Amounts Reclassified Out of Accumulated Other Comprehensive Income

12 Months Ended

Sep. 30, 2013

Equity [Abstract]

Amounts Reclassified Out of Accumulated Other Comprehensive Income

10. Amounts Reclassified Out of Accumulated Other Comprehensive Income

Accounting guidance was updated in February 2013 adding new disclosure for items reclassified out of accumulated other comprehensive income (“AOCI”). The new disclosure requirements are effective for fiscal years and interim periods within those fiscal years beginning after December 15, 2012. Early adoption of the guidance is permitted and the Company prospectively adopted this guidance in the second quarter of fiscal 2013.

Amounts reclassified out of AOCI totaled $0.2 million on a pre-tax basis for the fiscal year ended September 30, 2013. The amounts reclassified out of AOCI are associated with unrealized gains on available-for-sale securities that were realized on the sale of the securities and are presented in other income, net in the consolidated statements of operations.