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COMPREHENSIVE INCOME
 6 Months Ended
Mar. 31, 2012
COMPREHENSIVE INCOME (LOSS) [Abstract]  
COMPREHENSIVE INCOME
NOTE 12 - COMPREHENSIVE LOSS
 
The following are changes in accumulated other comprehensive loss by category (in thousands):
 
 
 
Three Months Ended
 
 
Six Months Ended
 
 
 
March 31,
 
 
March 31,
 
 
 
2012
 
 
2011
 
 
2012
 
 
2011
 
Net loss
 
$
(2,347
)
 
$
(3,983
)
 
$
(1,784
)
 
$
(5,175
)
Other comprehensive income (loss):
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Unrealized (loss) gain on investment securities available-for-sale, net of tax of $(278), $(739), $338 and $(105)
 
 
(450
)
 
 
(1,186
)
 
 
535
 
 
 
(173
)
Less:  reclassification for realized losses, net of tax of $28, $0, $28 and $564
 
 
46
 
 
 
−
 
 
 
46
 
 
 
906
 
 
 
 
(404
)
 
 
(1,186
)
 
 
581
 
 
 
733
 
Minimum pension liability adjustment, net of tax of $0, $0, $0 and $0
 
 
−
 
 
 
−
 
 
 
−
 
 
 
−
 
Less: reclassification for realized losses, net of tax of $36, $33, $71 and $65
 
 
47
 
 
 
41
 
 
 
94
 
 
 
84
 
Unrealized (loss) gain on hedging contracts, net of tax of $71, $29, $171 and $105
 
 
101
 
 
 
85
 
 
 
227
 
 
 
143
 
Foreign currency translation losses recognized in earnings
 
 
−
 
 
 
−
 
 
 
−
 
 
 
368
 
Comprehensive loss
 
 
(2,603
)
 
 
(5,043
)
 
 
(882
)
 
 
(3,847
)
Add:  comprehensive loss (income) attributable to noncontrolling interests
 
 
39
 
 
 
(296
)
 
 
(388
)
 
 
317
 
Comprehensive loss attributable to common shareholders
 
$
(2,564
)
 
$
(5,339
)
 
$
(1,270
)
 
$
(3,530
)
 
The following are changes in accumulated other comprehensive loss by category (in thousands):
 
 
 
Investment Securities Available-for-Sale
 
 
Cash Flow Hedges (1)
 
 
SERP Pension Liability
 
 
Total
 
Balance, beginning of year, net of tax of $(7,147), $(202), and $(2,271)
 
$
(11,421
)
 
$
(222
)
 
$
(2,970
)
 
$
(14,613
)
Current period changes
 
 
581
 
 
 
178
 
 
 
94
 
 
 
853
 
Balance, end of period, net of tax of $(6,781), $(31) and $(2,199)
 
$
(10,840
)
 
$
(44
)
 
$
(2,876
)
 
$
(13,760
)
(1)
Included in accumulated other comprehensive loss as of March 31, 2012 and September 30, 2011 is a net unrealized loss of $25,000 (net of tax benefit of $18,000) and a net unrealized loss of $41,000 (net of tax benefit of $28,000), respectively, related to hedging instruments held by investment funds sponsored by LEAF Financial, in which the Company owns an equity interest.  In addition, at September 30, 2011, the Company had a net unrealized loss of $181,000 (net of tax benefit and noncontrolling interests of $223,000) included in accumulated other comprehensive loss for hedging activity of LEAF.  As of March 31, 2012, due to the November 2011 deconsolidation of LEAF, the Company owns an equity interest in LEAF and has included in accumulated other comprehensive loss its percentage of LEAF's hedging activity of $19,000 (net of tax benefit of $13,000).  The Company has no other hedging activity as of March 31, 2012.