Restricted Cash Level 3 (Tables)

3 Months Ended

Dec. 31, 2011

Schedule of Restricted Cash and Cash Equivalents [Table Text Block]

The restricted cash balances as of December 31, 2011 and 2010 were as follows:



	As of December 31,
(in thousands)	2011		2010
Cash held in trust and/or cash held on behalf of others	$	53,883	$	89,188
Collateral on bank credit arrangements and other	19,422		19,529
Total	$	73,305	$	108,717

- Definition

Tabular disclosure of the cash and cash items which are restricted as to withdrawal or usage. The provisions of any restrictions are described in a note to the financial statements. Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits.

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