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Allowance for Losses and Credit Quality of Consumer Loans (Tables)
 3 Months Ended
Dec. 31, 2015
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 and excludes items such as non-sufficient funds fees, repossession fees, auction fees and interest:
Description
 
Allowance
Balance at
Beginning
of Period
 
Charge-offs
 
Recoveries
 
Provision
(Benefit)
 
Translation Adjustment
 
Allowance
Balance at
End of
Period (a)
 
Financing
Receivable
at End of
Period (a)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(in thousands)
Unsecured short-term consumer loans: (b)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Three Months Ended December 31, 2015
 
$
11,498

 
$
(3,077
)
 
$
1,641

 
$
(818
)
 
$
(252
)
 
$
8,992

 
$
11,149

Three Months Ended December 31, 2014
 
14,645

 
(9,051
)
 
3,291

 
4,996

 
(513
)
 
13,368

 
31,159

Secured short-term consumer loans: (c)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Three Months Ended December 31, 2015
 
$
2,004

 
$
(2,229
)
 
$
436

 
$
(211
)
 
$
—

 
$
—

 
$
—

Three Months Ended December 31, 2014
 
1,049

 
(14,437
)
 
12,989

 
1,533

 
—

 
1,134

 
7,866

Unsecured long-term consumer loans:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Three Months Ended December 31, 2015
 
$
50,645

 
$
(744
)
 
$
—

 
$
11,802

 
$
(545
)
 
$
61,158

 
$
162,678

Three Months Ended December 31, 2014
 
38,087

 
(167
)
 
—

 
7,612

 
(3,350
)
 
42,182

 
157,368


(a)
Portions of these amounts are included in "Consumer loans, net" and "Non-current consumer loans, net" in our condensed consolidated balance sheets.
(b)
No aging allowance disclosure provided for these amounts as our policy is to charge-off all amounts on the first day after the due date.
(c)
As a result of our discontinuance of USFS, our secured short-term consumer loan balance was reduced to zero as of December 31, 2015. As such, no further aging allowance disclosure has been provided for these amounts. Refer to Note 2 for further detail on discontinued operations.
Aging Analysis of past due financing receivables
The following table presents an aging analysis of past due financing receivables held by Grupo Finmart: 
 
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
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(in thousands)
Unsecured long-term consumer loans:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
December 31, 2015
 
 
 
 
 
 
 
 


 
 
 
 
 


 
 
 
 
Performing loans
$
10,360

 
$
7,883

 
$
5,446

 
$
3,921

 
$
27,610

 
$
78,914

 
$
270

 
$
106,794

 
$
5,274

 
$
3,921

Non-performing loans
885

 
1,053

 
927

 
51,122

 
53,987

 
1,897

 
—

 
55,884

 
55,884

 
—

 
$
11,245

 
$
8,936

 
$
6,373

 
$
55,043

 
$
81,597

 
$
80,811

 
$
270

 
$
162,678

 
$
61,158

 
$
3,921

December 31, 2014
 
 
 
 
 
 
 
 

 
 
 
 
 

 
 
 
 
Performing loans
$
5,068

 
$
4,231

 
$
1,740

 
$
1,337

 
$
12,376

 
$
107,414

 
$
1,387

 
$
121,177

 
$
5,989

 
$
1,337

Non-performing loans
1,684

 
2,010

 
1,412

 
28,293

 
33,399

 
2,794

 
(2
)
 
36,191

 
36,193

 
—

 
$
6,752

 
$
6,241

 
$
3,152

 
$
29,630

 
$
45,775

 
$
110,208

 
$
1,385

 
$
157,368

 
$
42,182

 
$
1,337

September 30, 2015
 
 
 
 
 
 
 
 


 
 
 
 
 
 
 
 
 
 
Performing loans
$
6,783

 
$
6,179

 
$
6,776

 
$
5,766

 
$
25,504

 
$
87,272

 
$
—

 
$
112,776

 
$
5,128

 
$
5,766

Non-performing loans
553

 
701

 
613

 
41,670

 
43,537

 
1,980

 
—

 
45,517

 
45,517

 
—

 
$
7,336

 
$
6,880

 
$
7,389

 
$
47,436


$
69,041

 
$
89,252

 
$
—

 
$
158,293

 
$
50,645

 
$
5,766