Note 6 - Fair Values of Assets and Liabilities (Tables)

3 Months Ended

Mar. 31, 2019

Notes Tables

Fair Value, Assets Measured on Recurring Basis [Table Text Block]

Assets – As of March 31, 2019 (1)	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Carrying Amount of Assets
Loans, interest and fees receivable, net for which it is practicable to estimate fair value	$	—	$	—	$	476,959	$	429,902
Loans, interest and fees receivable, at fair value	$	—	$	—	$	5,394	$	5,394

Assets – As of December 31, 2018 (1)	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Carrying Amount of Assets
Loans, interest and fees receivable, net for which it is practicable to estimate fair value	$	—	$	—	$	470,496	$	418,236
Loans, interest and fees receivable, at fair value	$	—	$	—	$	6,306	$	6,306

Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]

	Loans, Interest and Fees Receivables, at Fair Value
	2019			2018
Balance at January 1,	$	6,306		$	11,109
Total gains—realized/unrealized:
Net revaluations of loans, interest and fees receivable, at fair value		(1	)		(18	)
Settlements		(911	)		(1,691	)
Impact of foreign currency translation		—			13
Balance at March 31,	$	5,394		$	9,413

Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]

Quantitative Information about Level 3 Fair Value Measurements
Fair Value Measurements	Fair Value at March 31, 2019 (in thousands)		Valuation Technique	Unobservable Input	Range (Weighted Average)
Loans, interest and fees receivable, at fair value	$	5,394	Discounted cash flows	Gross yield		25.2% to 33.5% (26.3%)
				Principal payment rate		2.1% to 3.1% (2.2%)
				Expected credit loss rate		10.6% to 11.2% (10.7%)
				Servicing rate		15.6% to 20.9% (16.3%)
				Discount rate		14.9% to 14.9% (14.9%)

Quantitative Information about Level 3 Fair Value Measurements
Fair Value Measurements	Fair Value at December 31, 2018 (in thousands)		Valuation Technique	Unobservable Input	Range (Weighted Average)
Loans, interest and fees receivable, at fair value	$	6,306	Discounted cash flows	Gross yield		25.8% to 30.8% (26.4%)
				Principal payment rate		2.2% to 3.0% (2.3%)
				Expected credit loss rate		8.7% to 11.3% (9.0%)
				Servicing rate		14.9% to 19.5% (15.5%)
				Discount rate		14.9% to 14.9% (14.9%)

Quantitative information about Level 3 Fair Value Measurements
Fair Value Measurements	Fair Value at March 31, 2019 (in thousands)		Valuation Technique		Unobservable Input	Weighted Average
Notes payable associated with structured financings, at fair value	$	4,776		Discounted cash flows	Gross yield		25.2	%
					Principal payment rate		2.1	%
					Expected credit loss rate		10.6	%
					Discount rate		14.9	%

Quantitative Information about Level 3 Fair Value Measurements
Fair Value Measurements	Fair Value at December 31, 2018 (in thousands)		Valuation Technique		Unobservable Input	Weighted Average
Notes payable associated with structured financings, at fair value	$	5,651		Discounted cash flows	Gross yield		25.8	%
					Principal payment rate		2.2	%
					Expected credit loss rate		8.7	%
					Discount rate		14.9	%

Fair Value, Liabilities Measured on Recurring Basis [Table Text Block]

Liabilities – As of March 31, 2019	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Carrying Amount of Liabilities
Liabilities not carried at fair value
Revolving credit facilities	$	—	$	—	$	407,022	$	407,022
Amortizing debt facilities	$	—	$	—	$	1,220	$	1,220
Notes payable to related parties	$	—	$	—	$	40,000	$	40,000
Convertible senior notes	$	—	$	47,230	$	—	$	62,313
Liabilities carried at fair value
Notes payable associated with structured financings, at fair value	$	—	$	—	$	4,776	$	4,776

Liabilities - As of December 31, 2018	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Carrying Amount of Liabilities
Liabilities not carried at fair value
Revolving credit facilities	$	—	$	—	$	389,707	$	389,707
Amortizing debt facilities	$	—	$	—	$	1,220	$	1,220
Notes payable to related parties	$	—	$	—	$	40,000	$	40,000
Convertible senior notes	$	—	$	47,230	$	—	$	62,142
Liabilities carried at fair value
Notes payable associated with structured financings, at fair value	$	—	$	—	$	5,651	$	5,651

Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]

	Notes Payable Associated with Structured Financings, at Fair Value
	2019			2018
Beginning balance, January 1,	$	5,651		$	9,240
Total (gains) losses—realized/unrealized:
Net revaluations of notes payable associated with structured financings, at fair value		(875	)		(1,331	)
Repayments on outstanding notes payable, net		—			—
Ending balance, March 31,	$	4,776		$	7,909

Fair Value Option, Disclosures [Table Text Block]

As of March 31, 2019	Loans, Interest and Fees Receivable at Fair Value		Loans, Interest and Fees Receivable Pledged as Collateral under Structured Financings at Fair Value
Aggregate unpaid principal balance within loans, interest and fees receivable that are reported at fair value	$	1,016	$	7,009
Aggregate fair value of loans, interest and fees receivable that are reported at fair value	$	618	$	4,776
Aggregate fair value of receivables carried at fair value that are 90 days or more past due (which also coincides with finance charge and fee non-accrual policies)	$	4	$	8
Unpaid principal balance of receivables within loans, interest and fees receivable that are reported at fair value and are 90 days or more past due (which also coincides with finance charge and fee non-accrual policies) over the fair value of such loans, interest and fees receivable	$	28	$	252

As of December 31, 2018	Loans, Interest and Fees Receivable at Fair Value		Loans, Interest and Fees Receivable Pledged as Collateral under Structured Financings at Fair Value
Aggregate unpaid principal balance within loans, interest and fees receivable that are reported at fair value	$	1,160	$	7,708
Aggregate fair value of loans, interest and fees receivable that are reported at fair value	$	655	$	5,651
Aggregate fair value of receivables carried at fair value that are 90 days or more past due (which also coincides with finance charge and fee non-accrual policies)	$	3	$	7
Unpaid principal balance of receivables within loans, interest and fees receivable that are reported at fair value and are 90 days or more past due (which also coincides with finance charge and fee non-accrual policies) over the fair value of such loans, interest and fees receivable	$	35	$	224

Notes Payable	Notes Payable Associated with Structured Financings, at Fair Value as of March 31, 2019		Notes Payable Associated with Structured Financings, at Fair Value as of December 31, 2018
Aggregate unpaid principal balance of notes payable	$	101,314	$	101,314
Aggregate fair value of notes payable	$	4,776	$	5,651