Other Expenses Other Expenses (Tables)

3 Months Ended

Dec. 31, 2012

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

Other expenses for the three months ended December 31, 2012 and 2011 are comprised of the following:



	Three Months Ended December 31,
(in millions)	2012		2011
Business development	$	3.0	$	3.2
Contingent consideration, net⁽¹⁾	0.7		1.3
Insurance	0.5		0.4
Advertising, meetings and conferences	0.4		0.6
Non-trading hardware and software maintenance and software licensing	0.6		0.6
Office supplies and printing	0.3		0.3
Other non-income taxes	1.1		0.7
Other	2.6		1.8
	$	9.2	$	8.9

(1)

In the three month period ended December 31, 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 Globecot, Inc. ("Globecot"). The Globecot acquisition was 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.