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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)
 6 Months Ended
Mar. 31, 2016
Equity [Abstract]  
Schedule of Other Comprehensive Income (Loss)
The activity in other comprehensive income (loss), net of their respective tax effects, are as follows:
 
Three months ended March 31,
 
Six months ended March 31,
 
2016
 
2015
 
2016
 
2015
 
(in thousands)
Unrealized gain (loss) on available for sale securities (net of tax)
$
1,099

 
$
2,337

 
$
(5,692
)
 
$
2,313

Unrealized gain (loss) on currency translations, net of the impact of net investment hedges (net of tax)
10,714

 
(15,279
)
 
4,099

 
(21,719
)
Unrealized loss on cash flow hedges (net of tax)
(11,469
)
 
(1,501
)
 
(8,204
)
 
(1,501
)
Net other comprehensive income (loss)
$
344

 
$
(14,443
)
 
$
(9,797
)
 
$
(20,907
)
Schedule of Accumulated Other Comprehensive Income (Loss)
The following table presents the changes, and the related tax effects, of each component of accumulated other comprehensive income (loss) for the three and six months ended March 31, 2016 and 2015:
 
Available for sale securities
 
Net investment hedges (1)
 
Currency translations
 
Sub-total: currency translations and net investment hedges
 
Cash flow hedges(2)
 
Total
 
(in thousands)
Three months ended March 31, 2016
 
Accumulated other comprehensive (loss) income as of the beginning of the period
$
(5,371
)
 
$
105,440

 
$
(149,328
)
 
$
(43,888
)
 
$
(1,385
)
 
$
(50,644
)
Other comprehensive income (loss) before reclassifications and taxes
1,740

 
(37,416
)
 
36,031

 
(1,385
)
 
(20,029
)
 
(19,674
)
Amounts reclassified from accumulated other comprehensive income (loss), before tax
53

 
—

 
—

 
—

 
1,531

 
1,584

Pre-tax net other comprehensive income (loss)
1,793

 
(37,416
)
 
36,031

 
(1,385
)
 
(18,498
)
 
(18,090
)
Income tax effect
(694
)
 
14,005

 
(1,906
)
 
12,099

 
7,029

 
18,434

Net other comprehensive income (loss) for the period, net of tax
1,099

 
(23,411
)
 
34,125

 
10,714

 
(11,469
)
 
344

Accumulated other comprehensive (loss) income as of March 31, 2016
$
(4,272
)
 
$
82,029

 
$
(115,203
)
 
$
(33,174
)
 
$
(12,854
)
 
$
(50,300
)
 
 
 
 
 
 
 
 
 
 
 
 
Six months ended March 31, 2016
 
Accumulated other comprehensive income (loss) as of the beginning of the period
$
1,420

 
$
93,203

 
$
(130,476
)
 
$
(37,273
)
 
$
(4,650
)
 
$
(40,503
)
Other comprehensive (loss) income before reclassifications and taxes
(9,112
)
 
(17,860
)
 
16,154

 
(1,706
)
 
(16,171
)
 
(26,989
)
Amounts reclassified from accumulated other comprehensive income (loss), before tax
53

 
—

 
—

 
—

 
2,939

 
2,992

Pre-tax net other comprehensive (loss) income
(9,059
)
 
(17,860
)
 
16,154

 
(1,706
)
 
(13,232
)
 
(23,997
)
Income tax effect
3,367

 
6,686

 
(881
)
 
5,805

 
5,028

 
14,200

Net other comprehensive (loss) income for the period, net of tax
(5,692
)
 
(11,174
)
 
15,273

 
4,099

 
(8,204
)
 
(9,797
)
Accumulated other comprehensive (loss) income as of March 31, 2016
$
(4,272
)
 
$
82,029

 
$
(115,203
)
 
$
(33,174
)
 
$
(12,854
)
 
$
(50,300
)
 
 
 
 
 
 
 
 
 
 
 
 
Three months ended March 31, 2015
 
Accumulated other comprehensive income (loss) as of the beginning of the period
$
4,721

 
$
45,930

 
$
(59,003
)
 
$
(13,073
)
 
$
—

 
$
(8,352
)
Other comprehensive income (loss) before reclassifications and taxes
3,801

 
48,815

 
(48,374
)
 
441

 
(2,481
)
 
1,761

Amounts reclassified from accumulated other comprehensive income (loss), before tax
(2
)
 
—

 
—

 
—

 
60

 
58

Pre-tax net other comprehensive income (loss)
3,799

 
48,815

 
(48,374
)
 
441

 
(2,421
)
 
1,819

Income tax effect
(1,462
)
 
(18,296
)
 
2,576

 
(15,720
)
 
920

 
(16,262
)
Net other comprehensive income (loss) for the period, net of tax
2,337

 
30,519

 
(45,798
)
 
(15,279
)
 
(1,501
)
 
(14,443
)
Accumulated other comprehensive income (loss) as of March 31, 2015
$
7,058

 
$
76,449

 
$
(104,801
)
 
$
(28,352
)
 
$
(1,501
)
 
$
(22,795
)
 
 
 
 
 
 
 
 
 
 
 
 
Six months ended March 31, 2015
 
Accumulated other comprehensive income (loss) as of the beginning of the period
$
4,745

 
$
32,872

 
$
(39,505
)
 
$
(6,633
)
 
$
—

 
$
(1,888
)
Other comprehensive income (loss) before reclassifications and taxes
3,745

 
69,701

 
(68,968
)
 
733

 
(2,481
)
 
1,997

Amounts reclassified from accumulated other comprehensive income (loss), before tax
(2
)
 
—

 
—

 
—

 
60

 
58

Pre-tax net other comprehensive income (loss)
3,743

 
69,701

 
(68,968
)
 
733

 
(2,421
)
 
2,055

Income tax effect
(1,430
)
 
(26,124
)
 
3,672

 
(22,452
)
 
920

 
(22,962
)
Net other comprehensive income (loss) for the period, net of tax
2,313

 
43,577

 
(65,296
)
 
(21,719
)
 
(1,501
)
 
(20,907
)
Accumulated other comprehensive income (loss) as of March 31, 2015
$
7,058

 
$
76,449

 
$
(104,801
)
 
$
(28,352
)
 
$
(1,501
)
 
$
(22,795
)

(1)
Comprised of net gains recognized on forward foreign exchange derivatives associated with hedges of RJ Bank’s foreign currency exposure due to its non-U.S. dollar net investments (see Note 13 for additional information on these derivatives).

(2)
Represents RJ Bank Interest Hedges (see Note 13 for additional information on these derivatives).
Reclassification out of Accumulated Other Comprehensive Loss
The following table presents the income statement line items impacted by reclassifications out of accumulated other comprehensive income (loss), and the related tax effects, for the three and six months ended March 31, 2016 and 2015:
Accumulated other comprehensive income (loss) components:
 
Increase (decrease) in amounts reclassified from accumulated other comprehensive income (loss)
 
Affected line items in income statement
 
 
(in thousands)
 
 
Three months ended March 31, 2016
 
 
 
 
Available for sale securities: (1)
 
 
 
 
Auction rate securities
 
$
53

 
Other revenue
RJ Bank Interest Hedges (2)
 
1,531

 
Interest expense
 
 
1,584

 
Total before tax
Income tax effect
 
(602
)
 
Provision for income taxes
Total reclassifications for the period
 
$
982

 
Net of tax
 
 
 
 
 
Six months ended March 31, 2016
 
 
 
 
Available for sale securities: (1)
 
 
 
 
Auction rate securities
 
$
53

 
Other revenue
RJ Bank Interest Hedges (2)
 
2,939

 
Interest expense
 
 
2,992

 
Total before tax
Income tax effect
 
(1,137
)
 
Provision for income taxes
Total reclassifications for the period
 
$
1,855

 
Net of tax
 
 
 
 
 
Three months ended March 31, 2015
Available for sale securities: (1)
 
 
 
 
Auction rate securities
 
$
(2
)
 
Other revenue
RJ Bank Interest Hedges (2)
 
60

 
Interest expense
 
 
58

 
Total before tax
Income tax effect
 
(22
)
 
Provision for income taxes
Total reclassifications for the period
 
$
36

 
Net of tax
 
 
 
 
 
Six months ended March 31, 2015
 
 
 
 
Available for sale securities: (1)
 
 
 
 
Auction rate securities
 
$
(2
)
 
Other revenue
RJ Bank Interest Hedges (2)
 
60

 
Interest expense
 
 
58

 
Total before tax
Income tax effect
 
(22
)
 
Provision for income taxes
Total reclassifications for the period
 
$
36

 
Net of tax

(1)
See Note 7 for additional information regarding the available for sale securities, and Note 5 for additional fair value information regarding these securities.

(2)
See Note 13 for additional information regarding the RJ Bank Interest Hedges, and Note 5 for additional fair value information regarding these derivatives.