Variable Interest Entities (Tables)

3 Months Ended

Dec. 31, 2014

Organization, Consolidation and Presentation of Financial Statements [Abstract]

The loans Grupo Finmart transferred to the VIEs at the date of transfer were as follows:



Description of Portfolio	Carrying (Par) Value of Principal of Loans Transferred		Carrying Value of Accrued Interest of Loans Transferred		Principal of VIE Promissory Note Issued at Par
	(in millions, except number of loans)
14,500 payroll loans transferred to VIE C in October 2013	$	14.0	$	0.7	$	19.3
7,500 in payroll loans transferred to VIE B in March 2014	10.0		1.3		16.0
7,100 in payroll loans transferred to VIE B in June 2014	10.0		2.1		16.5
8,500 in payroll loans transferred to VIE A in June 2014	14.0		2.3		21.8
16,135 in payroll loans transferred to VIE B in September 2014	26.7		3.3		43.8
10,900 payroll loans transferred to VIE B in December 2014	13.9		1.5		22.0

Maximum Loss Exposure for Letter of Credit Losses

Maximum exposure for losses on letters of credit if all brokered loans defaulted and none was collected including the portion of that exposure secured by titles to customers' automobiles, not included in our condensed consolidated balance sheets, is summarized below.



	December 31,				September 30,
	2014		2013		2014
	(in thousands)
Consumer loans:
Cash collateral and other assets	$	9,063	$	11,840	$	9,135
Expected LOC losses	3,297		3,041		4,708
Accounts payable	1,113		1,355		1,026
Maximum exposure for LOC losses*	28,132		35,592		29,502

* These amounts are not recorded in our condensed consolidated balance sheets. Of the total maximum exposure for LOC losses as of December 31, 2014 and 2013, and September 30, 2014, $8.2 million, $9.9 million and $7.8 million, respectively, was secured by titles to customers' automobiles.