Other Expenses Level 3 (Tables)

9 Months Ended

Jun. 30, 2012

Other Expenses [Abstract]

Schedule of Other Operating Cost and Expense, by Component [Table Text Block]

Other expenses for the three and nine months ended June 30, 2012 and 2011 are comprised of the following:

	Three Months Ended June 30,				Nine Months Ended June 30,
(in millions)	2012		2011		2012		2011
Business development	$	2.3	$	2.4	$	8.6	$	6.3
Non-trading hardware and software maintenance and software licensing	0.4		0.7		1.8		2.1
Contingent consideration, net(1)	0.5		0.3		2.7		3.8
Insurance	0.4		0.4		1.2		1.1
Other non-income taxes	1.1		0.7		3.0		2
Advertising, meetings and conferences	0.7		0.4		1.8		1.4
Office supplies and printing	0.3		0.3		1.0		0.8
Other	1.7		0.9		4.7		3.1
Total other expenses	$	7.4	$	6.1	$	24.8	$	20.6

(1) In the nine month periods ended June 30, 2012 and 2011, contingent consideration includes remeasurement of contingent liabilities related to business combinations accounted for in accordance with the provisions of the Business Combinations Topic of the ASC (see Note 3) and additional purchase price, based on achieving specific conditions and earnings targets, relating to FCStone, LLC's previous acquisition of Downes O'Neill, LLC ("Downes O'Neill") (nine month period ended June 30, 2011 only) and Globecot, Inc. ("Globecot"). When the Downes O'Neill and Globecot acquisitions occurred, they were recorded in accordance with SFAS No. 141, Business Combinations ("SFAS 141"). As a result of the Company's merger with FCStone Group, Inc. ("FCStone") on September 30, 2009, this contingent purchase price amount was considered a pre-acquisition contingency, which was not reasonably estimable during the merger allocation period following the FCStone transaction. In accordance with SFAS 141, adjustments to pre-acquisition contingencies, made after the end of the allocation period, are included in earnings in the current period.