Fair Value Measurements (Tables)

3 Months Ended

Dec. 31, 2014

Fair Value Disclosures [Abstract]

Financial assets (liabilities) that are measured at fair value on a recurring basis

The tables below present our financial assets (liabilities) that are measured at fair value on a recurring basis as of December 31, 2014 and 2013, and September 30, 2014:

	December 31, 2014			Fair Value Measurements Using
Financial assets (liabilities)				Level 1		Level 2			Level 3
	As Restated (See Note 2)
	(in thousands)
Foreign currency forwards	$	7,814		$	—	$	7,814		$	—
Convertible notes hedges	45,163			—		45,163			—
Convertible notes embedded derivative	(45,163		)	—		(45,163		)	—
Contingent consideration	(3,440		)	—		—			(3,440		)
Net financial assets (liabilities)	$	4,374		$	—	$	7,814		$	(3,440	)
	December 31, 2013			Fair Value Measurements Using
Financial (liabilities) assets				Level 1		Level 2			Level 3
	(in thousands)
Marketable equity securities	$	2,092		$	2,092	$	—		$	—
Foreign currency forwards	1,952			—		1,952			—
Contingent consideration	(19,719		)	—		—			(19,719		)
Net financial (liabilities) assets	$	(15,675	)	$	2,092	$	1,952		$	(19,719	)
	September 30, 2014			Fair Value Measurements Using
Financial (liabilities) assets				Level 1		Level 2			Level 3
	(in thousands)
Foreign currency forwards	$	1,152		$	—	$	1,152		$	—
Convertible notes hedges	36,994			—		36,994			—
Convertible notes embedded derivative	(36,994		)	—		(36,994		)	—
Contingent consideration	(3,758		)	—		—			(3,758		)
Net financial (liabilities) assets	$	(2,606	)	$	—	$	1,152		$	(3,758	)

Financial assets, temporary equity, and liabilities not measured at fair value in the consolidated balance sheet

Our financial assets, temporary equity and liabilities as of December 31, 2014 and 2013, and September 30, 2014, that are not measured at fair value in our condensed consolidated balance sheets, are as follows:

	Carrying Value			Estimated Fair Value
	December 31, 2014			December 31, 2014		Fair Value Measurement Using
						Level 1		Level 2		Level 3
	As Restated (See Note 2)
	(in thousands)
Financial assets:
Cash and cash equivalents	$	77,599		$	77,599	$	77,599	$	—	$	—
Restricted cash	60,218			60,218		60,218		—		—
Pawn loans	150,930			150,930		—		—		150,930
Consumer loans, net	61,347			61,936		—		—		61,936
Pawn service charges receivable, net	30,241			30,241		—		—		30,241
Consumer loan fees and interest receivable, net	13,199			13,199		—		—		13,199
Restricted cash, non-current	4,310			4,310		4,310		—		—
Non-current consumer loans, net	78,362			79,615		—		—		79,615
Total	$	476,206		$	478,048	$	142,127	$	—	$	335,921
Temporary equity:
Redeemable noncontrolling interest	$	18,550		$	44,771	$	—	$	—	$	44,771
Financial liabilities:
2.125% Cash convertible senior notes due 2019	$	187,727		$	185,461	$	—	$	185,461	$	—
Foreign currency debt	23,791		*	23,952		—		23,952		—
Consumer loans facility due 2019	49,475			49,604		—		49,604		—
Foreign currency unsecured notes	18,727		*	18,787		—		18,787		—
Foreign currency secured notes	23,935		*	23,957		—		23,957		—
Secured notes consolidated from VIEs	113,168		*	111,523		—		111,523		—
Total	$	416,823		$	413,284	$	—	$	413,284	$	—

	Carrying Value			Estimated Fair Value
	December 31, 2013			December 31, 2013		Fair Value Measurement Using
						Level 1		Level 2		Level 3
	(in thousands)
Financial assets:
Cash and cash equivalents	$	32,689		$	32,689	$	32,689	$	—	$	—
Restricted cash	8,371			8,371		8,371		—		—
Pawn loans	153,421			153,421		—		—		153,421
Consumer loans, net	62,653			61,789		—		—		61,789
Pawn service charges receivable, net	30,842			30,842		—		—		30,842
Consumer loan fees and interest receivable, net	17,415			17,415		—		—		17,415
Restricted cash, non-current	4,189			4,189		4,189		—		—
Non-current consumer loans, net	78,686			79,302		—		—		79,302
Total	$	388,266		$	388,018	$	45,249	$	—	$	342,769
Temporary equity:
Redeemable noncontrolling interest	$	45,825		$	51,596	$	—	$	—	$	51,596
Financial liabilities:
Domestic line of credit	$	146,500		$	146,500	$	—	$	146,500	$	—
Foreign currency debt	32,838		*	33,801		—		33,801		—
Consumer loans facility due 2017	32,147			32,225		32,225		—		—
Foreign currency unsecured notes	36,381		*	36,673		16,523		20,150		—
Foreign currency secured notes	4,160		*	4,001		—		4,001		—
Secured notes consolidated from VIEs	18,342		*	18,386		—		18,386		—
Total	$	270,368		$	271,586	$	48,748	$	222,838	$	—

	Carrying Value			Estimated Fair Value
	September 30, 2014			September 30, 2014		Fair Value Measurement Using
						Level 1		Level 2		Level 3
	(in thousands)
Financial assets:
Cash and cash equivalents	$	55,325		$	55,325	$	55,325	$	—	$	—
Restricted cash	63,495			63,495		63,495		—		—
Pawn loans	162,444			162,444		—		—		162,444
Consumer loans, net	63,995			64,631		—		—		64,631
Pawn service charges receivable, net	31,044			31,044		—		—		31,044
Consumer loan fees and interest receivable, net	12,647			12,647		—		—		12,647
Restricted cash, non-current	5,070			5,070		5,070		—		—
Non-current consumer loans, net	85,004			86,364		—		—		86,364
Total	$	479,024		$	481,020	$	123,890	$	—	$	357,130
Temporary equity:
Redeemable noncontrolling interest	$	22,800		$	49,021	$	—	$	—	$	49,021
Financial liabilities:
2.125% Cash convertible senior notes due 2019	$	185,693		$	185,738	$	—	$	185,738	$	—
Foreign currency debt	27,185		*	27,185		—		27,185		—
Consumer loans facility due 2019	54,045			54,178		54,178		—		—
Foreign currency unsecured notes	36,991		*	36,837		—		36,837		—
Foreign currency secured notes	26,195		*	26,144		—		26,144		—
Secured notes from consolidated VIEs	61,062		*	59,906		—		59,906		—
Total	$	391,171		$	389,988	$	54,178	$	335,810	$	—