Goodwill (Tables)

9 Months Ended

Sep. 30, 2012

Key Ratios to Measure Goodwill of Bank Reporting Unit for Impairment

Susquehanna considered two key ratios in measuring the fair value of the bank reporting unit: price to book and price to tangible book. The following table shows the ratios used at May 31, 2012, and 2011.

	Annual		Annual
Ratio	May 31, 2012		May 31, 2011
Price to book		1.29X		1.36X
Price to tangible book		1.47X		1.60X

Factors Used to Measure Goodwill in Income Approach

The following table shows the factors used in the income approach at May 31, 2012, and 2011.

	Annual			Annual
Factors	May 31, 2012			May 31, 2011
Discount rate		17.5	%		17.5	%
Weighted-average increase in revenues		6.0	%		6.0	%
Weighted-average increase in expenses		5.0	%		5.0	%

Key Ratios Used to Measure Goodwill of Property and Casualty Insurance Reporting Unit for Impairment

The following table shows the ratios used at May 31, 2012, and 2011.

	Annual		Annual
Ratio	May 31, 2012		May 31, 2011
Average price to book		1.17X		1.23X
Median price to earnings		12.1X		13.8X