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Exchange Memberships and Stock
9 Months Ended
Jun. 30, 2011
Exchange Memberships and Stock [Abstract]  
Exchange Memberships and Stock, [Text Block]
Exchange Memberships and Stock
The Company holds certain commodity exchange membership seats and commodity exchange firm common stock, which are pledged for clearing purposes, providing the Company the right to process trades directly with the various exchanges. Exchange memberships and common stocks pledged for clearing purposes are recorded at cost. The Company acquired additional exchange firm common stock during the nine months ended June 30, 2011 at a cost of $3.4 million. In January 2011, excess shares of exchange firm common stock, with a cost basis of $1.2 million, were sold, resulting in a nominal gain. The cost basis for exchange memberships and common stock pledged for clearing purposes was $14.0 million and $11.9 million at June 30, 2011 and September 30, 2010, respectively, and is included within ‘other assets’ on the condensed consolidated balance sheets. The fair value of the exchange memberships and common stock pledged for clearing purposes was $13.3 million and $9.8 million at June 30, 2011 and September 30, 2010, respectively. The fair value of exchange stock is determined by quoted market prices, and the fair value of exchange memberships is determined by recent sale transactions. The Company monitors the fair value of exchange membership seats and common stock on a quarterly basis, and considers the current unrealized loss to be a temporary impairment.