Allowance for Losses and Credit Quality of Consumer Loans (Tables)

12 Months Ended

Sep. 30, 2014

Receivables [Abstract]

Allowance for credit losses and recorded investment in financing receivables

The following table presents changes in the allowance for credit losses, as well as the recorded investment in our financing receivables by portfolio segment for the periods presented:

Description	Allowance Balance at Beginning of Period		Charge-offs			Recoveries		Provision		Translation Adjustment			Allowance Balance at End of Period		Financing Receivable at End of Period
	As Restated (See Note 2)
	(in thousands)
*Unsecured short-term consumer loans:
Year ended September 30, 2014	$	2,928	$	(46,968	)	$	26,865	$	31,817	$	3		$	14,645	$	31,747
Year ended September 30, 2013	2,390		(47,178		)	21,074		26,651		(9		)	2,928		22,289
Year ended September 30, 2012	1,727		(26,564		)	12,176		15,034		17			2,390		20,108
Secured short-term consumer loans:
Year ended September 30, 2014	$	1,804	$	(64,916	)	$	58,453	$	5,708	$	—		$	1,049	$	8,173
Year ended September 30, 2013	942		(43,768		)	40,226		4,404		—			1,804		9,789
Year ended September 30, 2012	538		(11,295		)	9,087		2,612		—			942		5,951
**Unsecured long-term consumer loans:
Year ended September 30, 2014	$	19,849	$	(307	)	$	—	$	19,608	$	(1,063	)	$	38,087	$	162,860
Year ended September 30, 2013	8,574		(289		)	—		11,982		(418		)	19,849		114,871
Year ended September 30, 2012	—		(223		)	—		8,706		91			8,574		78,980

* Unsecured short-term consumer loans amounts are included for periods after the November 20, 2012 acquisition of Go Cash, and prior to our discontinuance of Go Cash operations at September 30, 2014. Refer to Note 3 for further detail on discontinued operations.

** Comparative information includes activity since the acquisition of Grupo Finmart on January 30, 2012 and the acquisition of Cash Genie on April 14, 2012, as applicable. At September 30, 2014, Go Cash operations were discontinued. Refer to Note 3 for further detail on discontinued operations. A portion of these amounts were included in “Consumer loans, net” in our consolidated balance sheets. Benefit in unsecured long-term consumer loan provision is due to the sale of past due loans and recoveries of loans previously written-off.

Aging Analysis of past due financing receivables

following table presents an aging analysis of past due financing receivables by portfolio segment:

	Days Past Due								Total Past Due		Current Receivable		Translation Adjustment		Total Financing Receivable		Allowance Balance		Recorded Investment > 90 Days Accruing
	1-30		31-60		61-90		>90
	As Restated (See Note 2)
	(in thousands)
Unsecured short-term consumer loans:*
September 30, 2013	$	113	$	285	$	257	$	—	$	655	$	214	$	—	$	869	$	464	$	—
Secured short-term consumer loans:
September 30, 2014	$	2,196	$	823	$	448	$	412	$	3,879	$	4,294	$	—	$	8,173	$	1,049	$	—
September 30, 2013	2,096		1,313		905		910		5,224		4,565		—		9,789		1,804		—
September 30, 2012	1,246		708		466		391		2,811		3,140		—		5,951		942		—
Unsecured long-term consumer loans:**
September 30, 2014
Performing Loans	$	4,942	$	3,546	$	2,035	$	1,600	$	12,123	$	116,870	$	2,230	$	131,223	$	6,450	$	1,600
Non-Performing Loans	1,854		907		884		25,674		29,319		2,318		—		31,637		31,637		—
	$	6,796	$	4,453	$	2,919	$	27,274	$	41,442	$	119,188	$	2,230	$	162,860	$	38,087	$	1,600
September 30, 2013
Performing Loans	$	7,497	$	4,307	$	2,771	$	1,557	$	16,132	$	82,555	$	1,269	$	99,956	$	4,934	$	1,557
Non-Performing Loans	726		438		481		11,645		13,290		1,625		—		14,915		14,915		—
	$	8,223	$	4,745	$	3,252	$	13,202	$	29,422	$	84,180	$	1,269	$	114,871	$	19,849	$	1,557
September 30, 2012
Performing Loans	$	3,172	$	2,517	$	1,015	$	700	$	7,404	$	66,378	$	—	$	73,782	$	3,376	$	700
Non-Performing Loans	335		420		461		1,823		3,039		2,159		—		5,198		5,198		—
	$	3,507	$	2,937	$	1,476	$	2,523	$	10,443	$	68,537	$	—	$	78,980	$	8,574	$	700

* Unsecured short-term consumer loans amounts are included for periods after the December 20, 2012 acquisition of Go Cash, and prior to our discontinuance of Go Cash operations as of September 30, 2014. As a result of our discontinuance of Go Cash, we wrote our unsecured short-term consumer loans down to net realized value, or a nominal amount, as of September 30, 2014. Refer to Note 3 for further detail on discontinued operations.

** Comparative information includes activity since the acquisition of Grupo Finmart on January 30, 2012 and the acquisition of Cash Genie on April 14, 2012, as applicable. At September 30, 2014, Go Cash operations were discontinued. Refer to Note 3 for further detail on discontinued operations.