DERIVATIVE FINANCIAL INSTRUMENTS (Tables)

12 Months Ended

Sep. 30, 2011

DERIVATIVE FINANCIAL INSTRUMENTS [Abstract]

Notional and Fair Value Amounts of Asset and Liability Derivatives, by Balance Sheet Location

See the table below for the notional and fair value amounts of both the asset and liability derivatives.

	Asset derivatives
	September 30, 2011			September 30, 2010
	Balance sheet location	Notional amount	Fair value(1)	Balance sheet location	Notional amount	Fair value(1)
	(in thousands)
Derivatives not designated as hedging instruments:
Interest rate contracts	Trading instruments	$ 2,248,150	$ 126,867	Trading instruments	$ 1,130,767	$ 102,490

(1)	The fair value in this table is presented on a gross basis before netting of cash collateral and by counterparty according to our legally enforceable master netting arrangements. The fair value in the Consolidated Statements of Financial Condition is presented net.

	Liabilities derivatives
	September 30, 2011			September 30, 2010
	Balance sheet location	Notional amount	Fair value(1)	Balance sheet location	Notional amount	Fair value(1)
	(in thousands)
Derivatives not designated as hedging instruments:
Interest rate contracts	Trading instruments sold	$ 1,722,820	$ 112,457	Trading instruments sold	$ 1,172,927	$ 86,039

(1)	The fair value in this table is presented on a gross basis before netting of cash collateral and by counterparty according to our legally enforceable master netting arrangements. The fair value in the Consolidated Statements of Financial Condition is presented net.

Amount of Gain (Loss) on Derivatives Recognized in Income

See the table below for the impact of the derivatives not designated as hedging instruments on the Consolidated Statements of Income and Comprehensive Income:

		Amount of gain (loss) on derivatives recognized in income
		Fiscal year ended September 30,
	Location of gain (loss) recognized on derivatives in Consolidated Statements of Income and Comprehensive Income	2011		2010			2009
		(in thousands)
Derivatives not designated as hedging instruments:
Interest rate contracts	Net trading profits	$	750	$	(3,471	)	$	(505	)
	Other revenues		-		(297	)		(1,004	)

- Definition

Tabular disclosure of the location and amount of gains and losses reported in the statement of financial performance, or when applicable, the statement of financial position. For example, (a) gains and losses recognized in the income statement on derivative instruments designated and qualifying as hedging instruments in fair value hedges and related hedged items designated and qualifying in fair value hedges and (b) gains and losses initially recognized in other comprehensive income on derivative instruments designated and qualifying as cash flow hedges.

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