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">&am p;nbsp; </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(136,800</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(40,595</td> <td style="font-family: Arial, Helvetica;" va lign="bottom" align="left">)</td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Dividends paid</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(96,555</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(96,555</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> < tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Acquisition of treasury shares</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(4,467</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left ">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(4,467</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-fam ily: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Proceeds from stock options</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">61,699</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  < /td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">61,699</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Proceeds from issuance of stock</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">141,558</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">141,558</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" ali gn="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Net intercompany advances</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(533,396</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign=" bottom" align="right">645,946</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(112,550</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;"&g t;Financing cash flows of discontinued operations</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">4,783</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</ td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">4,783</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: - -9pt;">Other, net</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">17,067</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(8,654</td> <td style="fo nt-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">8,413</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td s tyle="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;"&g t;  </td> <td>  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Net cash provided by financing activities</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">119,302</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">236,217</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> &nbsp ;</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">637,292</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(249,350</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">743,461</td> <td style="font-family: Arial, Helvetica;" valign="bott om" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <t d style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Net increase (decrease) in cash</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> < td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">198,989</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(33,460</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(136,800</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td> &n bsp;</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">28,729</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Cash – beginning of period</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" vali gn="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">34,611</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">630,933</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(647</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="fo nt-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">664,897</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> & lt;td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Cash – end of period</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td st yle="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">233,600</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">597,473</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="f ont-family: Arial, Helvetica;" valign="bottom" align="right">(137,447</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">693,626</td> </tr> </table> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div></div></div> </div>

<div> <div><div><div> <div> <div> <div> <blockquote dir="ltr" style="margin-right: 0px;"> <blockquote dir="ltr" style="font-size: 10pt; margin-right: 0px; font-family: 'CenturyITC TT','serif';"> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><a name="OLE_LINK36"><b><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';"><font class="_mt">11.<font class="_mt" style="font: 7pt 'Times New Roman';">  </font></font></font></b> <b><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';">Litigation and Related Contingencies</font></b></a></p> <blockquote dir="ltr" style="ma rgin-right: 0px;"> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt" style="font-size: 10pt; color: black; font-family: 'CenturyITC TT','serif';">We are party to investigations, legal claims and lawsuits arising out of our business operations. As required, we accrue our best estimate of loss contingencies when we believe that a loss is probable and that we can reasonably estimate the amount of any such loss. Amounts accrued, including obligations under indemnifications, totaled $32.9 million and $27.9 million at October 31, 2009 and April 30, 2009, respectively. Litigation is inherently unpredictable and it is difficult to predict the outcome of particular matters with reasonable certainty and, therefore, the actual amount of any loss may prove to be larger or smaller than the amounts reflected in our consolidated financial statements.</font></p> <p class="MsoNormal" style="font-si ze: 12pt; margin: 0in 0in 0pt; line-height: 6pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><b><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';">  </font></b></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><a name="OLE_LINK20"></a><a name="OLE_LINK12"></a><a name="OLE_LINK10"></a><a name="OLE_LINK61"></a><a name="OLE_LINK55"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';">RAL Litigation</font></font></font></font></font></a></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; color: black; font-family: 'CenturyITC TT','serif';">We have been named as a defendant in numerous lawsuits throughout the country regarding our refund anticipation loan programs (collectively, “RAL Cases”). The RAL Cases have involved a variety of legal theories asserted by plaintiffs. These theories include allegations that, among other things: disclosures in the RAL applications were inadequate, misleading and untimely; the RAL interest rates were usurious and unconscionable; we did not disclose that we would receive part of the finance charges paid by the customer for such loans; untrue, misleading or deceptive statements in marketing RALs; breach of state laws on credit service organizations; breach of contract, unjust enrichment, unfair and deceptive acts or practices; violations of the federal Racketeer Influenced and Corrupt Organizations Act; violations of the federal Fair Debt Collection Prac tices Act and unfair competition regarding debt collection activities; and that we owe, and breached, a fiduciary duty to our customers in connection with the RAL program.</font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; text-indent: 15pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; color: black; font-family: 'CenturyITC TT','serif';">The amounts claimed in the RAL Cases have been very substantial in some instances, with one settlement resulting in a pretax expense of $43.5 million in fiscal year 2003 (the “Texas RAL Settlement”) and other settlements resulting in a combined pretax expense in fiscal year 2006 of $70.2 million.</font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family : 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';"><font class="_mt">     We have settled all but one of the RAL Cases. The sole remaining RAL Case is a putative class action entitled <i>Sandra J. Basile, et al. v. H&R Block, Inc., et al.</i>, April Term 1992 Civil Action No. 3246 in the Court of Common Pleas, First Judicial District Court of Pennsylvania, Philadelphia County, instituted on April 23, 1993. The plaintiffs seek unspecified actual and punitive damages, injunctive relief, attorneys’ fees and costs. A Pennsylvania class was certified, but later decertified by the trial court in December 2003. The trial court’s decertification decision is currently on appeal. We believe we have meritorious defenses to this case and intend to defend it vigorously. There ca n be no assurances, however, as to the outcome of this case or its impact on our consolidated results of operations.</font></font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; line-height: 6pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><b><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';">  </font></b></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';">Peace of Mind Litigation</font></font></font></font></p> <p class="MsoNormal" style="font-size : 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; color: black; font-family: 'CenturyITC TT','serif';">We are defendants in lawsuits regarding our Peace of Mind program (collectively, the “POM Cases”), under which our applicable tax return preparation subsidiary assumes liability for additional tax assessments attributable to tax return preparation error. The POM Cases are described below.</font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; text-indent: 15pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><i><font class="_mt" style="font-size: 10pt; color: black; font-family: 'CenturyITC TT','serif';">Lorie J. Marshall, et al. v. H&R Bl ock Tax Services, Inc., et al.</font></i><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; color: black; font-family: 'CenturyITC TT','serif';">, Case No. 08-CV-591 in the U.S. District Court for the Southern District of Illinois, is a putative class action case originally filed in the Circuit Court of Madison County, Illinois on January 18, 2002. The plaintiffs allege that the sale of POM guarantees constitutes (1) statutory fraud by selling insurance without a license, (2) an unfair trade practice, by omission and by “cramming” (i.e., charging customers for the guarantee even though they did not request it or want it), and (3) a breach of fiduciary duty. The plaintiffs seek unspecified damages, attorneys’ fees and costs. The Madison County court ultimately certified a class consisting of all persons residing in 13 states who from January 1, 1997 to final judgment (1) were charged a separate fee f or POM by “H&R Block;” (2) were charged a separate fee for POM by an “H&R Block” entity not licensed to sell insurance; or (3) had an unsolicited charge for POM posted to their bills by “H&R Block.” Persons who received the POM guarantee through an H&R Block Premium office were excluded from the class. We subsequently removed the case to federal court in the Southern District of Illinois, where it is now pending. In November 2009, the federal court issued an order effectively vacating the state court’s class certification ruling and allowing plaintiffs time to file a renewed motion for class certification under the federal rules.</font></font></font></font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; text-indent: 15pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt">&l t;font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; color: black; font-family: 'CenturyITC TT','serif';">There is one other putative class action pending against us in Texas that involves the POM guarantee. This case, styled <i>Desiri L. Soliz v. H&R Block, et al.</i> (Cause No. 03-032-D), was filed on January 23, 2003 in the District Court of Kleberg County, Texas and is pending before the same judge that presided over the Texas RAL Settlement, involves the same plaintiffs’ attorneys that are involved in the <i>Marshall</i> litigation in Illinois, and contains allegations similar to those in the <i>Marshall</i> case. The plaintiff seeks actual and treble damages, equitable relief, attorney fees and costs. No class has been certified in this case.</font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','ser if'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; color: black; font-family: 'CenturyITC TT','serif';"><font class="_mt">     We believe we have meritorious defenses to the claims in the POM Cases, and we intend to defend them vigorously. The amounts claimed in the POM Cases are substantial, however, and there can be no assurances as to the outcome of these pending actions or their impact on our consolidated results of operations individually or in the aggregate.</font></font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; line-height: 6pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><b><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';"> &nbsp ;</font></b></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; color: black; font-family: 'Frutiger 45 Light';">Express IRA Litigation</font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">On March 15, 2006, the New York Attorney General filed a lawsuit in the Supreme Court of the State of New York, County of New York (Index No. 06/401110) entitled <i>The People of New York v. H&R Block, Inc. and H&R Block Financial Advisors, Inc</i>. <i>et al</i>. The complaint asserts nationwide jurisdiction and alleges fraudulent business practices, deceptive acts and practices, common law fraud and breach of fiduciary duty with respect to the Express IRA product and seeks equitable relief, disgorgement of profits, damages and restitution, civil penalties and punitive damages. In July 2007, the Supreme Court of the State of New York issued a ruling that dismissed all defendants other than H&R Block Financial Advisors, Inc. (HRBFA) and the claims of common law fraud. The intermediate appellate court reversed this ruling in January 2009. <font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">The amount claimed in this case is substantial. <font class="_mt" style="color: black;">We believe we have meritorious defenses to the claims in this case and intend to defend this case vigorously. There can be no assurance s, however, as to the outcome of this case or its impact on our consolidated results of operations.</font></font></font></font></font></font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; text-indent: 15pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; color: black; font-family: 'CenturyITC TT','serif';">On January 2, 2008, the Mississippi Attorney General filed a lawsuit in the Chancery Court of Hinds County, Mississippi First Judicial District (Case No. G 2008 6 S 2) entitled <i>Jim Hood, Attorney for the State of Mississippi v. H&R Block, Inc., et al.</i> The complaint alleges fraudulent business practices, deceptive acts and practices, common law fraud and breach of fiduciary duty with respect to the Express IRA product and seeks equitable relief, disgorgement of profits, damages and restitution, civil penalties and punitive damages. The defendants have filed a motion to dismiss. We believe we have meritorious defenses to the claims in this case, and we intend to defend this case vigorously, but there can be no assurances as to its outcome or its impact on our consolidated results of operations.</font></font></font></font></p> <p class="Default" style="font-size: 12pt; margin: 0in 0in 0pt; color: black; text-indent: 15pt; font-family: 'Arial','sans-serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">In addition to the New York and Mississippi Attorney General actions, a number of civil actions were filed against HRBFA and us concerning the Express IRA product, the first of which was filed on March 15, 2006. Except for two cases pending in state court, all of the civil acti ons have been consolidated by the panel for Multi-District Litigation into a single action styled <i>In re H&R Block, Inc. Express IRA Marketing Litigation</i> (Case No. 06-1786-MD-RED) in the United States District Court for the Western District of Missouri. The amounts claimed in these cases are substantial. <font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">We believe we have meritorious defenses to the claims in these cases and intend to defend these case<font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">s vigorously, but there can be no assurances as to their outcome or their impact on our consolidated results of operations.</font></font></font></font></font></font></font></font></font></font></font></fo nt></p> <p class="Default" style="font-size: 12pt; margin: 0in 0in 0pt; color: black; text-indent: 15pt; font-family: 'Arial','sans-serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">Although we sold HRBFA effective November 1, 2008, we remain responsible for any liabilities relating to the Express IRA litigation through an indemnification agreement.</font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; line-height: 6pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><b><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';">  </font></b></font></font></font></p> <p class="MsoNormal" style="font-size: 1 2pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';">Securities and Shareholder Litigation</font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; color: black; font-family: 'CenturyITC TT','serif';">On April 6, 2007, a putative class action styled <i>In re H&R Block Securities Litigation</i> (Case No. 06-0236-CV-W-ODS) was filed against the Company and certain of its officers in the United States District Court for the Western District of Missouri. The complaint alleged, among other things, deceptive, material and misleading financial st atements and failure to prepare financial statements in accordance with generally accepted accounting principles. The complaint sought unspecified damages and equitable relief. The court dismissed the complaint in February 2008, and the plaintiffs appealed the dismissal in March 2008. In addition, plaintiffs in a shareholder derivative action that was consolidated into the securities litigation filed a separate appeal in March 2008, contending that the derivative action was improperly consolidated. The derivative action is <i>Iron Workers Local 16 Pension Fund v. H&R Block, et al.</i>, in the United States District Court for the Western District of Missouri, Case No. 06-cv-00466-ODS (instituted on June 8, 2006) and was brought against certain of our directors and officers purportedly on behalf of the Company. The derivative action alleged breach of fiduciary duty, abuse of control, gross mismanagement, waste, and unjust enrichment pertaining to (1) our restatement of financial results in fiscal year 2006 due to errors in determining our state effective income tax rate and (2) certain of our products and business activities. In September 2009, the appellate court affirmed the dismissal of the securities fraud class action, but reversed the dismissal of the shareholder derivative action. We believe we have meritorious defenses to the claims in the shareholder derivative action and intend to defend the action vigorously. There can be no assurances, however, as to its outcome.</font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; line-height: 6pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><b><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';">  </font></b></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin : 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';">RSM McGladrey Litigation</font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><a name="OLE_LINK32"></a><a name="OLE_LINK27"><font class="_mt"><font class="_mt" style="font-size: 10pt; color: black; font-family: 'CenturyITC TT','serif';">RSM EquiCo, its parent and certain of its subsidiaries and affiliates, are parties to a class action filed on July 11, 2006 and entitled <i>Do Right’s Plant Growers, et al. v. RSM EquiCo, Inc., et al.</i> Case No. 06 CC00137, in the California Superior Court, Orange County. The complaint contains allegations relating to business valuation services provided by RSM EquiCo, including allegations of fraud, negligent misrepresentation, breach of contract, breach of implied covenant of good faith and fair dealing, breach of fiduciary duty and unfair competition. Plaintiffs seek unspecified actual and punitive damages, in addition to pre-judgment interest and attorneys’ fees. On March 17, 2009, the court granted plaintiffs’ motion for class certification on all claims. The defendants filed two requests for interlocutory review of the decision, the last of which was denied by the Supreme Court of California on September 30, 2009. A trial date has been set for January 2011.</font></font></a></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; text-indent: 0.25in; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font c lass="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; color: black; font-family: 'CenturyITC TT','serif';">The certified class consists of all RSM EquiCo U.S. clients who signed platform agreements and for whom RSM EquiCo did not ultimately market their business for sale. The fees paid to RSM EquiCo in connection with these agreements total approximately $185 million, a number which substantially exceeds the equity of RSM EquiCo. We intend to defend this case vigorously. The amount claimed in this action is substantial and could have a material adverse impact on our consolidated results of operations. There can be no assurance regarding the outcome of this matter.</font></font></font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; text-indent: 0.25in; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"> <font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">On December 7, 2009, a lawsuit was filed in the Circuit Court of Cook County, Illinois (2009-L-014920) against M&P, RSM and H&R Block entitled Ronald R. Peterson ex rel. Lancelot Investors Fund, L.P., et al. v. McGladrey & Pullen LLP, et al. The complaint, which was filed by the trustee for certain bankrupt investment funds, seeks unspecified damages and asserts claims against M&P for failure to meet generally accepted auditing standards and failure to detect fraud in financial statement audits. The complaint also asserts claims for vicarious liability and alter ego liability against RSM, and for equitable restitution against H&R Block. We are evaluating the claims asserted and have not yet formed an opinion about the case or its materiality.<font class="_mt">  </font></font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; color: black; font-family: 'CenturyITC TT','serif';"><font class="_mt">     RSM has a relationship with certain <font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">public accounting firms (collectively, “the Attest Firms”) <font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; color: black; font-family: 'CenturyITC TT','serif';">pursuant to which (1) some RSM employees are also partners or employees of the Attest Firms, (2) many clients of the Attest Firms are also RSM clients, and (3) our RSM McGladrey brand is closely linked to the Attest Firms. The Attest Firms are parties to claims and lawsuits (collectively, “Attest Firm Claims”) arising in the normal course of business. Judgments or settlements arising from Attest Firm Claims exceeding the Attest Firms’ insurance coverage could have a direct adverse effect on Attest Firm operations and could impair RSM’s ability to attract and retain clients and quality professionals. For example, accounting and auditing firms (including one of the Attest Firms) have become subject to claims based on losses their clients suffered from investments in investment funds managed by third parties. Although RSM may not have a direct liability for significant Attest Firm Claims, such Attest Firm Claims could have a material adverse effect on RSM’s operations and impair the value of our investment in RSM. There is no assurance regarding the outcome of the Attest Firm Claims.</font></font></font></font></font></font> ;</font></font></font></font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; color: black; font-family: 'CenturyITC TT','serif';"><font class="_mt">     See note 2 for discussion of the arbitration proceeding between RSM and M&P.</font></font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; line-height: 6pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><b><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';">  </font></b></font></font& gt;</font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';">Litigation and Claims Pertaining to Discontinued Mortgage Operations</font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; color: black; font-family: 'CenturyITC TT','serif';">Although mortgage loan origination activities were terminated and the loan servicing business was sold during fiscal year 2008, SCC remains subject to investigations, claims and lawsuits pertaining to its loan origination and servicing activities that occurred pr ior to such termination and sale. These investigations, claims and lawsuits include actions by state attorneys general, other state regulators, municipalities, individual plaintiffs, and cases in which plaintiffs seek to represent a class of others alleged to be similarly situated. Among other things, these investigations, claims and lawsuits allege discriminatory or unfair and deceptive loan origination and servicing practices, public nuisance, fraud, and violations of the Truth in Lending Act, Equal Credit Opportunity Act and the Fair Housing Act. In the current non-prime mortgage environment, the number of these investigations, claims and lawsuits has increased over historical experience and is likely to continue at increased levels. The amounts claimed in these investigations, claims and lawsuits are substantial in some instances, and the ultimate resulting liability is difficult to predict. In the event of unfavorable outcomes, the amounts SCC may be required to pay in the discharge of liabilities or se ttlements could be substantial and, because SCC’s operating results are included in our consolidated financial statements, could have a material adverse impact on our consolidated results of operations.</font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; color: black; font-family: 'CenturyITC TT','serif';"><font class="_mt">     On June 3, 2008, the Massachusetts Attorney General filed a lawsuit in the Superior Court of Suffolk County, Massachusetts (Case No. 08-2474-BLS) entitled <i>Commonwealth of Massachusetts v. H&R Block, Inc., et al.,</i> alleging unfair, deceptive and discriminatory origination and servicing of mortgage loans and seeking equitable relief, disgorgement of profits, restitution and statutory penalties. In November 2008, the court granted a preliminary injunction limiting the ability of the owner of SCC’s former loan servicing business to initiate or advance foreclosure actions against certain loans originated by SCC or its subsidiaries without (1) advance notice to the Massachusetts Attorney General and (2) if the Attorney General objects to foreclosure, approval by the court. The preliminary injunction generally applies to loans meeting all of the following four characteristics: (1) adjustable rate mortgages with an introductory period of three years or less; (2) the borrower has a debt-to-income ratio generally exceeding 50 percent; (3) an introductory interest rate at least 2 percent lower than the fully indexed rate (unless the debt-to-income ratio is 55% or greater); and (4) loan-to-value ratio of 97 percent or certain prepayment penalties. We have appealed this preliminary injunction. We believe the claims in this case are without merit, and we intend to defend this case vigorously. There can be no assurances, however, as to its outcome or its impact on our consolidated results of operations.</font></font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; color: black; font-family: 'CenturyITC TT','serif';"><font class="_mt">     SCC also remains subject to potential claims for indemnification and loan repurchase<font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">s pertaining to loans previously sold<font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; color: black; font-fam ily: 'CenturyITC TT','serif';">. In the current non-prime mortgage environment, it is likely that the frequency of repurchase and indemnification claims may increase over historical experience and give rise to additional litigation. In some instances, H&R Block, Inc. was required to guarantee SCC’s obligations. The amounts involved in these potential claims may be substantial, and the ultimate resulting liability is difficult to predict. Because SCC’s operating results are included in our consolidated financial statements, the amounts SCC may be required to pay in the discharge or settlement of these claims in the event of unfavorable outcomes could have a material adverse impact on our consolidated results of operations.</font></font></font></font></font></font></font></font></font></font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; line-height: 6pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><b><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';">  </font></b></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';">Other Claims and Litigation</font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; color: black; font-family: 'CenturyITC TT','serif';"> We are from time to time party to investigations, claims and lawsuits not discussed herein arising out of our business operations. These investigations, claims and lawsuits include actions by state attorneys general, other state regulators, individual plaintiffs, and cases in which plaintiffs seek to represent a class of others similarly situated. Some of these investigations, claims and lawsuits pertain to RALs, the electronic filing of customers’ income tax returns, the POM guarantee program, wage and hour claims and investment products. We believe we have meritorious defenses to each of these investigations, claims and lawsuits, and we are defending or intend to defend them vigorously. The amounts claimed in these matters are substantial in some instances, however the ultimate liability with respect to such matters is difficult to predict. In the event of an unfavorable outcome, the amounts we may be required to pay in the discharge of liabilities or settlements could have a material adverse imp act on our consolidated results of operations.</font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; text-indent: 15pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">In addition to the aforementioned types of matters, we are party to claims and lawsuits that we consider to be ordinary, routine litigation incidental to our business, including claims and lawsuits (collectively, “Other Claims”) concerning the preparation of customers’ income tax returns, the fees charged customers for various products and services, relationships with franchisees, intellectual property disputes, employment matters and contract disputes. While we cannot provide assurance that we will ultimately prevail in each instance, we believe the amount, if a ny, we are required to pay in the discharge of liabilities or settlements in these Other Claims will not have a material adverse effect on our consolidated <font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">operating results<font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">.</font></font></font></font></font></font></font></font></font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif';">  </p> </blockquote> </blockquote> </blockquote> </div> </div> </div> </div></div></div> </div>

<div> <div><div><div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <blockquote dir="ltr" style="margin-right: 0px;"> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><b><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';"><font class="_mt">13.<font class="_mt" style="font: 7pt 'Times New Roman';">    </font></font></font></b> <b><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';">Accounting Pronouncements</font></b></p> <blockquote dir="ltr" style="margin-right: 0px;"> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">In October 2009, the <font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">Financial Accounting Standards Board (FASB) <font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">issued Accounting Standards Update 2009-13, “Revenue Recognition (Topic 605) – Multiple-Deliverable Revenue Arrangements” (ASU 2009-13). This guidance amends the criteria for separating consideration in multiple-deliverable arrangements to enable vendors to account for products or services (deliverables) separately rather than as a combined unit. <font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">This guidance establishes a selling price hierarchy for determ ining the selling price of a deliverable, which is based on: (1) vendor-specific objective evidence; (2) third-party evidence; or (3) estimates. This guidance also eliminates the residual method of allocation and requires that arrangement consideration be allocated at the inception of the arrangement to all deliverables using the relative selling price method. In addition, this guidance significantly expands required disclosures related to a vendor’s multiple-deliverable revenue arrangements.<font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">This guidance is effective <font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">prospectively for revenue arrangements entered into or materially modified beginning with our fiscal year 2012. We are currently evaluating the effect of this statement on our consolidated financial statements.</font></font></font></font></font></font></p> <p class="Mso Normal" style="font-size: 12pt; margin: 0in 0in 0pt; text-indent: 13.5pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">In June 2009, the FASB issued Statement of Financial Accounting Standards No. 167, “Amendments to FASB Interpretation No. 46(R)” (SFAS 167). SFAS 167 changes how a reporting entity determines when an entity that is insufficiently capitalized or is not controlled through voting or similar rights should be consolidated. The determination of whether a reporting entity is required to consolidate another entity is based on, among other things, the other entity’s purpose and design and the reporting entity’s ability to direct the activities of the other entity that most significantly impact the other entity’s economic performance. SFAS 167 will require a reporting entity to provide additional disclosures about its involvement with variable interest entities and any significant changes in risk exposure due to that involvement. SFAS 167 will be effective for our fiscal year 2011. We are currently evaluating the effect of this statement on our consolidated financial statements.</font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; text-indent: 13.5pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">In June 2009, the FASB issued Statement of Financial Accounting Standards No. 166, “Accounting for Transfers of Financial Assets” (SFAS 166). SFAS 166 is a revision to FASB Statement No. 140, “Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities,” and will require more disclosure about transfers of financial assets, including securitization transactions, and where entities have continuing exposure to the risks related to transferr ed financial assets. It eliminates the concept of a qualifying special purpose entity and changes the requirements for derecognizing financial assets. SFAS 166 will be effective at the beginning of our fiscal year 2011. We are currently evaluating the effect of this statement on our consolidated financial statements.</font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; text-indent: 13.5pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">In May 2009, the FASB issued guidance, under Topic 855 – Subsequent Events, to <font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">establish general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are issued or are available to be issued. <a name="jump_exp_3"></a>This guidance is effective for fiscal years and interim periods ending after June 15, 2009 and is applied prospectively. We adopted the new disclosure requirements in our condensed consolidated financial statements effective July 31, 2009.</font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; text-indent: 13.5pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt" style="font-size: 10pt; color: black; font-family: 'CenturyITC TT','serif';">In December 2007, the FASB issued guidance, under Topic 805 – Business Combinations, <font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">requiring an acquiring entity to recognize all the assets acquired and liabilities assumed in a transaction, including non-controlling interests, at the acquisition-date fair value with limited exceptions<font class="_mt" style="font-si ze: 10pt; font-family: 'CenturyITC TT','serif';">. This guidance will require acquisition-related expenses to be expensed and will generally require contingent consideration to be recorded as a liability at the time of acquisition. Under this guidance, subsequent changes to deferred tax valuation allowances relating to acquired businesses and acquired liabilities for uncertain tax positions will no longer be applied to goodwill but will instead be typically recognized as an adjustment to income tax expense. We adopted the provisions of this guidance as of May 1, 2009. The adoption did not have a material impact on our consolidated financial statements.</font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; text-indent: 13.5pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">In June 2008, the FASB issued guidance, under Topic 260 – Earnings Per Share, addressing whether instruments granted in share-based payment transactions are participating securities prior to vesting and, therefore, should be included in the process of allocating earnings for purposes of computing earnings per share<i><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">.</font></i> <font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">We adopted the provisions of this guidance as of May 1, 2009. <font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">The adoption and retrospective application of this guidance did not change the current year or prior period earnings per share amounts for the fiscal quarter. The adoption of this accounting guidance will reduce earnings per share as previously reported for fiscal year 2009 by $0.01. See additional discussion in note 3.</font></font></font></p> </blockquote> & lt;/blockquote> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div></div></div> </div>

<div> <div><div><div> <div> <div> <div> <blockquote dir="ltr" style="margin-right: 0px;"> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><b><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';"><font class="_mt">2.<font class="_mt" style="font: 7pt 'Times New Roman';">    </font></font></font></b> <b><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';">Recent Events</font></b></p> <blockquote dir="ltr" style="margin-right: 0px;"> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><fon t class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">RSM McGladrey, Inc. (RSM) and McGladrey & Pullen LLP (M&P), an independent registered public accounting firm, collaborate to provide accounting, tax and consulting services to clients under an alternative practice structure. <a name="OLE_LINK16">RSM and M&P also share in certain common overhead costs through an administrative services agreement. These services are provided by, and coordinated through, RSM, for which RSM receives a management fee.</a></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><a name="OLE_LINK72"></a><a name="OLE_LINK71"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';"><font class="_mt">     On July 21, 2009, M&P provided 210 days noti ce of its intent to terminate the administrative services agreement. The effect of the notice will be to terminate the alternative practice structure on February 16, 2010, unless revoked or modified prior to that time. As a protective measure, on September 15, 2009, RSM provided notice of its intent to terminate the administrative services agreement. Absent revocation or modification by RSM, the effect of RSM’s notice will be to terminate the alternative practice structure on April 13, 2010 even in the event M&P revokes or modifies the M&P notice.</font></font></font></a> <font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">Since July 23, 2009, <font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">RSM and M&P have been engaged in arbitration to resolve various disputes regarding their contra ctual relationship, including the scope and enforceability of restrictive covenants agreed to by M&P. On November 24, 2009, the arbitration panel issued a final and binding ruling regarding the enforceability of the covenants. The ruling is confidential. RSM and M&P <font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">are continuing negotiations to determine if there are mutually agreeable changes to the current arrangements that would allow the alternative practice structure with M&P to continue. <font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">There are no assurances as to the outcome of these negotiations.</font></font></font></font></font></font></font></font></font></font></font></font></p> </blockquote> </blockquote> </div> </div> </div> </div></div></div> </div>

255240000

138036000

232902000

129685000

<div> <div><div><blockquote dir="ltr" style="margin-right: 0px;"> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><b><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';"><font class="_mt">1.<font class="_mt" style="font: 7pt 'Times New Roman';">    </font></font></font></b> <b><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';">Summary of Significant Accounting Policies</font></b></p> </blockquote> <blockquote dir="ltr" style="margin-right: 0px;"> <blockquote dir="ltr" style="margin-right: 0px;"> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'C entury Schoolbook','serif';"><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';">Basis of Presentation</font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">The condensed consolidated balance sheet as of October 31, 2009, the condensed consolidated statements of operations and comprehensive income (loss) for the three and six months ended October 31, 2009 and 2008, and the condensed consolidated statements of cash flows for the six months ended October 31, 2009 and 2008 have been prepared by the Company, without audit. In the opinion of management, all adjustments, which include only normal recurring adjustments, necessary to present fairly the financial position, results of operations and cash flows at October 31, 2009 and for all periods presented have been made. <a name="OLE_LINK 65"></a><a name="OLE_LINK64"></a></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; text-indent: 13.5pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">“H&R Block,” “the Company,” “we,” “our” and “us” are used interchangeably to refer to H&R Block, Inc. or to H&R Block, Inc. and its subsidiaries, as appropriate to the context.</font></font></font></p> <p style="font-size: 9pt; margin: 0in 0in 0pt; text-indent: 13.5pt; font-family: 'Arial','sans-serif'; text-align: justify;"><a name="OLE_LINK14"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">Certain r eclassifications have been made to prior year amounts to conform to the current year presentation. In addition, we realigned our segments as discussed in note 12, and accordingly restated segment disclosures for prior periods. These changes had no effect on our results of operations or stockholders’ equity as previously reported.</font></font></font></a></p> <p class="MsoBodyText" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Times New Roman','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';"><font class="_mt">     Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles have been condensed or omitted. These condensed consolidated financial statements should be read in conjunction with the fina ncial <font class="_mt" style="letter-spacing: -0.1pt;">statements and notes thereto included in our April 30, 2009 Annual Report to Shareholders on Form 10-K. All amounts presented herein as of April 30, 2009 or for the year then ended, are derived from our <font class="_mt" style="letter-spacing: -0.1pt;">April 30, 2009 Annual Report to Shareholders on Form 10-K.</font></font></font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; text-indent: 13.5pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">We have evaluated subsequent events through December 9, 2009, the date of issuance of our condensed consolidated financial statements.</font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; line-heig ht: 6pt; font-family: 'Century Schoolbook','serif';"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 8.5pt; font-family: TimesNewRomanPS-ItalicMT-Identi;">  </font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif';"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';">Management Estimates</font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting periods. Significant estimates, assumptions and judgments are applied in the determination of our allowance for loan losses, potential losses from loan repurchase and indemnity obligations associated with our discontinued mortgage business, contingent losses associated with pending litigation, fair value of reporting units, reserves for uncertain tax positions and related matters. We revise our estimates when facts and circumstances dictate. However, future events and their effects cannot be determined with absolute certainty. As such, actual results could differ materially from those estimates.</font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; line-height: 6pt; font-family: 'Century Schoolbook','serif';"><font class="_mt" style="font-size: 8.5pt; font-family: TimesNewRomanPS-ItalicMT-Identi;">&a mp;nbsp; </font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif';"><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';">Seasonality of Business</font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">Our operating revenues are seasonal in nature with peak revenues occurring in the months of January through April. Therefore, results for interim periods are not indicative of results to be expected for the full year.</font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; line-height: 6pt; font-family: 'Century Schoolbook','serif';"><font class="_mt" style="font-size: 8.5pt; font-family: TimesNewRomanPS-ItalicMT-Identi;">  </font></p& gt; <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif';"><a name="OLE_LINK38"></a><a name="OLE_LINK30"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';">Concentrations of Risk</font></font></a></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">Our mortgage loans held for investment include concentrations of loans to borrowers in certain states, which may result in increased exposure to loss as a result of changes in real estate values and underlying economic or market conditions related to a particular geographical location. Approximately 52% of our mortgage loan portfolio consists of loans to borrowers located in the states of Florida, California and New York.</font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif';">  </p> </blockquote> </blockquote> </div></div> </div>

1405859000

1071097000

62578000

9212000

2094858000

2068987000

EX-101.SCH 7 hrb-20091031.xsd EX-101 SCHEMA DOCUMENT 104010 - Statement - CONDENSED CONSOLIDATED BALANCE SHEETS link:presentationLink link:calculationLink link:definitionLink 104020 - Statement - CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) link:presentationLink link:calculationLink link:definitionLink 124102 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS link:presentationLink link:calculationLink link:definitionLink 152201 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS link:presentationLink link:calculationLink link:definitionLink 199000 - Disclosure - Summary of Significant Accounting Policies link:presentationLink link:calculationLink link:definitionLink 199010 - Disclosure - Recent Events link:presentationLink link:calculationLink link:definitionLink 199020 - Disclosure - Earnings (Loss) Per Share and Stockholders? Equity link:presentationLink link:calculationLink link:definitionLink 199030 - Disclosure - Mortgage Loans Held for Investment and Related Assets link:presentationLink link:calculationLink link:definitionLink 199040 - Disclosure - Goodwill and Intangible Assets link:presentationLink link:calculationLink link:definitionLink 199050 - Disclosure - Income Taxes link:presentationLink link:calculationLink link:definitionLink 199060 - Disclosure - Interest Income and Expense link:presentationLink link:calculationLink link:definitionLink 199070 - Disclosure - Fair Value link:presentationLink link:calculationLink link:definitionLink 199080 - Disclosure - Regulatory Requirements link:presentationLink link:calculationLink link:definitionLink 199090 - Disclosure - Commitments and Contingencies link:presentationLink link:calculationLink link:definitionLink 199100 - Disclosure - Litigation and Related Contingencies link:presentationLink link:calculationLink link:definitionLink 199110 - Disclosure - Segment Information link:presentationLink link:calculationLink link:definitionLink 199120 - Disclosure - Accounting Pronouncements link:presentationLink link:calculationLink link:definitionLink 199130 - Disclosure - Condensed Consolidating Financial Statements link:presentationLink link:calculationLink link:definitionLink EX-101.CAL 8 hrb-20091031_cal.xml EX-101 CALCULATION LINKBASE DOCUMENT EX-101.LAB 9 hrb-20091031_lab.xml EX-101 LABELS LINKBASE DOCUMENT Statement of Financial Positiion [Abstract] Statement [Table] Statement [Line Items] Assets (AssetsAbstract) Assets Cash and cash equivalents Cash and cash equivalents at end of the period Cash and cash equivalents at beginning of the period Cash and Cash Equivalents, at Carrying Value, Total Cash and cash equivalents restricted Restricted Cash and Investments, Current, Total Receivables, less allowance for doubtful accounts of $131,438 and $128,541 Accounts Receivable, Net, Current, Total Prepaid expenses and other current assets. Prepaid expenses and other current assets Prepaid expenses and other current assets Total current assets Assets, Current, Total Mortgage loans held for investment, less allowance for loan losses of $95,993 and $84,073 Loans and Leases Receivable, Net Reported Amount, Total Property and equipment, at cost, less accumulated depreciation and amortization of $640,595 and $625,075 Property, Plant and Equipment, Net, Ending Balance Property, Plant and Equipment, Net, Beginning Balance Property, Plant and Equipment, Net, Total Intangible assets, net Intangible Assets, Net (Excluding Goodwill), Total Goodwill Goodwill, Ending Balance Goodwill, Beginning Balance Other Assets, Noncurrent Other assets Assets (Assets) Total assets Assets Liabilities and Stockholders' Equity [Abstract] Liabilities: Customer banking deposits Deposits, Total Accounts payable, accrued expenses and other current liabilities Accrued Liabilities, Current, Total Accrued salaries, wages and payroll taxes Employee-related Liabilities, Current, Total Accrued income taxes Current portion of long-term debt Debt, Current, Total Federal Home Loan Bank, Advances, Short-term Federal Home Loan Bank borrowings Total current liabilities Liabilities, Current, Total Long-term debt Long-term Debt and Capital Lease Obligations, Total Federal Home Loan Bank borrowings Long-term Federal Home Loan Bank Advances, Total Other Liabilities, Noncurrent Other noncurrent liabilities Liabilities Total liabilities Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest [Abstract] Stockholders equity: Common stock, no par, stated value $.01 per share, 800,000,000 shares authorized, shares issued of 444,176,510 Common Stock, Value, Issued, Ending Balance Common Stock, Value, Issued, Beginning Balance Common Stock, Value, Issued, Total Additional paid-in capital Additional Paid in Capital, Common Stock, Ending Balance Additional Paid in Capital, Common Stock, Beginning Balance Accumulated other comprehensive income (loss) Accumulated Other Comprehensive Income (Loss), Net of Tax, Ending Balance Accumulated Other Comprehensive Income (Loss), Net of Tax, Beginning Balance Accumulated Other Comprehensive Income (Loss), Net of Tax, Total Retained earnings Retained Earnings (Accumulated Deficit), Ending Balance Retained Earnings (Accumulated Deficit), Beginning Balance Retained Earnings (Accumulated Deficit), Total Treasury Stock, Value Less treasury shares, at cost Treasury Stock, Value, Ending Balance Treasury Stock, Value, Beginning Balance Less treasury shares, at cost Stockholders' Equity Attributable to Parent Stockholders' Equity Attributable to Parent, Ending Balance Stockholders' Equity Attributable to Parent, Beginning Balance Total stockholders equity Liabilities and Stockholders' Equity Total liabilities and stockholders equity Condensed Consolidated Balance Sheets (Parenthetical) Condensed Consolidated Balance Sheets (Parenthetical) Allowance for doubtful accounts Allowance for Doubtful Accounts Receivable, Current, Ending Balance Allowance for Doubtful Accounts Receivable, Current, Beginning Balance Allowance for loan losses Loans and Leases Receivable, Allowance, Ending Balance Loans and Leases Receivable, Allowance, Beginning Balance Loans and Leases Receivable, Allowance, Total Accumulated depreciation and amortization Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment, Ending Balance Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment, Beginning Balance Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment, Total Common stock, par value per share Common stock, shares authorized Common stock, shares issued Common Stock, Shares, Issued, Total Income Statement [Abstract] Net Income (Loss) Available to Common Stockholders, Basic [Abstract] Net Income (Loss) Attributable to Parent [Abstract] Net Income (Loss), Including Portion Attributable to Noncontrolling Interest [Abstract] Income (Loss) before Cumulative Effect of Change in Accounting Principle [Abstract] Income (Loss) before Extraordinary Items and Cumulative Effect of Change in Accounting Principle [Abstract] Income (Loss) from Continuing Operations, Including Portion Attributable to Noncontrolling Interest [Abstract] Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Cumulative Effects of Changes in Accounting Principles, Noncontrolling Interest [Abstract] Operating Income (Loss) [Abstract] Revenues: Service revenues Sales Revenue, Services, Net, Total Interest income Other Sales Revenue, Net Product and other revenues Revenues Total revenue Operating expenses: Cost of revenues Cost of Revenue, Total Selling, General and Administrative Expense Selling, general and administrative Costs and Expenses Total operating expenses Operating loss Operating loss Nonoperating Income (Expense) Other income (expense), net Loss from continuing operations before tax benefit Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Cumulative Effects of Changes in Accounting Principles, Noncontrolling Interest, Total Income Tax Expense (Benefit) Income tax benefit Net loss from continuing operations (IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest) Income (Loss) from Continuing Operations, Including Portion Attributable to Noncontrolling Interest, Total Net loss from continuing operations Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest Net loss from discontinued operations Net loss (NetIncomeLoss) Net loss Net loss Net Income (Loss) Available to Common Stockholders, Basic Net Income (Loss) Available to Common Stockholders, Basic, Total Basic and diluted loss per share: The amount of income (loss) from continuing operations per each share of common stock outstanding during the reporting period. Net loss from continuing operations (NetLossFromContinuingOperations) Net loss from continuing operations The amount of income (loss) from disposition of discontinued operations, net of related tax effect, per each share of common stock outstanding during the reporting period. Net loss from discontinued operations Net loss from discontinued operations The amount of net income or loss for the period per each share of common stock outstanding during the reporting period. Net loss (NetIncomeLossEPS) Net loss Net loss Basic and diluted shares Basic and diluted shares Basic and diluted shares Common Stock, Dividends, Per Share, Declared Dividends paid per share Comprehensive income (loss): Change in unrealized gain on available-for-sale securities, net Other Comprehensive Income, Available-for-sale Securities Adjustment, Net of Tax, Total Other Comprehensive Income, Foreign Currency Transaction and Translation Adjustment, Net of Tax Change in foreign currency translation adjustments Comprehensive Income, Net of Tax, Attributable to Parent Comprehensive loss Statement of Cash Flows [Abstract] Net Cash Provided by (Used in) Operating Activities Net cash used in operating activities Cash and Cash Equivalents, Period Increase (Decrease) [Abstract] Cash flows from investing activities: Principal repayments on mortgage loans held for investment, net Principal repayments on mortgage loans held for investment, net Payments for (Proceeds from) Loans Receivable, Total Purchases of property and equipment, net Purchases of property and equipment, net Payments to Acquire Property, Plant, and Equipment, Total Payments made for business acquisitions, net of cash acquired Payments made for business acquisitions, net of cash acquired Payments made for business acquisitions, net of cash acquired Net cash used in investing activities of discontinued operations Payments for (Proceeds from) Other Investing Activities Other, net Other, net Net Cash Provided by (Used in) Investing Activities Net cash provided by (used in) investing activities Cash flows from financing activities: Repayments of Federal Home Loan Bank borrowings Repayments of Federal Home Loan Bank borrowings Proceeds from Federal Home Loan Bank borrowings Repayments of other short-term borrowings Repayments of other short-term borrowings Proceeds from other short-term borrowings Customer banking deposits, net Increase (Decrease) in Deposits, Total Dividends paid Dividends paid Payments of Dividends, Total Acquisition of treasury shares Acquisition of treasury shares Proceeds from exercise of stock options Proceeds from issuance of common stock, net Net cash provided by financing activities of discontinued operations Proceeds from (Payments for) Other Financing Activities Other, net Net Cash Provided by (Used in) Financing Activities Net cash provided by financing activities Effects of exchange rates on cash Effect of Exchange Rate on Cash and Cash Equivalents, Total Net increase (decrease) in cash and cash equivalents Cash and Cash Equivalents, Period Increase (Decrease), Total Supplemental Cash Flow Information [Abstract] Income taxes paid Interest paid on borrowings Interest paid to customers based on their deposit balances. Interest paid on deposits Transfers of loans to foreclosed assets Summary of Significant Accounting Policies [Abstract] Summary of Significant Accounting Policies [Abstract] Summary of Significant Accounting Policies Recent Events [Abstract] Recent Events [Abstract] Recent Events Earnings (Loss) Per Share and Stockholders' Equity [Abstract] Earnings (Loss) Per Share and Stockholders' Equity [Abstract] This element may be used to capture the complete disclosure pertaining to an entity's earnings per share and includes activities related to stock-based compensation plans. Earnings (Loss) Per Share and Stockholders' Equity Mortgage Loans Held for Investment and Related Assets [Abstract] Mortgage Loans Held for Investment and Related Assets [Abstract] Mortgage Loans Held for Investment and Related Assets Goodwill and Intangible Assets [Abstract] Goodwill and Intangible Assets [Abstract] Goodwill and Intangible Assets Income Taxes [Abstract] Income Taxes [Abstract] Income Taxes Interest Income and Expense [Abstract] Interest Income and Expense [Abstract] Interest Income and Expense Fair Value [Abstract] Fair Value [Abstract] Fair Value Regulatory Requirements [Abstract] Regulatory Requirements [Abstract] Regulatory Requirements Commitments and Contingencies [Abstract] Commitments and Contingencies [Abstract] Commitments and Contingencies Litigation and Related Contingencies [Abstract] Litigation and Related Contingencies [Abstract] Litigation and Related Contingencies Segment Information [Abstract] Segment Information [Abstract] Segment Information Accounting Pronouncements [Abstract] Accounting Pronouncements [Abstract] Accounting Pronouncements Condensed Consolidating Financial Statements [Abstract] Condensed Consolidating Financial Statements [Abstract] Condensed Consolidating Financial Statements Document Information [Text Block] Document Information [Table] Document Information [Line Items] Document Type Amendment Flag Document Period End Date Entity [Text Block] Entities [Table] Entity Information [Line Items] Entity Registrant Name Entity Central Index Key Current Fiscal Year End Date Entity Filer Category Entity Listings [Table] Entity Common Stock, Shares Outstanding EX-101.PRE 10 hrb-20091031_pre.xml EX-101 PRESENTATION LINKBASE DOCUMENT GRAPHIC 11 c54990c5499000.gif GRAPHIC begin 644 c54990c5499000.gif M1TE&.#EALP`O`,02`,#`P$!`0,7FCX"`@!`0$-#0T/#P\.#@X"`@(&!@8*"@ MH'!P<#`P,+"PL)"0D%!04````++>:?___P`````````````````````````` M`````````````````````````"'Y!`$``!(`+`````"S`"\```7_H"".9&F> M:"I*;.N^<"S/=&W?>&Y'?.__P*!PR-,9C\BD4DEL.I^1I71*K>Z@V&S4RNUZ MC=JP\TLNFUGBM/#,;D_5<)][3L_%[_6\'G:/[_]Z?7"`A'.":H6)9X=IBHY? MC&*/DU:189284I9:F9U(FUF>HG:@4%P&```%HP6IJS6M``=)I:8S$+@`+[@0 MNBT+O!`(#2\`P<$,":\QQ[P(#\L%`=,U!@D$P00)!C`&"]C.Q"T!N`,N#<$` MM4\TO+XM[K_-!+,MQLV\!,N[^+CZ+/<@T"@`;MZ^`@CZ)1A7K@5!7@HDK!MS M*Q>_7BW`F4O0T!ZO:=,*!I#!BP'(A+@8_P#D-<,`2F$+%C#(QTV"@9DI!W#D M)8XQ.B"[A#D$)PD*KSTJ#-&J_\Z\*NXJIS@_I\,%I@C`,\811P M9R`V#9\R+5_&'$1SO]0'<.+R6NSCR:Z`^R&HU[/>6 M^]N7@H(-]P7$%P#Z1?*OFD,E?'&`^AC6LYG7#D2S29#6=;%-*1PA!`:SC!<, M`N^@=M\T^03(WO]ZSZ$F'2_4R1`?,+BPEAU]1KB@.!8OW(!#7`MDJ916A2RP^"$:/A:AX46ZX.98,.D1YA(O^]"5 MFDV&N>A:#";N%9"%)D8#CH5J88G<6SYJ%J1%B4FGP$MW$=-<0(==E,``D#[P MDF0!06HII/J)Y(`")D+P2HAA#?#-4GVRL*9%88JYI)N9_N;/`>I1N!EJ_3#` MC8#'`)77;WL)UP<,,0\Y%JQ!1?&&;%%3^,,<0:;\QPQQZ+ >`G+(G8Q,,B8FGSQ)RBH[PG++B;P,,R$RS_Q'"``[ ` end GRAPHIC 12 c54990c5499004.gif GRAPHIC begin 644 c54990c5499004.gif M1TE&.#EAG0`<`,02`$!`0("`@/#P\!`0$-GOM*"@H-#0T%!04.#@X"`@(#`P M,)"0D+"PL'!P<&!@8,#`P++>:0```/___P`````````````````````````` M`````````````````````````"'Y!`$``!(`+`````"=`!P```7_("2.9&F> MA*2N;.N^<"S/=&W?\*GO9(K_P*!PB.,94<2D!S\'L.(@+J57K,>#@#@4'"UU?C`PA"[YP,%`BQW-`@+!W(``0@P`@6( M<@N"*X0L#'@+9D9A#Q&>+9V?*P6>I1$.H*:J$0"3J:N>`W4JH1$S"[`1#2X/ M`ZNR*[4L!J8/FCR3,*LH2N!$!;Z4/^0\%"O++^@^\>;*WS=^U6($D,.CG:9:`!`@%"*`7 M(<$[%>=*S5JGHQV\B\T&"F`X"^0*!O@._WZ4T,#3`9,N#L22IF*D)XL22'FB M.:\4(V$"T)7DB.2>NX+N6MZ,Y0KI2I395+8`X&D!S!:E=K6`&H&/S`@O6P1X M,,V3S88LB)KPF$@.PX\/327@Z11@`8@57]3"TP#O@$G<7!#S1-:%1@EX"<:H M]3;L"K4E/%);(8"J*6U&J8U3"6NS4QBUFJXH9>^PC%JJ"JN`W&/99`EG30&0 M<&#LNU4*5+N&-2OP,M'Q!DHH9?6T*F<*TK*.LJRY!($#'B@%>_.=&K^>50)< MR/2SWI2&JTIPIABTJ0(4%2]GGMEY8A5?JX&,2]C\400I?6,5OC6E9<923?%%4)QO(6KEW#8/Q,>'?IDE4!@"EM53DS,Z>EA*B;[%9]6),X(4 M8@(`H#,DA2H8R!DL1&)#D`/8)#<*-M+XAE\L"""98EGP8+G*` GRAPHIC 13 c54990c5499005.gif GRAPHIC begin 644 c54990c5499005.gif M1TE&.#EABP`=`,02`("`@$!`0/#P\.SWVM#0T!`0$#`P,"`@(&!@8*"@H.#@ MX)"0D+"PL'!P<%!04,#`P````++>:?___P`````````````````````````` M`````````````````````````"'Y!`$``!(`+`````"+`!T```7_8"2.9&F> MT2"M;.N^<"S/=&W?+:KOHHK_P*!PR.(933ZB#PS&O,BL]A,L^,;E?5.S9-\*B[;W6[C)!WPE$J`!`0#RT!@RT)!8,0!00M M#XR2$`&/,).,E2R'$#,`BXP%``(N#`>2!PPL@H0L!*`&?X`2K(6;B"L*F8L' MD)BAI"^_@P7!G#((PP;!$@W#"2NU*Z^#R[(G@8.V*\0T-)F")<$`H,.*#`P MB-FW<*L&870Q*$"+>^"X.72QSE=%"0)#_]XJ4*B6`(KN@B4LD:W5K4XW&?5C M<;&%,Y4<*;$0D-)2O180(?1R`;,0(V82%)1CQ0#F,BLSH[`:]E'21G^4``!P M`!-"N1;#(""X">.;@Q>L`.ARYXD8OAQ9M:;%*2&9I`1T>`XK,$_8,`3&1@H& MFA'<-X\RMDK:EE>O6K%B3^%D=>!G@9^JOAT(`$N!C(B8&VA>2T\QV+`%S8B M8)S?BLHIM//N1FS%R[O#529EC%9H>YQ'6Y1<#($4)W;F-:NBNF(<0_"[-803 M3-`($-P!C_04#;@CIAGV3AT,I+04)WGD8=I6`!!`P#X0[,3`/W5PLI0TSO4" MH'@"]K<7!`HHN`),D`4U#'Z<8()169-8#)]YAZ!2%'JJH$HDNZJ@?> GRAPHIC 14 c54990c5499001.gif GRAPHIC begin 644 c54990c5499001.gif M1TE&.#EAM`!)`.8``,'!P;2TM'!P<(R,C*>GI["PL*ZNKGIZ>JJJJKR\O)"0 MD+JZNGY^?H2$A'9V=H&!@:*BHDQ,3)>7EW-S<\[.SH*"@GAX>&YN;FAH:*"@ MH(J*BIF9F9N;FVIJ:I.3DW1T=)R7DE)25)24D-#0_O[^_KZ^OGY^?CX^/?W]_;V M]O'Q\?/S\^_O[_7U]8Z.CO3T].[N[GQ\?)24E)Z>GO#P\,S,S.;FYNOKZ^'A MX:FIJ8>'A^7EY>?GY[>WM^KJZMW=W=/3T^GIZ=+2TKBXN-G9V=[>WI65E=C8 MV(F)BCHZ.3DY'U]?>/C MX^SL[*RLK*2DI.#@X-S1(E\_Z:D M2#/C([1[-Q)L08(#7%`_-CP,Z$B64ZIJ?+0\4&.#RAF3?Z)*I=&'B0,0-JH1 M,BFYDQ\9!"H@T7*C8ZHK&)QT+GPIT@P_:B'8J&+!1Z3"GVO\P,`DZ*!M5VO- M("+@AP'.$G5\(.".=2=K,^9<6#!#AIL`8XWVJ0$'!1IK.B.#7[W)#Q4!5/J^ M/DR#!X.^#YT?&QXBP0P^34J4<4B^'IT24)@37F0Y^&.81%`]T8(`59CC%3P* M',`$./)AXA$?-*SQ@7T.`4$`A<[<]@HW-$%2#0TY8.!!)!W)8,T.#PQ10W^' M#&.-B]44P,("-VS3!SX@.-"@6Q56`AA253Q00/\_?&!Q@1C=Y(*4@W\@92-2 M.Q1PP1SW_--5&BHT4=,Q#O9!F0TA.""'@#+(T(0;8^A`HHM%&ID0$3\@,(,O M?'R!00[=V+B##W.TP<42B`:P0`)W%/#"!D.LH<4:4RA1!`X^"'$&0W1FT(`?#R&H`,,( M/XSQ0`,5'"#`"R$($`()'6!0W!A9*##`"@K8A8D,,YB110`)+##!`QV`\`M* M%\"11$?FT&H)@B020I@F.-ZSS3\912)$!WKX(XD?.3!0A;;&](%%!VYX@0,M M)DK2`P\KV/8OB_[<8`7_!F*D0C`B2-6`1P98^`-/!1%T@<,4>``!@18UV(48 MD8A\!E65=B%(2R;61'&%QN&Q=U8".9T#A@,^;'P+4F+@@"^"")@0A\MMU;!% M"@EL`IT:(.#@$@X.H,`!!$@<(84-E.';%8U_N.@BB4L?ILDP#0C08R[X.M3% M`'`\I?$??5#AP8Q1_MB<(*GX(]<`K]UTF`Q)3!!$#U:WF0,2#*A10!T21#`" M"VOXF1L4C$!0<(@?8AJ=2`!@!+Y&&"!#K\<,3GR``;E":C<)@ASR`)Q?^ M2(`%&C``=_@+*7YH'&^.@1<"K&!)=9D!#:+P@"*4C?]]-8C"!'IS@SDDH``( MT,&/WI`%")"D+GU(@`004(`@Z`HH,S!"`1+PBC;5A1ADE`(&2C`$_E2#%G*P M0@8XP(`IV"$#-SN0BZJ``C)PRP]!*,#LAH$#?:S!1T]0P`J&`,EA["`/#EB# M`$00$@;&Q0HK($!$@/)F'GD!@90P0#`P(0:>.$`<[`!']]A`S(*`$7:$"+>[3Q!T3_$`,)FJ`$`CS%3'28`!P$((4Y1F8'OH/>;4(2 M!&EUP`$KL$``\@"`.[!A"4%PPP$PP`(@L$$*8=A!4G]PA@H$P`9^<`(&;D"! M`;0A%4](#5*$8(8&`,`'&5``K;!``!1\`2HQ'``00D"!$P;DBE^`@05A\%4UX@"$&KAH3VMHP`%2$(:$\,$'&C"!-OK0`R8D M5@`*($(?"*``'%`@`D&X00T*X``T(*`!:24<56EKB.T8@0%*4"P(SF`M*PS` M#A(8@A&2,(!&$J(&EA22-6Y`A2/8`1,$`("+,L`! M+>B"_R#`P8``"/I.A">Q#"-6A0PNLP(`O<`4+*RAM$U90@C<,8`-E MN($#ZG";FRBP$M60010VX(8C^+8M%SH!@.+C!RVD"575^&`4!E"&:O2!#1AX M@@XD@(0V:!(T!R@#`00PA`"T0`A>F0$>'!`&`LO`!F'@;FIG8(,KH$`"/E@B M#=+0`1IKYC=[@QX?ML`;UT"""Q*@C!`@\(`J)$$%:."#$`HP@2.4``Q(88(" M4%"")Y"-!F:`*5M1L`(]E(8(*C@!>2U4'1]@X`<+ MH>"5'0"A`Q8@`O!F<(`@Q*$"42@:584@``DP@`=&H($$?K`>/D#!`5V0`8:Y MP($Q#&`/N9I!?GC@`U^E8@9WZ,`&YC#/S^B@#/+J2!\>P(&@#(,/"PC"I`?@ M`2(DQ@5*2,,`!!``*42`"%BXL16:5H>&*,$%7JA!$@#0``N@``!/"0`&9J3P M``A&``BHP`5OP!+YU#QF``@*X`AU`0Q:P/<\S"#/P,$?@ M!QER&2<@!#D@!$Z`=G2@*Z\0!"A@!&420VN@/N#1!T2@!DK0`Y]!"#2``S17 M`QSP`ZI7_P,;``3CQ4(.00@S<`(2$$UY]TM@1"*SHT!^P`8EH`3`00$*4`=0L`=KT`0]X&]O8P8* ML`,)(0-R(`(/<`$"(``.\`:^8"!S&``0T#(/AWRYT!7;T6ZJ8PYUD0-BA11+ MP!<\$T;RPBV)@WXU,2:?I"VO@`,"``$((08-\`,/$`0F<`)AE#MP\2.@L((2 MP78X,B96PB(?]3+/0R).@`0F^`K0D0-$D%LV(@DUD1$KQ3=6XA7`*"+_X!!= M(04C,`].<`!I'``."`&!T`'R!,0?>`##6`%PS<>!L``_<`Z%>(:"9`%JF>. M9,$'/``$3"`!9P`>-J%E++`N]`05%G!4$Z@=?&`$(2!=`E(A,Q`"`5!W+C1/ M`%$$$[`!]/`C?U`7.K`";Y!`Y_@;,\``"4`W[,@:/K`"$S``B,5'`*&*-G`$ M&(`Z5[8=!H`"3V"0\C$^>,`#>A,9K%$[X"`%,,`#1,`V`?%%2>!A(.4*[6$" MKP*0N/%O1O``2;!ZK*&,?``'Y(B64C$,,J``$Z`$-\D-H=!@]G*.8"0##1`% M>((47P`48@6X6!BC6``#PP!"Y`!DII#WV@!R@`!;$2 MDY/P5`00!"1)%AG1!P5@!5V`!Q?`)S;A!^^7!;22$;I9"8,Y"0]2`$`@1^@9$2)(`U`P`1;7!^/H`^(9$*ZVF?TI'_?`!TK0`"5!A"PA MBWW@!%DP.JE0`!7@F!"Q`6@60`=FX@XT4`%?T([Q,J.%D`MV```(49A\E`LTL`$! M8""04`0"T'A$JIM^4`43("?`22%^4`-F``0W("]:(`!%4*4Q^1FD5X]OL3A# M@`0YH(D!4)\+:J;=X`<4<`!RB!M>H7'W8U9]X`$H.:=T6@PF@@-9\%@EH#TF<$7F1E?A``%2!0 M8DFO$1$).(`$:]"1QX`(-+"55):;)UL,G[$#;U`!7,@: M/^('"'`%>?<'-2`%$[`$I>&R-QLS;:(!9O!WZ8H.YC`$/%DE&J,#&W`!2!J, M2WL7?J`$&#`$`9D*.1``;@`'<%``1W!$":`$>Q*U7;L*]Q`$/_`$8^LB-]`$ MAX('6[`&@!:+2ANWAE`$);`%`YN5W/!;+,(M$3TX'C"$A3(5 =N(Y+(D5``E!0F8[[N930!V1@!7)TN*#K"8$``#L_ ` end GRAPHIC 15 c54990c5499002.gif GRAPHIC begin 644 c54990c5499002.gif M1TE&.#EAO``O`.8``.3DY#4U-=_?WS`P,"4E)6EI:3DY.<3$Q%Y>7N+BXLS, MS!D9&2TM+1T=';"PL)B8F,G)R;BXN(J*BF5E9104%-K:VL?'Q]+2TH2$A"$A M(;:VMA`0$(R,C**BHJRLK*"@H(*"@L'!P::FIL+"P@P,#)24E)Z>GGAX>)"0 MD+R\O,C(R*JJJFQL;+JZN@0$!%I:6JBHJ'1T=,[.SIN;FXB(B%965GIZ>F]O M;U!04("`@$9&1G9V=K.SLV%A8:ZNKI:6EIR;FYNGIZ=34U-W=W=75U>SL[.OKZ^WM[>?G MY]#0T+^_O^CHZ-?7U^'AX=G9V;Z^ONKJZM;6UN#@X````/___R'Y!``````` M+`````"\`"\```?_@'^"@X2%AH=_6F("'C#`$8'T=- M*5J]T=+3E%\'1#$G*&_%K5\6-0P/=Q(-/6_4Z>K27&\(121%"TD"T*Q>"D$$ M(&L:2PL=R*S;!09-G&X#=7WQD"$`@BH-%DCXPHJ+FQ,9:EP(\8("#@`),VT9 MX\5>H7824*CA93*=F!0]6HQYDZ.!#@&KM.`Y(>6%#`U1*"QQP"4DICI&[H`Q MM.4.BP8U]K3B(N?``R8:EJ;3`@;.TBUX;DB)L*I+AP`Z'-"IT:#)!SE&_R^Q MZ1BBBR$SY3:P.+4*31T05:00P-$G;AH33AX@W/0EA(XC(@X\?>'@3-Q*6]!@ MV$"`CM9!7N@,\"-Q%9@**'10R(!C208/<;W4D6)D#"HN;1!(>5+G1@,L>E9> MIH3FPX(%1-`L/O/`A8L`9%.=B3#!R6`)%AY(41)7RX4E2`IS\G)G0@,0*Z`L M0""CZ'!*/)Q0H#%G,1@+3?QLN"&<$Q<[(!#@!`(=S)%+!`%8T5T"->#@1B=S M<)!!%"9`T0`""GCQ'B5K($#"!&PL]L<83Y#@PA$I%,,%&6ED4L$)-IE0`46" M_$"``YM-B*%F0X,,$/ M-*:B!D9%()"E(6*TT(`+4;"Y!1\W#&#$EY7,80,!T(5ADA9?'!$`3G$!,`6/ MF;3S@A\N+.#"$'38=><8B"T@PF>==/'``G[VI"EQ`2%=W!$"7(APT1(A M?!!Q*`L"I2+&"J/X`<((1T@>#!0Q1`T@],G8 M"DLL08`+)NM$(>&6SA`J05@1*##!@%T,*@@81P00P#:#I!'(16\0$(``7"VAB%=7``$ MZ9)T\<$23DRP0``R""L(X#86L<0=@J!10@,;Q!!')6(\0(`2`"RFA1TY;-"# M_]T#:2%`33D\7QA5@;XEF%F0``=7$!$B%!##!;``G(-H@LH(($!(L""`'Y` M57^PQA+^YX<;(&$#`OQ#'#X0+VX5X0&7.H,(1A@`.G!!`'6XW@\[P``GE"`& MY@#`N>8``A(0(`H$$$$B[O".(8H!#6?`H2"\P($%O(`-YRK##AF0HKAP`0)0 MN-&2_@``/0!@D8)(@PT6<(,;$D(+:T`"!7IP@@TL@/\#;!B$&CKPP(L-X0)] MA`)(^"`*;FUK/E+14@6(D`%Y2,`,K"2`EP2!AR<,X!8P$)((U"?%'&0@`R!P MPA#0(084<*8#9Y`,!OIC"#Q`X19(%$09.$"!#7"`?.O8PAN"X`0B^%`0*^B) M`K+YAQ7H[`T2'-$#2-"`LE'@!&LH!AI,,``IQ."7)?@"'S@0@3F(8``;<`&W M7"`%#QSD#R,900W$0+6F@:0S!4$`BU$``2@` M!1'0*`P*"("KQ-"2+J1@"!C_NQH!-%`,,LQ@"0RP`8R@8`$M="$!$>B!$UQ` MO(4^+P]M\,$#@L"`#="S"%6P0`%H,0`2X,`$&&A``S!0@1WZH0$'6!(>>K`! M'6A``:-)01P>L(0-U.`.%WC'!B9`310.H`#0$\0W-)F!#N13$'3`0``(P`-J M?#&P.@@!)`7Q`0+HIP="4(,,9`:$!?[!#*+;%CT1!9-WPA!E"\`Q[VNJT-L.8$#L!#'98@%`*`<@L` M@,(K.6"RI4K``0%HP`?@@!@7]&`$:=##*&(@!86Z``H0&-@0AD``"0```U+` M@&T(<8$!O,`S#AC"X'(`@#!P@0T.P($+4(-!"'&5"@`4;0@8D"P(,Q<&62SM$/%I0;"2-LH`-,HE`4^!L&$$?^Z@!+800T'N,*V M7-``)Q;A!4$<1!N`#-K30$%SH`P>G7<8&D.#A)"#V`'H` M`P!\`1\(Z/8&I'""$90A$M'ZYQ)LX($*)$T0"O#`G,TZAC1XP0L@OP`.,*8# M"$2""P=`@0,D`#MY3.`-73!<`%*-J`)<$QYPTD`(RCNX)O"@#`>(0CQ,I$LV MD.'J<+B#[8KPOP5`H0`%"$`&&I"!%XC`#6,8`0&X/KAN;AP'$DA!'\9`AC[L M8`@ZAH``T&"&J[/(#@D`(PVF0 MI`5>0`R2``8A4`-7LRU.T`/HI0A(V`EFD`((,``$8``VH``0\`%($`!2H"U" ML68[T`)P8"F=T`90$$..%A=;4`$2:`H;,B(7<``'H``APA)R``!I8!);<`9P M,(AYT`5;H$>84`:F0VJ'5CEY@``)M#N!^(FNP`4I$`4!P`09!(H"@`$40`(G MD(F@^(J:P`98L``^!8I:$`8@,($#P"FPV(N;X`4ST``%X`9[&!*W"`$=1`.4 MZ(O,:`A:<`=(<`[%&!);X`;XY0(&P&'-N(W!(P%(<`"N:!378G`$@U8:W'B. MB"`\,V`9GX@G#D!V`Y`%%8".]$@H=OB)7B`#1T`!2-``-G!P]1B0G\@&ZH(# M4"%#`IF0H&@!0\``KI%3"AF1&U("&U`$!(`!Q"21&ID0-K`!@S5G&QF2"4%* 1 GRAPHIC 16 c54990c5499003.gif GRAPHIC begin 644 c54990c5499003.gif M1TE&.#EA>@`\`.8``.CHZ+R\O,?'QS8V-A,3$[2TM-K:VL#`P#T]/;:VMJJJ MJM?7U^#@X*:FIKZ^OIJ:FBDI*;JZNBTM+:ZNKJ*BHDY.3B$A(8&!@8J*BLK* MRL/#PY>7EW1T=)R$1$1*"@H&9F9FMK:TE)26)B8F!@8'Q\?%965GIZ>EY>7E145'9V=DA( M2#DY.6QL;)65E1@8&#`P,(6%A4!`0#L[.Z2DI%A86$9&1H:&AI24E#,S,T)" M0G!P<&1D9/[^_OW]_?S\_/O[^_KZ^N[N[OGY^>SL[/CX^/#P\/3T]/7U]>/C MX^?GY^+BXN;FYO+R\NKJZL3$Q-/3T\[.SNWM[?'Q\=_?W^_O[^3DY/;V]MC8 MV,G)R<7%Q=S%!FK!:P""!(P9$UA&3M$<,A!(<27UX\F.R(BQI<%8P, MR-3`(`!,>";31V1];8+`$!2/,P(8)<6#QQ0,+ M!("9(`884<`@>H3@A`+Y&<(=#H(PT,0+A&@A!1-;B+"$'4"F9(4`$0 M%53PQF`OT$#1'VI4\$<05[0Q"`,C-#"H%Q5@T`\)$#PEB!97$*#`%CX0`<`5 M*%"1@P\`_$"`K(\<`,,(0Z"@%"AQ1,%'/W;L8$$3,WSP1AI?A'L&$2D4P`8$ M&`SA0A,1@$``!W;T(,$$9'"00@]I9$$!$']\,$`-J)QA@PU+''#8`53$06`% M2(")Q0,RO(`''3(LP(;_#T=0(,,!`BBA1`*0F,$!"S"*`L01+A'H!P4X0-&# M$Q:D(/,Q#F`1`005X$!!$VQ]=`PXEQ,!!#2/<(```A'1QP1$E-%`!`3"HD,,&1`["A1B==2%" M_P%3Z1%$"*X:$M'D0_Q`2`(0J$&@?&X$L"('32A`@!(6\`'F(W,P0@R0,XD/ M!"$&.'"!`\C0/4-@P0PX<$(0`H"#O4!@#K"X`P0",A9">($//6!#!R#0NS]T MH0)"",E!DK"'(73``$VXP`8L$`,)@"`26#A`"NQ"B2QP05*2R,(>L.*%!"R! M!AR85BBPP`$EL,`%AB`;%820@A&0AP(#(,$?L*"")6@@#SGX@@(@L(`U%(`# M5!`&)+0`@A083"V-^$(#/%`C4(2A`#/8DB'`4(<2*&$)(#@#`\!`!H8)(@PF M0(`?>*""+@0!!F'(0`>H)X=(>,%`JH-C(;(`1$N@J?]#?Y##!6BP!!Q<``!: M&*,6_Y"&$)S@`3Z(0QXLH(`P-``#%G"`)-!P@@I@1Y/`-`0=\L$30>C!""&H MY!_PT`,?V(`"7."`$]H@``R4((R2&(.3)A3,;L(A!S0XTB`6(($'W.4,$DC! M"<#0!2I<8`\=:)H0E/B(#`P@!`3L)C"!H#OY"0(+W8@`-NI&@&]X8`#T"L$( M)."!220@!1W09S<#H`0:L$"-?_"""Q#0`#VX:00TJ(`7P'"!`02@!GQ`013J M\``^X.`!C(@B+DLH4;64X7H26`$AQ.""'@@A#VA800H(4(`LF.$*")@`#!)S MA`U$X`YFF(HAOL"$--14DV__H@$1;/"_+=HA!P1X00E0D`,;>'0,43B"#4S` M"@Q>]:V%P$+'0F##SF`!#0>HP`G64`8-@,D,+*"!4Z`0@Y3!];!>(-=C*_J$`-$"!#Y*X*V4^X@Y$L*H6+H"`7UKVJFE``"`K4(,O M8&$!$P!E%DQ0@T&D(0<\J.-I@_DP7[&A!S]0P]X@@88@S.T/(I#!-W9;TSU8 M``9E<(/U3M`'2#`@"J/QW@6H4#7F2M0$1-T5%T#YAQ94@)N">(,3F.!=B2Y` M$0UL1`9Z(%5!9*%NIFTO5FLP@/Q"X@,GH*<@Y&"#$C!'OW`T0P540(D\T+<1 M>5!"^1T0K-\UL`"]WBO!$.I+88X0@7 M2C)<8Q!;1X`!"$.0,EPI$(,V.0)1T--R3>,E%R:EH,QBUN<62@`$4`Z@`6FN M:0)$]8@38*"K<=8D`%SXB!B8@,AYUF0"FK`'1[S@SX'N)AA8P$-#M"6^B4[) M`A#P@4-(X`:1[F:!3F"`0OC!`HS-M"8S%`+\",(++P@"I$5=D3`4H01`"!&K,ZF'(HP'HL<(0#_/C6*=$"`]Z0ST@'`@`[ ` end XML 17 R19.xml IDEA: Document Information 1.0.0.3 false Document Information false 1 $ false false Unit_1 Standard http://www.xbrl.org/2003/instance shares xbrli 0 Unit_2 Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 Unit_6 Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 4 Document Information [Line Items] 2 dei_DocumentInformationLineItems dei false na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false No definition available. false 5 Document Type 3 dei_DocumentType dei false na duration na No definition available. false false false false false false false false false 1 false false 0 0 10-Q 10-Q false false No definition available. No authoritative reference available. false 6 Amendment Flag 3 dei_AmendmentFlag dei false na duration na No definition available. false false false false false false false false false 1 false false 0 0 false false false false No definition available. No authoritative reference available. false 7 Document Period End Date 3 dei_DocumentPeriodEndDate dei false na duration date No definition available. false false false false false false false false false 1 false false 0 0 2009-10-31 2009-10-31 false false No definition available. No authoritative reference available. false false 1 4 false UnKnown UnKnown UnKnown false true XML 18 R11.xml IDEA: Interest Income and Expense 1.0.0.3 false Interest Income and Expense false 1 $ false false Unit_1 Standard http://www.xbrl.org/2003/instance shares xbrli 0 Unit_2 Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 Unit_6 Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 2 Interest Income and Expense [Abstract] 0 hrb_InterestIncomeAndExpenseAbstract hrb false na duration string Interest Income and Expense [Abstract] false false false false false true false false false 1 false false 0 0 false false Interest Income and Expense [Abstract] false 3 Interest Income and Expense 1 us-gaap_OtherIncomeAndOtherExpenseDisclosureTextBlock us-gaap true na duration string No definition available. false false false false false false false false false 1 false false 0 0 <div> <div><div><div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div style="margin-left: 6%;"> <table style="font-size: 10pt; background: #ffffff; color: #000000; font-family: Arial, Helvetica;" cellspacing="0" cellpadding="0" border="0"> <tr valign="top"> <td><b><font class="_mt" style="font-family: Arial, Helvetica;">7. </font></b></td> <td><b><font class="_mt" style="font-family: Arial, Helvetica;">Interest Income and Expense</font></b></td> </tr> </table> <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">  </div> <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">The following table shows the components of interest income and expense of our continuing operations:</div> <div style="margin-top: 6pt; font-size: 1pt;">  </div> <div style="margin-left: 4%; margin-right: 0%;"> <table style="font-size: 9pt; background: #ffffff; color: #000000; font-family: 'Times New Roman', Times;" cellspacing="0" cellpadding="0" align="center" border="0"> <tr style="font-size: 1pt;" valign="bottom"> <td width="61%">  </td>  <td width="2%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="5%">  </td>  <td align="left" width="1%">  </td>  <td width="3%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="5%">  </td>  <td align="left" width="1%">  </td>  <td width="3%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="5%">  </td>  <td align="left" width="1%">  </td>  <td width="3%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="5%">  </td>  <td align="left" width="1%">  </td> </tr>  <tr style="font-size: 9pt;" align="center"> <td valign="bottom" align="right">  </td> <td>  </td> <td valign="bottom" align="right" colspan="14"><font class="_mt" style="font-family: Arial, Helvetica;">(in 000s)</font></td> <td>  </td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="16">  </td> <td>  </td> </tr> &l t;tr style="font-size: 9pt;" align="center"> <td valign="bottom" align="right">  </td> <td>  </td> <td align="center" colspan="6"><font class="_mt" style="font-family: Arial, Helvetica;">Three Months Ended October 31,</font></td> <td>  </td> <td>  </td> <td align="center" colspan="6"><font class="_mt" style="font-family: Arial, Helvetica;">Six Months Ended October 31,</font></td> <td>  </td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="16">  </td> <td>  </td> </tr> <tr style="font-size: 8pt;" align="center"> <td valign="bottom" align="right">  </td> <td>  </td > <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">2009</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">2008</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">2009</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">2008</font></td> <td>  </td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-siz e: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="16">  </td> <td>  </td> </tr> <tr style="font-size: 1pt; line-height: 3pt;"> <td>  </td> </tr>  <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Interest income:</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" a lign="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr&g t; <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Mortgage loans</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">8,072</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">12,098</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">15,968</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">25,363</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Other</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">4,041</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">4,949</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">8,432</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">9,531</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>&nbsp ; </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">12,113</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">17,047</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> ;  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">24,400</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">34,894</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Interest expense:</div> < ;/td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <t d style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Borrowings</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">18,514</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td > <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">21,054</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">37,471</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">39,226</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> ; </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Deposits</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">2,284</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">3,884</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">4,333</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">7,927</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">FHLB advances</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td sty le="font-family: Arial, Helvetica;" valign="bottom" align="right">508</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,327</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,017</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="le ft">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">2,655</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">&nbsp ; </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">21,306</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">26,265</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">42,821</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">49,808</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">   </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom " colspan="17">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="border-top: #000000 1px solid;" colspan="17">  </td> </tr> </table> </div> <div style="font-size: 10pt; background: #ffffff; margin-left: 0%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left"></div> <div style="margin-top: 12pt; font-size: 1pt;">  </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div></div></div> </div> 7.  Interest Income and Expense    The following table shows the components of interest income and expense of our continuing operations: false false No definition available. No authoritative reference available. false false 1 2 false UnKnown UnKnown UnKnown false true XML 19 R10.xml IDEA: Income Taxes 1.0.0.3 false Income Taxes false 1 $ false false Unit_1 Standard http://www.xbrl.org/2003/instance shares xbrli 0 Unit_2 Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 Unit_6 Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 2 Income Taxes [Abstract] 0 hrb_IncomeTaxesAbstract hrb false na duration string Income Taxes [Abstract] false false false false false true false false false 1 false false 0 0 false false Income Taxes [Abstract] false 3 Income Taxes 1 us-gaap_IncomeTaxDisclosureTextBlock us-gaap true na duration string No definition available. false false false false false false false false false 1 false false 0 0 <div> <div><div><div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <blockquote dir="ltr" style="margin-right: 0px;"> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><b><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';"><font class="_mt">6.<font class="_mt" style="font: 7pt 'Times New Roman';">    </font></font></font></b> <b><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';">Income Taxes</font></b></p> <blockquote dir="ltr" style="margin-right: 0px;"> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; te xt-align: justify;"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif'; letter-spacing: -0.1pt;">We file a consolidated federal income tax return in the United States and file tax returns in various state and foreign jurisdictions. Consolidated tax returns for the years 1999 through 2007 are currently under examination by the Internal Revenue Service. Tax years prior to 1999 are closed by statute. Historically, tax returns in various foreign and state jurisdictions are examined and settled upon completion of the exam.</font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; text-indent: 13.5pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">During the six months ended October 31, 2009, we accrued an additional $0.8 million for interest and penalties related to our uncertain tax positions. We had unrecognized tax benefits of $121.9 million and $124.6 million at October 31, 2009 and April 30, 2009, respectively. The unrecognized tax benefits decreased $2.7 million in the current year, due primarily to positions related to prior years. Except as noted below, we have classified the liability for unrecognized tax benefits, including corresponding accrued interest, as long-term at October 31, 2009, which is included in other noncurrent liabilities on the condensed consolidated balance sheets.</font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; text-indent: 13.5pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">Based upon the expiration of statutes of limitations, payments of tax and other factors in several jurisdictions, we believe it is reasonably possible that the total amount of reserves for previously unrecognized tax benefits may decrease by approximately $16 million within twelve months o f October 31, 2009. This portion of our liability for unrecognized tax benefits has been classified as current and is included in accounts payable, accrued expenses and other current liabilities on the condensed consolidated balance sheets.</font></p> </blockquote> </blockquote> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div></div></div> </div> 6.     Income Taxes We file a consolidated federal income tax return in the United States and file tax returns in various state and false false No definition available. No authoritative reference available. false false 1 2 false UnKnown UnKnown UnKnown false true XML 20 R8.xml IDEA: Mortgage Loans Held for Investment and Related Assets 1.0.0.3 false Mortgage Loans Held for Investment and Related Assets false 1 $ false false Unit_1 Standard http://www.xbrl.org/2003/instance shares xbrli 0 Unit_2 Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 Unit_6 Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 2 Mortgage Loans Held for Investment and Related Assets [Abstract] 0 hrb_MortgageLoansHeldForInvestmentAndRelatedAssetsAbstract hrb false na duration string Mortgage Loans Held for Investment and Related Assets [Abstract] false false false false false true false false false 1 false false 0 0 false false Mortgage Loans Held for Investment and Related Assets [Abstract] false 3 Mortgage Loans Held for Investment and Related Assets 1 us-gaap_MortgageLoansOnRealEstateByLoanDisclosureTextBlock us-gaap true na duration string No definition available. false false false false false false false false false 1 false false 0 0 <div> <div><div><div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div style="margin-left: 6%;"> <table style="font-size: 10pt; background: #ffffff; color: #000000; font-family: Arial, Helvetica;" cellspacing="0" cellpadding="0" border="0"> <tr valign="top"> <td><b><font class="_mt" style="font-family: Arial, Helvetica;">4. </font></b></td> <td><b><font class="_mt" style="font-family: Arial, Helvetica;">Mortgage Loans Held for Investment and Related Assets</font></b></td> </tr> </table>  <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">&nb sp; </div> <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">The composition of our mortgage loan portfolio as of October 31, 2009 and April 30, 2009 is as follows:</div> <div style="margin-top: 6pt; font-size: 1pt;">  </div> <div style="margin-left: 4%; margin-right: 0%;"> <table style="font-size: 9pt; background: #ffffff; color: #000000; font-family: 'Times New Roman', Times;" cellspacing="0" cellpadding="0" align="center" border="0"> <tr style="font-size: 1pt;" valign="bottom"> <td width="47%">  </td>  <td width="1%">  </td>  <td align="right" width="1%">  </td>  <td align="left" width="1%">  </td>  <td width="5%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="6%">  </td>  <td align="left" width="1%">  </td>  <td width="9%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="6%">  </td>  <td align="left" width="1%">  </td>  < ;td width="1%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="11%">  </td>  <td align="left" width="1%">  </td> </tr>  <tr style="font-size: 9pt;" align="center"> <td valign="bottom" align="right">  </td> <td>  </td> <td valign="bottom" align="right" colspan="2">  </td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2">  </td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan= "2">  </td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">(dollars in 000s)</font></td> <td>  </td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="16">  </td> <td>  </td> </tr> <tr style="font-size: 9pt;" align="center"> <td valign="bottom" align="right">  </td> <td>  </td> <td align="center" colspan="6"><font class="_mt" style="font-family: Arial, Helvetica;">October 31, 2009</font></td> <td>  </td> <td>  </td> <td align="center" colspan="6"><fon t class="_mt" style="font-family: Arial, Helvetica;">April 30, 2009</font></td> <td>  </td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="16">  </td> <td>  </td> </tr> <tr style="font-size: 8pt;" align="center"> <td valign="bottom" align="left"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">As of</font></td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Amount</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">% of Total</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Amount</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">% of Total</font></td> <td>  </td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="16">  </td> <td>  </td> </tr> <tr style="font-size: 1pt; line-height: 3pt;"> <td>  </td> </tr>  <tr style="background: #cceeff;" valign="bottom"> ; <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Adjustable-rate loans</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">472,292</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">62</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">%</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Ari al, Helvetica;" valign="bottom" align="right">534,943</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">65</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">%</td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Fixed-rate loans</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">288,824</td> <td style="font-family: Arial, Helvetica; " valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">38</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">%</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">286,894</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">35</td> <td style="fo nt-family: Arial, Helvetica;" valign="bottom" align="left">%</td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;"> & ;nbsp;</td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">761,116</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">100</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">%</td> <td& gt;  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">821,837</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">100</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">%</td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Unamortized deferred fees and costs</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bot tom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">5,926</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">7,135</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  < ;/td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Less: Allowance for loan losses</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(95,993</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helveti ca;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(84,073</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td>  </td> <td>  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td>  </td> <td>  </td> <td>  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="l eft">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">671,049</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">744,899</td> <td style="font-family: Arial, Helv etica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td>  </td> <td>  </td> <td>  </td> <td>  </td> <td style="b order-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td>  </td> <td>  </td> <td>  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" colspan="17">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="border-top: #000000 1px solid;" colspan="17">  </td> </tr> </table> </div> <div style="font-size: 10pt; background: #ffffff; margin-left: 0%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left"></div> <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 2%; m argin-right: 0%; font-family: 'Times New Roman', Times;" align="left">Activity in the allowance for loan losses for the six months ended October 31, 2009 and 2008 is as follows:</div> <div style="font-size: 10pt; background: #ffffff; margin-left: 0%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="right"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">(in 000s)</font></div> <div style="margin-left: 4%; margin-right: 0%;"> <table style="font-size: 9pt; background: #ffffff; color: #000000; font-family: 'Times New Roman', Times;" cellspacing="0" cellpadding="0" align="center" border="0"> <tr style="font-size: 1pt;" valign="bottom"> <td width="57%">  </td>  <td width="1%">  </td>  <td align="right" width=" 1%">  </td>  <td align="right" width="5%">  </td>  <td align="left" width="1%">  </td>  <td width="21%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="5%">  </td>  <td align="left" width="1%">  </td>  <td width="1%">  </td>  <td width="6%">  </td> </tr>  <tr style="font-size: 1pt;" align="center"> <td style="font-siz e: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="11">  </td> </tr> <tr style="font-size: 8pt;" align="center"> <td valign="bottom" align="left"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Six Months Ended October 31,</font></td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">2009</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">2008</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right">  </td> </tr> <tr style="font-size: 1pt;" align="center"> <t d style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="11">  </td> </tr> <tr style="font-size: 1pt; line-height: 3pt;"> <td>  </td> </tr>  <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Balance, beginning of the period</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">84,073</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style=" font-family: Arial, Helvetica;" valign="bottom" align="right">45,401</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Provision</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">27,000</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align=" left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">38,083</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Recoveries</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">29</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>   </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">3</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Charge-offs</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(15,109</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td& gt; <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(19,835</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">&am p;nbsp; </td> <td>  </td> <td>  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Balance, end of the period</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">95,993</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">63,652</td> <td style="font-family: Arial, Helvetica; " valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td>  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bot tom" colspan="11">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="border-top: #000000 1px solid;" colspan="11">  </td> </tr> </table> </div> <div style="font-size: 10pt; background: #ffffff; margin-left: 0%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left"></div> <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 2%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">Our loan loss reserve as a percent of mortgage loans was 12.61% at October 31, 2009, compared to 10.23% at April 30, 2009.</div> </div> <div style="margin-left: 6%;"> <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 2%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">&a mp;nbsp; </div> <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 2%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">In cases where we modify a loan and in so doing grant a concession to a borrower experiencing financial difficulty, the modification is considered a troubled debt restructuring (TDR). TDR loans totaled $159.9 million and $160.7 million at October 31, 2009 and April 30, 2009, respectively. The principal balance of impaired loans and real estate owned as of October 31, 2009 and April 30, 2009 is as follows:</div> <div style="font-size: 10pt; background: #ffffff; margin-left: 0%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="right"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">(in 000s)</font></div> <div style="margin-left: 4%; margin-right: 0% ;"> <table style="font-size: 9pt; background: #ffffff; color: #000000; font-family: 'Times New Roman', Times;" cellspacing="0" cellpadding="0" align="center" border="0"> <tr style="font-size: 1pt;" valign="bottom"> <td width="44%">  </td>  <td width="1%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="13%">  </td>  <td align="left" width="1%">  </td>  <td width="21%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="10%">  < /td>  <td align="left" width="1%">  </td>  <td width="1%">  </td>  <td width="6%">  </td> </tr>  <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="11">  </td> </tr> <tr style="font-size: 8pt;" align="center"> <td valign="bottom" align="left"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">As of</font></td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">October 31, 2009</font&g t;</td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">April 30, 2009</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right">  </td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="11">  </td> </tr> <tr style="font-size: 1pt; line-height: 3pt;"> <td>  </td> </tr>  <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Impaired loans:</div> </td> < td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div sty le="margin-left: 9pt; text-indent: -9pt;">60 – 89 days</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">19,976</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">21,415</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style= "font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">90+ days, non-accrual</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">157,282</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">121,685</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> & nbsp;</td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">TDR loans, accrual</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">98,547</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">60,044</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Ar ial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">TDR loans, non-accrual</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">61,318</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">100,697</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">& nbsp; </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td>  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>& ;nbsp; </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">337,123</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">303,841</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="mar gin-left: 9pt; text-indent: -9pt;">Real estate owned(1)</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">38,895</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">44,533</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td& gt;  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td>  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Total non-performing assets</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign= "bottom" align="right">376,018</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">348,374</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td> &a mp;nbsp;</td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td>  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" colspan="11">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="border-top: #000000 1px solid;" colspan="11">  </td> </tr> </table> </div> <div style="font-size: 10pt; background: #ffffff; margin-left: 0%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left"></div> <table style="font-size: 10pt; background: #ffffff; color: #000000; font-family: 'Times New Roman', Times;" cellspacing="0" cellpadding="0" border="0" > <tr> <td width="5%"></td> <td width="1%"></td> <td width="94%"></td> </tr> <tr> <td valign="top" align="right"><font class="_mt" style="font-size: 8pt; font-family: Arial, Helvetica;"><sup style="font-size: 85%; vertical-align: top;">(1)</sup></font></td> <td></td> <td valign="bottom"><font class="_mt" style="font-size: 8pt; font-family: Arial, Helvetica;">Includes loans accounted for as in-substance foreclosures of $18.3 million and $27.4 million at October 31, 2009 and April 30, 2009, respectively.</font></td> </tr> </table> <div style="font-size: 3pt; margin-left: 4%; width: 100%; border-bottom: #000000 1pt solid; align: left;"></div>  <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 2%; margin-right: 0%; font-family: 'Tim es New Roman', Times;" align="left">Activity related to our real estate owned is as follows:</div> <div style="font-size: 10pt; background: #ffffff; margin-left: 0%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="right"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">(in 000s)</font></div> <div style="margin-left: 4%; margin-right: 0%;"> <table style="font-size: 9pt; background: #ffffff; color: #000000; font-family: 'Times New Roman', Times;" cellspacing="0" cellpadding="0" align="center" border="0"> <tr style="font-size: 1pt;" valign="bottom"> <td width="57%">  </td>  <td width="1%">  </td>  <td align="right" width="5%">  </td>  <td align="righ t" width="1%">  </td>  <td align="left" width="1%">  </td>  <td width="21%">  </td>  <td align="right" width="5%">  </td>  <td align="right" width="1%">  </td>  <td align="left" width="1%">  </td>  <td width="1%">  </td>  <td width="6%">  </td> </tr>  <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="11">& nbsp; </td> </tr> <tr style="font-size: 8pt;" align="center"> <td valign="bottom" align="left"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Six Months Ended October 31,</font></td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">2009</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">2008</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right">  </td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" cols pan="11">  </td> </tr> <tr style="font-size: 1pt; line-height: 3pt;"> <td>  </td> </tr>  <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Balance, beginning of the period</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">44,533</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">350</td> <td style="font-family: Arial, Helveti ca;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Additions</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">9,212</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">62, 578</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Sales</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(10,055</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" v align="bottom" align="right">(3,787</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Impairments</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(4,795</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(5,938</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td>  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align ="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Balance, end of the period</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">38,895</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">53,203</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td& gt;  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td>  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" colspan="11">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="border-top: #000000 1px solid;" colspan="11">  </td> </tr> </table> </div> </div> </div> </div> </div> < /div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div></div></div> </div> 4.  Mortgage Loans Held for Investment and Related Assets    The composition of our mortgage loan portfolio as of October 31, 2009 and false false No definition available. No authoritative reference available. false false 1 2 false UnKnown UnKnown UnKnown false true XML 21 R18.xml IDEA: Condensed Consolidating Financial Statements 1.0.0.3 false Condensed Consolidating Financial Statements false 1 $ false false Unit_1 Standard http://www.xbrl.org/2003/instance shares xbrli 0 Unit_2 Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 Unit_6 Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 2 Condensed Consolidating Financial Statements [Abstract] 0 hrb_CondensedConsolidatingFinancialStatementsAbstract hrb false na duration string Condensed Consolidating Financial Statements [Abstract] false false false false false true false false false 1 false false 0 0 false false Condensed Consolidating Financial Statements [Abstract] false 3 Condensed Consolidating Financial Statements 1 us-gaap_ScheduleOfCondensedFinancialStatementsTextBlock us-gaap true na duration string No definition available. false false false false false false false false false 1 false false 0 0 <div> <div><div><div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div style="margin-left: 6%;"> <table style="font-size: 10pt; background: #ffffff; color: #000000; font-family: Arial, Helvetica;" cellspacing="0" cellpadding="0" border="0"> <tr valign="top"> <td><b><font class="_mt" style="font-family: Arial, Helvetica;">14. </font></b></td> <td><b><font class="_mt" style="font-family: Arial, Helvetica;">Condensed Consolidating Financial Statements</font></b></td> </tr> </table> <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">  </div> <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">BFC is an indirect, wholly-owned consolidated subsidiary of the Company. BFC is the Issuer and the Company is the Guarantor of the Senior Notes issued on January 11, 2008 and October 26, 2004, our unsecured committed lines of credit (CLOCs) and other indebtedness issued from time to time. These condensed consolidating financial statements have been prepared using the equity method of accounting. Earnings of subsidiaries are, therefore, reflected in the Company’s investment in subsidiaries account. The elimination entries eliminate investments in subsidiaries, related stockholders’ equity and other intercompany balances and transactions.</div> </div> <div style="margin-left: 6%;"> <table style="font-size: 10pt; background: #ffffff; color: #000000; font-family: 'Times New Roman', Times;" cellspacing="0" cellpadding="0" align="center" border="0"> <tr style="font-size: 1pt;" valign="bottom"> <td width="32%">  </td>  <td width="2%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="12%">  </td>  <td align="left" width="1%">  </td>  <td width="3%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="6%">  </td>  <td align="left" width="1%"> &am p;nbsp;</td>  <td width="3%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="9%">  </td>  <td align="left" width="1%">  </td>  <td width="3%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="7%">  </td>  <td align="left" width="1%">  </td>  <td width="3%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="10%"> <p>  </p> <p>  </p> </td>  <td align="left" width="1%">  </td> </tr>  <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="20">  </td> <td>  </td> </tr> <tr style="font-size: 10pt;" align="center"> <td valign="bottom" align="left" colspan="4"><font class="_mt" style="font-family: Arial, Helvetica;">Condensed Consolidating Income Statements</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2">  </ td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2">  </td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2">  </td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">(in 000s)</font></td> <td>  </td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="20">  </td> <td>  </td> </tr> <tr style="font-size: 8pt;" align="center"> <td valign="bottom" align="left"><font class="_mt" style="font-size: 10pt; font-family: Arial, Helvetica;">Three Months Ended<br /></font></td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 10pt; font-family: Arial, Helvetica;">H&R Block, Inc.<br /></font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 10pt; font-family: Arial, Helvetica;">BFC<br /></font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 10pt; font-family: Arial, Helvetica;">Other<br /></font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2">  </td> <td> &nbsp ;</td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 10pt; font-family: Arial, Helvetica;">Consolidated<br /></font></td> <td>  </td> </tr> <tr style="font-size: 10pt;" align="center"> <td valign="bottom" align="left"><font class="_mt" style="font-family: Arial, Helvetica;">October 31, 2009</font></td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">(Guarantor)</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">(Issuer)</font></td> <td>  </td> <td>  </td> <td valign="bottom " align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">Subsidiaries</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">Elims</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">H&R Block</font></td> <td>  </td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="20">  </td> <td>  </td> </tr> <tr style="font-size: 1pt; line-height: 3pt;"> <td>  </td> </tr>  <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 10pt; text-indent: -10pt;">Total revenues</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">21,026</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bot tom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">305,055</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">326,081</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td&g t; <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 10pt; text-indent: -10pt;">Cost of revenues</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">45,861</td& gt; <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">365,088</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica ;" valign="bottom" align="right">410,949</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 10pt; text-indent: -10pt;">Selling, general and administrative</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">2,457< ;/td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">127,228</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helv etica;" valign="bottom" align="right">129,685</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>   </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 20pt; text-indent: -10pt;">Total expenses</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">& ;nbsp; </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">48,318</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">492,316</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial , Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">540,634</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>   </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 10pt; text-indent: -10pt;">Operating loss</div> </td> <td> &nbsp ;</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(27,292</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(187,261</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>& nbsp; </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(214,553</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 10pt; text-indent: -10pt;">Other income (expense), net</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="lef t">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(212,853</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(2,607</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">4,307</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="b ottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">212,853</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,700</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td st yle="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-fam ily: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 10pt; text-indent: -10pt;">Loss from continuing operations before tax benefit</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(212,853</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(29,899</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> ; <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(182,954</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">212,853</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(212,853</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div sty le="margin-left: 10pt; text-indent: -10pt;">Income tax benefit</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(86,381</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(12,294</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(74,087</td> & lt;td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">86,381</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(86,381</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <t d style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid; ">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 10pt; text-indent: -10pt;">Net loss from continuing operations</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(126,472</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(17,605</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td& gt; <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(108,867</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">126,472</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(126,472</td> <td style="font-family: Arial, Helvetica;" valign="bottom" alig n="left">)</td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 10pt; text-indent: -10pt;">Net loss from discontinued operations</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(2,115</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(2,115</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helv etica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">2,115</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(2,115</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="font-size: 1pt;" valign=" bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td> &nb sp;</td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 10pt; text-indent: -10pt;">Net loss</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(128,587</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align= "right">(19,720</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(108,867</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">128,587</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(128,587</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;"& gt;  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" colspan="21">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="border-top: #000000 1px solid;" colspan="21">  </td> </tr> </table> <div style="font-size: 10pt; background: #ffffff; margin-left: 0%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left"></div> <div style="margin-top: 12pt; font-size: 1pt;"> &n bsp;</div> <table style="font-size: 10pt; background: #ffffff; color: #000000; font-family: 'Times New Roman', Times;" cellspacing="0" cellpadding="0" align="center" border="0"> <tr style="font-size: 1pt;" valign="bottom"> <td width="32%">  </td>  <td width="2%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="12%">  </td>  <td align="left" width="1%">  </td>  <td width="3%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="6%"> & nbsp;</td>  <td align="left" width="1%">  </td>  <td width="3%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="9%">  </td>  <td align="left" width="1%">  </td>  <td width="3%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="7%">  </td>  <td align="left" width="1%">  </td>  <td width="3%">  </td> < !-- colindex=06 type=gutter --> <td align="right" width="1%">  </td>  <td align="right" width="10%">  </td>  <td align="left" width="1%">  </td> </tr>  <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="20">  </td> <td>  </td> </tr> <tr style="font-size: 8pt;" align="center"> <td valign="bottom" align="left"><font class="_mt" style="font-size: 10pt; font-family: Arial, Helvetica;">Three Months Ended<br /></font></td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-s ize: 10pt; font-family: Arial, Helvetica;">H&R Block, Inc.<br /></font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 10pt; font-family: Arial, Helvetica;">BFC<br /></font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 10pt; font-family: Arial, Helvetica;">Other<br /></font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2">  </td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 10pt; font-family: Arial, Helvetica;">Consolidated<br /></font></td> <td>  </td> </tr> <tr style="font-size: 10pt;" align="center"> <td valign="bottom" align="left"><font class="_mt" style="font-family: Arial, Helvetica;">October 31, 2008</font></td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">(Guarantor)</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">(Issuer)</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">Subsidiaries</font></td> <td>  </td> <td>  < ;/td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">Elims</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">H&R Block</font></td> <td>  </td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="20">  </td> <td>  </td> </tr> <tr style="font-size: 1pt; line-height: 3pt;"> <td>  </td> </tr>  <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 10pt; text-indent: -10pt;" >Total revenues</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">18,326</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">334,434</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left" >  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(1,291</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">351,469</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>&n bsp; </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> & lt;tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 10pt; text-indent: -10pt;">Cost of revenues</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">46,744</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" al ign="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">392,040</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(19</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">438,765</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> < td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 10pt; text-indent: -10pt;">Selling, general and administrative</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">17,493</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"& gt;  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">120,639</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(96</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">138,036</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>   </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>&nb sp; </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 20pt; text-indent: -10pt;">Total expenses</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="righ t">64,237</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">512,679</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(115</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helve tica;" valign="bottom" align="right">576,801</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>& amp;nbsp; </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 10pt; text-indent: -10pt;">Operating loss</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign=" bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(45,911</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(178,245</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(1,176</td> <td style="font-family: Arial, H elvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(225,332</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 10pt; text-indent: -10pt;">Other income (expense), net</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(227,453</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style= "font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">460</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(2,581</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">227,453</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td> &a mp;nbsp;</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(2,121</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;"> &nb sp;</td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 10pt; text-indent: -10pt;">Loss from continuing operations before tax benefit</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="le ft">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(227,453</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(45,451</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(180,826</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align=" left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">226,277</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(227,453</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 10pt; text-indent: -10pt;">Income tax benefit</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(94,292</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(18,001</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(75,736</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">93,737</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(94,292</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;"> &am p;nbsp;</td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 10pt; text-indent: -10pt;">Net loss from conti nuing operations</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(133,161</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(27,450</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(105,090</td> <td style="font-family: Arial, Helvetica;" va lign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">132,540</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(133,161</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 10pt; text-indent: -10pt;">Net loss from discontinued operations</div> </td> <td>  </td> ; <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(2,713</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(3,285</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td> &nbsp ;</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">3,285</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(2,713</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> < ;td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cce eff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 10pt; text-indent: -10pt;">Net loss</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(135,874</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(30,735</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" val ign="bottom" align="right">(105,090</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">135,825</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(135,874</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  & lt;/td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border - -top: #000000 3px double;">  </td> </tr> </table> </div> <div style="margin-left: 6%;"> <div style="margin-left: 4%; margin-right: 0%;"> <table style="font-size: 9pt; background: #ffffff; color: #000000; font-family: 'Times New Roman', Times;" cellspacing="0" cellpadding="0" align="center" border="0"> <tr style="font-size: 8pt;" align="center"> <td valign="bottom" align="left"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Six Months Ended<br /></font></td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">H&R Block, Inc.<br /></font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Hel vetica;">BFC<br /></font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Other<br /></font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2">  </td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Consolidated<br /></font></td> <td>  </td> </tr> <tr style="font-size: 9pt;" align="center"> <td valign="bottom" align="left"><font class="_mt" style="font-family: Arial, Helvetica;">October 31, 2009</font></td> <td> &n bsp;</td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">(Guarantor)</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">(Issuer)</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">Subsidiaries</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">Elims</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" st yle="font-family: Arial, Helvetica;">H&R Block</font></td> <td>  </td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="20">  </td> <td>  </td> </tr>  <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Total revenues</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> &l t;td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">44,222</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">557,420</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(56</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">601,586</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000 000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Cost of revenues</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="ri ght">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">91,421</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">705,978</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-fa mily: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">797,399</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Selling, general and administrative</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align ="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">4,955</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">228,003</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font - -family: Arial, Helvetica;" valign="bottom" align="right">(56</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">232,902</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-t op: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Total exp enses</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">96,376</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">933,981</td> <td style="font-family: Ari al, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(56</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,030,301</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="bo rder-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">&n bsp; </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Operating loss</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(52,154</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>&nbs p; </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(376,561</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(428,715</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> < ;/tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Other income (expense), net</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(423,726</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(3,840</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"&g t;  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">8,829</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">423,726</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">4,989</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> &l t;td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Loss from continuing operations before tax benefit</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(423,726</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> < td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(55,994</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(367,732</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">423,726</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> &n bsp;</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(423,726</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Income tax benefit</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(166,637</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(22,986</td> <td s tyle="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(143,651</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">166,637</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(166,63 7</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Net loss from continuing operations</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(257,089</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> &l t;td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(33,008</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(224,081</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">257,089</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> & ;nbsp;</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(257,089</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Net loss from discontinued operations</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(5,132</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(5,132</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">5,132</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="fo nt-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(5,132</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border- top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Net loss</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom " align="right">(262,221</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(38,140</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(224,081</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">262,221</td> <td style="fon t-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(262,221</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td >  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" colspan="21">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="border-top: #000000 1px solid;" col span="21">  </td> </tr> </table> </div> <div style="font-size: 10pt; background: #ffffff; margin-left: 0%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left"></div> <div style="margin-top: 6pt; font-size: 1pt;">  </div> <div style="margin-left: 4%; margin-right: 0%;"> <table style="font-size: 9pt; background: #ffffff; color: #000000; font-family: 'Times New Roman', Times;" cellspacing="0" cellpadding="0" align="center" border="0"> <tr style="font-size: 1pt;" valign="bottom"> <td width="37%">  </td>  <td width="2%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="11%">  &l t;/td>  <td align="left" width="1%">  </td>  <td width="3%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="6%">  </td>  <td align="left" width="1%">  </td>  <td width="3%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="7%">  </td>  <td align="left" width="1%">  </td>  <td width="3%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="6%">  </td>  <td align="left" width="1%">  </td>  <td width="3%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="9%">  </td>  <td align="left" width="1%">  </td> </tr>  <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="20">  </td> <td>   </td> </tr> <tr style="font-size: 8pt;" align="center"> <td valign="bottom" align="left"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Six Months Ended<br /></font></td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">H&R Block, Inc.<br /></font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">BFC<br /></font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Other<br /></font></td> <td>&am p;nbsp; </td> <td>  </td> <td valign="bottom" align="right" colspan="2">  </td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Consolidated<br /></font></td> <td>  </td> </tr> <tr style="font-size: 9pt;" align="center"> <td valign="bottom" align="left"><font class="_mt" style="font-family: Arial, Helvetica;">October 31, 2008</font></td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">(Guarantor)</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt " style="font-family: Arial, Helvetica;">(Issuer)</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">Subsidiaries</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">Elims</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">H&R Block</font></td> <td>  </td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="20">  </ td> <td>  </td> </tr> <tr style="font-size: 1pt; line-height: 3pt;"> <td>  </td> </tr>  <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Total revenues</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">39,101</td> <td style="font-family: Ar ial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">587,006</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(2,729</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">623,378</td> <td style="font-family: Arial, Helvetica;" val ign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td& gt; <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Cost of revenues</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helve tica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">92,444</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">712,656</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(15</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">805,085</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Selling, general and administrative</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign ="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">30,544</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">224,878</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(182</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font - -family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">255,240</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> < ;td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Total expenses</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">122,988</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">937,534</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </t d> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(197</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,060,325</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td > <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div st yle="margin-left: 9pt; text-indent: -9pt;">Operating loss</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(83,887</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(350,528< /td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(2,532</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(436,947</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Other income (expense), net</div> </td> <td>&n bsp; </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(440,423</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(3,890</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">414</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> & lt;td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">440,423</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(3,476</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>& nbsp; </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Loss from continuing operations before tax benefit</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(440,423</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(87,777</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial , Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(350,114</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">437,891</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(440,423</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr valign="bottom"> <td style=" font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Income tax benefit</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(178,839</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(34,540</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-famil y: Arial, Helvetica;" valign="bottom" align="right">(143,271</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">177,811</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(178,839</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td s tyle="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;"&g t;  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Net loss from continuing operations</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(261,584</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(53,237</td> <td styl e="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(206,843</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">260,080</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(261,584&l t;/td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Net loss from discontinued operations</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(7,009</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(8,464</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td >  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">8,464</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(7,009</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align= "left">)</td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Net loss</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(268,593</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td& gt; <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(61,701</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(206,843</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">268,544</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(268,593</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>&nb sp; </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" colspan="21">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="border-top: #000000 1px solid;" colspan="21">  </td> </tr> </table> </div> <div style="font-size: 10pt; background: #ffffff; margin-left: 0%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left"& gt;</div> <div style="margin-top: 12pt; font-size: 1pt;">  </div> <div style="margin-left: 4%; margin-right: 0%;"> <table style="font-size: 9pt; background: #ffffff; color: #000000; font-family: 'Times New Roman', Times;" cellspacing="0" cellpadding="0" align="center" border="0"> <tr style="font-size: 1pt;" valign="bottom"> <td width="37%">  </td>  <td width="2%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="11%">  </td>  <td align="left" width="1%">  </td>  <td width="2%">  </td>  <td align="r ight" width="1%">  </td>  <td align="right" width="7%">  </td>  <td align="left" width="1%">  </td>  <td width="2%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="8%">  </td>  <td align="left" width="1%">  </td>  <td width="2%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="8%">  </td>  <td align="left" wi dth="1%">  </td>  <td width="2%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="9%">  </td>  <td align="left" width="1%">  </td> </tr>  <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="20">  </td> <td>  </td> </tr> <tr style="font-size: 9pt;" align="center"> <td valign="bottom" align="left"><font class="_mt" style="font-family: Arial, Helvetica;">Condensed Consolidating Balance Sheets</font></td> <td>  </td> <td valign="bottom" align="right" colspan="2">  </td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="14"><font class="_mt" style="font-family: Arial, Helvetica;">(in 000s)</font></td> <td>  </td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="20">  </td> <td>  </td> </tr> <tr style="font-size: 9pt;" align="center"> <td valign="bottom" align="left">  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">H&R Block, Inc.<br /></font></td> <td> &am p;nbsp;</td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">BFC<br /></font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">Other<br /></font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2">  </td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">Consolidated<br /></font></td> <td>  </td> </tr> <tr style="font-size: 8pt;" align="center"> <td valign="bottom" align="left"><fon t class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">October 31, 2009</font></td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">(Guarantor)</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">(Issuer)</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Subsidiaries</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Elims</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">H&R Block</font></td> <td>  </td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="20">  </td> <td>  </td> </tr>  <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Cash & cash equivalents</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$< /td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,088,485</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">346,151</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td& gt; <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(2,393</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,432,243</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Cash & cash equivalents – restricted</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" ali gn="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">386</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">45,686</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font- family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">46,072</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Receivables, net</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">3</ td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">111,025</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">350,457</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">461,485</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Mortgage loans held for investment</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font - -family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">671,049</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" ali gn="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">671,049</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Intangible assets and goodwill, net</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font- family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,234,992</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" al ign="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,234,992</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Investments in subsidiaries</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">2,926,151</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">190</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(2,926,151</td > <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">190</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Other assets</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">&nbsp ; </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">314,954</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">806,374</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, He lvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,121,328</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  &l t;/td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Total assets</div> </td> <td>  </td> <td style="font-fa mily: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">2,926,154</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">2,185,899</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">2,783,850</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="f ont-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(2,928,544</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">4,967,359</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="bor der-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-fam ily: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Customer deposits</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,496,119</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bot tom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(2,393</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,493,726</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Long-term debt</div> </td> & lt;td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">998,425</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">34,137</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,032,562</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">FHLB borrowings</div> </td> <td>& nbsp; </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">100,000</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">&a mp;nbsp; </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">100,000</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Other liabilities</div> </td> <td>  </td> <td style="font-fa mily: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">45</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">122,724</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,147,205</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td> ;  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,269,974</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Net intercompany advances</div> </td> <td>  </td> <td style="font-fa mily: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,855,012</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(644,470</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(1,210,542</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td& gt; <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Stockholders’ equity</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">& ;nbsp; </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,071,097</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">113,101</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">2,813,050</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-fa mily: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(2,926,151</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,071,097</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td> &nbsp ;</td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Total liabilities and stockholders’ equity</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">2,926,154</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">2,185,899</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$< ;/td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">2,783,850</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(2,928,544</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">4,967,359</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  & lt;/td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border - -top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" colspan="21">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="border-top: #000000 1px solid;" colspan="21">  </td> </tr> </table> </div> <div style="font-size: 10pt; background: #ffffff; margin-left: 0%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left"></div> <div style="margin-top: 12pt; font-size: 1pt;">  </div> </div> <div style="margin-left: 6%;"> <div style="margin-left: 4%; margin-right: 0%;"> <table style="font-size: 9pt; background: #ffffff; color: #000000; font-family: 'Times New Roman', Times;" cellspacing="0" cellpadding="0" align="center" border="0"> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="20">  </td> <td>  </td> </tr> <tr style="font-size: 9pt;" align="center"> <td valign="bottom" align="left">  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">H&R Block, Inc.<br /></font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">BFC<br /></font></td> <td>  </td> <td>&a mp;nbsp; </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">Other<br /></font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2">  </td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">Consolidated<br /></font></td> <td>  </td> </tr> <tr style="font-size: 8pt;" align="center"> <td valign="bottom" align="left"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">April 30, 2009</font></td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">(Guarantor)</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">(Issuer)</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Subsidiaries</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Elims</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">H&am p;amp;R Block</font></td> <td>  </td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="20">  </td> <td>  </td> </tr>  <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Cash & cash equivalents</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-f amily: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">241,350</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,419,535</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(6,222</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helv etica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,654,663</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Cash & cash equivalents – restricted</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> & nbsp;</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">4,303</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">47,353</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">51,656</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Receivables, net</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">38</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">114,442</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">398,334</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="botto m" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">512,814</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Mortgage loans held for investment</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family : Arial, Helvetica;" valign="bottom" align="right">744,899</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> &a mp;nbsp;</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">744,899</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Intangible assets and goodwill, net</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,236,228</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> & amp;nbsp;</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,236,228</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Investments in subsidiaries</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">3,289,435</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign ="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">194</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(3,289,435</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-fa mily: Arial, Helvetica;" valign="bottom" align="right">194</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Other assets</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">308,481</td& gt; <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">850,787</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica ;" valign="bottom" align="right">1,159,268</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>&am p;nbsp; </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Total assets</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">3,289,473</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  & lt;/td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,413,475</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">3,952,431</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(3,295,657</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> & lt;td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">5,359,722</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Customer deposits</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="lef t">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">861,110</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</ td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(6,222</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">854,888</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Long-term debt</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Ari al, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">998,245</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">33,877</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="rig ht">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,032,122</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">FHLB borrowings</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica; " valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">100,000</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">100,000</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Other liabilities</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">2</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> & ;nbsp;</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">130,362</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,836,477</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">12</td> <td style="font-family: Arial, Helv etica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,966,853</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Net intercompany advances</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,883,612</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">&n bsp; </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(827,453</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(1,056,147</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(12</td> <td style="font-family: Arial, Helvetica;" valign="bottom" ali gn="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Stockholders’ equity</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,405,859</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td sty le="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">151,211</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">3,138,224</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(3,289,435</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td> ;  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,405,859</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #0000 00 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Total liabilities and stockholders’ equity</div> </td> <td>  </td> <td style="font-family: Arial, H elvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">3,289,473</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,413,475</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">3,952,431</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Ar ial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(3,295,657</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">5,359,722</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #0000 00 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="font-family: Arial, Helveti ca;" valign="bottom" colspan="21">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="border-top: #000000 1px solid;" colspan="21">  </td> </tr> </table> </div> <div style="font-size: 10pt; background: #ffffff; margin-left: 0%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left"></div> <div style="margin-top: 12pt; font-size: 1pt;">  </div> <div style="margin-left: 4%; margin-right: 0%;"> <table style="font-size: 9pt; background: #ffffff; color: #000000; font-family: 'Times New Roman', Times;" cellspacing="0" cellpadding="0" align="center" border="0"> <tr style="font-size: 1pt;" valign="bottom"> <td width="39%">  </td>  <td width="2%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="11%">  </td>  <td align="left" width="1%">  </td>  <td width="3%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="7%">  </td>  <td align="left" width="1%">  </td>  <td width="2%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="8%">  </td>  <td align="left" width="1%">  </td>  <td width="2%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="5%">  </td>  <td align="left" width="1%">  </td>  <td width="2%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="9%">  </td>  <td align="left" width="1%">  </td> </tr>  <tr style="font-si ze: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="20">  </td> <td>  </td> </tr> <tr style="font-size: 9pt;" align="center"> <td valign="bottom" align="left" colspan="16"><font class="_mt" style="font-family: Arial, Helvetica;">Condensed Consolidating Statements of Cash Flows</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">(in 000s)</font></td> <td>  </td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="20">  </td> <td>  </td> </tr> <tr style="font-size: 8pt;" align="center"> <td valign="bottom" align="left"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Six Months Ended<br /></font></td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">H&R Block, Inc.<br /></font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">BFC<br /></font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Other<br /></font></td> <td>  </td> <td>  </td> ; <td valign="bottom" align="right" colspan="2">  </td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Consolidated<br /></font></td> <td>  </td> </tr> <tr style="font-size: 9pt;" align="center"> <td valign="bottom" align="left"><font class="_mt" style="font-family: Arial, Helvetica;">October 31, 2009</font></td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">(Guarantor)</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">(Issuer)</font>< /td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">Subsidiaries</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">Elims</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">H&R Block</font></td> <td>  </td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="20">  </td> <td>  </td> </tr> <tr s tyle="font-size: 1pt; line-height: 3pt;"> <td>  </td> </tr>  <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Net cash provided by (used in) operating activities:</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">5,880</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(14,655</td> <td style="font-family: Arial, Helvetica;" valign="b ottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(777,377</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(786,152</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </t r> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;"> & ;nbsp;</td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Cash flows from investing:</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> ;  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td> &am p;nbsp;</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Mortgage loans originated for investment, net</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> < ;td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">38,693</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> & lt;td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">38,693</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Purchase property & equipment</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-fami ly: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">546</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(7,826</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td& gt; <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(7,280</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Net intercompany advances</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">89,577</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" alig n="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(89,577</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvet ica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Other, net</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, H elvetica;" valign="bottom" align="right">13,847</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(1,980</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <t d style="font-family: Arial, Helvetica;" valign="bottom" align="right">11,867</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>   </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Net cash provided by (used in) investing activities</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right"> ;89,577</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">53,086</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(9,806</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica ;" valign="bottom" align="right">(89,577</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">43,280</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid; ">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Cash flows from financing:</d iv> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td > <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style=" margin-left: 18pt; text-indent: -9pt;">Customer banking deposits</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">634,637</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" ali gn="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">3,829</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">638,466</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9p t;">Dividends paid</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(100,784</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Hel vetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(100,784</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Acquisition of treasury shares</div> </td > <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(3,785</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">&a mp;nbsp; </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(3,785</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Proceeds from stock options</div> </td> <td>  </td> <td style="font-family: Ari al, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">8,218</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td> &nbsp ;</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">8,218</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Net intercompany advances</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica; " valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">183,042</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(272,619</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td styl e="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">89,577</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Other, net</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> & lt;td style="font-family: Arial, Helvetica;" valign="bottom" align="right">894</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(8,975</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(22,803</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> &nbsp ;</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(30,884</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </ td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Net cash provided by (used in) financing activities</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(95,457</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">808,704</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(295,422</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">93,406</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">511,231</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style= "border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">&am p;nbsp; </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Effects of exchange rates on cash</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helveti ca;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">9,221</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">9,221</t d> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-t op: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Net increase (decrease) in cash</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> & ;nbsp;</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">847,135</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(1,073,384</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">3,829</td> <td style="font-family: Arial, Helvetica;" valign= "bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(222,420</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Cash – beginning of period</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td> &n bsp;</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">241,350</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,419,535</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(6,222</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> )</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,654,663</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td st yle="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Cash – end of period</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,088,485</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">346,151</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Aria l, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(2,393</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,432,243</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="font-family: Arial, Helvetica;" v align="bottom" colspan="21">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="border-top: #000000 1px solid;" colspan="21">  </td> </tr> </table> </div> <div style="font-size: 10pt; background: #ffffff; margin-left: 0%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left"></div> <div style="margin-top: 12pt; font-size: 1pt;">  </div> </div> <div style="margin-left: 6%;"> <div style="margin-left: 4%; margin-right: 0%;"> <table style="font-size: 9pt; background: #ffffff; color: #000000; font-family: 'Times New Roman', Times;" cellspacing="0" cellpadding="0" align="center" border="0"> <tr style="font-size: 1pt;" valign="bottom"> <td width="40%">  </td>  <td width="2%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="11%">  </td>  <td align="left" width="1%">  </td>  <td width="3%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="6%">  </td>  <td align="left" width="1%">  </td>  <td width="2%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="7%">  </td>  <td align="left" width="1%">  </td>  <td width="2%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="6%">  </td>  <td align="left" width="1%">  </td>  <td width="2%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="9%">  </td>  <td align="left" width="1%">  </td>  <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="20">  </td> <td>  </td> </tr> <tr style="font-size: 8pt;" align="center"> <td valign="bottom" align="left"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Six Months Ended<br /></font></td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">H&R Block, Inc.<br /></font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">BFC<br /></font& gt;</td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Other<br /></font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2">  </td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Consolidated<br /></font></td> <td>  </td> </tr> <tr style="font-size: 9pt;" align="center"> <td valign="bottom" align="left"><font class="_mt" style="font-family: Arial, Helvetica;">October 31, 2008</font></td> <td>  </td> <td valign="bottom " align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">(Guarantor)</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">(Issuer)</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">Subsidiaries</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">Elims</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;"& gt;H&R Block</font></td> <td>  </td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="20">  </td> <td>  </td> </tr> <tr style="font-size: 1pt; line-height: 3pt;"> <td>  </td> </tr>  <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Net cash used in operating activities:</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(6,752</td> <td style="font-family: Arial, Helvetica;" valign="b ottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(40,397</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(618,782</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td& gt;  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(665,931</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;"> &nbsp ;</td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Cash flows from investing:</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font - -family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial , Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Mortgage loans originated for investment, net</div> </td> <td>  </td> <td style="font-family: Arial, H elvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">54,501</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  < ;/td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">54,501</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Purchase property & equipment</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="b ottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(6,822</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(51,764</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica ;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(58,586</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Net intercompany advances</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(112,550</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> &a mp;nbsp;</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">112,550</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Investing cash flows of discontinued operations</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetic a;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(48,917</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="fo nt-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(48,917</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Other, net</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style= "font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">4,407</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(206</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right"> ;-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">4,201</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;"> &nbs p;</td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Net cash provided by (used in) investing activities< /div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(112,550</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">3,169</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(51,970</td> <td style="font-family: Arial, Helvetica;" valign ="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">112,550</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(48,801</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">&n bsp; </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>&am p;nbsp; </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Cash flows from financing:</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </t d> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td s tyle="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Repayments of short-term borrowings</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(100,000</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)&l t;/td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(100,000</td> <td style="font-family: Arial, Helvetica;" valign=" bottom" align="left">)</td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Proceeds from short-term borrowings</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">768,625</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td&g t;  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">768,625</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left ">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Customer banking deposits</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">96,205</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(136,800</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(40,595</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="backgrou nd: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Dividends paid</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(96,555</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> ;  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(96,555</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign=" bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Acquisition of treasury shares</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(4,467</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvet ica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(4,467</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margi n-left: 18pt; text-indent: -9pt;">Proceeds from stock options</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">61,699</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align=" right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">61,699</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Pr oceeds from issuance of stock</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">141,558</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td styl e="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">141,558</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Net in tercompany advances</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(533,396</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">645,946</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(112,550</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Financing cash flows of discontinued operations</div> </td> < ;td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">4,783</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="l eft">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">4,783</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Other, net</div> </td> <td>  &l t;/td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">17,067</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(8,654</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> &l t;td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">8,413</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> < td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> & lt;/tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Net cash provided by financing activities</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">119,302</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">236,217</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-fam ily: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">637,292</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(249,350</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">743,461</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style= "font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> & lt;td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Net increase (decrease) in cash</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">&am p;nbsp; </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">198,989</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(33,460</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(136,800</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">28,729</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Cash – beginning of period</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="fon t-family: Arial, Helvetica;" valign="bottom" align="right">34,611</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">630,933</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(647</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> & nbsp;</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">664,897</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td&g t; <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Cash – end of period</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</t d> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">233,600</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">597,473</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(137,447</ td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">693,626</td> </tr> </table> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div></div></div> </div> 14.  Condensed Consolidating Financial Statements    BFC is an indirect, wholly-owned consolidated subsidiary of the Company. BFC is the false false No definition available. No authoritative reference available. false false 1 2 false UnKnown UnKnown UnKnown false true XML 22 R12.xml IDEA: Fair Value 1.0.0.3 false Fair Value false 1 $ false false Unit_1 Standard http://www.xbrl.org/2003/instance shares xbrli 0 Unit_2 Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 Unit_6 Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 2 Fair Value [Abstract] 0 hrb_FairValueAbstract hrb false na duration string Fair Value [Abstract] false false false false false true false false false 1 false false 0 0 false false Fair Value [Abstract] false 3 Fair Value 1 us-gaap_FairValueDisclosuresTextBlock us-gaap true na duration string No definition available. false false false false false false false false false 1 false false 0 0 <div> <div><div><div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div style="margin-left: 6%;"> <table style="font-size: 10pt; background: #ffffff; color: #000000; font-family: Arial, Helvetica;" cellspacing="0" cellpadding="0" border="0"> <tr valign="top"> <td><b><font class="_mt" style="font-family: Arial, Helvetica;">8. </font></b></td> <td><b><font class="_mt" style="font-family: Arial, Helvetica;">Fair Value</font></b></td> </tr> </table> <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">  </div> <div style="font-size: 10pt; background : #ffffff; margin-left: 4%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">The following table presents for each hierarchy level the financial assets that are measured at fair value on both a recurring and non-recurring basis at October 31, 2009:</div> <div style="margin-top: 6pt; font-size: 1pt;">  </div> <div style="margin-left: 4%; margin-right: 0%;"> <table style="font-size: 9pt; background: #ffffff; color: #000000; font-family: 'Times New Roman', Times;" cellspacing="0" cellpadding="0" align="center" border="0"> <tr style="font-size: 1pt;" valign="bottom"> <td width="61%">  </td>  <td width="2%">  </td>  <td align="right" width="1%">  </td>  <t d align="right" width="6%">  </td>  <td align="left" width="1%">  </td>  <td width="3%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="3%">  </td>  <td align="left" width="1%">  </td>  <td width="3%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="5%">  </td>  <td align="left" width="1%">  </td>  <td width ="3%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="6%">  </td>  <td align="left" width="1%">  </td> </tr>  <tr style="font-size: 9pt;" align="center"> <td valign="bottom" align="right">  </td> <td>  </td> <td valign="bottom" align="right" colspan="14"><font class="_mt" style="font-family: Arial, Helvetica;">(dollars in 000s)</font></td> <td>  </td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="16"> &nbs p;</td> <td>  </td> </tr> <tr style="font-size: 8pt;" align="center"> <td valign="bottom" align="right">  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Total</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Level 1</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Level 2</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"> <font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Level 3</font></td> <td>  </td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="16">  </td> <td>  </td> </tr> <tr style="font-size: 1pt; line-height: 3pt;"> <td>  </td> </tr>  <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Recurring:</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right"> &n bsp;</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Available-for-sale securities</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">40,702</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">40,702</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Non-recurring:</div> </td> < ;td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="fon t-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Impaired mortgage loans held for investment</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">252,351</td> <td style="font-family: Arial, Helvetica;" valign="bottom" al ign="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">252,351</td> <td style="font- family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;"&g t;  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">293,053</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>&a mp;nbsp; </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">40,702</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">252,351</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> & lt;td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">As a percentage of total assets</div> </td> <td>  </td> <td s tyle="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">5.9%</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-%</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">0.8%</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> < td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">5.1%</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" colspan="17">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="border-top: #000000 1px solid;" colspan="17">  </td> </tr> </table> </div> <div style="font-size: 10pt; background: #ffffff; margin-left: 0%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left"></div> <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 2%; margin- right: 0%; font-family: 'Times New Roman', Times;" align="left">There were no significant changes to the unobservable inputs used in determining the fair values of our level 2 and level 3 financial assets.</div> <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 2%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">The carrying amounts and estimated fair values of our financial instruments at October 31, 2009 are as follows:</div> <div style="margin-top: 6pt; font-size: 1pt;">  </div> <div style="font-size: 10pt; background: #ffffff; margin-left: 0%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="right"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">(in 000s)</font></div> <div style="margin-left: 4%; margin-right: 0%;"> <table style="font-size: 9pt; backgroun d: #ffffff; color: #000000; font-family: 'Times New Roman', Times;" cellspacing="0" cellpadding="0" align="center" border="0"> <tr style="font-size: 1pt;" valign="bottom"> <td width="53%">  </td>  <td width="1%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="7%">  </td>  <td align="left" width="1%">  </td>  <td width="21%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="7%">  </td>  <td align="left" width="1%">  </td>  <td width="1%">  </td>  <td width="6%">  </td> </tr>  <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="11">  </td> </tr> <tr style="font-size: 9pt;" align="center"> <td valign="bottom" align="right">  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">Carrying<br /></font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"&g t;<font class="_mt" style="font-family: Arial, Helvetica;">Estimated<br /></font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right">  </td> </tr> <tr style="font-size: 8pt;" align="center"> <td valign="bottom" align="right">  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Amount</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Fair Value</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right">  </td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="11">  </td> </tr> <tr style="font-size: 1pt; line-height: 3pt;"> <td>  </td> </tr>  <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Mortgage loans held for investment</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">671,049</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" v align="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">506,622</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">IRAs and other time deposits</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">732,355</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  &l t;/td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">732,245</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Long-term debt</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,032,562</td> <td style="font-family: Arial, Helvetica;" val ign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,106,878</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" colspan="11">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="border-top: #000000 1px solid;" colspan="11">  </td> </tr> </table> </div> </div> </div> </div& gt; </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div></div></div> </div> 8.  Fair Value    The following table presents for each hierarchy level the financial assets that are measured at fair value on both a false false No definition available. No authoritative reference available. false false 1 2 false UnKnown UnKnown UnKnown false true XML 23 R3.xml IDEA: CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS 1.0.0.3 false CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS (USD $) In Thousands, except Per Share data false 1 $ false false Unit_1 Standard http://www.xbrl.org/2003/instance shares xbrli 0 Unit_2 Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 Unit_6 Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 false 2 $ false false Unit_1 Standard http://www.xbrl.org/2003/instance shares xbrli 0 Unit_2 Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 Unit_6 Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 false 3 $ false false Unit_1 Standard http://www.xbrl.org/2003/instance shares xbrli 0 Unit_2 Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 Unit_6 Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 false 4 $ false false Unit_1 Standard http://www.xbrl.org/2003/instance shares xbrli 0 Unit_2 Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 Unit_6 Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 13 Revenues: 11 us-gaap_RevenuesAbstract us-gaap true na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false 2 false false 0 0 false false 3 false false 0 0 false false 4 false false 0 0 false false No definition available. false 14 Service revenues 12 us-gaap_SalesRevenueServicesNet us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 true true 294958000 294958 false false 2 true true 316337000 316337 false false 3 true true 542943000 542943 false false 4 true true 557057000 557057 false false No definition available. No authoritative reference available. false 15 Interest income 12 us-gaap_InterestIncomeOperating us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true 12113000 12113 false false 2 false true 17047000 17047 false false 3 false true 24400000 24400 false false 4 false true 34894000 34894 false false No definition available. No authoritative reference available. false 16 Product and other revenues 12 us-gaap_OtherSalesRevenueNet us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true 19010000 19010 false false 2 false true 18085000 18085 false false 3 false true 34243000 34243 false false 4 false true 31427000 31427 false false No definition available. No authoritative reference available. true 17 Total revenue 12 us-gaap_Revenues us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true 326081000 326081 false false 2 false true 351469000 351469 false false 3 false true 601586000 601586 false false 4 false true 623378000 623378 false false No definition available. No authoritative reference available. true 18 Operating expenses: 11 us-gaap_CostsAndExpensesAbstract us-gaap true na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false 2 false false 0 0 false false 3 false false 0 0 false false 4 false false 0 0 false false No definition available. false 19 Cost of revenues 12 us-gaap_CostOfRevenue us-gaap true debit duration monetary No definition available. false false false false false false false false false 1 false true 410949000 410949 false false 2 false true 438765000 438765 false false 3 false true 797399000 797399 false false 4 false true 805085000 805085 false false No definition available. No authoritative reference available. false 20 Selling, general and administrative 12 us-gaap_SellingGeneralAndAdministrativeExpense us-gaap true debit duration monetary No definition available. false false false false false false false false false 1 false true 129685000 129685 false false 2 false true 138036000 138036 false false 3 false true 232902000 232902 false false 4 false true 255240000 255240 false false No definition available. No authoritative reference available. true 21 Total operating expenses 12 us-gaap_CostsAndExpenses us-gaap true debit duration monetary No definition available. false false false false false false false false false 1 false true 540634000 540634 false false 2 false true 576801000 576801 false false 3 false true 1030301000 1030301 false false 4 false true 1060325000 1060325 false false No definition available. No authoritative reference available. true 22 Operating loss 11 us-gaap_OperatingIncomeLoss us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true -214553000 -214553 false false 2 false true -225332000 -225332 false false 3 false true -428715000 -428715 false false 4 false true -436947000 -436947 false false No definition available. No authoritative reference available. false 23 Other income (expense), net 10 us-gaap_NonoperatingIncomeExpense us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true 1700000 1700 false false 2 false true -2121000 -2121 false false 3 false true 4989000 4989 false false 4 false true -3476000 -3476 false false No definition available. No authoritative reference available. true 24 Loss from continuing operations before tax benefit 10 us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true -212853000 -212853 false false 2 false true -227453000 -227453 false false 3 false true -423726000 -423726 false false 4 false true -440423000 -440423 false false No definition available. No authoritative reference available. false 25 Income tax benefit 9 us-gaap_IncomeTaxExpenseBenefit us-gaap true debit duration monetary No definition available. false false false false false false false false false 1 false true -86381000 -86381 false false 2 false true -94292000 -94292 false false 3 false true -166637000 -166637 false false 4 false true -178839000 -178839 false false No definition available. No authoritative reference available. true 26 Net loss from continuing operations 9 us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true -126472000 -126472 false false 2 false true -133161000 -133161 false false 3 false true -257089000 -257089 false false 4 false true -261584000 -261584 false false No definition available. No authoritative reference available. false 27 Net loss from discontinued operations 8 us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true -2115000 -2115 false false 2 false true -2713000 -2713 false false 3 false true -5132000 -5132 false false 4 false true -7009000 -7009 false false No definition available. No authoritative reference available. true 28 Net loss 5 us-gaap_NetIncomeLoss us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true -128587000 -128587 false false 2 false true -135874000 -135874 false false 3 false true -262221000 -262221 false false 4 false true -268593000 -268593 false false No definition available. No authoritative reference available. true 29 Basic and diluted loss per share: 3 us-gaap_EarningsPerShareAbstract us-gaap true na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false 2 false false 0 0 false false 3 false false 0 0 false false 4 false false 0 0 false false No definition available. false 30 Net loss from continuing operations 4 hrb_NetLossFromContinuingOperations hrb false na duration decimal The amount of income (loss) from continuing operations per each share of common stock outstanding during the reporting... false false false false false false false false true 1 true true -0.38 -0.38 false false 2 true true -0.40 -0.40 false false 3 true true -0.77 -0.77 false false 4 true true -0.80 -0.80 false false The amount of income (loss) from continuing operations per each share of common stock outstanding during the reporting period. No authoritative reference available. false 31 Net loss from discontinued operations 4 hrb_NetLossFromDiscontinuedOperations hrb false na duration decimal The amount of income (loss) from disposition of discontinued operations, net of related tax effect, per each share of common... false false false false false false false false true 1 true true 0 0 false false 2 true true -0.01 -0.01 false false 3 true true -0.01 -0.01 false false 4 true true -0.02 -0.02 false false The amount of income (loss) from disposition of discontinued operations, net of related tax effect, per each share of common stock outstanding during the reporting period. No authoritative reference available. true 32 Net loss 4 hrb_NetIncomeLossEPS hrb false na duration decimal The amount of net income or loss for the period per each share of common stock outstanding during the reporting period. false false false false false false false false true 1 true true -0.38 -0.38 false false 2 true true -0.41 -0.41 false false 3 true true -0.78 -0.78 false false 4 true true -0.82 -0.82 false false The amount of net income or loss for the period per each share of common stock outstanding during the reporting period. No authoritative reference available. true 33 Basic and diluted shares 4 hrb_BasicAndDilutedShares hrb false na duration shares Basic and diluted shares false false false false false false false false false 1 false true 335346000 335346 false false 2 false true 329810000 329810 false false 3 false true 334939000 334939 false false 4 false true 328475000 328475 false false Basic and diluted shares No authoritative reference available. true 34 Dividends paid per share 4 us-gaap_CommonStockDividendsPerShareDeclared us-gaap true na duration decimal No definition available. false false false false false false false false true 1 true true 0.15 0.15 false false 2 true true 0.15 0.15 false false 3 true true 0.30 0.30 false false 4 true true 0.29 0.29 false false No definition available. No authoritative reference available. true 35 Comprehensive income (loss): 3 us-gaap_ComprehensiveIncomeNetOfTaxAbstract us-gaap true na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false 2 false false 0 0 false false 3 false false 0 0 false false 4 false false 0 0 false false No definition available. false 36 Net loss 4 us-gaap_NetIncomeLoss us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true -128587000 -128587 false false 2 false true -135874000 -135874 false false 3 false true -262221000 -262221 false false 4 false true -268593000 -268593 false false No definition available. No authoritative reference available. false 37 Change in unrealized gain on available-for-sale securities, net 4 us-gaap_OtherComprehensiveIncomeAvailableForSaleSecuritiesAdjustmentNetOfTaxPeriodIncreaseDecrease us-gaap true na duration monetary No definition available. false false false false false false false false false 1 false true 329000 329 false false 2 false true -597000 -597 false false 3 false true -418000 -418 false false 4 false true -2564000 -2564 false false No definition available. No authoritative reference available. false 38 Change in foreign currency translation adjustments 4 us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecrease us-gaap true na duration monetary No definition available. false false false false false false false false false 1 false true 2586000 2586 false false 2 false true -11472000 -11472 false false 3 false true 12123000 12123 false false 4 false true -11158000 -11158 false false No definition available. No authoritative reference available. true 39 Comprehensive loss 4 us-gaap_ComprehensiveIncomeNetOfTax us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 true true -125672000 -125672 false false 2 true true -147943000 -147943 false false 3 true true -250516000 -250516 false false 4 true true -282315000 -282315 false false No definition available. No authoritative reference available. true false 4 27 false Thousands Thousands Hundreds false true XML 24 R14.xml IDEA: Commitments and Contingencies 1.0.0.3 false Commitments and Contingencies false 1 $ false false Unit_1 Standard http://www.xbrl.org/2003/instance shares xbrli 0 Unit_2 Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 Unit_6 Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 2 Commitments and Contingencies [Abstract] 0 hrb_CommitmentsAndContingenciesAbstract hrb false na duration string Commitments and Contingencies [Abstract] false false false false false true false false false 1 false false 0 0 false false Commitments and Contingencies [Abstract] false 3 Commitments and Contingencies 1 us-gaap_CommitmentsAndContingenciesDisclosureTextBlock us-gaap true na duration string No definition available. false false false false false false false false false 1 false false 0 0 <div> <div><div><div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div style="margin-left: 6%;"> <table style="font-size: 10pt; background: #ffffff; color: #000000; font-family: Arial, Helvetica;" cellspacing="0" cellpadding="0" border="0"> <tr valign="top"> <td><b><font class="_mt" style="font-family: Arial, Helvetica;">10. </font></b></td> <td><b><font class="_mt" style="font-family: Arial, Helvetica;">Commitments and Contingencies</font></b></td> </tr> </table> <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">  </div> <div style="font-si ze: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">Changes in deferred revenue balances related to our Peace of Mind (POM) program, the current portion of which is included in accounts payable, accrued expenses and other current liabilities and the long-term portion of which is included in other noncurrent liabilities in the condensed consolidated balance sheets, are as follows:</div> <div style="margin-top: 6pt; font-size: 1pt;">  </div> <div style="margin-left: 4%; margin-right: 0%;"> <table style="font-size: 9pt; background: #ffffff; color: #000000; font-family: 'Times New Roman', Times;" cellspacing="0" cellpadding="0" align="center" border="0"> <tr style="font-size: 1pt;" valign="bottom"> <td width="79%">  </td>  <td width="2%">   </td>  <td align="right" width="1%">  </td>  <td align="right" width="6%">  </td>  <td align="left" width="1%">  </td>  <td width="3%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="6%">  </td>  <td align="left" width="1%">  </td> </tr>  <tr style="font-size: 9pt;" align="center"> <td valign="bottom" align="right">  </td> <td>  </td> <td valign="bottom" align="right" colspan="6"><font class="_mt" style="font-family: Arial, Helvetica;">(in 000s)</font></td> <td>  </td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="8">  </td> <td>  </td> </tr> <tr style="font-size: 8pt;" align="center"> <td valign="bottom" align="left"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Six Months Ended October 31,</font></td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">2009</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">2008</font></td> <td>  </td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="8">  </td> <td>  </td> </tr> <tr style="font-size: 1pt; line-height: 3pt;"> <td>  </td> </tr>  <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Balance, beginning of period</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">146,807</td> <td style="font-fami ly: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">140,583</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Amounts deferred for new guarantees issued</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,351</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td& gt; <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,148</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Revenue recognized on previous deferrals</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(47,044)</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  &l t;/td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(45,826)</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bott om" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Balance, end of period</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">101,114</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">95,905</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  & lt;/td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" colspan="9">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="border-top: #000000 1px solid;" colspan="9">  </td> </tr> </table> </div> <div style="font-size: 10pt; background: #ffffff; margin-left: 0%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left"></div> <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #0000 00; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">The following table summarizes certain of our other contractual obligations and commitments:</div> <div style="margin-top: 6pt; font-size: 1pt;">  </div> <div style="margin-left: 4%; margin-right: 0%;"> <table style="font-size: 9pt; background: #ffffff; color: #000000; font-family: 'Times New Roman', Times;" cellspacing="0" cellpadding="0" align="center" border="0"> <tr style="font-size: 1pt;" valign="bottom"> <td width="68%">  </td>  <td width="2%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="13%">  </td>  <td align="left" width="1 %">  </td>  <td width="3%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="10%">  </td>  <td align="left" width="1%">  </td> </tr>  <tr style="font-size: 9pt;" align="center"> <td valign="bottom" align="right">  </td> <td>  </td> <td valign="bottom" align="right" colspan="2">  </td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">(in 000s)</font& gt;</td> <td>  </td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="8">  </td> <td>  </td> </tr> <tr style="font-size: 8pt;" align="center"> <td valign="bottom" align="left"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">As of</font></td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">October 31, 2009</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">April 30, 2009</font></td> <td> & ;nbsp;</td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="8">  </td> <td>  </td> </tr> <tr style="font-size: 1pt; line-height: 3pt;"> <td>  </td> </tr>  <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Franchise Equity Lines of Credit – undrawn commitment</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">29,286</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> &am p;nbsp;</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">38,055</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Contingent business acquisition obligations</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">24,973</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-fa mily: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">24,165</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Media advertising purchase obligation</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">45,768</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">45,768</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" colspan="9">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="border-top: #000000 1px solid;" colspan="9">  </td> </tr> </table> </div> <div style="font-size: 10pt; background: #ffffff; margin-left: 0%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left"></div> <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 2%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">We routinely enter into contract s that include embedded indemnifications that have characteristics similar to guarantees. Guarantees and indemnifications of the Company and its subsidiaries include obligations to protect counterparties from losses arising from the following: (1) tax, legal and other risks related to the purchase or disposition of businesses; (2) penalties and interest assessed by federal and state taxing authorities in connection with tax returns prepared for clients; (3) indemnification of our directors and officers; and (4) third-party claims relating to various arrangements in the normal course of business. Typically, there is no stated maximum payment related to these indemnifications, and the terms of the indemnities may vary and in many cases are limited only by the applicable statute of limitations. The likelihood of any claims being asserted against us and the ultimate liability related to any such claims, if any, is difficult to predict. While we cannot provide assurance we will ultimately prevail in the event any such claims are asserted, we believe the fair value of guarantees and indemnifications relating to our continuing operations is not material as of October 31, 2009.</div> <div style="margin-top: 6pt; font-size: 1pt;">  </div> <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; margin-right: 0%; font-family: Arial, Helvetica;" align="left"><font class="_mt" style="font-family: Arial, Helvetica;">Discontinued Operations</font></div> <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">Sand Canyon Corporation (SCC), formerly Option One Mortgage Corporation, maintains recourse with respect to loans previously sold or securitized under indemnification of loss provisions relating to breach of representations and warranties made to purchasers or insurers. At October 31, 2009 and April 30, 2009, our loan repurchase reserve totaled $201.2 million and $206.6 million, respectively. This liability is included in accounts payable, accrued expenses and other current liabilities on our condensed consolidated balance sheets.</div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div></div></div> </div> 10.  Commitments and Contingencies    Changes in deferred revenue balances related to our Peace of Mind (POM) program, the current portion of false false No definition available. No authoritative reference available. false false 1 2 false UnKnown UnKnown UnKnown false true XML 25 R15.xml IDEA: Litigation and Related Contingencies 1.0.0.3 false Litigation and Related Contingencies false 1 $ false false Unit_1 Standard http://www.xbrl.org/2003/instance shares xbrli 0 Unit_2 Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 Unit_6 Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 2 Litigation and Related Contingencies [Abstract] 0 hrb_LitigationAndRelatedContingenciesAbstract hrb false na duration string Litigation and Related Contingencies [Abstract] false false false false false true false false false 1 false false 0 0 false false Litigation and Related Contingencies [Abstract] false 3 Litigation and Related Contingencies 1 us-gaap_ScheduleOfLossContingenciesByContingencyTextBlock us-gaap true na duration string No definition available. false false false false false false false false false 1 false false 0 0 <div> <div><div><div> <div> <div> <div> <blockquote dir="ltr" style="margin-right: 0px;"> <blockquote dir="ltr" style="font-size: 10pt; margin-right: 0px; font-family: 'CenturyITC TT','serif';"> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><a name="OLE_LINK36"><b><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';"><font class="_mt">11.<font class="_mt" style="font: 7pt 'Times New Roman';">  </font></font></font></b> <b><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';">Litigation and Related Contingencies</font></b></a></p> <blockquote dir="ltr" style="margin-right: 0px;"> <p class="MsoNormal" style="font-size: 12pt; margin: 0 in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt" style="font-size: 10pt; color: black; font-family: 'CenturyITC TT','serif';">We are party to investigations, legal claims and lawsuits arising out of our business operations. As required, we accrue our best estimate of loss contingencies when we believe that a loss is probable and that we can reasonably estimate the amount of any such loss. Amounts accrued, including obligations under indemnifications, totaled $32.9 million and $27.9 million at October 31, 2009 and April 30, 2009, respectively. Litigation is inherently unpredictable and it is difficult to predict the outcome of particular matters with reasonable certainty and, therefore, the actual amount of any loss may prove to be larger or smaller than the amounts reflected in our consolidated financial statements.</font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; line-height: 6pt; font-family: 'Century Schoolbo ok','serif'; text-align: justify;"><b><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';">  </font></b></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><a name="OLE_LINK20"></a><a name="OLE_LINK12"></a><a name="OLE_LINK10"></a><a name="OLE_LINK61"></a><a name="OLE_LINK55"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';">RAL Litigation</font></font></font></font></font></a></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; color: black; font-family: 'CenturyITC TT','serif';">We have been named as a defendant in numerous lawsuits throughout the country regarding our refund anticipation loan programs (collectively, “RAL Cases”). The RAL Cases have involved a variety of legal theories asserted by plaintiffs. These theories include allegations that, among other things: disclosures in the RAL applications were inadequate, misleading and untimely; the RAL interest rates were usurious and unconscionable; we did not disclose that we would receive part of the finance charges paid by the customer for such loans; untrue, misleading or deceptive statements in marketing RALs; breach of state laws on credit service organizations; breach of contract, unjust enrichment, unfair and deceptive acts or practices; violations of the federal Racketeer Influenced and Corrupt Organizations Act; violations of the federal Fair Debt Collection Practices Act and unfair competition regarding debt collection activities; and that we owe, and breached, a fiduciary duty to our customers in connection with the RAL program.</font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; text-indent: 15pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; color: black; font-family: 'CenturyITC TT','serif';">The amounts claimed in the RAL Cases have been very substantial in some instances, with one settlement resulting in a pretax expense of $43.5 million in fiscal year 2003 (the “Texas RAL Settlement”) and other settlements resulting in a combined pretax expense in fiscal year 2006 of $70.2 million.</font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"&g t;<font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';"><font class="_mt">     We have settled all but one of the RAL Cases. The sole remaining RAL Case is a putative class action entitled <i>Sandra J. Basile, et al. v. H&R Block, Inc., et al.</i>, April Term 1992 Civil Action No. 3246 in the Court of Common Pleas, First Judicial District Court of Pennsylvania, Philadelphia County, instituted on April 23, 1993. The plaintiffs seek unspecified actual and punitive damages, injunctive relief, attorneys’ fees and costs. A Pennsylvania class was certified, but later decertified by the trial court in December 2003. The trial court’s decertification decision is currently on appeal. We believe we have meritorious defenses to this case and intend to defend it vigorously. There can be no assurances, however, as to the outcome of this case or its impact on ou r consolidated results of operations.</font></font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; line-height: 6pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><b><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';">  </font></b></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';">Peace of Mind Litigation</font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-al ign: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; color: black; font-family: 'CenturyITC TT','serif';">We are defendants in lawsuits regarding our Peace of Mind program (collectively, the “POM Cases”), under which our applicable tax return preparation subsidiary assumes liability for additional tax assessments attributable to tax return preparation error. The POM Cases are described below.</font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; text-indent: 15pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><i><font class="_mt" style="font-size: 10pt; color: black; font-family: 'CenturyITC TT','serif';">Lorie J. Marshall, et al. v. H&R Block Tax Services, Inc., et al.</font></i><font class="_mt">&l t;font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; color: black; font-family: 'CenturyITC TT','serif';">, Case No. 08-CV-591 in the U.S. District Court for the Southern District of Illinois, is a putative class action case originally filed in the Circuit Court of Madison County, Illinois on January 18, 2002. The plaintiffs allege that the sale of POM guarantees constitutes (1) statutory fraud by selling insurance without a license, (2) an unfair trade practice, by omission and by “cramming” (i.e., charging customers for the guarantee even though they did not request it or want it), and (3) a breach of fiduciary duty. The plaintiffs seek unspecified damages, attorneys’ fees and costs. The Madison County court ultimately certified a class consisting of all persons residing in 13 states who from January 1, 1997 to final judgment (1) were charged a separate fee for POM by “H&R Block;” (2) were charged a separate fee for POM by an “H&R Block” entity not licensed to sell insurance; or (3) had an unsolicited charge for POM posted to their bills by “H&R Block.” Persons who received the POM guarantee through an H&R Block Premium office were excluded from the class. We subsequently removed the case to federal court in the Southern District of Illinois, where it is now pending. In November 2009, the federal court issued an order effectively vacating the state court’s class certification ruling and allowing plaintiffs time to file a renewed motion for class certification under the federal rules.</font></font></font></font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; text-indent: 15pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font- size: 10pt; color: black; font-family: 'CenturyITC TT','serif';">There is one other putative class action pending against us in Texas that involves the POM guarantee. This case, styled <i>Desiri L. Soliz v. H&R Block, et al.</i> (Cause No. 03-032-D), was filed on January 23, 2003 in the District Court of Kleberg County, Texas and is pending before the same judge that presided over the Texas RAL Settlement, involves the same plaintiffs’ attorneys that are involved in the <i>Marshall</i> litigation in Illinois, and contains allegations similar to those in the <i>Marshall</i> case. The plaintiff seeks actual and treble damages, equitable relief, attorney fees and costs. No class has been certified in this case.</font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt">& lt;font class="_mt"><font class="_mt" style="font-size: 10pt; color: black; font-family: 'CenturyITC TT','serif';"><font class="_mt">     We believe we have meritorious defenses to the claims in the POM Cases, and we intend to defend them vigorously. The amounts claimed in the POM Cases are substantial, however, and there can be no assurances as to the outcome of these pending actions or their impact on our consolidated results of operations individually or in the aggregate.</font></font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; line-height: 6pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><b><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';">  </font></b></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; color: black; font-family: 'Frutiger 45 Light';">Express IRA Litigation</font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">On March 15, 2006, the New York Attorney General filed a lawsuit in the Supreme Court of the State of New York, County of New York (Index No. 06/401110) entitled <i>The People of New York v. H&R Block, Inc. and H&R Block Financial Advisors, Inc</i>. <i>et al</i>. The complaint asserts nationwide juri sdiction and alleges fraudulent business practices, deceptive acts and practices, common law fraud and breach of fiduciary duty with respect to the Express IRA product and seeks equitable relief, disgorgement of profits, damages and restitution, civil penalties and punitive damages. In July 2007, the Supreme Court of the State of New York issued a ruling that dismissed all defendants other than H&R Block Financial Advisors, Inc. (HRBFA) and the claims of common law fraud. The intermediate appellate court reversed this ruling in January 2009. <font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">The amount claimed in this case is substantial. <font class="_mt" style="color: black;">We believe we have meritorious defenses to the claims in this case and intend to defend this case vigorously. There can be no assurances, however, as to the outcome of this case or its impact on our consolidated re sults of operations.</font></font></font></font></font></font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; text-indent: 15pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; color: black; font-family: 'CenturyITC TT','serif';">On January 2, 2008, the Mississippi Attorney General filed a lawsuit in the Chancery Court of Hinds County, Mississippi First Judicial District (Case No. G 2008 6 S 2) entitled <i>Jim Hood, Attorney for the State of Mississippi v. H&R Block, Inc., et al.</i> The complaint alleges fraudulent business practices, deceptive acts and practices, common law fraud and breach of fiduciary duty with respect to the Express IRA product and seeks equitable relief, disgorgement of profits, damages and restitution, civil penalties and punitive damages. The defendants have filed a motion to dismiss. We believe we have meritorious defenses to the claims in this case, and we intend to defend this case vigorously, but there can be no assurances as to its outcome or its impact on our consolidated results of operations.</font></font></font></font></p> <p class="Default" style="font-size: 12pt; margin: 0in 0in 0pt; color: black; text-indent: 15pt; font-family: 'Arial','sans-serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">In addition to the New York and Mississippi Attorney General actions, a number of civil actions were filed against HRBFA and us concerning the Express IRA product, the first of which was filed on March 15, 2006. Except for two cases pending in state court, all of the civil actions have been consolidated by the panel for Multi-District Litigation into a si ngle action styled <i>In re H&R Block, Inc. Express IRA Marketing Litigation</i> (Case No. 06-1786-MD-RED) in the United States District Court for the Western District of Missouri. The amounts claimed in these cases are substantial. <font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">We believe we have meritorious defenses to the claims in these cases and intend to defend these case<font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">s vigorously, but there can be no assurances as to their outcome or their impact on our consolidated results of operations.</font></font></font></font></font></font></font></font></font></font></font></font></p> <p class="Default" style="font-size: 12pt; margin: 0in 0in 0pt; color: black; text-indent: 15pt; font-family: 'Arial','sans-serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">Although we sold HRBFA effective November 1, 2008, we remain responsible for any liabilities relating to the Express IRA litigation through an indemnification agreement.</font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; line-height: 6pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><b><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';">  </font></b></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align : justify;"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';">Securities and Shareholder Litigation</font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; color: black; font-family: 'CenturyITC TT','serif';">On April 6, 2007, a putative class action styled <i>In re H&R Block Securities Litigation</i> (Case No. 06-0236-CV-W-ODS) was filed against the Company and certain of its officers in the United States District Court for the Western District of Missouri. The complaint alleged, among other things, deceptive, material and misleading financial statements and failure to prepare financial statements in accordance with general ly accepted accounting principles. The complaint sought unspecified damages and equitable relief. The court dismissed the complaint in February 2008, and the plaintiffs appealed the dismissal in March 2008. In addition, plaintiffs in a shareholder derivative action that was consolidated into the securities litigation filed a separate appeal in March 2008, contending that the derivative action was improperly consolidated. The derivative action is <i>Iron Workers Local 16 Pension Fund v. H&R Block, et al.</i>, in the United States District Court for the Western District of Missouri, Case No. 06-cv-00466-ODS (instituted on June 8, 2006) and was brought against certain of our directors and officers purportedly on behalf of the Company. The derivative action alleged breach of fiduciary duty, abuse of control, gross mismanagement, waste, and unjust enrichment pertaining to (1) our restatement of financial results in fiscal year 2006 due to errors in determining our state effective income tax ra te and (2) certain of our products and business activities. In September 2009, the appellate court affirmed the dismissal of the securities fraud class action, but reversed the dismissal of the shareholder derivative action. We believe we have meritorious defenses to the claims in the shareholder derivative action and intend to defend the action vigorously. There can be no assurances, however, as to its outcome.</font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; line-height: 6pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><b><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';">  </font></b></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;" ><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';">RSM McGladrey Litigation</font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><a name="OLE_LINK32"></a><a name="OLE_LINK27"><font class="_mt"><font class="_mt" style="font-size: 10pt; color: black; font-family: 'CenturyITC TT','serif';">RSM EquiCo, its parent and certain of its subsidiaries and affiliates, are parties to a class action filed on July 11, 2006 and entitled <i>Do Right’s Plant Growers, et al. v. RSM EquiCo, Inc., et al.</i> Case No. 06 CC00137, in the California Superior Court, Orange County. The complaint contains allegations relating to business valuation services provide d by RSM EquiCo, including allegations of fraud, negligent misrepresentation, breach of contract, breach of implied covenant of good faith and fair dealing, breach of fiduciary duty and unfair competition. Plaintiffs seek unspecified actual and punitive damages, in addition to pre-judgment interest and attorneys’ fees. On March 17, 2009, the court granted plaintiffs’ motion for class certification on all claims. The defendants filed two requests for interlocutory review of the decision, the last of which was denied by the Supreme Court of California on September 30, 2009. A trial date has been set for January 2011.</font></font></a></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; text-indent: 0.25in; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_ mt" style="font-size: 10pt; color: black; font-family: 'CenturyITC TT','serif';">The certified class consists of all RSM EquiCo U.S. clients who signed platform agreements and for whom RSM EquiCo did not ultimately market their business for sale. The fees paid to RSM EquiCo in connection with these agreements total approximately $185 million, a number which substantially exceeds the equity of RSM EquiCo. We intend to defend this case vigorously. The amount claimed in this action is substantial and could have a material adverse impact on our consolidated results of operations. There can be no assurance regarding the outcome of this matter.</font></font></font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; text-indent: 0.25in; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-famil y: 'CenturyITC TT','serif';">On December 7, 2009, a lawsuit was filed in the Circuit Court of Cook County, Illinois (2009-L-014920) against M&P, RSM and H&R Block entitled Ronald R. Peterson ex rel. Lancelot Investors Fund, L.P., et al. v. McGladrey & Pullen LLP, et al. The complaint, which was filed by the trustee for certain bankrupt investment funds, seeks unspecified damages and asserts claims against M&P for failure to meet generally accepted auditing standards and failure to detect fraud in financial statement audits. The complaint also asserts claims for vicarious liability and alter ego liability against RSM, and for equitable restitution against H&R Block. We are evaluating the claims asserted and have not yet formed an opinion about the case or its materiality.<font class="_mt">  </font></font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-famil y: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; color: black; font-family: 'CenturyITC TT','serif';"><font class="_mt">     RSM has a relationship with certain <font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">public accounting firms (collectively, “the Attest Firms”) <font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; color: black; font-family: 'CenturyITC TT','serif';">pursuant to which (1) some RSM employees are also partners or employees of the Attest Firms, (2) many clients of the Attest Firms are also RSM clients, and (3) our RSM McGladrey brand is closely linked to the Attest Firms. The Attest Firms are parties to claims and lawsuits (coll ectively, “Attest Firm Claims”) arising in the normal course of business. Judgments or settlements arising from Attest Firm Claims exceeding the Attest Firms’ insurance coverage could have a direct adverse effect on Attest Firm operations and could impair RSM’s ability to attract and retain clients and quality professionals. For example, accounting and auditing firms (including one of the Attest Firms) have become subject to claims based on losses their clients suffered from investments in investment funds managed by third parties. Although RSM may not have a direct liability for significant Attest Firm Claims, such Attest Firm Claims could have a material adverse effect on RSM’s operations and impair the value of our investment in RSM. There is no assurance regarding the outcome of the Attest Firm Claims.</font></font></font></font></font></font></font></font></font></font></font></font> </font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; color: black; font-family: 'CenturyITC TT','serif';"><font class="_mt">     See note 2 for discussion of the arbitration proceeding between RSM and M&P.</font></font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; line-height: 6pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><b><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';">  </font></b></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; marg in: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';">Litigation and Claims Pertaining to Discontinued Mortgage Operations</font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; color: black; font-family: 'CenturyITC TT','serif';">Although mortgage loan origination activities were terminated and the loan servicing business was sold during fiscal year 2008, SCC remains subject to investigations, claims and lawsuits pertaining to its loan origination and servicing activities that occurred prior to such termination and sale. These investigations, claims and lawsuits inc lude actions by state attorneys general, other state regulators, municipalities, individual plaintiffs, and cases in which plaintiffs seek to represent a class of others alleged to be similarly situated. Among other things, these investigations, claims and lawsuits allege discriminatory or unfair and deceptive loan origination and servicing practices, public nuisance, fraud, and violations of the Truth in Lending Act, Equal Credit Opportunity Act and the Fair Housing Act. In the current non-prime mortgage environment, the number of these investigations, claims and lawsuits has increased over historical experience and is likely to continue at increased levels. The amounts claimed in these investigations, claims and lawsuits are substantial in some instances, and the ultimate resulting liability is difficult to predict. In the event of unfavorable outcomes, the amounts SCC may be required to pay in the discharge of liabilities or settlements could be substantial and, because SCC’s operating results a re included in our consolidated financial statements, could have a material adverse impact on our consolidated results of operations.</font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; color: black; font-family: 'CenturyITC TT','serif';"><font class="_mt">     On June 3, 2008, the Massachusetts Attorney General filed a lawsuit in the Superior Court of Suffolk County, Massachusetts (Case No. 08-2474-BLS) entitled <i>Commonwealth of Massachusetts v. H&R Block, Inc., et al.,</i> alleging unfair, deceptive and discriminatory origination and servicing of mortgage loans and seeking equitable relief, disgorgement of profits, restitution and statutory penalties. In November 2008, the court gr anted a preliminary injunction limiting the ability of the owner of SCC’s former loan servicing business to initiate or advance foreclosure actions against certain loans originated by SCC or its subsidiaries without (1) advance notice to the Massachusetts Attorney General and (2) if the Attorney General objects to foreclosure, approval by the court. The preliminary injunction generally applies to loans meeting all of the following four characteristics: (1) adjustable rate mortgages with an introductory period of three years or less; (2) the borrower has a debt-to-income ratio generally exceeding 50 percent; (3) an introductory interest rate at least 2 percent lower than the fully indexed rate (unless the debt-to-income ratio is 55% or greater); and (4) loan-to-value ratio of 97 percent or certain prepayment penalties. We have appealed this preliminary injunction. We believe the claims in this case are without merit, and we intend to defend this case vigorously. There can be no assurances, however, as to its outcome or its impact on our consolidated results of operations.</font></font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; color: black; font-family: 'CenturyITC TT','serif';"><font class="_mt">     SCC also remains subject to potential claims for indemnification and loan repurchase<font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">s pertaining to loans previously sold<font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; color: black; font-family: 'CenturyITC TT','serif';">. In the current non-prime mortgage environme nt, it is likely that the frequency of repurchase and indemnification claims may increase over historical experience and give rise to additional litigation. In some instances, H&R Block, Inc. was required to guarantee SCC’s obligations. The amounts involved in these potential claims may be substantial, and the ultimate resulting liability is difficult to predict. Because SCC’s operating results are included in our consolidated financial statements, the amounts SCC may be required to pay in the discharge or settlement of these claims in the event of unfavorable outcomes could have a material adverse impact on our consolidated results of operations.</font></font></font></font></font></font></font></font></font></font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; line-height: 6pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><f ont class="_mt"><font class="_mt"><font class="_mt"><b><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';">  </font></b></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';">Other Claims and Litigation</font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; color: black; font-family: 'CenturyITC TT','serif';">We are from time to time party to investigations, claims and lawsuits not discu ssed herein arising out of our business operations. These investigations, claims and lawsuits include actions by state attorneys general, other state regulators, individual plaintiffs, and cases in which plaintiffs seek to represent a class of others similarly situated. Some of these investigations, claims and lawsuits pertain to RALs, the electronic filing of customers’ income tax returns, the POM guarantee program, wage and hour claims and investment products. We believe we have meritorious defenses to each of these investigations, claims and lawsuits, and we are defending or intend to defend them vigorously. The amounts claimed in these matters are substantial in some instances, however the ultimate liability with respect to such matters is difficult to predict. In the event of an unfavorable outcome, the amounts we may be required to pay in the discharge of liabilities or settlements could have a material adverse impact on our consolidated results of operations.</font></font></fo nt></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; text-indent: 15pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">In addition to the aforementioned types of matters, we are party to claims and lawsuits that we consider to be ordinary, routine litigation incidental to our business, including claims and lawsuits (collectively, “Other Claims”) concerning the preparation of customers’ income tax returns, the fees charged customers for various products and services, relationships with franchisees, intellectual property disputes, employment matters and contract disputes. While we cannot provide assurance that we will ultimately prevail in each instance, we believe the amount, if any, we are required to pay in the discharge of liabilities or settlements in th ese Other Claims will not have a material adverse effect on our consolidated <font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">operating results<font class="_mt"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">.</font></font></font></font></font></font></font></font></font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif';">  </p> </blockquote> </blockquote> </blockquote> </div> </div> </div> </div>< /div></div> </div> 11.   Litigation and Related Contingencies We are party to investigations, legal claims and lawsuits arising out of our business operations. As false false No definition available. No authoritative reference available. false false 1 2 false UnKnown UnKnown UnKnown false true XML 26 R20.xml IDEA: Entity Information 1.0.0.3 false Entity Information (USD $) false 1 $ false false Unit_1 Standard http://www.xbrl.org/2003/instance shares xbrli 0 Unit_2 Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 Unit_6 Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 false 2 $ false false Unit_1 Standard http://www.xbrl.org/2003/instance shares xbrli 0 4 Entity Information [Line Items] 2 dei_EntityInformationLineItems dei false na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false 2 false false 0 0 false false No definition available. false 5 Entity Registrant Name 3 dei_EntityRegistrantName dei false na duration normalizedstring No definition available. false false false false false false false false false 1 false false 0 0 H&R BLOCK INC H&R BLOCK INC false false 2 false false 0 0 false false No definition available. No authoritative reference available. false 6 Entity Central Index Key 3 dei_EntityCentralIndexKey dei false na duration na No definition available. false false false false false false false false false 1 false false 0 0 0000012659 0000012659 false false 2 false false 0 0 false false No definition available. No authoritative reference available. false 7 Current Fiscal Year End Date 3 dei_CurrentFiscalYearEndDate dei false na duration monthday No definition available. false false false false false false false false false 1 false false 0 0 --04-30 --04-30 false false 2 false false 0 0 false false No definition available. No authoritative reference available. false 8 Entity Filer Category 3 dei_EntityFilerCategory dei false na duration na No definition available. false false false false false false false false false 1 false false 0 0 Large Accelerated Filer Large Accelerated Filer false false 2 false false 0 0 false false No definition available. No authoritative reference available. false 9 Entity Listings [Table] 1 dei_EntityListingsTable dei false na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false 2 false false 0 0 false false No definition available. false 10 Entity Common Stock, Shares Outstanding 2 dei_EntityCommonStockSharesOutstanding dei false na instant shares No definition available. false false false false false false false false false 1 false false 0 0 false false 2 false true 335541241 335541241 false false No definition available. No authoritative reference available. false false 2 7 false UnKnown NoRounding UnKnown false true XML 27 R4.xml IDEA: CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS 1.0.0.3 false CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $) In Thousands false 1 $ false false Unit_1 Standard http://www.xbrl.org/2003/instance shares xbrli 0 Unit_2 Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 Unit_6 Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 false 2 $ false false Unit_1 Standard http://www.xbrl.org/2003/instance shares xbrli 0 Unit_2 Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 Unit_6 Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 5 Net cash used in operating activities 3 us-gaap_NetCashProvidedByUsedInOperatingActivities us-gaap true na duration monetary No definition available. false false false false false false false false false 1 true true -786152000 -786152 false false 2 true true -665931000 -665931 false false No definition available. No authoritative reference available. true 7 Cash flows from investing activities: 4 us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract us-gaap true na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false 2 false false 0 0 false false No definition available. false 8 Principal repayments on mortgage loans held for investment, net 5 us-gaap_PaymentsForProceedsFromLoansReceivable us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true 38693000 38693 false false 2 false true 54501000 54501 false false No definition available. No authoritative reference available. false 9 Purchases of property and equipment, net 5 us-gaap_PaymentsToAcquirePropertyPlantAndEquipment us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true -7280000 -7280 false false 2 false true -58586000 -58586 false false No definition available. No authoritative reference available. false 10 Payments made for business acquisitions, net of cash acquired 5 us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true -6606000 -6606 false false 2 false true -4709000 -4709 false false No definition available. No authoritative reference available. false 11 Net cash used in investing activities of discontinued operations 5 us-gaap_CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations us-gaap true debit duration monetary No definition available. false false false false false false false false false 1 false true 0 0 false false 2 false true -48917000 -48917 false false No definition available. No authoritative reference available. false 12 Other, net 5 us-gaap_PaymentsForProceedsFromOtherInvestingActivities us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true 18473000 18473 false false 2 false true 8910000 8910 false false No definition available. No authoritative reference available. true 13 Net cash provided by (used in) investing activities 5 us-gaap_NetCashProvidedByUsedInInvestingActivities us-gaap true debit duration monetary No definition available. false false false false false false false false false 1 false true 43280000 43280 false false 2 false true -48801000 -48801 false false No definition available. No authoritative reference available. true 14 Cash flows from financing activities: 4 us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract us-gaap true na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false 2 false false 0 0 false false No definition available. false 15 Repayments of Federal Home Loan Bank borrowings 5 us-gaap_RepaymentsOfFederalHomeLoanBankBorrowings us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true 0 0 false false 2 false true -40000000 -40000 false false No definition available. No authoritative reference available. false 16 Proceeds from Federal Home Loan Bank borrowings 5 us-gaap_ProceedsFromFederalHomeLoanBankBorrowings us-gaap true debit duration monetary No definition available. false false false false false false false false false 1 false true 0 0 false false 2 false true 15000000 15000 false false No definition available. No authoritative reference available. false 17 Repayments of other short-term borrowings 5 us-gaap_RepaymentsOfOtherShortTermDebt us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true 0 0 false false 2 false true -60000000 -60000 false false No definition available. No authoritative reference available. false 18 Proceeds from other short-term borrowings 5 us-gaap_ProceedsFromOtherShortTermDebt us-gaap true debit duration monetary No definition available. false false false false false false false false false 1 false true 0 0 false false 2 false true 753625000 753625 false false No definition available. No authoritative reference available. false 19 Customer banking deposits, net 5 us-gaap_IncreaseDecreaseInDeposits us-gaap true debit duration monetary No definition available. false false false false false false false false false 1 false true 638466000 638466 false false 2 false true -40595000 -40595 false false No definition available. No authoritative reference available. false 20 Dividends paid 5 us-gaap_PaymentsOfDividends us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true -100784000 -100784 false false 2 false true -96555000 -96555 false false No definition available. No authoritative reference available. false 21 Acquisition of treasury shares 5 us-gaap_PaymentsForRepurchaseOfCommonStock us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true -3785000 -3785 false false 2 false true -4467000 -4467 false false No definition available. No authoritative reference available. false 22 Proceeds from exercise of stock options 5 us-gaap_ProceedsFromStockOptionsExercised us-gaap true debit duration monetary No definition available. false false false false false false false false false 1 false true 8218000 8218 false false 2 false true 61699000 61699 false false No definition available. No authoritative reference available. false 23 Proceeds from issuance of common stock, net 5 us-gaap_ProceedsFromIssuanceOfCommonStock us-gaap true debit duration monetary No definition available. false false false false false false false false false 1 false true 0 0 false false 2 false true 141558000 141558 false false No definition available. No authoritative reference available. false 24 Net cash provided by financing activities of discontinued operations 5 us-gaap_CashProvidedByUsedInFinancingActivitiesDiscontinuedOperations us-gaap true debit duration monetary No definition available. false false false false false false false false false 1 false true 0 0 false false 2 false true 4783000 4783 false false No definition available. No authoritative reference available. false 25 Other, net 5 us-gaap_ProceedsFromPaymentsForOtherFinancingActivities us-gaap true debit duration monetary No definition available. false false false false false false false false false 1 false true -30884000 -30884 false false 2 false true 8413000 8413 false false No definition available. No authoritative reference available. true 26 Net cash provided by financing activities 5 us-gaap_NetCashProvidedByUsedInFinancingActivities us-gaap true debit duration monetary No definition available. false false false false false false false false false 1 false true 511231000 511231 false false 2 false true 743461000 743461 false false No definition available. No authoritative reference available. true 27 Effects of exchange rates on cash 4 us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents us-gaap true debit duration monetary No definition available. false false false false false false false false false 1 false true 9221000 9221 false false 2 false true 0 0 false false No definition available. No authoritative reference available. false 28 Net increase (decrease) in cash and cash equivalents 4 us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease us-gaap true na duration monetary No definition available. false false false false false false false false false 1 false true -222420000 -222420 false false 2 false true 28729000 28729 false false No definition available. No authoritative reference available. false 29 Cash and cash equivalents at beginning of the period 3 us-gaap_CashAndCashEquivalentsAtCarryingValue us-gaap true debit instant monetary No definition available. false false false false false false true false false 1 false true 1654663000 1654663 false false 2 false true 664897000 664897 false false No definition available. No authoritative reference available. false 30 Cash and cash equivalents at end of the period 3 us-gaap_CashAndCashEquivalentsAtCarryingValue us-gaap true debit instant monetary No definition available. false false false false false false false true false 1 false true 1432243000 1432243 false false 2 false true 693626000 693626 false false No definition available. No authoritative reference available. false 31 Supplemental Cash Flow Information [Abstract] 3 us-gaap_SupplementalCashFlowInformationAbstract us-gaap true na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false 2 false false 0 0 false false No definition available. false 32 Income taxes paid 4 us-gaap_IncomeTaxesPaid us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true 196427000 196427 false false 2 false true 99910000 99910 false false No definition available. No authoritative reference available. false 33 Interest paid on borrowings 4 us-gaap_InterestPaid us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true 37304000 37304 false false 2 false true 38713000 38713 false false No definition available. No authoritative reference available. false 34 Interest paid on deposits 4 hrb_InterestPaidOnDeposits hrb false credit duration monetary Interest paid to customers based on their deposit balances. false false false false false false false false false 1 false true 4134000 4134 false false 2 false true 10441000 10441 false false Interest paid to customers based on their deposit balances. No authoritative reference available. false 35 Transfers of loans to foreclosed assets 4 us-gaap_TransferOtherRealEstate us-gaap true debit duration monetary No definition available. false false false false false false false false false 1 true true 9212000 9212 false false 2 true true 62578000 62578 false false No definition available. No authoritative reference available. false false 2 30 false Thousands UnKnown UnKnown false true XML 28 R16.xml IDEA: Segment Information 1.0.0.3 false Segment Information false 1 $ false false Unit_1 Standard http://www.xbrl.org/2003/instance shares xbrli 0 Unit_2 Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 Unit_6 Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 2 Segment Information [Abstract] 0 hrb_SegmentInformationAbstract hrb false na duration string Segment Information [Abstract] false false false false false true false false false 1 false false 0 0 false false Segment Information [Abstract] false 3 Segment Information 1 us-gaap_SegmentReportingDisclosureTextBlock us-gaap true na duration string No definition available. false false false false false false false false false 1 false false 0 0 <div> <div><div><div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div style="margin-left: 6%;"> <table style="font-size: 10pt; background: #ffffff; color: #000000; font-family: Arial, Helvetica;" cellspacing="0" cellpadding="0" border="0"> <tr valign="top"> <td><b><font class="_mt" style="font-family: Arial, Helvetica;">12. </font></b></td> <td><b><font class="_mt" style="font-family: Arial, Helvetica;">Segment Information</font></b></td> </tr> </table> <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">  </div> <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">Results of our continuing operations by reportable operating segment are as follows:</div> <div style="margin-top: 6pt; font-size: 1pt;">  </div> <table style="font-size: 10pt; background: #ffffff; color: #000000; font-family: 'Times New Roman', Times;" cellspacing="0" cellpadding="0" align="center" border="0"> <tr style="font-size: 1pt;" valign="bottom"> <td width="53%">  </td>  <td width="2%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="7%">  </td>  <td align="left" width="1%">&nb sp; </td>  <td width="3%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="7%">  </td>  <td align="left" width="1%">  </td>  <td width="3%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="7%">  </td>  <td align="left" width="1%">  </td>  <td width="3%">  </td>  <td align="right" width="1%">  </ td>  <td align="right" width="7%">  </td>  <td align="left" width="1%">  </td> </tr>  <tr style="font-size: 10pt;" align="center"> <td valign="bottom" align="right">  </td> <td>  </td> <td valign="bottom" align="right" colspan="2">  </td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2">  </td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2">  </td> <td>  </td> <td>  </td> <td valign="bottom" ali gn="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">(in 000s)</font></td> <td>  </td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="16">  </td> <td>  </td> </tr> <tr style="font-size: 10pt;" align="center"> <td valign="bottom" align="right">  </td> <td>  </td> <td align="center" colspan="6">  </td> <td>  </td> <td>  </td> <td align="center" colspan="6"><font class="_mt" style="font-family: Arial, Helvetica;">Six Months Ended<br /></font></td> <td>  </td> </tr> <tr style="font-size: 10pt;" align="center"> <td valign="bottom" align="right">  </td> <td>  </td> <td align="center" colspan="6"><font class="_mt" style="font-family: Arial, Helvetica;">Three Months Ended October 31,</font></td> <td>  </td> <td>  </td> <td align="center" colspan="6"><font class="_mt" style="font-family: Arial, Helvetica;">October 31,</font></td> <td>  </td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="16">  </td> <td>  </td> </tr> <tr style="font-size: 8pt;" align="center"> <td valign="bottom" align="right">  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" s tyle="font-size: 10pt; font-family: Arial, Helvetica;">2009</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 10pt; font-family: Arial, Helvetica;">2008</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 10pt; font-family: Arial, Helvetica;">2009</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 10pt; font-family: Arial, Helvetica;">2008</font></td> <td>  </td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" co lspan="16">  </td> <td>  </td> </tr> <tr style="font-size: 1pt; line-height: 3pt;"> <td>  </td> </tr>  <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 10pt; text-indent: -10pt;">Revenues:</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" vali gn="bottom" align="left"> <div style="margin-left: 20pt; text-indent: -10pt;">Tax Services</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">109,305</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">104,734</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">197,2 68</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">186,434</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 20pt; text-indent: -10pt;">Business Services</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">206,602</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">233,045</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">384,220</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">407,696</td> < td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 20pt; text-indent: -10pt;">Corporate</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">10,174</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">13,690</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  & lt;/td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">20,098</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">29,248</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;"> &nb sp;</td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td s tyle="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">326,081</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">351,469</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">601,586</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td s tyle="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">623,378</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 10pt; text-indent: -10pt;">Pretax income (loss):</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-fa mily: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> ;  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 20pt; text-indent: -10pt;">Tax Services</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(172,188</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(188,125</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom " align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(344,162</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(351,782</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 20pt; text-indent: -10pt;">Business Services</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">174</td> <td style="f ont-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">13,081</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,495</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="botto m" align="right">12,786</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 20pt; text-indent: -10pt;">Corporate</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(40,839</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(52,409</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(81,059</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(101,427</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;"> &nb sp;</td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 20pt; text-indent: -10pt;">Loss from continuing operations before tax benefit&l t;/div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(212,853</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(227,453</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(423,726</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  & lt;/td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(440,423</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" colspan="17">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="border-top: #000000 1px solid;" colspan="17">  </td> </tr> </table> <div style="font-size: 10pt; background: #ffffff; margin-left: 0%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left"></div> <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 2%; margin- right: 0%; font-family: 'Times New Roman', Times;" align="left">Effective May 1, 2009, we realigned certain segments of our business to reflect a new management reporting structure. The operations of HRB Bank, which was previously reported as the Consumer Financial Services segment, have now been reclassified, with activities that support our retail tax network included in the Tax Services segment, and the net interest margin and gains and losses relating to our portfolio of mortgage loans held for investment and related assets included in corporate. Presentation of prior period results reflects the new segment reporting structure.</div> <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 2%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">These segment changes also resulted in the reclassification of assets between segments. Identifiable assets by reportable segment at October 31, 2009 are as follows:</div > <div style="margin-top: 6pt; font-size: 1pt;">  </div> <table style="font-size: 10pt; background: #ffffff; color: #000000; font-family: 'Times New Roman', Times;" cellspacing="0" cellpadding="0" align="center" border="0"> <tr style="font-size: 1pt;" valign="bottom"> <td width="88%">  </td>  <td width="2%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="8%">  </td>  <td align="left" width="1%">  </td> </tr>  <tr style="font-size: 8pt;" align="center"> <td valign="bottom" align="right">&nbs p; </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 10pt; font-family: Arial, Helvetica;">(in 000s)</font></td> <td>  </td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="4">  </td> <td>  </td> </tr> <tr style="font-size: 1pt; line-height: 3pt;"> <td>  </td> </tr>  <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 10pt; text-indent: -10pt;">Tax Services</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$&l t;/td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">2,790,766</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 10pt; text-indent: -10pt;">Business Services</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">857,698</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 10pt; text-indent: -10pt;">Corporate</div> ; </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,318,895</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style=" font-family: Arial, Helvetica;" valign="bottom" align="right">4,967,359</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" colspan="5">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="border-top: #000000 1px solid;" colspan="5">  </td> </tr> </table> </div> </div> </div> </div> </ div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div></div></div> </div> 12.  Segment Information    Results of our continuing operations by reportable operating segment are as follows:       false false No definition available. No authoritative reference available. false false 1 2 false UnKnown UnKnown UnKnown false true XML 29 R9.xml IDEA: Goodwill and Intangible Assets 1.0.0.3 false Goodwill and Intangible Assets false 1 $ false false Unit_1 Standard http://www.xbrl.org/2003/instance shares xbrli 0 Unit_2 Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 Unit_6 Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 2 Goodwill and Intangible Assets [Abstract] 0 hrb_GoodwillAndIntangibleAssetsAbstract hrb false na duration string Goodwill and Intangible Assets [Abstract] false false false false false true false false false 1 false false 0 0 false false Goodwill and Intangible Assets [Abstract] false 3 Goodwill and Intangible Assets 1 us-gaap_GoodwillAndIntangibleAssetsDisclosureTextBlock us-gaap true na duration string No definition available. false false false false false false false false false 1 false false 0 0 <div> <div><div><div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div style="margin-left: 6%;"> <table style="font-size: 10pt; background: #ffffff; color: #000000; font-family: Arial, Helvetica;" cellspacing="0" cellpadding="0" border="0"> <tr valign="top"> <td><b><font class="_mt" style="font-family: 'Times New Roman', Times;">5.  </font></b></td> <td><b><font class="_mt" style="font-family: 'Times New Roman', Times;">Goodwill and Intangible Assets</font></b></td> </tr> </table>  <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">& ;nbsp; </div> <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">Changes in the carrying amount of goodwill for the six months ended October 31, 2009 consist of the following:</div> <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">                                          &nbsp ;                                                                                                      &a mp;nbsp;                                                                                                     & nbsp;                                                         (in 000s)</font></div> <div style="margin-left: 4%; margin-right: 0%;"> <table style="font-size: 9pt; background: #ffffff; color: #000000; font-family: 'Times New Roman', Times;" cellspacing="0" cellpadding="0" align="center" border="0"> <tr style="font-size: 1pt;" valign="bottom"> <td width="20%">  </td>  <td width="6%">& amp;nbsp; </td>  <td align="right" width="1%">  </td>  <td align="right" width="10%">  </td>  <td align="left" width="1%">  </td>  <td width="6%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="6%">  </td>  <td align="left" width="1%">  </td>  <td width="6%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="7%">& nbsp; </td>  <td align="left" width="1%">  </td>  <td width="6%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="4%">  </td>  <td align="left" width="1%">  </td>  <td width="6%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="13%">  </td>  <td align="left" width="1%">  </td> </tr> & lt;!-- TableOutputHead --> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="20">  </td> <td>  </td> </tr> <tr style="font-size: 8pt;" align="center"> <td valign="bottom" align="right">  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">April 30, 2009</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Additions</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_m t" style="font-size: 9pt; font-family: Arial, Helvetica;">Impairment</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Other</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">October 31, 2009</font></td> <td>  </td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="20">  </td> <td>  </td> </tr> <tr style="font-size: 1pt; line-height: 3pt;"> <td>  </td> </tr>  <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Tax Services</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">447,591</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">6,227</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valig n="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,862</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">455,680</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Business Services</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">402,639</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetic a;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(1,439</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">401,200</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="bo rder-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">&n bsp; </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Total</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">850,230</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">6,227</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="le ft">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">423</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">856,880</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">&am p;nbsp; </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border- top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" colspan="21">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="border-top: #000000 1px solid;" colspan="21">  </td> </tr> </table> </div> <div style="font-size: 10pt; background: #ffffff; margin-left: 0%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left"></div> <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 2%; margin-ri ght: 0%; font-family: 'Times New Roman', Times;" align="left">We test goodwill for impairment annually at the beginning of our fourth quarter, or more frequently if events occur which could, more likely than not, reduce the fair value of a reporting unit’s net assets below its carrying value.</div> <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 2%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">We considered the July 21, 2009 notice by M&P of its intent to terminate the administrative services agreement with RSM to represent a significant change in circumstances requiring an interim evaluation of the fair value of our RSM reporting unit. Goodwill of this reporting unit totaled $371.9 million at October 31, 2009. The net carrying value of other intangible assets of RSM totaled $92.4 million at October 31, 2009, including $50.8 million for an indefinite - -lived trade name asset. We have concluded that, as of October 31, 2009, the fair value of this reporting unit exceeds its carrying value and also that the net carrying value of other intangible assets is recoverable.</div> <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 2%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">Our conclusion is based on our current assumptions, including, but not limited to, those listed below.</div> <table cellspacing="0" cellpadding="0" border="0"> <tr> <td width="6%"></td> <td width="2%"></td> <td width="92%"> <p>  </p> </td> </tr> <tr style="font-size: 10pt; background: #ffffff; color: #000000; font-family: 'Times New Roman', Times;" valign="top"> <td>  </td> <td>  </td> <td align="left"> <p class="MsoBodyText" style="font- size: 12pt; margin: 0in 0in 0pt 0.5in; text-indent: -0.25in; font-family: 'Times New Roman','serif'; text-align: justify;"><font class="_mt" style="font-size: 10pt; font-family: Wingdings;"><font class="_mt">§<font class="_mt" style="font: 7pt 'Times New Roman';">   <font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">We have assumed that our noncompete rights are enforceable.</font></font></font></font></p> <p class="MsoBodyText" style="font-size: 12pt; margin: 0in 0in 0pt 0.5in; text-indent: -0.25in; font-family: 'Times New Roman','serif'; text-align: justify;" align="left"><font class="_mt" style="font-size: 10pt; font-family: Wingdings;"><font class="_mt">§<font class="_mt" style="font: 7pt 'Times New Roman';">   <font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">We have assumed that, more likely than not, RS M and M&P will continue to</font></font></font></font><font class="_mt" style="font-size: 10pt; font-family: Wingdings;"><font class="_mt"><font class="_mt" style="font: 7pt 'Times New Roman';"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';"> collaborate; or,</font></font></font></font></p> <p class="MsoBodyText" style="font-size: 12pt; margin: 0in 0in 0pt 0.5in; text-indent: -0.25in; font-family: 'Times New Roman','serif'; text-align: justify;" align="left"><font class="_mt" style="font-size: 10pt; font-family: Wingdings;"><font class="_mt"><font class="_mt" style="font: 7pt 'Times New Roman';"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">     in the event of a separation, RSM will successfully establish an alliance with other attest</font></font></font></font& gt;</p> <p class="MsoBodyText" style="font-size: 12pt; margin: 0in 0in 0pt 0.5in; text-indent: -0.25in; font-family: 'Times New Roman','serif'; text-align: justify;" align="left"><font class="_mt" style="font-size: 10pt; font-family: Wingdings;"><font class="_mt"><font class="_mt" style="font: 7pt 'Times New Roman';"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">     firms.</font></font></font></font></p> <p class="MsoBodyText" style="font-size: 12pt; margin: 0in 0in 0pt 0.5in; text-indent: -0.25in; font-family: 'Times New Roman','serif'; text-align: justify;"><font class="_mt" style="font-size: 10pt; font-family: Wingdings;"><font class="_mt">§<font class="_mt" style="font: 7pt 'Times New Roman';">  <font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">We have assumed that ongoing negotiati ons between RSM and M&P will not result in</font></font></font></font></p> <p class="MsoBodyText" style="font-size: 12pt; margin: 0in 0in 0pt 0.5in; text-indent: -0.25in; font-family: 'Times New Roman','serif'; text-align: justify;"><font class="_mt" style="font-size: 10pt; font-family: Wingdings;"><font class="_mt"><font class="_mt" style="font: 7pt 'Times New Roman';"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">    modifications of their relationship that would be materially adverse to the financial interests of RSM.</font></font></font></font></p> <p class="MsoBodyText" style="font-size: 12pt; margin: 0in 0in 0pt 0.5in; text-indent: -0.25in; font-family: 'Times New Roman','serif'; text-align: justify;"><font class="_mt" style="font-size: 10pt; font-family: Wingdings;"><font class="_mt">§<font class="_mt" style="font: 7pt 'Times New Roman';">  <font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">In the event of a separation, we have made various assumptions concerning client retention</font></font></font></font></p> <p class="MsoBodyText" style="font-size: 12pt; margin: 0in 0in 0pt 0.5in; text-indent: -0.25in; font-family: 'Times New Roman','serif'; text-align: justify;"><font class="_mt" style="font-size: 10pt; font-family: Wingdings;"><font class="_mt"><font class="_mt" style="font: 7pt 'Times New Roman';"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">   and post-separation operating margins.</font></font></font></font></p> <p class="MsoBodyText" style="font-size: 12pt; margin: 0in 0in 0pt 0.5in; text-indent: -0.25in; font-family: 'Times New Roman','serif'; text-align: justify;"><font class="_mt" style="font-size: 10pt; font - -family: Wingdings;"><font class="_mt">§<font class="_mt" style="font: 7pt 'Times New Roman';">  <font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">In the event of a separation, we have assumed M&P would be able to repay its indebtedness to RSM.</font></font></font></font></p> </td> </tr> <tr style="font-size: 10pt; background: #ffffff; color: #000000; font-family: 'Times New Roman', Times;" valign="top"> <td>  </td> <td></td> <td align="left"></td> </tr> <tr style="font-size: 10pt; background: #ffffff; color: #000000; font-family: 'Times New Roman', Times;" valign="top"> <td>  </td> <td></td> <td align="left"></td> </tr> <tr style="font-size: 10pt; background: #ffffff; color: #000000; font-family: 'Times New Roman', Times;" valign="to p"> <td>  </td> <td></td> <td align="left"></td> </tr> </table> </div> <div style="margin-left: 6%;"> <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 2%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">It is difficult to predict the outcome of the above matters, including the outcome of mitigating factors that we are currently pursuing. Therefore, it is possible that changes in our assumptions, based on future events or circumstances, could result in changes in our fair value estimates and corresponding impairment charges.</div> <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 2%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">RSM’s subsidiary, RSM EquiCo, Inc. (RSM EquiCo), which assists clients with capital markets transactions, has exp erienced declining revenues in the current economic environment. If availability of financing for acquisitions in the middle-market remains limited, revenues may continue to fall below our expectations, which could lead us to consider impairment of the $29.3 million carrying value of goodwill related to our capital markets business.</div> <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 2%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">Intangible assets consist of the following:</div> <div style="margin-top: 6pt; font-size: 1pt;">  </div> <div style="margin-left: 4%; margin-right: 0%;"> <table style="font-size: 9pt; background: #ffffff; color: #000000; font-family: 'Times New Roman', Times;" cellspacing="0" cellpadding="0" align="center" border="0"> <tr style="font-size: 1pt;" valign="bottom"> <td width="34%"> &am p;nbsp;</td>  <td width="2%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="6%">  </td>  <td align="left" width="1%">  </td>  <td width="2%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="9%">  </td>  <td align="left" width="1%">  </td>  <td width="2%">  </td>  <td align="right" width="1%">  </td& gt;  <td align="right" width="6%">  </td>  <td align="left" width="1%">  </td>  <td width="2%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="6%">  </td>  <td align="left" width="1%">  </td>  <td width="2%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="9%">  </td>  <td align="left" width="1%">  </td> < !-- colindex=06 type=hang1 --> <td width="2%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="6%">  </td>  <td align="left" width="1%">  </td> </tr>  <tr style="font-size: 9pt;" align="center"> <td valign="bottom" align="right">  </td> <td>  </td> <td valign="bottom" align="right" colspan="2">  </td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2">  </td> <td>  </td> <td>  </td> <td va lign="bottom" align="right" colspan="2">  </td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2">  </td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2">  </td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">(in 000s)</font></td> <td>  </td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="24">  </td> <td>  </td> </tr> <tr style="font-size: 9pt;" align="center"> <td valign="bottom" align ="left"><font class="_mt" style="font-family: Arial, Helvetica;">As of</font></td> <td>  </td> <td align="center" colspan="10"><font class="_mt" style="font-family: Arial, Helvetica;">October 31, 2009</font></td> <td>  </td> <td>  </td> <td align="center" colspan="10"><font class="_mt" style="font-family: Arial, Helvetica;">April 30, 2009</font></td> <td>  </td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="24">  </td> <td>  </td> </tr> <tr style="font-size: 9pt;" align="center"> <td valign="bottom" align="left">  </td> <td>  </td> <td valign="bottom" align= "right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">Gross<br /></font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2">  </td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2">  </td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">Gross<br /></font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2">  </td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"> & ;nbsp;</td> <td>  </td> </tr> <tr style="font-size: 9pt;" align="center"> <td valign="bottom" align="left">  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">Carrying<br /></font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">Accumulated<br /></font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2">  </td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">Carrying<br /></font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-family: Arial, Helvetica;">Accumulated<br /></font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2">  </td> <td>  </td> </tr> <tr style="font-size: 8pt;" align="center"> <td valign="bottom" align="left">  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Amount</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial , Helvetica;">Amortization</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Net</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Amount</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Amortization</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Net</font& gt;</td> <td>  </td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="24">  </td> <td>  </td> </tr> <tr style="font-size: 1pt; line-height: 3pt;"> <td>  </td> </tr>  <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Tax Services:</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> ;  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right"> &am p;nbsp;</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18 pt; text-indent: -9pt;">Customer relationships</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">61,475</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(29,237</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">32,238</td> <td style="font-family: Arial, Helvetica;" valign="bot tom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">54,655</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(25,267</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">29,388</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">   </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Noncompete agreements</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">22,537</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(20,808</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,729</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">23,263</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(20,941</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td >  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">2,322</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Reacquired franchise rights</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">229,438</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetic a;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(4,045</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">225,393</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">229,438</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <t d style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(1,838</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">227,600</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Franchise agreements</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">& amp;nbsp; </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">19,201</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(1,173</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">18,028</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica; " valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">19,201</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(533</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">18,668</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style=" font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Purchased technology</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">12,500</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(5,219</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <t d style="font-family: Arial, Helvetica;" valign="bottom" align="right">7,281</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">12,500</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(4,240</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">&am p;nbsp; </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">8,260</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Trade name</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,325</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helve tica;" valign="bottom" align="right">(300</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,025</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1,025</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td s tyle="font-family: Arial, Helvetica;" valign="bottom" align="right">(217</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">808</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Business Services:</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td st yle="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-famil y: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style ="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Customer relationships</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">145,177</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(115,558</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> ; <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">29,619</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">146,040</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(111,017</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="l eft">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">35,023</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Noncompete agreements</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">33,061</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica; " valign="bottom" align="right">(21,031</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">12,030</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">33,068</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td s tyle="font-family: Arial, Helvetica;" valign="bottom" align="right">(19,908</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">13,160</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Trade name – amortizing</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom " align="right">2,600</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(2,600</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Aria l, Helvetica;" valign="bottom" align="right">2,600</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(2,600</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; te xt-indent: -9pt;">Trade name – <font class="_mt" style="white-space: nowrap;">non-amortizing</font></div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">55,637</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(4,868</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style=" font-family: Arial, Helvetica;" valign="bottom" align="right">50,769</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">55,637</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(4,868</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> & amp;nbsp;</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">50,769</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </t d> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="fon t-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">582,951</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(204,839</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">378,112</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, H elvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">577,427</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(191,429</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">385,998</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  &l t;/td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td> & amp;nbsp;</td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" colspan="25">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="border-top: #000000 1px solid;" colspan="25">  </td> </tr> </table> </div> <div style="font-size: 10pt; background: #ffffff; margin-left: 0%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">& lt;/div> <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 2%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">Amortization of intangible assets for the three and six months ended October 31, 2009 was $7.5 million and $14.4 million, respectively, and $8.0 million and $13.6 million, for the three and six months ended October 31, 2008, respectively. Estimated amortization of intangible assets for fiscal years 2010 through 2014 is $29.7 million, $27.1 million, $24.1 million, $19.8 million and $16.4 million, respectively.</div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> < ;!-- body --></div> </div></div></div> </div> 5.   Goodwill and Intangible Assets    Changes in the carrying amount of goodwill for the six months ended October 31, 2009 consist false false No definition available. No authoritative reference available. false false 1 2 false UnKnown UnKnown UnKnown false true XML 30 R6.xml IDEA: Recent Events 1.0.0.3 false Recent Events false 1 $ false false Unit_1 Standard http://www.xbrl.org/2003/instance shares xbrli 0 Unit_2 Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 Unit_6 Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 2 Recent Events [Abstract] 0 hrb_RecentEventsAbstract hrb false na duration string Recent Events [Abstract] false false false false false true false false false 1 false false 0 0 false false Recent Events [Abstract] false 3 Recent Events 1 us-gaap_ScheduleOfSubsequentEventsTextBlock us-gaap true na duration string No definition available. false false false false false false false false false 1 false false 0 0 <div> <div><div><div> <div> <div> <div> <blockquote dir="ltr" style="margin-right: 0px;"> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><b><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';"><font class="_mt">2.<font class="_mt" style="font: 7pt 'Times New Roman';">    </font></font></font></b> <b><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';">Recent Events</font></b></p> <blockquote dir="ltr" style="margin-right: 0px;"> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT ','serif';">RSM McGladrey, Inc. (RSM) and McGladrey & Pullen LLP (M&P), an independent registered public accounting firm, collaborate to provide accounting, tax and consulting services to clients under an alternative practice structure. <a name="OLE_LINK16">RSM and M&P also share in certain common overhead costs through an administrative services agreement. These services are provided by, and coordinated through, RSM, for which RSM receives a management fee.</a></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><a name="OLE_LINK72"></a><a name="OLE_LINK71"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';"><font class="_mt">     On July 21, 2009, M&P provided 210 days notice of its intent to terminate the administrative services agreeme nt. The effect of the notice will be to terminate the alternative practice structure on February 16, 2010, unless revoked or modified prior to that time. As a protective measure, on September 15, 2009, RSM provided notice of its intent to terminate the administrative services agreement. Absent revocation or modification by RSM, the effect of RSM’s notice will be to terminate the alternative practice structure on April 13, 2010 even in the event M&P revokes or modifies the M&P notice.</font></font></font></a> <font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">Since July 23, 2009, <font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">RSM and M&P have been engaged in arbitration to resolve various disputes regarding their contractual relationship, including the scope and enforceability of res trictive covenants agreed to by M&P. On November 24, 2009, the arbitration panel issued a final and binding ruling regarding the enforceability of the covenants. The ruling is confidential. RSM and M&P <font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">are continuing negotiations to determine if there are mutually agreeable changes to the current arrangements that would allow the alternative practice structure with M&P to continue. <font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">There are no assurances as to the outcome of these negotiations.</font></font></font></font></font></font></font></font></font></font></font></font></p> </blockquote> </blockquote> </div> </div> < !-- body --></div> </div></div></div> </div> 2.     Recent Events RSM McGladrey, Inc. (RSM) and McGladrey & Pullen LLP (M&P), an independent registered public accounting firm, false false No definition available. No authoritative reference available. false false 1 2 false UnKnown UnKnown UnKnown false true XML 31 R5.xml IDEA: Summary of Significant Accounting Policies 1.0.0.3 false Summary of Significant Accounting Policies false 1 $ false false Unit_1 Standard http://www.xbrl.org/2003/instance shares xbrli 0 Unit_2 Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 Unit_6 Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 2 Summary of Significant Accounting Policies [Abstract] 0 hrb_SummaryOfSignificantAccountingPoliciesAbstract hrb false na duration string Summary of Significant Accounting Policies [Abstract] false false false false false true false false false 1 false false 0 0 false false Summary of Significant Accounting Policies [Abstract] false 3 Summary of Significant Accounting Policies 1 us-gaap_SignificantAccountingPoliciesTextBlock us-gaap true na duration string No definition available. false false false false false false false false false 1 false false 0 0 <div> <div><div><blockquote dir="ltr" style="margin-right: 0px;"> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><b><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';"><font class="_mt">1.<font class="_mt" style="font: 7pt 'Times New Roman';">    </font></font></font></b> <b><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';">Summary of Significant Accounting Policies</font></b></p> </blockquote> <blockquote dir="ltr" style="margin-right: 0px;"> <blockquote dir="ltr" style="margin-right: 0px;"> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif';"><font class="_mt" style="font-siz e: 10pt; font-family: 'Frutiger 45 Light';">Basis of Presentation</font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">The condensed consolidated balance sheet as of October 31, 2009, the condensed consolidated statements of operations and comprehensive income (loss) for the three and six months ended October 31, 2009 and 2008, and the condensed consolidated statements of cash flows for the six months ended October 31, 2009 and 2008 have been prepared by the Company, without audit. In the opinion of management, all adjustments, which include only normal recurring adjustments, necessary to present fairly the financial position, results of operations and cash flows at October 31, 2009 and for all periods presented have been made. <a name="OLE_LINK65"></a><a name="OLE_LINK64"></a></font>& lt;/p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; text-indent: 13.5pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">“H&R Block,” “the Company,” “we,” “our” and “us” are used interchangeably to refer to H&R Block, Inc. or to H&R Block, Inc. and its subsidiaries, as appropriate to the context.</font></font></font></p> <p style="font-size: 9pt; margin: 0in 0in 0pt; text-indent: 13.5pt; font-family: 'Arial','sans-serif'; text-align: justify;"><a name="OLE_LINK14"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">Certain reclassifications have been made to prior year amounts to conform to the current year presentation. In addition, we realigned our segments as discussed in note 12, and accordingly restated segment disclosures for prior periods. These changes had no effect on our results of operations or stockholders’ equity as previously reported.</font></font></font></a></p> <p class="MsoBodyText" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Times New Roman','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';"><font class="_mt">     Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles have been condensed or omitted. These condensed consolidated financial statements should be read in conjunction with the financial <font class="_mt" style="letter-spacing: -0.1pt;">statem ents and notes thereto included in our April 30, 2009 Annual Report to Shareholders on Form 10-K. All amounts presented herein as of April 30, 2009 or for the year then ended, are derived from our <font class="_mt" style="letter-spacing: -0.1pt;">April 30, 2009 Annual Report to Shareholders on Form 10-K.</font></font></font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; text-indent: 13.5pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">We have evaluated subsequent events through December 9, 2009, the date of issuance of our condensed consolidated financial statements.</font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; line-height: 6pt; font-family: 'Century Schoolbook','serif';"><font cla ss="_mt"><font class="_mt"><font class="_mt" style="font-size: 8.5pt; font-family: TimesNewRomanPS-ItalicMT-Identi;">  </font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif';"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';">Management Estimates</font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting periods. Significant estimates, assumptions and judgments are applied in the determination of our allowance for loan losses, potential losses from loan repurchase and indemnity obligations associated with our discontinued mortgage business, contingent losses associated with pending litigation, fair value of reporting units, reserves for uncertain tax positions and related matters. We revise our estimates when facts and circumstances dictate. However, future events and their effects cannot be determined with absolute certainty. As such, actual results could differ materially from those estimates.</font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; line-height: 6pt; font-family: 'Century Schoolbook','serif';"><font class="_mt" style="font-size: 8.5pt; font-family: TimesNewRomanPS-ItalicMT-Identi;">  </font></p> <p class="MsoNormal" st yle="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif';"><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';">Seasonality of Business</font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">Our operating revenues are seasonal in nature with peak revenues occurring in the months of January through April. Therefore, results for interim periods are not indicative of results to be expected for the full year.</font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; line-height: 6pt; font-family: 'Century Schoolbook','serif';"><font class="_mt" style="font-size: 8.5pt; font-family: TimesNewRomanPS-ItalicMT-Identi;">  </font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif';"><a name="OLE_LINK38"></a><a name="OLE_LINK30"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';">Concentrations of Risk</font></font></a></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt"><font class="_mt"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">Our mortgage loans held for investment include concentrations of loans to borrowers in certain states, which may result in increased exposure to loss as a result of changes in real estate values and underlying economic or market conditions related to a particular geographical location. Approximately 52% of our mortgage loan portfolio consists of loans to borrowers located in the states of Florida, California and New York.</font></font></fon t></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif';">  </p> </blockquote> </blockquote> </div></div> </div> 1.     Summary of Significant Accounting Policies Basis of Presentation The condensed consolidated balance sheet as of October 31, 2009, false false No definition available. No authoritative reference available. false false 1 2 false UnKnown UnKnown UnKnown false true XML 32 defnref.xml IDEA: XBRL DOCUMENT No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. Prepaid expenses and other current assets. No authoritative reference available. No authoritative reference available. No authoritative reference available. Basic and diluted shares No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. The amount of income (loss) from continuing operations per each share of common stock outstanding during the reporting period. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. Interest paid to customers based on their deposit balances. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. This element may be used to capture the complete disclosure pertaining to an entity's earnings per share and includes activities related to stock-based compensation plans. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. The amount of income (loss) from disposition of discontinued operations, net of related tax effect, per each share of common stock outstanding during the reporting period. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. The amount of net income or loss for the period per each share of common stock outstanding during the reporting period. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. XML 33 R13.xml IDEA: Regulatory Requirements 1.0.0.3 false Regulatory Requirements false 1 $ false false Unit_1 Standard http://www.xbrl.org/2003/instance shares xbrli 0 Unit_2 Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 Unit_6 Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 2 Regulatory Requirements [Abstract] 0 hrb_RegulatoryRequirementsAbstract hrb false na duration string Regulatory Requirements [Abstract] false false false false false true false false false 1 false false 0 0 false false Regulatory Requirements [Abstract] false 3 Regulatory Requirements 1 us-gaap_RegulatoryCapitalRequirementsUnderBankingRegulationsTextBlock us-gaap true na duration string No definition available. false false false false false false false false false 1 false false 0 0 <div> <div><div><div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div style="margin-left: 6%;"> <table style="font-size: 10pt; background: #ffffff; color: #000000; font-family: Arial, Helvetica;" cellspacing="0" cellpadding="0" border="0"> <tr valign="top"> <td><b><font class="_mt" style="font-family: Arial, Helvetica;">9. </font></b></td> <td><b><font class="_mt" style="font-family: Arial, Helvetica;">Regulatory Requirements</font></b></td> </tr> </table> <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">  </div> <div style="font-size: 10p t; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">H&R Block Bank (HRB Bank) files its regulatory Thrift Financial Report (TFR) on a calendar quarter basis with the Office of Thrift Supervision (OTS). The following table sets forth HRB Bank’s regulatory capital requirements at September 30, 2009, as calculated in the most recently filed TFR:</div> <div style="margin-left: 4%; margin-right: 0%;"> <table style="font-size: 9pt; background: #ffffff; color: #000000; font-family: 'Times New Roman', Times;" cellspacing="0" cellpadding="0" align="center" border="0"> <tr style="font-size: 1pt;" valign="bottom"> <td width="33%">  </td>  <td width="2%">  </td>  <td align="right" width="1%">&nb sp; </td>  <td align="right" width="6%">  </td>  <td align="left" width="1%">  </td>  <td width="5%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="3%">  </td>  <td align="left" width="1%">  </td>  <td width="5%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="6%">  </td>  <td align="left" width="1%"> & nbsp;</td>  <td width="7%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="3%">  </td>  <td align="left" width="1%">  </td>  <td width="5%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="5%">  </td>  <td align="left" width="1%">  </td>  <td width="5%">  </td>  <td align="right" width="1%">  </td> & lt;!-- colindex=07 type=lead --> <td align="right" width="3%">  </td>  <td align="left" width="1%">  </td> </tr>  <tr style="font-size: 9pt;" valign="middle"> <td valign="bottom" align="right" colspan="24"><font class="_mt" style="font-family: Arial, Helvetica;">(dollars in 000s)</font></td> <td>  </td> </tr> <tr style="font-size: 1pt;" valign="middle"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="24">  </td> <td>  </td> </tr> <tr style="font-size: 9pt;" valign="middle"> <td valign="bottom" align="right">  </td> <td>  </td> <td valign="middle" cols pan="6">  </td> <td>  </td> <td>  </td> <td valign="middle" colspan="6">  </td> <td>  </td> <td>  </td> <td valign="middle" colspan="6"><font class="_mt" style="font-family: Arial, Helvetica;">To Be Well Capitalized<br /></font></td> <td>  </td> </tr> <tr style="font-size: 9pt;" valign="middle"> <td valign="bottom" align="right">  </td> <td>  </td> <td valign="middle" colspan="6">  </td> <td>  </td> <td>  </td> <td valign="middle" colspan="6"><font class="_mt" style="font-family: Arial, Helvetica;">For Capital Adequacy<br /></font></td> <td>  </td> <td> ;  </td> <td valign="middle" colspan="6"><font class="_mt" style="font-family: Arial, Helvetica;">Under Prompt Corrective<br /></font></td> <td>  </td> </tr> <tr style="font-size: 9pt;" valign="middle"> <td valign="bottom" align="right">  </td> <td>  </td> <td valign="middle" colspan="6"><font class="_mt" style="font-family: Arial, Helvetica;">Actual</font></td> <td>  </td> <td>  </td> <td valign="middle" colspan="6"><font class="_mt" style="font-family: Arial, Helvetica;">Purposes</font></td> <td>  </td> <td>  </td> <td valign="middle" colspan="6"><font class="_mt" style="font-family: Arial, Helvetica;">Action Provisions</font></td> <td>  < ;/td> </tr> <tr style="font-size: 1pt;" valign="middle"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="24">  </td> <td>  </td> </tr> <tr style="font-size: 8pt;" valign="middle"> <td valign="bottom" align="left">  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Amount</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Ratio</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; fon t-family: Arial, Helvetica;">Amount</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Ratio</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Amount</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">Ratio</font></td> <td>  </td> </tr> <tr style="font-size: 1pt;" valign="middle"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="24">&nbs p; </td> <td>  </td> </tr> <tr style="font-size: 1pt; line-height: 3pt;"> <td>  </td> </tr>  <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Total risk-based capital ratio<sup style="font-size: 85%; vertical-align: top;">(1)</sup></div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">287,082</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td&g t; <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">50.1%</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">45,883</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">8.0%</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"& gt;$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">57,354</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">10.0%</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Tier 1 risk-based capital ratio<sup style="font-size: 85%; vertical-align: top;">(2)</sup></div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">279,460</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">48.7%</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">N/A</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bott om" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">N/A</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">34,412</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">6.0%</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> &l t;td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Tier 1 capital ratio (leverage)<sup style="font-size: 85%; vertical-align: top;">(3)</sup></div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">279,460</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">19.4%</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style= "font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">172,746</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">12.0%</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">71,977</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td&g t; <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">5.0%</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Tangible equity ratio<sup style="font-size: 85%; vertical-align: top;">(4)</sup></div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">279,460</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Aria l, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">19.4%</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">21,593</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">1.5%</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">N/A</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">N/A</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" colspan="25">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="border-top: #000000 1px solid;" colspan="25">  </td> </tr> </table > </div> </div> <div style="margin-left: 6%;"> <table style="font-size: 10pt; background: #ffffff; color: #000000; font-family: 'Times New Roman', Times;" cellspacing="0" cellpadding="0" border="0"> <tr> <td valign="top" align="right"><font class="_mt" style="font-size: 8pt;"><sup style="font-size: 85%; vertical-align: top;">(1)</sup></font></td> <td></td> <td valign="bottom"><font class="_mt" style="font-size: 8pt;">Total risk-based capital divided by risk-weighted assets.</font></td> </tr> <tr> <td valign="top" align="right"><font class="_mt" style="font-size: 8pt;"><sup style="font-size: 85%; vertical-align: top;">(2)</sup></font></td> <td></td> <td valign="bottom"><font class="_mt" style="font-size: 8pt;">Tier 1 (core) capital less deduction for low-level recourse and residual interest divided by r isk-weighted assets.</font></td> </tr> <tr> <td valign="top" align="right"><font class="_mt" style="font-size: 8pt;"><sup style="font-size: 85%; vertical-align: top;">(3)</sup></font></td> <td></td> <td valign="bottom"><font class="_mt" style="font-size: 8pt;">Tier 1 (core) capital divided by adjusted total assets.</font></td> </tr> <tr> <td valign="top" align="right"><font class="_mt" style="font-size: 8pt;"><sup style="font-size: 85%; vertical-align: top;">(4)</sup></font></td> <td></td> <td valign="bottom"><font class="_mt" style="font-size: 8pt;">Tangible capital divided by tangible assets.</font></td> </tr> </table> <div style="font-size: 4pt; margin-left: 4%; width: 100%; border-bottom: #000000 1pt solid; align: left;"></div>  <div style="font- size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 2%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">Block Financial LLC (BFC) typically makes capital contributions to HRB Bank to help it meet its capital requirements. Capital contributions totaling $245.0 million were made by BFC during the fiscal year ended April 30, 2009. BFC made capital contributions to HRB Bank of $150.0 million during the six months ended October 31, 2009 and, in November 2009, BFC made an additional capital contribution to HRB Bank of $85.0 million.</div> <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 2%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left"> As of October 31, 2009, HRB Bank’s leverage ratio was 14.6%.</div> <div style="margin-top: 12pt; font-size: 1pt;">  </div> <!- - -EndFragment--></div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div></div></div> </div> 9.  Regulatory Requirements    H&R Block Bank (HRB Bank) files its regulatory Thrift Financial Report (TFR) on a calendar quarter basis false false No definition available. No authoritative reference available. false false 1 2 false UnKnown UnKnown UnKnown false true XML 34 R1.xml IDEA: CONDENSED CONSOLIDATED BALANCE SHEETS 1.0.0.3 false CONDENSED CONSOLIDATED BALANCE SHEETS (USD $) In Thousands false 1 $ false false Unit_1 Standard http://www.xbrl.org/2003/instance shares xbrli 0 Unit_2 Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 Unit_6 Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 false 2 $ false false Unit_1 Standard http://www.xbrl.org/2003/instance shares xbrli 0 Unit_2 Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 Unit_6 Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 5 Assets 3 us-gaap_AssetsAbstract us-gaap true na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false 2 false false 0 0 false false No definition available. false 6 Cash and cash equivalents 4 us-gaap_CashAndCashEquivalentsAtCarryingValue us-gaap true debit instant monetary No definition available. false false false false false false false false false 1 true true 1432243000 1432243 false false 2 true true 1654663000 1654663 false false No definition available. No authoritative reference available. false 7 Cash and cash equivalents restricted 4 us-gaap_RestrictedCashAndInvestmentsCurrent us-gaap true debit instant monetary No definition available. false false false false false false false false false 1 false true 46072000 46072 false false 2 false true 51656000 51656 false false No definition available. No authoritative reference available. false 8 Receivables, less allowance for doubtful accounts of $131,438 and $128,541 4 us-gaap_AccountsReceivableNetCurrent us-gaap true debit instant monetary No definition available. false false false false false false false false false 1 false true 461485000 461485 false false 2 false true 512814000 512814 false false No definition available. No authoritative reference available. false 9 Prepaid expenses and other current assets 4 hrb_PrepaidExpensesAndOtherCurrentAssets hrb false debit instant monetary Prepaid expenses and other current assets. false false false false false false false false false 1 false true 361186000 361186 false false 2 false true 351947000 351947 false false Prepaid expenses and other current assets. No authoritative reference available. true 10 Total current assets 4 us-gaap_AssetsCurrent us-gaap true debit instant monetary No definition available. false false false false false false false false false 1 false true 2300986000 2300986 false false 2 false true 2571080000 2571080 false false No definition available. No authoritative reference available. false 11 Mortgage loans held for investment, less allowance for loan losses of $95,993 and $84,073 4 us-gaap_LoansAndLeasesReceivableNetReportedAmount us-gaap true debit instant monetary No definition available. false false false false false false false false false 1 false true 671049000 671049 false false 2 false true 744899000 744899 false false No definition available. No authoritative reference available. false 12 Property and equipment, at cost, less accumulated depreciation and amortization of $640,595 and $625,075 4 us-gaap_PropertyPlantAndEquipmentNet us-gaap true debit instant monetary No definition available. false false false false false false false false false 1 false true 351288000 351288 false false 2 false true 368289000 368289 false false No definition available. No authoritative reference available. false 13 Intangible assets, net 4 us-gaap_IntangibleAssetsNetExcludingGoodwill us-gaap true debit instant monetary No definition available. false false false false false false false false false 1 false true 378112000 378112 false false 2 false true 385998000 385998 false false No definition available. No authoritative reference available. false 14 Goodwill 4 us-gaap_Goodwill us-gaap true debit instant monetary No definition available. false false false false false false false false false 1 false true 856880000 856880 false false 2 false true 850230000 850230 false false No definition available. No authoritative reference available. false 15 Other assets 4 us-gaap_OtherAssetsNoncurrent us-gaap true debit instant monetary No definition available. false false false false false false false false false 1 false true 409044000 409044 false false 2 false true 439226000 439226 false false No definition available. No authoritative reference available. true 16 Total assets 4 us-gaap_Assets us-gaap true debit instant monetary No definition available. false false false false false false false false false 1 false true 4967359000 4967359 false false 2 false true 5359722000 5359722 false false No definition available. No authoritative reference available. true 18 Liabilities: 4 us-gaap_LiabilitiesAbstract us-gaap true na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false 2 false false 0 0 false false No definition available. false 19 Customer banking deposits 5 us-gaap_Deposits us-gaap true credit instant monetary No definition available. false false false false false false false false false 1 false true 1493726000 1493726 false false 2 false true 854888000 854888 false false No definition available. No authoritative reference available. false 20 Accounts payable, accrued expenses and other current liabilities 5 us-gaap_AccruedLiabilitiesCurrent us-gaap true credit instant monetary No definition available. false false false false false false false false false 1 false true 608149000 608149 false false 2 false true 705945000 705945 false false No definition available. No authoritative reference available. false 21 Accrued salaries, wages and payroll taxes 5 us-gaap_EmployeeRelatedLiabilitiesCurrent us-gaap true credit instant monetary No definition available. false false false false false false false false false 1 false true 83321000 83321 false false 2 false true 259698000 259698 false false No definition available. No authoritative reference available. false 22 Accrued income taxes 5 us-gaap_AccruedIncomeTaxesCurrent us-gaap true credit instant monetary No definition available. false false false false false false false false false 1 false true 169004000 169004 false false 2 false true 543967000 543967 false false No definition available. No authoritative reference available. false 23 Current portion of long-term debt 5 us-gaap_DebtCurrent us-gaap true credit instant monetary No definition available. false false false false false false false false false 1 false true 3667000 3667 false false 2 false true 8782000 8782 false false No definition available. No authoritative reference available. false 24 Federal Home Loan Bank borrowings 5 us-gaap_FederalHomeLoanBankAdvancesShortTerm us-gaap true credit instant monetary No definition available. false false false false false false false false false 1 false true 25000000 25000 false false 2 false true 25000000 25000 false false No definition available. No authoritative reference available. true 25 Total current liabilities 5 us-gaap_LiabilitiesCurrent us-gaap true credit instant monetary No definition available. false false false false false false false false false 1 false true 2382867000 2382867 false false 2 false true 2398280000 2398280 false false No definition available. No authoritative reference available. false 26 Long-term debt 5 us-gaap_LongTermDebtAndCapitalLeaseObligations us-gaap true credit instant monetary No definition available. false false false false false false false false false 1 false true 1032562000 1032562 false false 2 false true 1032122000 1032122 false false No definition available. No authoritative reference available. false 27 Federal Home Loan Bank borrowings 5 us-gaap_FederalHomeLoanBankAdvancesLongTerm us-gaap true credit instant monetary No definition available. false false false false false false false false false 1 false true 75000000 75000 false false 2 false true 75000000 75000 false false No definition available. No authoritative reference available. false 28 Other noncurrent liabilities 5 us-gaap_OtherLiabilitiesNoncurrent us-gaap true credit instant monetary No definition available. false false false false false false false false false 1 false true 405833000 405833 false false 2 false true 448461000 448461 false false No definition available. No authoritative reference available. true 29 Total liabilities 5 us-gaap_Liabilities us-gaap true credit instant monetary No definition available. false false false false false false false false false 1 false true 3896262000 3896262 false false 2 false true 3953863000 3953863 false false No definition available. No authoritative reference available. true 31 Stockholders equity: 5 us-gaap_StockholdersEquityAbstract us-gaap true na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false 2 false false 0 0 false false No definition available. false 32 Common stock, no par, stated value $.01 per share, 800,000,000 shares authorized, shares issued of 444,176,510 6 us-gaap_CommonStockValue us-gaap true credit instant monetary No definition available. false false false false false false false false false 1 false true 4442000 4442 false false 2 false true 4442000 4442 false false No definition available. No authoritative reference available. false 33 Additional paid-in capital 6 us-gaap_AdditionalPaidInCapitalCommonStock us-gaap true credit instant monetary No definition available. false false false false false false false false false 1 false true 827423000 827423 false false 2 false true 836477000 836477 false false No definition available. No authoritative reference available. false 34 Accumulated other comprehensive income (loss) 6 us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax us-gaap true credit instant monetary No definition available. false false false false false false false false false 1 false true 66000 66 false false 2 false true -11639000 -11639 false false No definition available. No authoritative reference available. false 35 Retained earnings 6 us-gaap_RetainedEarningsAccumulatedDeficit us-gaap true credit instant monetary No definition available. false false false false false false false false false 1 false true 2308153000 2308153 false false 2 false true 2671437000 2671437 false false No definition available. No authoritative reference available. false 36 Less treasury shares, at cost 6 us-gaap_TreasuryStockValue us-gaap true debit instant monetary No definition available. false false false false false false false false false 1 false true -2068987000 -2068987 false false 2 false true -2094858000 -2094858 false false No definition available. No authoritative reference available. true 37 Total stockholders equity 6 us-gaap_StockholdersEquity us-gaap true credit instant monetary No definition available. false false false false false false false false false 1 false true 1071097000 1071097 false false 2 false true 1405859000 1405859 false false No definition available. No authoritative reference available. true 38 Total liabilities and stockholders equity 4 us-gaap_LiabilitiesAndStockholdersEquity us-gaap true credit instant monetary No definition available. false false false false false false false false false 1 true true 4967359000 4967359 false false 2 true true 5359722000 5359722 false false No definition available. No authoritative reference available. true false 2 32 false Thousands UnKnown UnKnown false true XML 35 R2.xml IDEA: CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) 1.0.0.3 false CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $) In Thousands, except Share data false 1 $ false false Unit_1 Standard http://www.xbrl.org/2003/instance shares xbrli 0 Unit_2 Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 Unit_6 Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 false 2 $ false false Unit_1 Standard http://www.xbrl.org/2003/instance shares xbrli 0 Unit_2 Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 Unit_6 Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 2 Condensed Consolidated Balance Sheets (Parenthetical) 0 hrb_CondensedConsolidatedBalanceSheetsParenthetical hrb false na duration string Condensed Consolidated Balance Sheets (Parenthetical) false false false false false true false false false 1 false false 0 0 false false 2 false false 0 0 false false Condensed Consolidated Balance Sheets (Parenthetical) false 3 Allowance for doubtful accounts 1 us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent us-gaap true credit instant monetary No definition available. false false false false false false false false false 1 true true 131438000 131438 false false 2 true true 128541000 128541 false false No definition available. No authoritative reference available. false 4 Allowance for loan losses 1 us-gaap_LoansAndLeasesReceivableAllowance us-gaap true credit instant monetary No definition available. false false false false false false false false false 1 false true 95993000 95993 false false 2 false true 84073000 84073 false false No definition available. No authoritative reference available. false 5 Accumulated depreciation and amortization 1 us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment us-gaap true credit instant monetary No definition available. false false false false false false false false false 1 true true 640595000 640595 false false 2 true true 625075000 625075 false false No definition available. No authoritative reference available. false 6 Common stock, par value per share 1 us-gaap_CommonStockParOrStatedValuePerShare us-gaap true na instant decimal No definition available. false false false false false false false false true 1 true true 0.01 0.01 false false 2 true true 0.01 0.01 false false No definition available. No authoritative reference available. false 7 Common stock, shares authorized 1 us-gaap_CommonStockSharesAuthorized us-gaap true na instant shares No definition available. false false false false false false false false false 1 false true 800000000 800000000.00 false false 2 false true 800000000 800000000.00 false false No definition available. No authoritative reference available. false 8 Common stock, shares issued 1 us-gaap_CommonStockSharesIssued us-gaap true na instant shares No definition available. false false false false false false false false false 1 false true 444176510 444176510.00 false false 2 false true 444176510 444176510.00 false false No definition available. No authoritative reference available. false false 2 7 false Thousands NoRounding NoRounding false true XML 36 FilingSummary.xml IDEA: XBRL DOCUMENT 1.0.0.3 true Sheet 104010 - Statement - CONDENSED CONSOLIDATED BALANCE SHEETS CONDENSED CONSOLIDATED BALANCE SHEETS R1.xml false Sheet 104020 - Statement - CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) R2.xml false Sheet 124102 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS R3.xml false Sheet 152201 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS R4.xml false Sheet 199000 - Disclosure - Summary of Significant Accounting Policies Summary of Significant Accounting Policies R5.xml false Sheet 199010 - Disclosure - Recent Events Recent Events R6.xml false Sheet 199020 - Disclosure - Earnings (Loss) Per Share and Stockholders? Equity Earnings (Loss) Per Share and Stockholders? Equity R7.xml false Sheet 199030 - Disclosure - Mortgage Loans Held for Investment and Related Assets Mortgage Loans Held for Investment and Related Assets R8.xml false Sheet 199040 - Disclosure - Goodwill and Intangible Assets Goodwill and Intangible Assets R9.xml false Sheet 199050 - Disclosure - Income Taxes Income Taxes R10.xml false Sheet 199060 - Disclosure - Interest Income and Expense Interest Income and Expense R11.xml false Sheet 199070 - Disclosure - Fair Value Fair Value R12.xml false Sheet 199080 - Disclosure - Regulatory Requirements Regulatory Requirements R13.xml false Sheet 199090 - Disclosure - Commitments and Contingencies Commitments and Contingencies R14.xml false Sheet 199100 - Disclosure - Litigation and Related Contingencies Litigation and Related Contingencies R15.xml false Sheet 199110 - Disclosure - Segment Information Segment Information R16.xml false Sheet 199120 - Disclosure - Accounting Pronouncements Accounting Pronouncements R17.xml false Sheet 199130 - Disclosure - Condensed Consolidating Financial Statements Condensed Consolidating Financial Statements R18.xml false Sheet 995200 - Document - Document Information Document Information R19.xml false Sheet 995400 - Document - Entity Information Entity Information R20.xml false Book All Reports All Reports 1 9 0 0 3 104 false false As_Of_10_31_2008 1 Duration_5_1_2008_To_10_31_2008 47 As_Of_4_30_2008 1 Duration_8_1_2008_To_10_31_2008 22 As_Of_11_30_2009 1 As_Of_4_30_2009 35 Duration_5_1_2009_To_10_31_2009 68 Duration_8_1_2009_To_10_31_2009 22 As_Of_10_31_2009 35 true true EXCEL 37 Financial_Report.xls IDEA: XBRL DOCUMENT begin 644 Financial_Report.xls MT,\1X*&Q&N$`````````````````````/@`#`/[_"0`&```````````````" M`````0``````````$```Q@````$```#^____```````````"````________ M____________________________________________________________ M____________________________________________________________ M____________________________________________________________ M____________________________________________________________ M____________________________________________________________ M____________________________________________________________ M____________________________________________________________ M____________________________________________________________ M____________________________________________________________ M_______________________]_____O____W___\$````!0````8````'```` M"`````D````*````"P````P````-````#@````\````0````$0```!(````3 M````%````!4````6````%P```!@````9````&@```!L````<````'0```!X` M```?````(````"$````B````(P```"0````E````)@```"<````H````*0`` M`"H````K````+````"T````N````+P```#`````Q````,@```#,````T```` M-0```#8````W````.````#D````Z````.P```#P````]````/@```#\```!` M````00```$(```!#````1````$4```!&````1P```$@```!)````2@```$L` M``!,````30```$X```!/````4````%$```!2````4P```%0```!5````5@`` M`%<```!8````60```%H```!;````7````%T```!>````7P```&````!A```` M8@```&,```!D````90```&8```!G````:````&D```!J````:P```&P```!M M````;@```&\```!P````<0```'(```!S````=````'4```!V````=P```'@` M``!Y````>@```'L```!\````?0```'X```!_````@````%(`;P!O`'0`(`!% M`&X`=`!R`'D````````````````````````````````````````````````` M```````````6``4`__________\"```````````````````````````````` M`````````*#N<-@>>````GP```*````"A M````H@```*,```"D````I0```*8```"G````J````*D```"J````JP```*P` M``"M````K@```*\```"P````L0```+(```"S````M````+4```"V````MP`` M`+@```"Y````N@```+L```"\````O0```+X```"_````P````,$```#"```` MPP```,0```#%````_O____[____^________________________________ M____________________________________________________________ M____________________________________________________________ M____________________________________________________________ M____________________________________________________________ M______________________________\)"!````8%`$88S0?!@```!@(``.$` M`@"P!,$``@```.(```!<`'``!P``&)R;```!@(````````````````` M```````````````````````````````````````````````````````````` M`````````````````````````````````````````````````````$(``@"P M!&$!`@```,`!```]`2@``0`"``,`!``%``8`!P`(``D`"@`+``P`#0`.``\` M$``1`!(`$P`4`)P``@`.`!D``@```!(``@```!,``@```*\!`@```+P!`@`` M`#T`$@#P`%H`3"R+&C@```````$`6`)```(```"-``(````B``(````.``(` M`0"W`0(```#:``(````Q`!P`R````/]_D`$````````&`50`80!H`&\`;0!A M`#$`'`#(````_W^0`0````````8!5`!A`&@`;P!M`&$`,0`<`,@```#_?Y`! M````````!@%4`&$`:`!O`&T`80`Q`!P`R````/]_D`$````````&`50`80!H M`&\`;0!A`#$`'`#(````_W^\`@````````8!5`!A`&@`;P!M`&$`,0`<`,@` M``#_?Y`!```A````!@%4`&$`:`!O`&T`80`>!#<`!0`9``$B`"0`(@`C`"P` M(P`C`#``7P`I`#L`7``H`"``(@`D`"(`(P`L`",`(P`P`%P`(``I`!X$00`& M`!X``2(`)``B`",`+``C`",`,`!?`"D`.P!;`%(`90!D`%T`7``H`"``(@`D M`"(`(P`L`",`(P`P`%P`(``I`!X$0P`'`!\``2(`)``B`",`+``C`",`,``N M`#``,`!?`"D`.P!<`"@`(``B`"0`(@`C`"P`(P`C`#``+@`P`#``7``@`"D` M'@1-``@`)``!(@`D`"(`(P`L`",`(P`P`"X`,``P`%\`*0`[`%L`4@!E`&0` M70!<`"@`(``B`"0`(@`C`"P`(P`C`#``+@`P`#``7``@`"D`'@1Q`"H`-@`! M7P`H`"(`)``B`"H`(``C`"P`(P`C`#``7P`I`#L`7P`H`"(`)``B`"H`(`!< M`"@`(``C`"P`(P`C`#``7``@`"D`.P!?`"@`(@`D`"(`*@`@`"(`+0`B`%\` M*0`[`%\`*``@`$``7P`@`"D`'@1?`"D`+0`!7P`H`"H`(``C`"P`(P`C`#`` M7P`I`#L`7P`H`"H`(`!<`"@`(``C`"P`(P`C`#``7``@`"D`.P!?`"@`*@`@ M`"(`+0`B`%\`*0`[`%\`*``@`$``7P`@`"D`'@2!`"P`/@`!7P`H`"(`)``B M`"H`(``C`"P`(P`C`#``+@`P`#``7P`I`#L`7P`H`"(`)``B`"H`(`!<`"@` M(``C`"P`(P`C`#``+@`P`#``7``@`"D`.P!?`"@`(@`D`"(`*@`@`"(`+0`B M`#\`/P!?`"D`.P!?`"@`(`!``%\`(``I`!X$;P`K`#4``5\`*``J`"``(P`L M`",`(P`P`"X`,``P`%\`*0`[`%\`*``J`"``7``H`"``(P`L`",`(P`P`"X` M,``P`%P`(``I`#L`7P`H`"H`(``B`"T`(@`_`#\`7P`I`#L`7P`H`"``0`!? M`"``*0`>!",`I``/``$D`",`+``C`",`,``[`"@`)``C`"P`(P`C`#``*0`> M!!\`I0`-``$C`"P`(P`C`#``.P`H`",`+``C`",`,``I`!X$+P"F`!4``20` M(P`L`",`(P`P`"X`(P`C`#L`*``D`",`+``C`",`,``N`",`(P`I`.``%``` M````]?\@``````````````#`(.``%``!````]?\@``#T``````````!!(.`` M%``!````]?\@``#T``````````!!(.``%``"````]?\@``#T``````````!! M(.``%``"````]?\@``#T``````````!!(.``%```````]?\@``#T```````` M``!!(.``%```````]?\@``#T``````````!!(.``%```````]?\@``#T```` M``````!!(.``%```````]?\@``#T``````````!!(.``%```````]?\@``#T M``````````!!(.``%```````]?\@``#T``````````!!(.``%```````]?\@ M``#T``````````!!(.``%```````]?\@``#T``````````!!(.``%``````` M]?\@``#T``````````!!(.``%```````]?\@``#T``````````!!(.``%``` M`````0`@``````````````#`(.``%``!`"L`]?\@``#X``````````!!(.`` M%``!`"D`]?\@``#X``````````!!(.``%``!`"P`]?\@``#X``````````!! M(.``%``!`"H`]?\@``#X``````````!!(.``%``!``D`]?\@``#X```````` M``!!(.``%``%`````0`@```(``````````#`(.``%``%`````0`H```8```` M``````#`(.``%``%`````0`J```8``````````#`(.``%````````0`H```0 M``````````#`(.``%````*0``0`@```$``````````#`(.``%````*4``0`@ M```$``````````#`(.``%``&`*4``0`@```,``````````#`(.``%``&`*0` M`0`@```,``````````#`(.``%````*8``0`@```$``````````#`(.``%``& M`*8``0`@```,``````````#`(.``%```````"0`@``````````````#`(.`` M%```````"0`H```0``````````#`(.``%```````"0`(```0``````````#` M(),"!```@`#_DP($`!"``_^3`@0`$8`&_Y,"!``2@`3_DP($`!.`!_^3`@0` M%(`%_V`!`@```(4`1@"21@$````?`4,`3P!.`$0`10!.`%,`10!$`"``0P!/ M`$X`4P!/`$P`20!$`$$`5`!%`$0`(`!"`$$`3`!!`$X`0P!%`"``A0!&`%E/ M`0```!\!,0!?`$,`3P!.`$0`10!.`%,`10!$`"``0P!/`$X`4P!/`$P`20!$ M`$$`5`!%`$0`(`!"`$$`3`!!`$X`0P"%`$8`EE(!````'P%#`$\`3@!$`$4` M3@!3`$4`1``@`$,`3P!.`%,`3P!,`$D`1`!!`%0`10!$`"``4P!4`$$`5`!% M`$T`10!.`(4`1@!'6P$````?`3(`7P!#`$\`3@!$`$4`3@!3`$4`1``@`$,` M3P!.`%,`3P!,`$D`1`!!`%0`10!$`"``4P!4`$$`5`!%`$T`A0!&`(IC`0`` M`!\!4P!U`&T`;0!A`'(`>0`@`&\`9@`@`%,`:0!G`&X`:0!F`&D`8P!A`&X` M=``@`$$`8P!C`&\`=0!N`'0`:0"%`"(`?64!````#0%2`&4`8P!E`&X`=``@ M`$4`=@!E`&X`=`!S`(4`&`!P9P$````(`44`80!R`&X`:0!N`&<``4<`;P!O`&0` M=P!I`&P`;``@`&$`;@!D`"``20!N`'0`80!N`&<`:0!B`&P`90`@`$$`0`@`%(`90!Q M`'4`:0!R`&4`;0!E`&X`=`!S`(4`0@`5=0$````=`4,`;P!M`&T`:0!T`&T` M90!N`'0``$````3`5,`90!G M`&T`90!N`'0`(`!)`&X`9@!O`'(`;0!A`'0`:0!O`&X`A0`Z`.YZ`0```!D! M00!C`&,`;P!U`&X`=`!I`&X`9P`@`%``<@!O`&X`;P!U`&X`8P!E`&T`90!N M`'0`0`@`$D`;@!F`&\`<@!M`&$`=`!I`&\`;@", M``0``0`!`,$!"`#!`0``5(T!`/P`'R"I````J0```"T``4,`3P!.`$0`10!. M`%,`10!$`"``0P!/`$X`4P!/`$P`20!$`$$`5`!%`$0`(`!"`$$`3`!!`$X` M0P!%`"``4P!(`$4`10!4`%,`(``H`%4`4P!$`"``)``I``P``4D`;@`@`%0` M:`!O`'4`0`@`&$`;@!D`"``90!Q`'4` M:0!P`&T`90!N`'0`+``@`&$`=``@`&,`;P!S`'0`+``@`&P`90!S`',`(`!A M`&,`8P!U`&T`=0!L`&$`=`!E`&0`(`!D`&4`<`!R`&4`8P!I`&$`=`!I`&\` M;@`@`&$`;@!D`"``80!M`&\`<@!T`&D`>@!A`'0`:0!O`&X`(`!O`&8`(``D M`#8`-``P`"P`-0`Y`#4`(`!A`&X`9``@`"0`-@`R`#4`+``P`#<`-0`6``%) M`&X`=`!A`&X`9P!I`&(`;`!E`"``80!S`',`90!T`',`+``@`&X`90!T``@` M`4<`;P!O`&0`=P!I`&P`;``,``%/`'0`:`!E`'(`(`!A`',`0!R`&\`;`!L`"``=`!A M`'@`90!S`!0``4$`8P!C`'(`=0!E`&0`(`!I`&X`8P!O`&T`90`@`'0`80!X M`&4`0`@`',`:`!A M`'(`90!S`"P`(`!A`'0`(`!C`&\``!C`&4`<`!T`"``4P!H`&$`<@!E`"``9`!A`'0`80`U``%#`&\` M;@!D`&4`;@!S`&4`9``@`$,`;P!N`',`;P!L`&D`9`!A`'0`90!D`"``0@!A M`&P`80!N`&,`90`@`%,`:`!E`&4`=`!S`"``*`!0`&$`<@!E`&X`=`!H`&4` M=`!I`&,`80!L`"D`'P`!00!L`&P`;P!W`&$`;@!C`&4`(`!F`&\`<@`@`&0` M;P!U`&(`=`!F`'4`;``@`&$`8P!C`&\`=0!N`'0`@!E`&0`(`!G`&$`:0!N`"``;P!N`"``80!V M`&$`:0!L`&$`8@!L`&4`+0!F`&\`<@`M`',`80!L`&4`(`!S`&4`8P!U`'(` M:0!T`&D`90!S`"P`(`!N`&4`=``R``%#`&@`80!N`&<`90`@`&D`;@`@`&8` M;P!R`&4`:0!G`&X`(`!C`'4`<@!R`&4`;@!C`'D`(`!T`'(`80!N`',`;`!A M`'0`:0!O`&X`(`!A`&0`:@!U`',`=`!M`&4`;@!T`',`$@`!0P!O`&T`<`!R M`&4`:`!E`&X`0!M`&4`;@!T`',`(`!M`&$`9`!E`"``9@!O M`'(`(`!B`'4`0!M`&4`;@!T`',` M(`!O`&8`(`!&`&4`9`!E`'(`80!L`"``2`!O`&T`90`@`$P`;P!A`&X`(`!" M`&$`;@!K`"``8@!O`'(`<@!O`'<`:0!N`&<```%#`'4``!E`'(`8P!I M`',`90`@`&\`9@`@`',`=`!O`&,`:P`@`&\`<`!T`&D`;P!N`',`*P`!4`!R M`&\`8P!E`&4`9`!S`"``9@!R`&\`;0`@`&D`0`@`&X`;P!R`&T`80!L M`"``<@!E`&,`=0!R`'(`:0!N`&<`(`!A`&0`:@!U`',`=`!M`&4`;@!T`',` M+``@`&X`90!C`&4`0`L`"``=P!E`"P`(`!O`'4`<@`@`&$`;@!D`"``=0!S`"``80!R`&4`(`!U M`',`90!D`"``:0!N`'0`90!R`&,`:`!A`&X`9P!E`&$`8@!L`'D`(`!T`&\` M(`!R`&4`9@!E`'(`(`!T`&\`(`!(`%(`(`!"`&P`;P!C`&L`+``@`$D`;@!C M`"X`(`!O`'(`(`!T`&\`(`!(`%(`(`!"`&P`;P!C`&L`+``@`$D`;@!C`"X` M(`!A`&X`9``@`&D`=`!S`"``0`@`'(`90!P`&\`<@!T`&4`9``N`"``#0`-`"``0P!E`'(`=`!A`&D` M;@`@`&D`;@!F`&\`<@!M`&$`=`!I`&\`;@`@`&$`;@!D`"``9@!O`&\`=`!N M`&\`=`!E`"``9`!I`',`8P!L`&\``!P`&4`;@!S`&4`0`@`&\`8@!L`&D`9P!A`'0`:0!O`&X`0`@`&\`9@`@`$(` M=0!S`&D`;@!E`',`0`@`'0`:`!R M`&\`=0!G`&@`(`!!`'``<@!I`&P`+@`@`%0`:`!E`'(`90!F`&\`<@!E`"P` M(`!R`&4``!P M`&4`8P!T`&4`9``@`&8`;P!R`"``=`!H`&4`(`!F`'4`;`!L`"``>0!E`&$` M<@`N`"``#0`-``T`0P!O`&X`8P!E`&X`=`!R`&$`=`!I`&\`;@!S`"``;P!F M`"``4@!I`',`:P`@``T`#0!/`'4`<@`@`&T`;P!R`'0`9P!A`&<`90`@`&P` M;P!A`&X```@`&$`;@!D`"``8P!O`&X`0`@`#(`,0`L`"``,@`P`#``.0`L`"`` M30!0`"``<`!R`&\`=@!I`&0`90!D`"``,@`Q`#``(`!D`&$`>0!S`"``;@!O M`'0`:0!C`&4`(`!O`&8`(`!I`'0`0`@`#(`,P`L`"``,@`P`#``.0`L`"``4@!3`$T`(`!A`&X`9``@`$T`4``@ M`&@`80!V`&4`(`!B`&4`90!N`"``90!N`&<`80!G`&4`9``@`&D`;@`@`&$` M/``2(`%R`&(`:0!T`'(`80!T`&D`;P!N`"``=`!O`"``<@!E`',`;P!L`'8` M90`@`'8`80!R`&D`;P!U`',`(`!D`&D`0"`#`$- M``T`#0`-``D`,P`N`"``"0!%`&$`<@!N`&D`;@!G`',`(``H`$P`;P!S`',` M*0`@`%``90!R`"``4P!H`&$`<@!E`"``80!N`&0`(`!3`'0`;P!C`&L`:`!O M`&P`9`!E`'(`0`@`&$`8P!C`&\`<@!D`&D`;@!G`"``=`!O`"``9`!I`'8` M:0!D`&4`;@!D`',`(`!D`&4`8P!L`&$`<@!E`&0`(`!A`&X`9``@`'``80!R M`'0`:0!C`&D`<`!A`'0`:0!O`&X`(`!R`&D`9P!H`'0`0`@`'0`:`!E`"``=P!E`&D`9P!H`'0`90!D`"``80!V M`&4`<@!A`&<`90`@`',`:`!A`'(`90!S`"``;P!U`'0``!C`&P`=0!D`&4```@`&T`;P!N`'0`:`!S M`"``90!N`&0`90!D`"``3P!C`'0`;P!B`&4`<@`S`#$`+``@`#(`,``P`#D` M+``@`&$`;@!D`"``,@`S`"X`-P!M`&D`;`!L`&D`;P!N`"````@`&T`;P!N`'0`:`!S`"``90!N`&0`90!D`"``3P!C`'0`;P!B`&4`<@`S M`#$`+``@`#(`,``P`#@`+``@`&$`0`L`"``<`!R`&D`;0!A`'(`:0!L`'D`(`!D`'4`90`@`'0`;P`@`'0`:`!E M`"``:0!S`',`=0!A`&X`8P!E`"``;P!F`"````@`&T`;P!N`'0`:`!S`"``90!N`&0`90!D`"``3P!C M`'0`;P!B`&4`<@`S`#$`+``@`#(`,``P`#D`(`!A`&X`9``@`#(`,``P`#@` M+``@`'<`90`@`&D`0`@`&D`;@`@`'0`:`!E`"``80!L`&P`;P!W`&$`;@!C M`&4`(`!F`&\`<@`@`&P`;P!A`&X`(`!L`&\```@`&T`;P!N`'0`:`!S`"``90!N`&0`90!D`"``3P!C M`'0`;P!B`&4`<@`S`#$`+``@`#(`,``P`#D`(`!A`&X`9``@`#(`,``P`#@` M(`!I`',`(`!A`',`(`!F`&\`;`!L`&\`=P!S`#H`(``-``T`*`!I`&X`(``P M`#``,`!S`"D`(``-``T`#0`)`"``(``)``D`(``@``D`"0`@`"``"0`)`"`` M(``)``D`(``@``D`#0`-``T`"0!3`&D`>``@`$T`;P!N`'0`:`!S`"``10!N M`&0`90!D`"``3P!C`'0`;P!B`&4`<@`@`#,`,0`L`"``"0`)`#(`,``P`#D` M(``)``D`(``)`#(`,``P`#@`(``)``D`(``)``T`#0`-``T`0@!A`&P`80!N M`&,`90`L`"``8@!E`&<`:0!N`&X`:0!N`&<`(`!O`&8`(`!T`&@`90`@`'`` M90!R`&D`;P!D`"``(``)``D`)``@``D`.``T`"P`,``W`#,`(``)``D`(``) M`"0`(``)`#0`-0`L`#0`,``Q`"``"0`)`"``"0`-``T`#0!0`'(`;P!V`&D` M0`@`&$`(`!L`&\`80!N`"``80!N`&0`(`!I`&X`(`!S`&\`(`!D`&\`:0!N M`&<`(`!G`'(`80!N`'0`(`!A`"``8P!O`&X`8P!E`',`0`L`"``=`!H`&4`(`!M`&\`9`!I`&8`:0!C`&$`=`!I`&\`;@`@`&D`0!S`"``(``)``D`)``@ M``D`,0`Y`"P`.0`W`#8`(``)``D`(``)`"0`(``)`#(`,0`L`#0`,0`U`"`` M"0`)`"``"0`-``T`#0`Y`#``*P`@`&0`80!Y`',`+``@`&X`;P!N`"T`80!C M`&,`<@!U`&$`;``@`"``"0`)`"``"0`Q`#4`-P`L`#(`.``R`"``"0`)`"`` M"0`)`#$`,@`Q`"P`-@`X`#4`(``)``D`(``)``T`#0`-`%0`1`!2`"``;`!O M`&$`;@!S`"P`(`!A`&,`8P!R`'4`80!L`"``(``)``D`(``)`#D`.``L`#4` M-``W`"``"0`)`"``"0`)`#8`,``L`#``-``T`"``"0`)`"``"0`-``T`#0!4 M`$0`4@`@`&P`;P!A`&X```@`$T`;P!N`'0` M:`!S`"``10!N`&0`90!D`"``3P!C`'0`;P!B`&4`<@`@`#,`,0`L`"``"0`) M`#(`,``P`#D`(``)``D`(``)`#(`,``P`#@`(``)``D`(``)``T`#0`-``T` M0@!A`&P`80!N`&,`90`L`"``8@!E`&<`:0!N`&X`:0!N`&<`(`!O`&8`(`!T M`&@`90`@`'``90!R`&D`;P!D`"``(``)``D`)``@``D`-``T`"P`-0`S`#,` M(``)``D`(``)`"0`(``)`#,`-0`P`"``"0`)`"``"0`-``T`#0!!`&0`9`!I M`'0`:0!O`&X`0`@`'0`:`!A`&X`(`!N`&\`=``L`"``<@!E M`&0`=0!C`&4`(`!T`&@`90`@`&8`80!I`'(`(`!V`&$`;`!U`&4`(`!O`&8` M(`!A`"``<@!E`'``;P!R`'0`:0!N`&<`(`!U`&X`:0!T`',`(`!N`&4`=``@ M`&$`0`@`&$`9`!V M`&4`<@!S`&4`(`!T`&\`(`!T`&@`90`@`&8`:0!N`&$`;@!C`&D`80!L`"`` M:0!N`'0`90!R`&4`0`@`'``=0!R`',` M=0!I`&X`9P`N`"``5`!H`&4`<@!E`&8`;P!R`&4`+``@`&D`=``@`&D``!E`',`(``@``T`#0!7 M`&4`(`!F`&D`;`!E`"``80`@`&,`;P!N`',`;P!L`&D`9`!A`'0`90!D`"`` M9@!E`&0`90!R`&$`;``@`&D`;@!C`&\`;0!E`"``=`!A`'@`(`!R`&4`=`!U M`'(`;@`@`&D`;@`@`'0`:`!E`"``50!N`&D`=`!E`&0`(`!3`'0`80!T`&4` M0`@`',`=`!A`'0`=0!T`&4`+@`@`$@`:0!S`'0`;P!R`&D`8P!A`&P`;`!Y M`"P`(`!T`&$`>``@`'(`90!T`'4`<@!N`',`(`!I`&X`(`!V`&$`<@!I`&\` M=0!S`"``9@!O`'(`90!I`&<`;@`@`&$`;@!D`"```!A`&T`+@`@``T` M#0!$`'4`<@!I`&X`9P`@`'0`:`!E`"``@!E`&0`(`!T`&$`>``@`&(`90!N`&4` M9@!I`'0`0`N`"``5`!H`&4`(`!U`&X`<@!E`&,`;P!G`&X`:0!Z`&4`9``@ M`'0`80!X`"``8@!E`&X`90!F`&D`=`!S`"``9`!E`&,`<@!E`&$``!C`&4` M<`!T`"``80!S`"``;@!O`'0`90!D`"``8@!E`&P`;P!W`"P`(`!W`&4`(`!H M`&$`=@!E`"``8P!L`&$``!P`&D`<@!A`'0`:0!O`&X`(`!O`&8`(`!S`'0`80!T`'4`=`!E M`',`(`!O`&8`(`!L`&D`;0!I`'0`80!T`&D`;P!N`',`+``@`'``80!Y`&T` M90!N`'0``!I`&T`80!T`&4`;`!Y`"``)``Q`#8`(`!M M`&D`;`!L`&D`;P!N`"``=P!I`'0`:`!I`&X`(`!T`'<`90!L`'8`90`@`&T` M;P!N`'0`:`!S`"``;P!F`"``3P!C`'0`;P!B`&4`<@`@`#,`,0`L`"``,@`P M`#``.0`N`"``5`!H`&D``!P`&4`;@!S`&4`(``@`"``#0`-``T`5`!H`&4`(`!F`&\`;`!L`&\` M=P!I`&X`9P`@`'0`80!B`&P`90`@`',`:`!O`'<```@`$T`;P!N`'0`:`!S`"``10!N`&0`90!D`"`` M3P!C`'0`;P!B`&4`<@`@`#,`,0`L`"``"0`-``T`#0`)`"``"0`R`#``,``Y M`"``"0`)`"``"0`R`#``,``X`"``"0`)`"``"0`R`#``,``Y`"``"0`)`"`` M"0`R`#``,``X`"``"0`-``T`#0`-`$D`;@!T`&4`<@!E`',`=``@`&D`;@!C M`&\`;0!E`#H`(``@``D`"0`@``D`"0`@``D`"0`@``D`"0`@``D`"0`@``D` M"0`@``D`"0`@``D`"0`-``T`#0!-`&\`<@!T`&<`80!G`&4`(`!L`&\`80!N M`',`(``@``D`"0`D`"``"0`X`"P`,``W`#(`(``)``D`(``)`"0`(``)`#$` M,@`L`#``.0`X`"``"0`)`"``"0`D`"``"0`Q`#4`+``Y`#8`.``@``D`"0`@ M``D`)``@``D`,@`U`"P`,P`V`#,`(``)``T`#0`-`$\`=`!H`&4`<@`@`"`` M"0`)`"``"0`T`"P`,``T`#$`(``)``D`(``)``D`-``L`#D`-``Y`"``"0`) M`"``"0`)`#@`+``T`#,`,@`@``D`"0`@``D`"0`Y`"P`-0`S`#$`(``)``T` M#0`)`"``"0`)`"``"0`)`"``"0`)`"``"0`)`"``"0`)`"``"0`)`"``"0`) M`"``"0`-``T`"0`@``D`)``@``D`,0`R`"P`,0`Q`#,`(``)``D`(``)`"0` M(``)`#$`-P`L`#``-``W`"``"0`)`"``"0`D`"``"0`R`#0`+``T`#``,``@ M``D`"0`@``D`)``@``D`,P`T`"P`.``Y`#0`(``)``T`#0`)`"``"0`)`"`` M"0`)`"``"0`)`"``"0`)`"``"0`)`"``"0`)`"``"0`)`"``"0`-``T`#0!) M`&X`=`!E`'(`90!S`'0`(`!E`'@`<`!E`&X`0`@`&P`90!V`&4`;``@ M`'0`:`!E`"``9@!I`&X`80!N`&,`:0!A`&P`(`!A`',`0`@`%(`90!Q`'4`:0!R M`&4`;0!E`&X`=`!S`"(``5(`90!G`'4`;`!A`'0`;P!R`'D`(`!2`&4`<0!U M`&D`<@!E`&T`90!N`'0`0`@`%(`90!Q`'4` M:0!R`&4`;0!E`&X`=`!S`"``(``@``T`#0`-`$@`4@`@`$(`;`!O`&,`:P`@ M`$(`80!N`&L`(``H`$@`4@!"`"``0@!A`&X`:P`I`"``9@!I`&P`90!S`"`` M:0!T`',`(`!R`&4`9P!U`&P`80!T`&\`<@!Y`"``5`!H`'(`:0!F`'0`(`!& M`&D`;@!A`&X`8P!I`&$`;``@`%(`90!P`&\`<@!T`"``*`!4`$8`4@`I`"`` M;P!N`"``80`@`&,`80!L`&4`;@!D`&$`<@`@`'$`=0!A`'(`=`!E`'(`(`!B M`&$`0`@`&,`80!P`&D`=`!A`&P`(`!R`&4` M<0!U`&D`<@!E`&T`90!N`'0`0`@ M`&8`:0!L`&4`9``@`%0`1@!2`#H`(``-``T`#0`)`"``(``)``D`(``@``D` M"0`@`"``"0`)`"``(``)``D`(``@``D`"0`@`"``"0`)`"``(``)``D`(``@ M``D`"0`@`"``"0`)`"``(``)``D`(``@``D`"0`@`"``"0`-``T`"0`H`&0` M;P!L`&P`80!R`',`(`!I`&X`(``P`#``,`!S`"D`(``)``T`#0`-``D`(``) M``D`(``)``D`(``)``D`(``)`%0`;P`@`$(`90`@`%<`90!L`&P`(`!#`&$` M<`!I`'0`80!L`&D`>@!E`&0`(``)``T`#0`)`"``"0`)`"``"0`)`$8`;P!R M`"``0P!A`'``:0!T`&$`;``@`$$`9`!E`'$`=0!A`&,`>0`@``D`"0`@``D` M50!N`&0`90!R`"``4`!R`&\`;0!P`'0`(`!#`&\`<@!R`&4`8P!T`&D`=@!E M`"``"0`-``T`"0`@``D`00!C`'0`=0!A`&P`(``)``D`(``)`%``=0!R`'`` M;P!S`&4`0`@`'(`:0!S`&L`+0!W M`&4`:0!G`&@`=`!E`&0`(`!A`',`0`@`&T`80!K M`&4``!P`&4`;@!S`&4` M``@`$T`;P!N`'0`:`!S`"``10!N`&0` M90!D`"``3P!C`'0`;P!B`&4`<@`@`#,`,0`L`"``"0`)`#(`,``P`#D`(``) M``D`(``)`#(`,``P`#@`(``)``T`#0`-``T`0@!A`&P`80!N`&,`90`L`"`` M8@!E`&<`:0!N`&X`:0!N`&<`(`!O`&8`(`!P`&4`<@!I`&\`9``@`"``"0`) M`"0`(``)`#$`-``V`"P`.``P`#<`(``)``D`(``)`"0`(``)`#$`-``P`"P` M-0`X`#,`(``)``T`#0`-`$$`;0!O`'4`;@!T`',`(`!D`&4`9@!E`'(`<@!E M`&0`(`!F`&\`<@`@`&X`90!W`"``9P!U`&$`<@!A`&X`=`!E`&4`@!E`',`(`!C`&4`<@!T`&$` M:0!N`"``;P!F`"``;P!U`'(`(`!O`'0`:`!E`'(`(`!C`&\`;@!T`'(`80!C M`'0`=0!A`&P`(`!O`&(`;`!I`&<`80!T`&D`;P!N`',`(`!A`&X`9``@`&,` M;P!M`&T`:0!T`&T`90!N`'0``!I M`&X`9P`@`&$`=0!T`&@`;P!R`&D`=`!I`&4`0`@`&(`>0`@`'0`:`!E`"``80!P`'``;`!I`&,` M80!B`&P`90`@`',`=`!A`'0`=0!T`&4`(`!O`&8`(`!L`&D`;0!I`'0`80!T M`&D`;P!N`',`+@`@`%0`:`!E`"``;`!I`&L`90!L`&D`:`!O`&\`9``@`&\` M9@`@`&$`;@!Y`"``8P!L`&$`:0!M`',`(`!B`&4`:0!N`&<`(`!A`',`0`L`"``:0!S`"``9`!I`&8`9@!I`&,`=0!L M`'0`(`!T`&\`(`!P`'(`90!D`&D`8P!T`"X`(`!7`&@`:0!L`&4`(`!W`&4` M(`!C`&$`;@!N`&\`=``@`'``<@!O`'8`:0!D`&4`(`!A`',`0!A M`&(`;`!E`"P`(`!A`&,`8P!R`'4`90!D`"``90!X`'``90!N`',`90!S`"`` M80!N`&0`(`!O`'0`:`!E`'(`(`!C`'4`<@!R`&4`;@!T`"``;`!I`&$`8@!I M`&P`:0!T`&D`90!S`"``;P!N`"``;P!U`'(`(`!C`&\`;@!D`&4`;@!S`&4` M9``@`&,`;P!N`',`;P!L`&D`9`!A`'0`90!D`"``8@!A`&P`80!N`&,`90`@ M`',`:`!E`&4`=`!S`"X`(``@`"``(``@`"``(``@`"``(``@`"``(``@`"`` M(``D``%,`&D`=`!I`&<`80!T`&D`;P!N`"``80!N`&0`(`!2`&4`;`!A`'0` M90!D`"``0P!O`&X`=`!I`&X`9P!E`&X`8P!I`&4`0`N`"``3`!I`'0` M:0!G`&$`=`!I`&\`;@`@`&D`0`@`'(`90!G`&$`<@!D`&D`;@!G M`"``;P!U`'(`(`!R`&4`9@!U`&X`9``@`&$`;@!T`&D`8P!I`'``80!T`&D` M;P!N`"``;`!O`&$`;@`@`'``<@!O`&<`<@!A`&T`0`[`"``=`!H`&4`(`!2 M`$$`3``@`&D`;@!T`&4`<@!E`',`=``@`'(`80!T`&4`0`@`&0`=0!T`'D`(`!T`&\`(`!O`'4` M<@`@`&,`=0!S`'0`;P!M`&4`<@!S`"``:0!N`"``8P!O`&X`;@!E`&,`=`!I M`&\`;@`@`'<`:0!T`&@`(`!T`&@`90`@`%(`00!,`"``<`!R`&\`9P!R`&$` M;0`N`"``#0`-`%0`:`!E`"``80!M`&\`=0!N`'0`0!E`&$`<@`@`#(`,``P`#,`(``H`'0`:`!E`"`` M5`!E`'@`80!S`"``4@!!`$P`(`!3`&4`=`!T`&P`90!M`&4`;@!T`"D`(`!A M`&X`9``@`&\`=`!H`&4`<@`@`',`90!T`'0`;`!E`&T`90!N`'0`0!E`&$`<@`@`#(`,``P`#8`(`!O`&8`(``D`#<`,``N`#(`(`!M M`&D`;`!L`&D`;P!N`"X`(``-``T`(`!7`&4`(`!H`&$`=@!E`"``0`L`"``=`!H`&4`(`!0`$\`30`@`$,`80!S`&4```@`'(`90!T`'4`<@!N`"``<`!R`&4`<`!A M`'(`80!T`&D`;P!N`"``0`@`&$`0`@`&8`;P!R`"``80!D`&0`:0!T M`&D`;P!N`&$`;``@`'0`80!X`"``80!S`',`90!S`',`;0!E`&X`=`!S`"`` M80!T`'0`<@!I`&(`=0!T`&$`8@!L`&4`(`!T`&\`(`!T`&$`>``@`'(`90!T M`'4`<@!N`"``<`!R`&4`<`!A`'(`80!T`&D`;P!N`"``90!R`'(`;P!R`"X` M(`!4`&@`90`@`%``$P`!4P!E`&<`;0!E`&X`=``@`$D`;@!F`&\`<@!M`&$` M=`!I`&\`;@`>``%3`&4`9P!M`&4`;@!T`"``20!N`&8`;P!R`&T`80!T`&D` M;P!N`"``6P!!`&(```@`&D`;@!C`&\`;0!E`"`` M*`!L`&\```@`&(`90!N`&4`9@!I M`'0`(``@``D`"0`D`"``"0`H`#(`,0`R`"P`.``U`#,`(``)`"D`(``)``D` M)``@``D`*``R`#(`-P`L`#0`-0`S`"``"0`I`"``"0`)`"0`(``)`"@`-``R M`#,`+``W`#(`-@`@``D`*0`@``D`"0`D`"``"0`H`#0`-``P`"P`-``R`#,` M(``)`"D`(``@``T`#0`)`"``"0`)`"``"0`)`"``"0`)`"``"0`)`"``"0`) M`"``"0`)`"``"0`)`"``"0`-``T`#0`-`$4`9@!F`&4`8P!T`&D`=@!E`"`` M30!A`'D`,0`L`"``,@`P`#``.0`L`"``=P!E`"``<@!E`&$`;`!I`&<`;@!E M`&0`(`!C`&4`<@!T`&$`:0!N`"````@`&X`90!T`'<`;P!R`&L`(`!I`&X`8P!L M`'4`9`!E`&0`(`!I`&X`(`!T`&@`90`@`%0`80!X`"``4P!E`'(`=@!I`&,` M90!S`"````@`%,`90!R`'8`:0!C`&4`0`@`&4`=@!I`&0`90!N`&,`90`[`"``;P!R`"`` M*``S`"D`(`!E`',`=`!I`&T`80!T`&4`0`@`&8`;P!R`"``<@!E`'8`90!N`'4`90`@`&$`<@!R`&$`;@!G`&4`;0!E M`&X`=`!S`"``90!N`'0`90!R`&4`9``@`&D`;@!T`&\`(`!O`'(`(`!M`&$` M=`!E`'(`:0!A`&P`;`!Y`"``;0!O`&0`:0!F`&D`90!D`"``8@!E`&<`:0!N M`&X`:0!N`&<`(`!W`&D`=`!H`"``;P!U`'(`(`!F`&D`0`@`&0`90!T M`&4`<@!M`&D`;@!E`',`(`!W`&@`90!N`"``80!N`"``90!N`'0`:0!T`'D` M(`!T`&@`80!T`"``:0!S`"``:0!N`',`=0!F`&8`:0!C`&D`90!N`'0`;`!Y M`"``8P!A`'``:0!T`&$`;`!I`'H`90!D`"``;P!R`"``:0!S`"``;@!O`'0` M(`!C`&\`;@!T`'(`;P!L`&P`90!D`"``=`!H`'(`;P!U`&<`:``@`'8`;P!T M`&D`;@!G`"``;P!R`"``0!S`"``<`!U`'(`<`!O`',`90`@`&$`;@!D`"``9`!E`',` M:0!G`&X`(`!A`&X`9``@`'0`:`!E`"``<@!E`'``;P!R`'0`:0!N`&<`(`!E M`&X`=`!I`'0`>0!S`"``80!B`&D`;`!I`'0`>0`@`'0`;P`@`&0`:0!R`&4` M8P!T`"``=`!H`&4`(`!A`&,`=`!I`'8`:0!T`&D`90!S`"``;P!F`"``=`!H M`&4`(`!O`'0`:`!E`'(`(`!E`&X`=`!I`'0`>0`@`'0`:`!A`'0`(`!M`&\` M0`@`&D`;0!P`&$`8P!T M`"``=`!H`&4`(`!O`'0`:`!E`'(`(`!E`&X`=`!I`'0`>0!S`"``90!C`&\` M;@!O`&T`:0!C`"``<`!E`'(`9@!O`'(`;0!A`&X`8P!E`"X`(`!3`$8`00!3 M`"``,0`V`#<`(`!W`&D`;`!L`"``<@!E`'$`=0!I`'(`90`@`&$`(`!R`&4` M<`!O`'(`=`!I`&X`9P`@`&4`;@!T`&D`=`!Y`"``=`!O`"``<`!R`&\`=@!I M`&0`90`@`&$`9`!D`&D`=`!I`&\`;@!A`&P`(`!D`&D`0`@`&$`;@!D`"``8P!H`&$`;@!G`&4`0`@`&D``!P`&4`;@!S`&4``!P`&4`;@!S`&4`*0`L`"`` M;@!E`'0`(``@``D`"0`@``D`*``R`#(`-P`L`#0`-0`S`"``"0`I`"``"0`) M`"``"0`T`#8`,``@``D`"0`@``D`"0`H`#(`+``U`#@`,0`@``D`*0`@``D` M"0`@``D`,@`R`#<`+``T`#4`,P`@``D`"0`@``D`"0`H`#(`+``Q`#(`,0`@ M``D`*0`@`"``#0`-``D`(``)``D`(``)``D`(``)``D`(``)``D`(``)``D` M(``)``D`(``)``D`(``)``D`(``)``D`(``)``T`#0`-`$P`;P!S`',`(`!F M`'(`;P!M`"``8P!O`&X`=`!I`&X`=0!I`&X`9P`@`&\`<`!E`'(`80!T`&D` M;P!N`',`(`!B`&4`9@!O`'(`90`@`'0`80!X`"``8@!E`&X`90!F`&D`=``@ M`"``"0`)`"``"0`H`#(`,@`W`"P`-``U`#,`(``)`"D`(``)``D`(``)`"@` M-``U`"P`-``U`#$`(``)`"D`(``)``D`(``)`"@`,0`X`#``%``!1`!O`&,` M=0!M`&4`;@!T`"``20!N`&8`;P!R`&T`80!T`&D`;P!N`"$``40`;P!C`'4` M;0!E`&X`=``@`$D`;@!F`&\`<@!M`&$`=`!I`&\`;@`@`%L`3`!I`&X`90`@ M`$D`=`!E`&T`0!P`&4`!``! M,0`P`"T`40`.``%!`&T`90!N`&0`;0!E`&X`=``@`$8`;`!A`&<`!0`!9@!A M`&P```@`$L`90!Y M``H``3``,``P`#``,``Q`#(`-@`U`#D`'``!0P!U`'(`<@!E`&X`=``@`$8` M:0!S`&,`80!L`"``60!E`&$`<@`@`$4`;@!D`"``1`!A`'0`90`'``$M`"T` M,``T`"T`,P`P`!4``44`;@!T`&D`=`!Y`"``1@!I`&P`90!R`"``0P!A`'0` M90!G`&\`<@!Y`!<``4P`80!R`&<`90`@`$$`8P!C`&4`;`!E`'(`80!T`&4` M9``@`$8`:0!L`&4`<@`7``%%`&X`=`!I`'0`>0`@`$P`:0!S`'0`:0!N`&<` M``#<$```CR`` M``H3``"5(P``$!8```TF``"(&```I2@``"`;```'*P``@AT```=3``!#!0`` MJ84``,T7``#]LP``Y`4``/;D``"]%@``F`\!`!\!```'0P$`;Q0``$5$`0"M M%0``AT4!`.\6```*````"0@0```&$`!&&,T'P8````8"```+`A@````````` M```B`````````%9.`0`.3P$`#0`"``$`#``"`&0`#P`"``$`$0`"````$``( M`/RI\=)-8E`_7P`"``$`*@`"````*P`"````@@`"``$`@``(```````````` M)0($````_P"!``(`P004````%0```(,``@```(0``@```*$`(@`)`&0``0`! M``$`1@!8`E@"````````X#\```````#@/P$`50`"``@`?0`,``````"V/`\` M```$`'T`#``!``(`MA@/````!`!]``P``P#_`"0)#P````0```(.```````B M```````#````"`(0`````````/\````````!#P`(`A```0````(`_P`````` M``$/``@"$``"``````#_`````````0\`"`(0``,````"`/\````````!#P`( M`A``!`````(`_P````````$/``@"$``%`````@#_`````````0\`"`(0``8` M```"`/\````````!#P`(`A``!P````(`_P````````$/``@"$``(`````@#_ M`````````0\`"`(0``D````"`/\````````!#P`(`A``"@````(`_P`````` M``$/``@"$``+`````@#_`````````0\`"`(0``P````"`/\````````!#P`( M`A``#0````(`_P````````$/``@"$``.``````#_`````````0\`"`(0``\` M```"`/\````````!#P`(`A``$`````(`_P````````$/``@"$``1`````@#_ M`````````0\`"`(0`!(````"`/\````````!#P`(`A``$P````(`_P`````` M``$/``@"$``4`````@#_`````````0\`"`(0`!4````"`/\````````!#P`( M`A``%@````(`_P````````$/``@"$``7`````@#_`````````0\`"`(0`!@` M```"`/\````````!#P`(`A``&0````(`_P````````$/``@"$``:``````#_ M`````````0\`"`(0`!L````"`/\````````!#P`(`A``'`````(`_P`````` M``$/``@"$``=`````@#_`````````0\`"`(0`!X````"`/\````````!#P`( M`A``'P````(`_P````````$/`/T`"@``````%P``````_0`*``$````7``$` M``#]``H``0`!`!<``@```/T`"@`!``(`%P`#````_0`*``(````6``0```#] M``H``P```!@`!0```+T`$@`#``$`&0#.:E<`&0`>_F0``@#]``H`!````!@` M!@```+T`$@`$``$`&@``?^9`&@``.>E``@#]``H`!0```!@`!P```+T`$@`% M``$`&@"T*AQ!&@"X3!]!`@#]``H`!@```!@`"````+T`$@`&``$`&P"("Q9! M&P`L>Q5!`@#]``H`!P```!@`"0```+T`$@`'``$`&@#J<(P`&@"DG4-!`@#] M``H`"````!@`"@```+T`$@`(``$`&@`F]2@`&@`.=RT``@#]``H`"0```!@` M"P```+T`$@`)``$`&@#@A9!`@#]``H`"@```!@`#````+T`$@`* M``$`&@``%!=!&@`XCQ=!`@#]``H`"P```!@`#0```+T`$@`+``$`&@!@)BI! M&@!L\BE!`@#]``H`#````!@`#@```+T`$@`,``$`&P!0]QA!&P#HSAI!`@#] M``H`#0```!@`#P```+T`$@`-``$`&P#^+B\!&P"J(4)0`:`&86*P`"`/T`"@`1````&``3```` MO0`2`!$``0`:`)!7]$`:`)"S#T$"`/T`"@`2````&``4````O0`2`!(``0`: M`&"A!$$:`'XS(0`"`/T`"@`3````&``5````O0`2`!,``0`:``"FK$`:```G MP4`"`/T`"@`4````&``6````O0`2`!0``0`;``!JV$`;``!JV$`"`/T`"@`5 M````&``7````O0`2`!4``0`:`$YPD0`:`"1,0D$"`/T`"@`6````&``8```` MO0`2`!8``0`:`.2"+T$:`'1_+T$"`/T`"@`7````&``6````O0`2`!<``0`: M`(!/\D`:`(!/\D`"`/T`"@`8````&``9````O0`2`!@``0`;`"3%&$$;`#1? M&T$"`/T`"@`9````&``:````O0`2`!D``0`;`!K/[0`;`!Y3\0`"`/T`"@`: M````%@`;````_0`*`!L````8`!P```"]`!(`&P`!`!H``%JQ0!H``%JQ0`(` M_0`*`!P````8`!T```"]`!(`'``!`!H`?H`R`!H`]@TS``(`_0`*`!T````8 M`!X```"]`!(`'0`!`!H``(!00!H`@+O&P`(`_0`*`!X````8`!\```"]`!(` M'@`!`!H`YN",`!H`-@VC``(`_0`*`!\````8`"`````#`@X`'P`!`!L````` M`/N1/\$#`@X`'P`"`!L```````KW/\'7`$0`O`8``&P"#@`J``X`)``D`"0` M)``D`"0`)``D`"0`)``D``X`)``D`"0`)``D`"0`)``D`"0`)``D``X`)``D M`"0`)``(`A``(`````(`_P````````$/``@"$``A`````@#_`````````0\` M_0`*`"`````8`"$```"]`!(`(``!`!L`YE]!`!L`CLY5``(`_0`*`"$````8 M`"(```"]`!(`(0`!`!P`_BXO`1P`JB%'`0(`UP`(`'`````4`"0`/@(2`+8& M`````$```````````````*``!`!D`&0`'0`/``,````````!`````````.\` M!@```#<````*````"0@0```&$`!&&,T'P8````8"```+`A0````````````) M`````````#U2`0`-``(``0`,``(`9``/``(``0`1``(````0``@`_*GQTDUB M4#]?``(``0`J``(````K``(```""``(``0"```@````````````E`@0```#_ M`($``@#!!!0````5````@P`"````A``"````H0`B``D`9``!``$``0!&`%@" M6`(```````#@/P```````.`_`0!5``(`"`!]``P``````+8\#P````0`?0`, M``$``@"V&`\````$`'T`#``#`/\`)`D/````!````@X```````D```````,` M```(`A``````````_P````````$/``@"$``!`````@#_`````````0\`"`(0 M``(``````/\````````!#P`(`A```P````(`_P````````$/``@"$``$```` M`@#_`````````0\`"`(0``4````"`/\````````!#P`(`A``!@````(`_P`` M``````$/``@"$``'`````@#_`````````0\`"`(0``@````"`/\````````! M#P#]``H``````!<`(P```/T`"@`!````%P`D````_0`*``$``0`7``(```#] M``H``0`"`!<``P```/T`"@`"````%@`E````_0`*``,````8`"8```"]`!(` M`P`!`!D`<`L`01D`T&'_0`(`_0`*``0````8`"<```"]`!(`!``!`!H`D&_W M0!H`D(;T0`(`_0`*``4````8`"@```"]`!(`!0`!`!D`3ADG`!D`SB8F``(` M_0`*``8````8`"D```"]`!(`!@`!`!T``0#P/QT``0#P/P(`_0`*``<````8 M`"H````#`@X`!P`!`!H``````(37QT$#`@X`!P`"`!H``````(37QT']``H` M"````!@`*P```+T`$@`(``$`&@#Z8>9I&@#Z8>9I`@#7`!8`X`$``*``#@`J M``X`)``D`"0`)``R`#X"$@"V``````!```````````````"@``0`9`!D`!T` M#P`#`````````0````````#O``8````W````"@````D($```!A``1AC-!\&` M```&`@``"P(4````````````'0````````#&6@$`#0`"``$`#``"`&0`#P`" M``$`$0`"````$``(`/RI\=)-8E`_7P`"``$`*@`"````*P`"````@@`"``$` M@``(````````````)0($````_P"!``(`P004````%0```(,``@```(0``@`` M`*$`(@`)`&0``0`!``$`1@!8`E@"````````X#\```````#@/P$`50`"``@` M?0`,``````"V/`\````$`'T`#``!``0`MA@/````!`!]``P`!0#_`"0)#P`` M``0```(.```````=```````%````"`(0`````````/\````````!#P`(`A`` M`0````0`_P````````$/``@"$``"``````#_`````````0\`"`(0``,````$ M`/\````````!#P`(`A``!`````0`_P````````$/``@"$``%````!`#_```` M`````0\`"`(0``8````$`/\````````!#P`(`A``!P``````_P````````$/ M``@"$``(````!`#_`````````0\`"`(0``D````$`/\````````!#P`(`A`` M"@````0`_P````````$/``@"$``+````!`#_`````````0\`"`(0``P````$ M`/\````````!#P`(`A``#0````0`_P````````$/``@"$``.````!`#_```` M`````0\`"`(0``\````$`/\````````!#P`(`A``$`````0`_P````````$/ M``@"$``1````!`#_`````````0\`"`(0`!(``````/\````````!#P`(`A`` M$P````0`_P````````$/``@"$``4````!`#_`````````0\`"`(0`!4````$ M`/\````````!#P`(`A``%@````0`_P````````$/``@"$``7````!`#_```` M`````0\`"`(0`!@``````/\````````!#P`(`A``&0````0`_P````````$/ M``@"$``:````!`#_`````````0\`"`(0`!L````$`/\````````!#P`(`A`` M'`````0`_P````````$/`/T`"@``````%P`L````_0`*``$````7`"T```#] M``H``0`!`!<`+@```/T`"@`!``(`%P`O````_0`*``$``P`7`#````#]``H` M`0`$`!<`,0```/T`"@`"````%@`R````_0`*``,````8`#,```"]`!X``P`! M`!D`N``201D`Q$X301D`?B,A`!D`!@`B``0`_0`*``0````8`#0```"]`!X` M!``!`!H`@*C'0!H`P*700!H``-370!H`P`GA0`0`_0`*``4````8`#4```"] M`!X`!0`!`!L`@)#20!L`0*G10!L`8+C@0!L`P+#>0`0`_0`*``8````8`#8` M``"]`!X`!@`!`!L`!.<301L`M',501L`Y%LB01L`)`8C000`_0`*``<````6 M`#<```#]``H`"````!@`.````+T`'@`(``$`&@`4%1E!&@"TQQI!&@!>JS`` M&@!V(S$`!`#]``H`"0```!@`.0```+T`'@`)``$`&P!0J?]`&P"@V0!!&P`P M;@Q!&P!`*`]!!`#]``H`"@```!@`.@```+T`'@`*``$`&P"T?R!!&P"&-",` M&P!VXCX`&P"6MT``!`#]``H`"P```!@`.P```+T`'@`+``$`&@#(,`K!&@"@ M@0O!&@"L*AK!&@!,JQK!!`#]``H`#````!@`/````+T`'@`,``$`&P``D)I` M&P``DJ#`&P``?;-`&P``**O`!`#]``H`#0```!@`/0```+T`'@`-``$`&@"H M^PG!&@#HPPO!&@"XW!G!&@"`!,``0`=``$`0\`=``$`1,`=``%`4\`= M``$`5,`$`/T`"@`4````&`!`````O0`>`!0``0`<```````>``$`\+\>``$` M\+\>``$``,`$`/T`"@`5````&`!!````O0`>`!4``0`>``$`0\`>``&`1,`> M``&`4\`>``&`5,`$`/T`"@`6````&`!#````O0`>`!8``0`;`,AW%$$;`$@A M%$$;`&QQ%$$;`&P,%$$$`/T`"@`7````&`!$````O0`8`!<``0`>``$`+D`> M``$`+D`>``$`/D`#``,"#@`7``0`'@"/PO4H7(_2/_T`"@`8````%@!%```` M_0`*`!D````8`$$```"]`!X`&0`!`!H`L&3_P!H`$)8`P1H`-`$0P1H`Q&00 MP00`_0`*`!H````8`$8```"]`!X`&@`!`!H``)!T0!H``*B"P!H``"!ZP!H` M``BDP`0`_0`*`!L````8`$<```"]`!X`&P`!`!L``#2D0!L``&C&P!L`@*W' M0!L``,O%P`0`_0`*`!P````8`$@```"]`!X`'``!`!P`@*[^P!P`.`\"P1P` MH)0.P1P`+#L1P00`UP`^`"P'```P`@X`1@`.`#``,``P`#``#@`P`#``,``P M`#``,``P`#``,``P``X`,``P`#``,``\``X`,``P`#``/@(2`+8``````$`` M`````````````*``!`!D`&0`'0`/``,````````!`````````.\`!@```#<` M```*````"0@0```&$`!&&,T'P8````8"```+`A0````````````@```````` M``-C`0`-``(``0`,``(`9``/``(``0`1``(````0``@`_*GQTDUB4#]?``(` M`0`J``(````K``(```""``(``0"```@````````````E`@0```#_`($``@#! M!!0````5````@P`"````A``"````H0`B``D`9``!``$``0!&`%@"6`(````` M``#@/P```````.`_`0!5``(`"`!]``P``````+8\#P````0`?0`,``$``@"V M&`\````$`'T`#``#`/\`)`D/````!````@X``````"````````,````(`A`` M````````_P````````$/``@"$``!`````@#_`````````0\`"`(0``(````" M`/\````````!#P`(`A```P``````_P````````$/``@"$``$`````@#_```` M`````0\`"`(0``4````"`/\````````!#P`(`A``!@````(`_P````````$/ M``@"$``'`````@#_`````````0\`"`(0``@````"`/\````````!#P`(`A`` M"0````(`_P````````$/``@"$``*``````#_`````````0\`"`(0``L````" M`/\````````!#P`(`A``#`````(`_P````````$/``@"$``-`````@#_```` M`````0\`"`(0``X````"`/\````````!#P`(`A``#P````(`_P````````$/ M``@"$``0`````@#_`````````0\`"`(0`!$````"`/\````````!#P`(`A`` M$@````(`_P````````$/``@"$``3`````@#_`````````0\`"`(0`!0````" M`/\````````!#P`(`A``%0````(`_P````````$/``@"$``6`````@#_```` M`````0\`"`(0`!<````"`/\````````!#P`(`A``&`````(`_P````````$/ M``@"$``9`````@#_`````````0\`"`(0`!H````"`/\````````!#P`(`A`` M&P``````_P````````$/``@"$``<`````@#_`````````0\`"`(0`!T````" M`/\````````!#P`(`A``'@````(`_P````````$/``@"$``?`````@#_```` M`````0\`_0`*```````7`$D```#]``H``0```!<``0```/T`"@`!``$`%P`P M````_0`*``$``@`7`#$```#]``H``@```!@`2@```'X""@`"``$`'`#0_2?! M`P(.``(``@`<``````"64B3!_0`*``,````6`$L```#]``H`!````!@`3``` M`+T`$@`$``$`&@"@Y.)`&@"@G.I``@#]``H`!0```!@`30```+T`$@`%``$` M&@``<+S`&@!`F^S``@#]``H`!@```!@`3@```+T`$@`&``$`&@``SKG`&@`` M9;+``@#]``H`!P```!@`3P```+T`$@`'``$`&@``````&@"@XN?``@#]``H` M"````!@`4````+T`$@`(``$`&P!`"M)`&P``9\%``@#]``H`"0```!@`40`` M`+T`$@`)``$`&P``(N5`&P`@U.?``@#]``H`"@```!8`4@```/T`"@`+```` M&`!3````O0`2``L``0`:```````:``"(X\`"`/T`"@`,````&`!4````O0`2 M``P``0`:```````:``!,S4`"`/T`"@`-````&`!5````O0`2``T``0`:```` M```:``!,[<`"`/T`"@`.````&`!6````O0`2``X``0`:```````:`&;_+0`" M`/T`"@`/````&`!7````O0`2``\``0`:``1\(T$:`X\`"`/T`"@`0```` M&`!8````O0`2`!```0`:``";^,`:`+"2]\`"`/T`"@`1````&`!9````O0`2 M`!$``0`:``"2K<`:``!SL<`"`/T`"@`2````&`!:````O0`2`!(``0`:```- MP$`:`&`@[D`"`/T`"@`3````&`!;````O0`2`!,``0`:```````:`+!'`4$" M`/T`"@`4````&`!<````O0`2`!0``0`:```````:``"OLD`"`/T`"@`5```` M&`!0````O0`2`!4``0`;```IWL`;`(!NP$`"`/T`"@`6````&`!=````O0`2 M`!8``0`;`/PS'T$;`)9@+0`"`/T`"@`7````&`!>````O0`2`!<``0`:`(`" MPD`:```````"`/T`"@`8````&`!?````O0`2`!@``0`:`*`F"\$:`$`.W$`" M`/T`"@`9````&`!@````O0`2`!D``0`:`![^9``:``:5*``"`/T`"@`:```` M&`!A````O0`2`!H``0`:`,YJ5P`:`/0J)4$"`/T`"@`;````%@!B````_0`* M`!P````8`&,```"]`!(`'``!`!H`6/H'01H`8&3X0`(`_0`*`!T````8`&0` M``"]`!(`'0`!`!H``#?B0!H`(.?B0`(`_0`*`!X````8`&4```"]`!(`'@`! M`!H``":P0!H`@&3$0`(`_0`*`!\````8`&8```"]`!(`'P`!`!D``/[!0!D` M0([N0`(`UP!$`+@&``!L`@X`*@`N``X`)``D`"0`)``D`"0`#@`D`"0`)``D M`"0`)``D`"0`)``D`"0`)``D`"0`)``D``X`)``D`"0`/@(2`+8``````$`` M`````````````*``!`!D`&0`'0`/``,````````!`````````.\`!@```#<` M```*````"0@0```&$`!&&,T'P8````8"```+`A0````````````$```````` M`"YE`0`-``(``0`,``(`9``/``(``0`1``(````0``@`_*GQTDUB4#]?``(` M`0`J``(````K``(```""``(``0"```@````````````E`@0```#_`($``@#! M!!0````5````@P`"````A``"````H0`B``D`9``!``$``0!&`%@"6`(````` M``#@/P```````.`_`0!5``(`"`!]``P``````+8\#P````0`?0`,``$``0"V M&`\````$`'T`#``"`/\`)`D/````!````@X```````0```````(````(`A`` M````````_P````````$/``@"$``!`````0#_`````````0\`"`(0``(````` M`/\````````!#P`(`A```P````$`_P````````$/`/T`"@``````%P!G```` M`0(&``$````7`/T`"@`!``$`%P!H````_0`*``(````6`&D```#]``H``P`` M`!@`9P```/T`"@`#``$`(0!J````UP`,`*`````\``X`&``.`#X"$@"V```` M``!```````````````"@``0`9`!D`!T`#P`#`````````0````````#O``8` M```W````"@````D($```!A``1AC-!\&````&`@``"P(4````````````!``` M```````A9P$`#0`"``$`#``"`&0`#P`"``$`$0`"````$``(`/RI\=)-8E`_ M7P`"``$`*@`"````*P`"````@@`"``$`@``(````````````)0($````_P"! M``(`P004````%0```(,``@```(0``@```*$`(@`)`&0``0`!``$`1@!8`E@" M````````X#\```````#@/P$`50`"``@`?0`,``````"V/`\````$`'T`#``! M``$`MA@/````!`!]``P``@#_`"0)#P````0```(.```````$```````"```` M"`(0`````````/\````````!#P`(`A```0````$`_P````````$/``@"$``" M``````#_`````````0\`"`(0``,````!`/\````````!#P#]``H``````!<` M:P````$"!@`!````%P#]``H``0`!`!<`:````/T`"@`"````%@!L````_0`* M``,````8`&L```#]``H``P`!`"$`;0```-<`#`"@````/``.`!@`#@`^`A(` MM@``````0```````````````H``$`&0`9``=``\``P````````$````````` M[P`&````-P````H````)"!````80`$88S0?!@```!@(```L"%``````````` M``0`````````%&D!``T``@`!``P``@!D``\``@`!`!$``@```!``"`#\J?'2 M36)0/U\``@`!`"H``@```"L``@```((``@`!`(``"````````````"4"!``` M`/\`@0`"`,$$%````!4```"#``(```"$``(```"A`"(`"0!D``$``0`!`$8` M6`)8`@```````.`_````````X#\!`%4``@`(`'T`#```````MCP/````!`!] M``P``0`!`+88#P````0`?0`,``(`_P`D"0\````$```"#@``````!``````` M`@````@"$`````````#_`````````0\`"`(0``$````!`/\````````!#P`( M`A```@``````_P````````$/``@"$``#`````0#_`````````0\`_0`*```` M```7`&X````!`@8``0```!<`_0`*``$``0`7`&\```#]``H``@```!8`<``` M`/T`"@`#````&`!Q````_0`*``,``0`A`'(```#7``P`H````#P`#@`8``X` M/@(2`+8``````$```````````````*``!`!D`&0`'0`/``,````````!```` M`````.\`!@```#<````*````"0@0```&$`!&&,T'P8````8"```+`A0````` M```````$``````````=K`0`-``(``0`,``(`9``/``(``0`1``(````0``@` M_*GQTDUB4#]?``(``0`J``(````K``(```""``(``0"```@````````````E M`@0```#_`($``@#!!!0````5````@P`"````A``"````H0`B``D`9``!``$` M`0!&`%@"6`(```````#@/P```````.`_`0!5``(`"`!]``P``````+8\#P`` M``0`?0`,``$``0"V&`\````$`'T`#``"`/\`)`D/````!````@X```````0` M``````(````(`A``````````_P````````$/``@"$``!`````0#_```````` M`0\`"`(0``(``````/\````````!#P`(`A```P````$`_P````````$/`/T` M"@``````%P!S`````0(&``$````7`/T`"@`!``$`%P!H````_0`*``(````6 M`'0```#]``H``P```!@`````-<`#`"@```` M/``.`!@`#@`^`A(`M@``````0```````````````H``$`&0`9``=``\``P`` M``````$`````````[P`&````-P````H````)"!````80`$88S0?!@```!@(` M``L"%`````````````0`````````[6X!``T``@`!``P``@!D``\``@`!`!$` M`@```!``"`#\J?'236)0/U\``@`!`"H``@```"L``@```((``@`!`(``"``` M`````````"4"!````/\`@0`"`,$$%````!4```"#``(```"$``(```"A`"(` M"0!D``$``0`!`$8`6`)8`@```````.`_````````X#\!`%4``@`(`'T`#``` M````MCP/````!`!]``P``0`!`+88#P````0`?0`,``(`_P`D"0\````$```" M#@``````!````````@````@"$`````````#_`````````0\`"`(0``$````! M`/\````````!#P`(`A```@``````_P````````$/``@"$``#`````0#_```` M`````0\`_0`*```````7`'D````!`@8``0```!<`_0`*``$``0`7`&@```#] M``H``@```!8`>@```/T`"@`#````&`!Y````_0`*``,``0`A`'L```#7``P` MH````#P`#@`8``X`/@(2`+8``````$```````````````*``!`!D`&0`'0`/ M``,````````!`````````.\`!@```#<````*````"0@0```&$`!&&,T'P8`` M``8"```+`A0````````````$`````````.!P`0`-``(``0`,``(`9``/``(` M`0`1``(````0``@`_*GQTDUB4#]?``(``0`J``(````K``(```""``(``0"` M``@````````````E`@0```#_`($``@#!!!0````5````@P`"````A``"```` MH0`B``D`9``!``$``0!&`%@"6`(```````#@/P```````.`_`0!5``(`"`!] M``P``````+8\#P````0`?0`,``$``0"V&`\````$`'T`#``"`/\`)`D/```` M!````@X```````0```````(````(`A``````````_P````````$/``@"$``! M`````0#_`````````0\`"`(0``(``````/\````````!#P`(`A```P````$` M_P````````$/`/T`"@``````%P!\`````0(&``$````7`/T`"@`!``$`%P!H M````_0`*``(````6`'T```#]``H``P```!@`?````/T`"@`#``$`(0!^```` MUP`,`*`````\``X`&``.`#X"$@"V``````!```````````````"@``0`9`!D M`!T`#P`#`````````0````````#O``8````W````"@````D($```!A``1AC- M!\&````&`@``"P(4````````````!`````````#3<@$`#0`"``$`#``"`&0` M#P`"``$`$0`"````$``(`/RI\=)-8E`_7P`"``$`*@`"````*P`"````@@`" M``$`@``(````````````)0($````_P"!``(`P004````%0```(,``@```(0` M`@```*$`(@`)`&0``0`!``$`1@!8`E@"````````X#\```````#@/P$`50`" M``@`?0`,``````"V/`\````$`'T`#``!``$`MA@/````!`!]``P``@#_`"0) M#P````0```(.```````$```````"````"`(0`````````/\````````!#P`( M`A```0````$`_P````````$/``@"$``"``````#_`````````0\`"`(0``,` M```!`/\````````!#P#]``H``````!<`?P````$"!@`!````%P#]``H``0`! M`!<`:````/T`"@`"````%@"`````_0`*``,````8`'\```#]``H``P`!`"$` M@0```-<`#`"@````/``.`!@`#@`^`A(`M@``````0```````````````H``$ M`&0`9``=``\``P````````$`````````[P`&````-P````H````)"!````80 M`$88S0?!@```!@(```L"%`````````````0`````````QG0!``T``@`!``P` M`@!D``\``@`!`!$``@```!``"`#\J?'236)0/U\``@`!`"H``@```"L``@`` M`((``@`!`(``"````````````"4"!````/\`@0`"`,$$%````!4```"#``(` M``"$``(```"A`"(`"0!D``$``0`!`$8`6`)8`@```````.`_````````X#\! M`%4``@`(`'T`#```````MCP/````!`!]``P``0`!`+88#P````0`?0`,``(` M_P`D"0\````$```"#@``````!````````@````@"$`````````#_```````` M`0\`"`(0``$````!`/\````````!#P`(`A```@``````_P````````$/``@" M$``#`````0#_`````````0\`_0`*```````7`((````!`@8``0```!<`_0`* M``$``0`7`&@```#]``H``@```!8`@P```/T`"@`#````&`""````_0`*``,` M`0`A`(0```#7``P`H````#P`#@`8``X`/@(2`+8``````$`````````````` M`*``!`!D`&0`'0`/``,````````!`````````.\`!@```#<````*````"0@0 M```&$`!&&,T'P8````8"```+`A0````````````$`````````+EV`0`-``(` M`0`,``(`9``/``(``0`1``(````0``@`_*GQTDUB4#]?``(``0`J``(````K M``(```""``(``0"```@````````````E`@0```#_`($``@#!!!0````5```` M@P`"````A``"````H0`B``D`9``!``$``0!&`%@"6`(```````#@/P`````` M`.`_`0!5``(`"`!]``P``````+8\#P````0`?0`,``$``0"V&`\````$`'T` M#``"`/\`)`D/````!````@X```````0```````(````(`A``````````_P`` M``````$/``@"$``!`````0#_`````````0\`"`(0``(``````/\````````! M#P`(`A```P````$`_P````````$/`/T`"@``````%P"%`````0(&``$````7 M`/T`"@`!``$`%P!H````_0`*``(````6`(8```#]``H``P```!@`A0```/T` M"@`#``$`(0"'````UP`,`*`````\``X`&``.`#X"$@"V``````!````````` M``````"@``0`9`!D`!T`#P`#`````````0````````#O``8````W````"@`` M``D($```!A``1AC-!\&````&`@``"P(4````````````!`````````"L>`$` M#0`"``$`#``"`&0`#P`"``$`$0`"````$``(`/RI\=)-8E`_7P`"``$`*@`" M````*P`"````@@`"``$`@``(````````````)0($````_P"!``(`P004```` M%0```(,``@```(0``@```*$`(@`)`&0``0`!``$`1@!8`E@"````````X#\` M``````#@/P$`50`"``@`?0`,``````"V/`\````$`'T`#``!``$`MA@/```` M!`!]``P``@#_`"0)#P````0```(.```````$```````"````"`(0```````` M`/\````````!#P`(`A```0````$`_P````````$/``@"$``"``````#_```` M`````0\`"`(0``,````!`/\````````!#P#]``H``````!<`B`````$"!@`! M````%P#]``H``0`!`!<`:````/T`"@`"````%@")````_0`*``,````8`(@` M``#]``H``P`!`"$`B@```-<`#`"@````/``.`!@`#@`^`A(`M@``````0``` M````````````H``$`&0`9``=``\``P````````$`````````[P`&````-P`` M``H````)"!````80`$88S0?!@```!@(```L"%`````````````0````````` MGWH!``T``@`!``P``@!D``\``@`!`!$``@```!``"`#\J?'236)0/U\``@`! M`"H``@```"L``@```((``@`!`(``"````````````"4"!````/\`@0`"`,$$ M%````!4```"#``(```"$``(```"A`"(`"0!D``$``0`!`$8`6`)8`@`````` M`.`_````````X#\!`%4``@`(`'T`#```````MCP/````!`!]``P``0`!`+88 M#P````0`?0`,``(`_P`D"0\````$```"#@``````!````````@````@"$``` M``````#_`````````0\`"`(0``$````!`/\````````!#P`(`A```@`````` M_P````````$/``@"$``#`````0#_`````````0\`_0`*```````7`(L````! M`@8``0```!<`_0`*``$``0`7`&@```#]``H``@```!8`C````/T`"@`#```` M&`"+````_0`*``,``0`A`(T```#7``P`H````#P`#@`8``X`/@(2`+8````` M`$```````````````*``!`!D`&0`'0`/``,````````!`````````.\`!@`` M`#<````*````"0@0```&$`!&&,T'P8````8"```+`A0````````````$```` M`````))\`0`-``(``0`,``(`9``/``(``0`1``(````0``@`_*GQTDUB4#]? M``(``0`J``(````K``(```""``(``0"```@````````````E`@0```#_`($` M`@#!!!0````5````@P`"````A``"````H0`B``D`9``!``$``0!&`%@"6`(` M``````#@/P```````.`_`0!5``(`"`!]``P``````+8\#P````0`?0`,``$` M`0"V&`\````$`'T`#``"`/\`)`D/````!````@X```````0```````(````( M`A``````````_P````````$/``@"$``!`````0#_`````````0\`"`(0``(` M`````/\````````!#P`(`A```P````$`_P````````$/`/T`"@``````%P". M`````0(&``$````7`/T`"@`!``$`%P!H````_0`*``(````6`(\```#]``H` M`P```!@`C@```/T`"@`#``$`(0"0````UP`,`*`````\``X`&``.`#X"$@"V M``````!```````````````"@``0`9`!D`!T`#P`#`````````0````````#O M``8````W````"@````D($```!A``1AC-!\&````&`@``"P(4```````````` M!`````````"%?@$`#0`"``$`#``"`&0`#P`"``$`$0`"````$``(`/RI\=)- M8E`_7P`"``$`*@`"````*P`"````@@`"``$`@``(````````````)0($```` M_P"!``(`P004````%0```(,``@```(0``@```*$`(@`)`&0``0`!``$`1@!8 M`E@"````````X#\```````#@/P$`50`"``@`?0`,``````"V/`\````$`'T` M#``!``$`MA@/````!`!]``P``@#_`"0)#P````0```(.```````$```````" M````"`(0`````````/\````````!#P`(`A```0````$`_P````````$/``@" M$``"``````#_`````````0\`"`(0``,````!`/\````````!#P#]``H````` M`!<`D0````$"!@`!````%P#]``H``0`!`!<`:````/T`"@`"````%@"2```` M_0`*``,````8`)$```#]``H``P`!`"$`DP```-<`#`"@````/``.`!@`#@`^ M`A(`M@``````0```````````````H``$`&0`9``=``\``P````````$````` M````[P`&````-P````H````)"!````80`$88S0?!@```!@(```L"%``````` M``````8`````````V(`!``T``@`!``P``@!D``\``@`!`!$``@```!``"`#\ MJ?'236)0/U\``@`!`"H``@```"L``@```((``@`!`(``"````````````"4" M!````/\`@0`"`,$$%````!4```"#``(```"$``(```"A`"(`"0!D``$``0`! M`$8`6`)8`@```````.`_````````X#\!`%4``@`(`'T`#```````MCP/```` M!`!]``P``0`!`+88#P````0`?0`,``(`_P`D"0\````$```"#@``````!@`` M`````@````@"$`````````#_`````````0\`"`(0``$````!`/\````````! M#P`(`A```@``````_P````````$/``@"$``#`````0#_`````````0\`"`(0 M``0````!`/\````````!#P`(`A``!0````$`_P````````$/`/T`"@`````` M%P"4`````0(&``$````7`/T`"@`!``$`%P!H````_0`*``(````6`)4```#] M``H``P```!@`E@```/T`"@`#``$`(0"7````_0`*``0````8`)@```#]``H` M!``!`"$`F0```/T`"@`%````&`":````_0`*``4``0`A`)L```#7`!````$` M`&0`#@`8``X`'``<`#X"$@"V``````!```````````````"@``0`9`!D`!T` M#P`#`````````0````````#O``8````W````"@````D($```!A``1AC-!\&` M```&`@``"P(4````````````"0````````"_@P$`#0`"``$`#``"`&0`#P`" M``$`$0`"````$``(`/RI\=)-8E`_7P`"``$`*@`"````*P`"````@@`"``$` M@``(````````````)0($````_P"!``(`P004````%0```(,``@```(0``@`` M`*$`(@`)`&0``0`!``$`1@!8`E@"````````X#\```````#@/P$`50`"``@` M?0`,``````"V/`\````$`'T`#``!``(`MA@/````!`!]``P``P#_`"0)#P`` M``0```(.```````)```````#````"`(0`````````/\````````!#P`(`A`` M`0````(`_P````````$/``@"$``"``````#_`````````0\`"`(0``,````! M`/\````````!#P`(`A``!`````$`_P````````$/``@"$``%`````0#_```` M`````0\`"`(0``8````!`/\````````!#P`(`A``!P``````_P````````$/ M``@"$``(`````@#_`````````0\`_0`*```````7`)P````!`@8``0```!<` M_0`*``$``0`7`#````#]``H``0`"`!<`G0```/T`"@`"````%@">````_0`* M``,````8`)\```#]``H``P`!`"$`H````/T`"@`$````&`"A````_0`*``0` M`0`A`*(```#]``H`!0```!@`HP```/T`"@`%``$`(0"D````_0`*``8````8 M`*4```#]``H`!@`!`"$`I@```/T`"@`'````%@"G````_0`*``@````8`*@` M``!^`@H`"``"`!H`YL__3]<`%@"0`0``H``.`"8`#@`<`!P`'``<``X`/@(2 M`+8``````$```````````````*``!`!D`&0`'0`/``,````````!```````` M`.\`!@```#<````*```````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````!````_O___P,````$````_O__________________________ M____________________________________________________________ M____________________________________________________________ M____________________________________________________________ M____________________________________________________________ M____________________________________________________________ M____________________________________________________________ M____________________________________________________________ M____________________________________________________________ M____________________________________________________________ M____________________________________________________________ M__________________________________[_```%`@(````````````````` M``````$```#@A9_R^4]H$*N1"``K)[/9,````%`````#`````0```"@````` M``"`,`````0````X```````````````"````L`0``!,````)!```'P````@` M``!S`',`:`!X`&(`<@!L````_O\```4"`@```````````````````````@`` M``+5S=6<+AL0DY<(`"LL^:Y$````!=7-U9PN&Q"3EP@`*RSYKFP````H```` M`@````$````8````````@"`````"````L`0``!,````)!```-`````,````` M````(`````$````D````````@"P``````````@```+`$```3````"00````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` J```````````````````````````````````````````````````````` ` end XML 38 R7.xml IDEA: Earnings (Loss) Per Share and Stockholders? Equity 1.0.0.3 false Earnings (Loss) Per Share and Stockholders? Equity false 1 $ false false Unit_1 Standard http://www.xbrl.org/2003/instance shares xbrli 0 Unit_2 Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 Unit_6 Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 2 Earnings (Loss) Per Share and Stockholders' Equity [Abstract] 0 hrb_EarningsLossPerShareAndStockholdersEquityAbstract hrb false na duration string Earnings (Loss) Per Share and Stockholders' Equity [Abstract] false false false false false true false false false 1 false false 0 0 false false Earnings (Loss) Per Share and Stockholders' Equity [Abstract] false 3 Earnings (Loss) Per Share and Stockholders' Equity 1 hrb_EarningsLossPerShareAndStockholdersEquity hrb false na duration string This element may be used to capture the complete disclosure pertaining to an entity's earnings per share and includes... false false false false false false false false false 1 false false 0 0 <div> <div><div><div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div style="margin-left: 6%;"> <table style="font-size: 10pt; background: #ffffff; color: #000000; font-family: Arial, Helvetica;" cellspacing="0" cellpadding="0" border="0"> <tr valign="top"> <td><b><font class="_mt" style="font-family: Arial, Helvetica;">3. </font></b></td> <td><b><font class="_mt" style="font-family: Arial, Helvetica;">Earnings (Loss) Per Share and Stockholders’ Equity</font></b></td> </tr> </table>  <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">  </div> <div style=" font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">Basic and diluted loss per share is computed using the two-class method. See note 13 for additional information on our adoption of the two-class method. The two-class method is an earnings allocation formula that determines net income per share for each class of common stock and participating security according to dividends declared and participation rights in undistributed earnings. Per share amounts are computed by dividing net income from continuing operations attributable to common shareholders by the weighted average shares outstanding during each period. The dilutive effect of potential common shares is included in diluted earnings per share except in those periods with a loss from continuing operations. Diluted earnings per share excludes the impact of shares of common stock issuable upon the lapse of certain restrictions or the exer cise of options to purchase 19.3 million shares for the three and six months ended October 31, 2009, and 23.7 million shares for the three and six months ended October 31, 2008, as the effect would be antidilutive due to the net loss from continuing operations during each period.</div> <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 2%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">The computations of basic and diluted loss per share from continuing operations are as follows:</div> <div style="margin-top: 3pt; font-size: 1pt;">  </div> <div style="margin-left: 4%; margin-right: 0%;"> <table style="font-size: 9pt; background: #ffffff; color: #000000; font-family: 'Times New Roman', Times;" cellspacing="0" cellpadding="0" align="center" border="0"> <tr style="font-size: 1pt;" valign="bottom"> <td wid th="57%">  </td>  <td width="2%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="6%">  </td>  <td align="left" width="1%">  </td>  <td width="3%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="6%">  </td>  <td align="left" width="1%">  </td>  <td width="3%">  </td>  <td align="right" width="1%">&am p;nbsp; </td>  <td align="right" width="6%">  </td>  <td align="left" width="1%">  </td>  <td width="3%">  </td>  <td align="right" width="1%">  </td>  <td align="right" width="6%">  </td>  <td align="left" width="1%">  </td> </tr>  <tr style="font-size: 9pt;" align="center"> <td valign="bottom" align="right" colspan="16"><font class="_mt" style="font-family: Arial, Helvetica;">(in 000s, except per share amounts)</font></td> <td>  </td> & lt;/tr> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="16">  </td> <td>  </td> </tr> <tr style="font-size: 9pt;" align="center"> <td valign="bottom" align="right">  </td> <td>  </td> <td align="center" colspan="6"><font class="_mt" style="font-family: Arial, Helvetica;">Three Months Ended October 31,</font></td> <td>  </td> <td>  </td> <td align="center" colspan="6"><font class="_mt" style="font-family: Arial, Helvetica;">Six Months Ended October 31,</font></td> <td>  </td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align= "right" colspan="16">  </td> <td>  </td> </tr> <tr style="font-size: 8pt;" align="center"> <td valign="bottom" align="left">  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">2009</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">2008</font></td> <td>  </td> <td>  </td> <td valign="bottom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">2009</font></td> <td>  </td> <td>  </td> <td valign="bot tom" align="right" colspan="2"><font class="_mt" style="font-size: 9pt; font-family: Arial, Helvetica;">2008</font></td> <td>  </td> </tr> <tr style="font-size: 1pt;" align="center"> <td style="font-size: 1pt; border-bottom: #000000 1px solid;" valign="bottom" align="right" colspan="16">  </td> <td>  </td> </tr> <tr style="font-size: 1pt; line-height: 3pt;"> <td>  </td> </tr>  <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Net loss from continuing operations attributable to shareholders</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Ar ial, Helvetica;" valign="bottom" align="right">(126,472</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(133,161</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(257,089</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(261 ,584</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Amounts allocated to participating securities (nonvested shares)</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(27</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">248</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="l eft">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">340</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">447</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid ;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Ne t loss from continuing operations attributable to common shareholders</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(126,445</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(133,409</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(257,429</td> <td style="font-family: Arial, Helvetica;" valig n="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(262,031</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="bor der-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Basic weighted average common shares</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">335,346</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  < ;/td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">329,810</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">334,939</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">328,475</td> <td style="font-family: Arial, Helvetica; " valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Potential dilutive shares from stock options and nonvested shares</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" alig n="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Convertible preferred stock</div> </td> <td>  </td> < ;td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td >  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">-</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1p x solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 1px solid;">  </td> <td style="border-top: #000000 1px solid;">  </td> <td>  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Dilutive weighted average common shares</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">335,346</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> & ;nbsp;</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">329,810</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">334,939</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">328,475</td> <td style="font-family: Arial, H elvetica;" valign="bottom" align="left">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">  </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> <td>  </td> <td style="border-top: #000000 3px double;">&nb sp; </td> <td style="border-top: #000000 3px double;">  </td> <td>  </td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 9pt; text-indent: -9pt;">Earnings (loss) per share from continuing operations attributable to common shareholders:</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> </tr> <tr style="background: #cceeff;" valign="bottom"> <td style="font-family: Arial, Helvetica;" val ign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Basic</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(0.38</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(0.40</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(0.77</td> <td style="font-family: Arial, Hel vetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">$</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(0.80</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left"> <div style="margin-left: 18pt; text-indent: -9pt;">Diluted</div> </td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(0.38</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(0.40</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(0.77</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> <td>  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">  </td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="right">(0.80</td> <td style="font-family: Arial, Helvetica;" valign="bottom" align="left">)</td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="font-family: Arial, Helvetica;" valign="bottom" colspan="17">  </td> </tr> <tr style="font-size: 1pt;" valign="bottom"> <td style="border-top: #000000 1px solid;" colspan="17">  </td> </tr> </table> </div> <div style="font-size: 10pt; background: #ffffff; margin-left: 0%; color: #000000; text-indent: 0%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left"></div> <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 2%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">  </div> <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 2%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">The weighted average shares outstanding for the three and six months ended October 31, 2009 increased to 335.3 million and 334.9 million, respectively, from 3 29.8 million and 328.5 million for the three and six months ended October 31, 2008, respectively, primarily due to the issuance of shares of our common stock in October 2008.</div> </div> <div style="margin-left: 6%;"> <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 2%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">  </div> <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 2%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">During the six months ended October 31, 2009 and 2008, we issued 1.6 million and 4.5 million shares of common stock, respectively, due to the exercise of stock options, employee stock purchases and vesting of nonvested shares.</div> <div style="font-size: 10pt; background: #ff ffff; margin-left: 4%; color: #000000; text-indent: 2%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">During the six months ended October 31, 2009, we acquired 0.2 million shares of our common stock at an aggregate cost of $3.8 million, and during the six months ended October 31, 2008, we acquired 0.2 million shares at an aggregate cost of $4.5 million. Shares acquired during these periods represented shares swapped or surrendered to us in connection with the vesting of nonvested shares and the exercise of stock options.</div> <div style="font-size: 10pt; background: #ffffff; margin-left: 4%; color: #000000; text-indent: 2%; margin-right: 0%; font-family: 'Times New Roman', Times;" align="left">During the six months ended October 31, 2009, we granted 4.6 million stock options and 0.9 million nonvested shares and units in accordance with our stock-based compensation plans. The weighted aver age fair value of options granted was $3.27 for management options and $2.70 for options granted to our seasonal associates. Stock-based compensation expense totaled $4.8 million and $12.1 million for the three and six months ended October 31, 2009, respectively, and $8.5 million and $13.0 million for the three and six months ended October 31, 2008, respectively. At October 31, 2009, unrecognized compensation cost for options totaled $17.1 million, and for nonvested shares and units totaled $23.4 million.</div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div></div></div> </div> 3.  Earnings (Loss) Per Share and Stockholders’ Equity    Basic and diluted loss per share is computed using the two-class method. See false false This element may be used to capture the complete disclosure pertaining to an entity's earnings per share and includes activities related to stock-based compensation plans. No authoritative reference available. false false 1 2 false UnKnown UnKnown UnKnown false true XML 39 R17.xml IDEA: Accounting Pronouncements 1.0.0.3 false Accounting Pronouncements false 1 $ false false Unit_1 Standard http://www.xbrl.org/2003/instance shares xbrli 0 Unit_2 Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 Unit_6 Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 2 Accounting Pronouncements [Abstract] 0 hrb_AccountingPronouncementsAbstract hrb false na duration string Accounting Pronouncements [Abstract] false false false false false true false false false 1 false false 0 0 false false Accounting Pronouncements [Abstract] false 3 Accounting Pronouncements 1 us-gaap_ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock us-gaap true na duration string No definition available. false false false false false false false false false 1 false false 0 0 <div> <div><div><div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <div> <blockquote dir="ltr" style="margin-right: 0px;"> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><b><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';"><font class="_mt">13.<font class="_mt" style="font: 7pt 'Times New Roman';">    </font></font></font></b> <b><font class="_mt" style="font-size: 10pt; font-family: 'Frutiger 45 Light';">Accounting Pronouncements</font></b></p> <blockquote dir="ltr" style="margin-right: 0px;"> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; font-fa mily: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">In October 2009, the <font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">Financial Accounting Standards Board (FASB) <font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">issued Accounting Standards Update 2009-13, “Revenue Recognition (Topic 605) – Multiple-Deliverable Revenue Arrangements” (ASU 2009-13). This guidance amends the criteria for separating consideration in multiple-deliverable arrangements to enable vendors to account for products or services (deliverables) separately rather than as a combined unit. <font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">This guidance establishes a selling price hierarchy for determining the selling price of a deliverable, which is based on: (1) vendor-specific objective evidence; (2) thi rd-party evidence; or (3) estimates. This guidance also eliminates the residual method of allocation and requires that arrangement consideration be allocated at the inception of the arrangement to all deliverables using the relative selling price method. In addition, this guidance significantly expands required disclosures related to a vendor’s multiple-deliverable revenue arrangements.<font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">This guidance is effective <font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">prospectively for revenue arrangements entered into or materially modified beginning with our fiscal year 2012. We are currently evaluating the effect of this statement on our consolidated financial statements.</font></font></font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; text-indent: 13.5pt; font-family: 'Century Schoolbook', 'serif'; text-align: justify;"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">In June 2009, the FASB issued Statement of Financial Accounting Standards No. 167, “Amendments to FASB Interpretation No. 46(R)” (SFAS 167). SFAS 167 changes how a reporting entity determines when an entity that is insufficiently capitalized or is not controlled through voting or similar rights should be consolidated. The determination of whether a reporting entity is required to consolidate another entity is based on, among other things, the other entity’s purpose and design and the reporting entity’s ability to direct the activities of the other entity that most significantly impact the other entity’s economic performance. SFAS 167 will require a reporting entity to provide additional disclosures about its involvement with variable interest entities and any significant changes in risk exposure due to that involvement. SFAS 167 will be eff ective for our fiscal year 2011. We are currently evaluating the effect of this statement on our consolidated financial statements.</font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; text-indent: 13.5pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">In June 2009, the FASB issued Statement of Financial Accounting Standards No. 166, “Accounting for Transfers of Financial Assets” (SFAS 166). SFAS 166 is a revision to FASB Statement No. 140, “Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities,” and will require more disclosure about transfers of financial assets, including securitization transactions, and where entities have continuing exposure to the risks related to transferred financial assets. It eliminates the concept of a qualifying special purpose entity and changes the requir ements for derecognizing financial assets. SFAS 166 will be effective at the beginning of our fiscal year 2011. We are currently evaluating the effect of this statement on our consolidated financial statements.</font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; text-indent: 13.5pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">In May 2009, the FASB issued guidance, under Topic 855 – Subsequent Events, to <font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">establish general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are issued or are available to be issued. <a name="jump_exp_3"></a>This guidance is effective for fiscal years and interim periods ending after June 15, 2009 and is applied prospectively. We adopted the n ew disclosure requirements in our condensed consolidated financial statements effective July 31, 2009.</font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; text-indent: 13.5pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt" style="font-size: 10pt; color: black; font-family: 'CenturyITC TT','serif';">In December 2007, the FASB issued guidance, under Topic 805 – Business Combinations, <font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">requiring an acquiring entity to recognize all the assets acquired and liabilities assumed in a transaction, including non-controlling interests, at the acquisition-date fair value with limited exceptions<font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">. This guidance will require acquisition-related expense s to be expensed and will generally require contingent consideration to be recorded as a liability at the time of acquisition. Under this guidance, subsequent changes to deferred tax valuation allowances relating to acquired businesses and acquired liabilities for uncertain tax positions will no longer be applied to goodwill but will instead be typically recognized as an adjustment to income tax expense. We adopted the provisions of this guidance as of May 1, 2009. The adoption did not have a material impact on our consolidated financial statements.</font></font></font></font></p> <p class="MsoNormal" style="font-size: 12pt; margin: 0in 0in 0pt; text-indent: 13.5pt; font-family: 'Century Schoolbook','serif'; text-align: justify;"><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">In June 2008, the FASB issued guidance, under Topic 260 – Earnings Per Share, addressing whether instruments granted in share-based payment transactio ns are participating securities prior to vesting and, therefore, should be included in the process of allocating earnings for purposes of computing earnings per share<i><font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">.</font></i> <font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">We adopted the provisions of this guidance as of May 1, 2009. <font class="_mt" style="font-size: 10pt; font-family: 'CenturyITC TT','serif';">The adoption and retrospective application of this guidance did not change the current year or prior period earnings per share amounts for the fiscal quarter. The adoption of this accounting guidance will reduce earnings per share as previously reported for fiscal year 2009 by $0.01. See additional discussion in note 3.</font></font></font></p> </blockquote> </blockquote> </div> </div> & lt;/div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div></div></div> </div> 13.     Accounting Pronouncements In October 2009, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update false false No definition available. No authoritative reference available. false false 1 2 false UnKnown UnKnown UnKnown false true -----END PRIVACY-ENHANCED MESSAGE-----