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COMPREHENSIVE INCOME
 3 Months Ended
Dec. 31, 2011
COMPREHENSIVE INCOME (LOSS) [Abstract]  
COMPREHENSIVE INCOME
NOTE 12 – COMPREHENSIVE INCOME

The following table reflects the changes in comprehensive income (in thousands):

   
Three Months Ended
December 31,
 
   
2011
  
2010
 
Net income (loss)
 $563  $(1,192)
          
Other comprehensive income (loss):
        
Unrealized gains on investment securities available-for-sale,
net of tax of $616 and $(634)
  985   1,013 
Less:  reclassification for realized losses, net of tax of $0 and $564
  −   906 
    985   1,919 
Minimum pension liability adjustment, net of tax of $0 and $0
  −   − 
Less: reclassification for realized losses, net of tax of $36 and $32
  47   43 
Unrealized gains on hedging contracts, net of tax of $100 and $41
  126   58 
Less:  reclassification for realized foreign currency translation losses
  −   368 
Comprehensive income
  1,721   1,196 
Add:  Comprehensive (income) loss attributable to noncontrolling interests
  (427)  613 
Comprehensive income attributable to common shareholders
 $1,294  $1,809 

The following are changes in accumulated other comprehensive loss by category (in thousands):

   
Investment Securities Available-for-Sale
  
Cash Flow Hedges (1)
  
SERP Pension Liability
  
Total
 
Balance, beginning of year,
net of tax of $(7,147), $(202), and $(2,271)
 $(11,421) $(222) $(2,970) $(14,613)
Current period changes
  985   77   47   1,109 
Balance, end of period, net of tax of $(6,531),
$(101) and $(2,235)
 $(10,436) $(145) $(2,923) $(13,504)
(1)
Included in accumulated other comprehensive loss as of December 31 and September 30, 2011 is a net unrealized loss of $30,000 (net of tax benefit of $21,000) and a net unrealized loss of $41,000 (net of tax benefit of $28,000), respectively, related to hedging instruments held by investment funds sponsored by LEAF Financial, in which the Company owns an equity interest.  In addition, at September 30, 2011, the Company had a net unrealized loss of $181,000 (net of tax benefit and noncontrolling interests of $223,000) included in accumulated other comprehensive loss for hedging activity of LEAF.  As of December 31, 2011, due to the November 2011 deconsolidation of LEAF, the Company owns an equity interest in LEAF and has included in accumulated other comprehensive loss its percentage of LEAF's hedging activity of $115,000 (net of tax benefit of $80,000).  The Company has no other hedging activity as of December 31, 2011.