XML 73 R100.htm IDEA: XBRL DOCUMENT v2.4.0.6
COMPREHENSIVE INCOME (LOSS) (Changes in Comprehensive Loss) (Details) (USD $)
In Thousands, unless otherwise specified
3 Months Ended 12 Months Ended
Sep. 30, 2012
Jun. 30, 2012
Mar. 31, 2012
Dec. 31, 2011
Sep. 30, 2011
Jun. 30, 2011
Mar. 31, 2011
Dec. 31, 2010
Sep. 30, 2012
Sep. 30, 2011
Sep. 30, 2010
Comprehensive Income (Loss) [Abstract]                      
Net income (loss) $ (2,314) [1] $ 30,280 [1] $ (2,347) [1] $ 563 [1] $ (2,346) [2] $ 92 [2] $ (3,983) [2] $ (1,192) [2] $ 26,182 $ (7,429) $ (16,675)
Other comprehensive (loss) income:                      
Unrealized gain (loss) on investment securities available-for-sale, net of tax of $853, $(1,643) and $1,481                 1,363 (2,564) 2,160
Less: reclassification for losses realized, net of tax of $28, $566 and $568                 45 904 870
Sub total, net of tax                 1,408 (1,660) 3,030
Minimum pension liability adjustments, net of tax of $(221), $(432) and $(223)                 (289) (632) (257)
Less: reclassification for losses realized, net of tax of $164, $129 and $116                 214 169 147
Pension and other postretirement benefit plans, adjustment, net of tax                 (75) (463) (110)
Unrealized gain (loss) on hedging contracts, net of tax of $13, $(58) and $109                 (6) (75) 192
Deconsolidation of LEAF- unrealized loss on hedging contracts, net of tax of $174                 255 0 0
Other comprehensive income (loss), derivatives qualifying as hedges, net of tax                 249 (75) 192
Foreign currency translation gain (loss)                 0 368 (384)
Comprehensive income (loss)                 27,764 (9,259) (13,947)
Less: Comprehensive income attributable to noncontrolling interests                 (397) (775) 3,249
Comprehensive income (loss) attributable to common shareholders                 27,367 (10,034) (10,698)
Tax on unrealized (loss) gain on investment securities available-for-sale                 853 (1,643) 1,481
Tax on reclassification for realized losses                 28 566 568
Tax on minimum pension liability adjustment                 (221) (432) (223)
Tax on reclassification for realized losses                 164 129 116
Tax on unrealized (loss) gain on hedging contracts                 13 (58) 109
Tax on unrealized loss on hedging contract, disconsolidation                 $ 174    
[1] Fiscal 2012 – significant events by quarter:•December 31 – included a $8.7 million ($6.9 million net of tax) gain on the deconsolidation of LEAF ($0.35 per share-diluted) and a $2.2 million ($1.7 million net of tax, or $0.09 per share-diluted) loss on the extinguishment of debt in conjunction with the modification and partial redemption of the Company's Senior Notes in November 2011.•March 31 – included a restructuring charge of $365,000 ($233,000 net of tax, or $0.01 per share-diluted) which consisted of severance and benefits for terminated employees; the decrease in staffing levels reflected the Company's decreased overhead requirements as a result of the sale of Apidos and the recapitalization of LEAF.•June 30 – included a $54.7 million ($33.8 million net of tax, or $1.61 per share-diluted) gain on the sale of Apidos, offset, in part, by a $5.7 million ($3.5 million net of tax, or $0.17 per share diluted) provision for credit losses related to management fees owed from three of the commercial finance investment entities that, based on a change in estimated cash flows, were not expected to be collectible. •September 30 – included an additional $6.3 million ($2.3 million net of tax, or $0.11 per share-diluted) provision for credit losses related to management fees owed from three of the commercial finance investment entities and a $2.2 million ($812,000 net of tax, or $0.04 per share diluted) impairment charge on a legacy real estate investment.
[2] Fiscal 2011 – significant events by quarter:•December 31 – included a net gain of $5.1 million ($3.2 million net of tax, or $0.17 per share-diluted) on the sale of the Company’s management contract and equity investment in REM I.•March 31 – included a $3.4 million ($2.2 million net of tax, or $0.11 per share-diluted) loss from discontinued operations in connection with the March 2006 sale of a real estate loan in which the Company agreed to make payments under certain circumstances to the owner. In March 2011, a triggering event occurred.•June 30 – included a $7.6 million ($3.3 million net of tax, or $0.17 per share-diluted) equity gain based on the Company’s interest in an office building that was sold in Washington, DC.•September 30 – the gain related to the third quarter sale of the Washington, DC building increased by $800,000 ($361,000 net of tax, or $0.02 per share-diluted) based on the release of funds from escrow.