Business Combinations (Tables)

9 Months Ended

Sep. 30, 2014

Atlantic Credit and Finance, Inc. [Member]

Components of Purchase Price Allocation for Acquisition/Merger

The components of the preliminary purchase price allocation for the Atlantic Acquisition are as follows (in thousands):



Purchase price:
Cash paid at acquisition	$	196,104
Allocation of purchase price:
Cash	$	16,743
Investment in receivable portfolios	105,399
Deferred court costs	3,100
Property and equipment	1,331
Other assets	14,229
Liabilities assumed	(20,955		)
Goodwill and identifiable intangible assets	76,257
Total net assets acquired	$	196,104

Pro Forma Results of Operations

The following unaudited pro forma financial information does not necessarily reflect the actual results that would have occurred had Encore and Atlantic been combined during the periods presented, nor is it necessarily indicative of the future results of operations of the combined companies (in thousands):



	Three Months Ended September 30,				Nine Months Ended September 30,
	2014		2013		2014		2013
Consolidated pro forma revenue	$	278,913	$	250,977	$	834,301	$	586,952
Consolidated pro forma income from continuing operations attributable to Encore	31,106		24,444		81,989		56,773

Marlin [Member]

Business Acquisition [Line Items]

Components of Purchase Price Allocation for Acquisition/Merger

The components of the preliminary purchase price allocation for the Marlin Acquisition are as follows (in thousands):



Purchase price:
Cash paid at acquisition	$	274,068
Allocation of purchase price:
Cash	$	16,342
Investment in receivable portfolios	208,450
Deferred court costs	914
Property and equipment	1,508
Other assets	18,091
Liabilities assumed	(302,915		)
Identifiable intangible assets	1,819
Goodwill	329,859
Total net assets acquired	$	274,068