ACCRUED EXPENSES AND OTHER LIABILITIES (Tables)

9 Months Ended

Jun. 30, 2012

ACCRUED EXPENSES AND OTHER LIABILITIES [Abstract]

Summary of the components of accrued expenses and other liabilities

The following is a summary of the components of accrued expenses and other liabilities (in thousands):

	June 30,		September 30,
	2012		2011
Accounts payable and other accrued liabilities	$	10,045	$	8,153
SERP liability (see Note 15)		6,608		7,049
Accrued wages and benefits		1,136		3,617
Real estate loan commitment		1,222		2,147
Trapeza clawback (see Note 19)		1,181		1,181
Due to brokers		−		8,254
LEAF payables		−		10,486
Accrued expenses and other liabilities	$	20,192	$	40,887