In accordance with ASC 820-10, Fair Value Measurements and Disclosures ("ASC 820-10"), certain of the Company's assets and liabilities, which are carried at fair value, are classified in one of the following three categories:

Level 1: Quoted market prices in active markets for identical assets or liabilities.

Level 2: Observable market based inputs or unobservable inputs that are corroborated by market data.

The Company's financial assets and liabilities that are measured at fair value on a recurring basis as of September 30, 2011 and 2010 and December 31, 2010 are as follows (in thousands):


	September 30,		Fair Value Measurements Using
	2011		Level 1		Level 2		Level 3
Financial assets (liabilities):
Interest rate contracts	$	1	$	-	$	1	$	-
Forward currency exchange contracts		311		-		311		-
Nonqualified savings plan assets ^(a)		7,705		7,705		-		-
Available for sale securities^(b)		5,003		5,003		-		-
Total	$	13,020	$	12,708	$	312	$	-

	September 30,		Fair Value Measurements Using
	2010		Level 1		Level 2		Level 3
Financial assets (liabilities):
Interest rate contracts	$	4	$	-	$	4	$	-
Forward currency exchange contracts		42		-		42		-
Nonqualified savings plan assets ^(a)		6,498		6,498		-		-
Available for sale securities^(b)		8,480		8,480		-		-
Total	$	15,024	$	14,978	$	46	$	-


	December 31,			Fair Value Measurements Using
	2010			Level 1		Level 2			Level 3
Financial assets (liabilities):
Interest rate contracts	$	7		$	-	$	7		$	-
Forward currency exchange contracts		(577	)		-		(577	)		-
Nonqualified savings plan assets ^(a)		7,073			7,073		-			-
Available for sale securities^(b)		3,650			3,650		-			-
Total	$	10,153		$	10,723	$	(570	)	$	-

^(a)	The non-qualified savings plan assets have an offsetting liability of equal amount, which is included in "Accounts payable and accrued expenses" in the Company's consolidated balance sheets.

^(b)	Unrealized total (losses) gains on these securities of ($0.6) million, $2.8 million and ($2.0) million as of September 30, 2011 and 2010 and December 31, 2010, respectively, are recorded in "Accumulated other comprehensive income (loss)" in the Company's consolidated statements of equity.

The Company measures the value of its interest rate contracts and forward currency exchange contracts under Level 2 inputs as defined by ASC 820-10. For its interest rate contracts the Company relies on a market place valuation based on yield curves using observable market interest rates for the interest rate contracts. For its forward currency exchange contracts, standard valuation models are used to determine fair value. The significant inputs used in these models are derived from observable market transactions. The fair value of the nonqualified savings plan assets and certain available for sale securities are measured under a Level 1 input. These assets are publicly traded equity securities for which market prices are readily observable. During the nine months ended September 30, 2011 and 2010, there were no transfers of assets in or out of Level 1 or Level 2 fair value measurements.

The carrying amounts and estimated fair values of financial instruments at September 30, 2011 and 2010 and December 31, 2010 were as follows (in thousands):

Cash and cash equivalents bear interest at market rates and have maturities of less than 90 days. Pawn loans and consumer loans also have relatively short maturity periods. Since cash and cash equivalents, pawn loans and consumer loans generally have relatively short maturity periods, their fair value approximates their carrying value. Pawn loan fee and service charge rates are determined by regulations and bear no valuation relationship to the capital markets' interest rate movements. Generally, pawn loans may only be resold to a licensed pawnbroker.

The fair values of the Company's long-term debt instruments are estimated based on market values for debt issues with similar characteristics or rates currently available for debt with similar terms. The 2009 Convertible Notes have a higher fair value than carrying value due to the Company's stock price as of each period presented above exceeding the applicable conversion price for the 2009 Convertible Notes, thereby increasing the value of the instrument for bondholders.