COMPREHENSIVE (LOSS) INCOME

9 Months Ended

Jun. 30, 2011

COMPREHENSIVE INCOME (LOSS) [Abstract]

COMPREHENSIVE INCOME (LOSS)

NOTE 12 – COMPREHENSIVE (LOSS) INCOME

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

	Three Months Ended						Nine Months Ended
	June 30,						June 30,
	2011			2010			2011			2010
Net income (loss)	$	92		$	(6,590	)	$	(5,083	)	$	(7,849	)
Other comprehensive income (loss):
Unrealized (loss) gain on investment securities available-for-sale, net of tax of $(273), $(1,311), $(378) and $806		(378	)		(2,267	)		(551	)		1,057
Less:  reclassification for realized (gains) losses, net of tax of $2, $36, $566 and $383		(2	)		100			904			617
		(380	)		(2,167	)		353			1,674
Minimum pension liability adjustment, net of tax of $30, $(7), $30 and $(12)		(30	)		7			(30	)		12
Less: reclassification for realized losses, net of tax of $31, $30, $96 and $90		43			38			127			115
Unrealized (loss) gain on hedging contracts, net of tax of $(66), $11, $38 and $93		(90	)		44			53			170
Foreign currency translation loss		−			(436	)		−			(930	)
Less: reclassification for realized foreign currency translation losses		−			−			368			−
Comprehensive loss		(365	)		(9,104	)		(4,212	)		(6,808	)
Add:  comprehensive (income) loss attributable to noncontrolling interests		(482	)		1,270			(165	)		2,301
Comprehensive loss attributable to common shareholders	$	(847	)	$	(7,834	)	$	(4,377	)	$	(4,507	)

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

	Investment Securities Available-for-Sale			Cash Flow Hedges			Foreign Currency Translation Adjustments			SERP Pension Liability			Total
Balance, beginning of year, net of tax of $(6,071), $(146), $0 and $(1,966)	$	(9,761	)	$	(171	)	$	(368	)	$	(2,507	)	$	(12,807	)
Current period changes		353			49			368			97			867
Balance, end of period, net of tax of $(5,883), $(33), $0 and $(1,841)	$	(9,408	)	$	(122	)	$	−		$	(2,410	)	$	(11,940	)