ACCRUED EXPENSES

3 Months Ended

Dec. 31, 2012

Payables and Accruals [Abstract]

ACCRUED EXPENSES AND OTHER LIABILITIES

ACCRUED EXPENSES AND OTHER LIABILITIES

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

	December 31, 2012		September 30, 2012
Accounts payable and other accrued liabilities	$	8,773	$	8,627
SERP liability (see Note 13)	6,803		6,976
Accrued wages and benefits	4,428		5,396
Trapeza clawback (see Note 17 )	1,181		1,181
Real estate loan commitment	371		862
Total accrued expenses and other liabilities	$	21,556	$	23,042