OneMain (OMF) 10-Q/A 22 Nov 13 2013 Q3 Quarterly report (amended) Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2013	Nov. 12, 2013
Document and Entity Information	'	'
Entity Registrant Name	'Springleaf Holdings, Inc.	'
Entity Central Index Key	'0001584207	'
Document Type	'10-Q	'
Document Period End Date	30-Sep-13	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
Entity Current Reporting Status	'No	'
Entity Filer Category	'Non-accelerated Filer	'
Entity Common Stock, Shares Outstanding	'	114,823,734
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'Q3	'

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Assets	'	'
Cash and cash equivalents	$1,249,636	$1,554,348
Investment securities	594,471	888,577
Net finance receivables:	'	'
Personal loans (includes loans of consolidated VIEs of $1.7 billion in 2013 and $0 in 2012)	3,027,255	2,649,732
SpringCastle Portfolio (includes loans of consolidated VIEs of $2.7 billion in 2013 and $0 in 2012)	2,653,632	'
Real estate loans (includes loans of consolidated VIEs of $5.5 billion in 2013 and $4.1 billion in 2012)	8,212,855	8,955,365
Retail sales finance	117,888	208,357
Net finance receivables	14,011,630	11,813,454
Allowance for finance receivable losses (includes allowance of consolidated VIEs of $89.6 million in 2013 and $14.5 million in 2012)	-281,347	-180,088
Net finance receivables, less allowance for finance receivable losses	13,730,283	11,633,366
Restricted cash (includes restricted cash of consolidated VIEs of $415.8 million in 2013 and $109.0 million in 2012)	430,806	157,844
Other assets	422,167	439,380
Total assets	16,427,363	14,673,515
Liabilities and Shareholders' Equity	'	'
Long-term debt (includes debt of consolidated VIEs of $7.6 billion in 2013 and $3.1 billion in 2012)	13,998,961	12,596,577
Insurance claims and policyholder liabilities	380,155	365,238
Deferred and accrued taxes	178,442	283,762
Other liabilities	275,969	227,811
Total liabilities	14,833,527	13,473,388
Shareholders' equity:	'	'
Common stock	1,000	1,000
Additional paid-in capital	278,704	147,454
Accumulated other comprehensive income	21,145	30,188
Retained earnings	975,623	1,021,485
Springleaf Holdings, Inc. shareholders' equity	1,276,472	1,200,127
Non-controlling interests	317,364	'
Total shareholders' equity	1,593,836	1,200,127
Total liabilities and shareholders' equity	$16,427,363	$14,673,515

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Personal loans	$3,027,255	$2,649,732
SpringCastle Portfolio	2,653,632	'
Real estate loans	8,212,855	8,955,365
Allowance for finance receivable losses	281,347	180,088
Restricted cash	430,806	157,844
Long-term debt	13,998,961	12,596,577
Consolidated Variable Interest Entity (VIEs)	'	'
Personal loans	1,700,000	0
SpringCastle Portfolio	2,700,000	0
Real estate loans	5,500,000	4,100,000
Allowance for finance receivable losses	89,584	14,502
Restricted cash	415,841	108,994
Long-term debt	$7,560,743	$3,120,599

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Share data, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Interest income:	'	'	'	'
Finance charges	$585,300	$423,622	$1,578,934	$1,285,541
Finance receivables held for sale originated as held for investment	'	346	'	2,740
Total interest income	585,300	423,968	1,578,934	1,288,281
Interest expense	228,439	268,847	697,365	829,120
Net interest income	356,861	155,121	881,569	459,161
Provision for finance receivable losses	158,785	90,855	341,723	227,794
Net interest income after provision for finance receivable losses	198,076	64,266	539,846	231,367
Other revenues:	'	'	'	'
Insurance	38,277	31,719	107,144	93,042
Investment	6,756	7,377	27,687	25,544
Net loss on repurchases and repayments of debt	-34,503	-10,670	-34,558	-12,163
Other	1,603	-2,709	6,986	-32,814
Total other revenues	12,133	25,717	107,259	73,609
Operating expenses:	'	'	'	'
Salaries and benefits	214,552	78,122	371,842	241,114
Other operating expenses	69,595	65,491	191,574	208,326
Restructuring expenses	'	'	'	23,503
Insurance losses and loss adjustment expenses	16,550	15,152	47,650	42,302
Total other expenses	300,697	158,765	611,066	515,245
Income (loss) before provision for (benefit from) income taxes	-90,488	-68,782	36,039	-210,269
Benefit from income taxes	-29,606	-23,938	-1,898	-72,419
Net income (loss)	-60,882	-44,844	37,937	-137,850
Less: Net income attributable to non-controlling interests	29,851	'	83,799	'
Net loss attributable to Springleaf Holdings, Inc.	($90,733)	($44,844)	($45,862)	($137,850)
Weighted average number of shares outstanding:	'	'	'	'
Basic and diluted (in shares)	100,000,000	100,000,000	100,000,000	100,000,000
Earnings (loss) per share:	'	'	'	'
Basic and diluted (in dollars per share)	($0.91)	($0.45)	($0.46)	($1.38)

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Comprehensive Income (Loss) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Net income (loss)	($60,882)	($44,844)	$37,937	($137,850)
Net unrealized gains (losses) on:	'	'	'	'
Investment securities on which other-than-temporary impairments were taken	-17	84	-135	316
All other investment securities	-331	4,618	-10,989	17,005
Cash flow hedges	'	'	'	-16,987
Retirement plan liabilities adjustments	'	'	'	20,937
Foreign currency translation adjustments	-2,056	3,067	38	4,280
Net unrealized (gains) losses on:	'	'	'	'
Investment securities on which other-than-temporary impairments were taken	6	-29	47	-110
All other investment securities	116	-1,617	3,846	-5,952
Cash flow hedges	'	'	'	5,945
Retirement plan liabilities adjustments	'	'	'	-7,544
Other comprehensive income (loss), net of tax, before reclassification adjustments	-2,282	6,123	-7,193	17,890
Reclassification adjustments included in net loss:	'	'	'	'
Net realized (gains) losses on investment securities	33	-13	-2,686	52
Cash flow hedges	'	-1,192	-160	11,478
Income tax effect:	'	'	'	'
Net realized gains (losses) on investment securities	-12	5	940	-18
Cash flow hedges	'	418	56	-4,017
Reclassification adjustments included in net loss, net of tax	21	-782	-1,850	7,495
Other comprehensive income (loss), net of tax	-2,261	5,341	-9,043	25,385
Comprehensive income (loss)	($63,143)	($39,503)	$28,894	($112,465)

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements of Shareholders' Equity (USD $)	Total	Springleaf Holdings, Inc. Shareholders' Equity	Common Stock	Additional Paid-in Capital	Accumulated Other Comprehensive Income (Loss)	Retained Earnings	Non-controlling Interests
In Thousands, unless otherwise specified
Balance at Dec. 31, 2011	$1,362,904	$1,362,904	$1,000	$147,456	($25,671)	$1,240,119	'
Increase (Decrease) in Shareholders' Equity	'	'	'	'	'	'	'
Capital contributions from parent and other	6	6	'	6	'	'	'
Change in net unrealized gains (losses):	'	'	'	'	'	'	'
Investment securities	11,293	11,293	'	'	11,293	'	'
Cash flow hedges	-3,581	-3,581	'	'	-3,581	'	'
Retirement plan liabilities adjustments	13,393	13,393	'	'	13,393	'	'
Foreign currency translation adjustments	4,280	4,280	'	'	4,280	'	'
Net income (loss)	-137,850	-137,850	'	'	'	-137,850	'
Balance at Sep. 30, 2012	1,250,445	1,250,445	1,000	147,462	-286	1,102,269	'
Balance at Dec. 31, 2012	1,200,127	1,200,127	1,000	147,454	30,188	1,021,485	'
Increase (Decrease) in Shareholders' Equity	'	'	'	'	'	'	'
Grant of restricted stock units	131,250	131,250	'	131,250	'	'	'
Changes in non-controlling interests:	'	'	'	'	'	'	'
Contributions from joint venture partners	438,081	'	'	'	'	'	438,081
Distributions declared to joint venture partners	-204,516	'	'	'	'	'	-204,516
Change in net unrealized gains (losses):	'	'	'	'	'	'	'
Investment securities	-8,977	-8,977	'	'	-8,977	'	'
Cash flow hedges	-104	-104	'	'	-104	'	'
Foreign currency translation adjustments	38	38	'	'	38	'	'
Net income (loss)	37,937	-45,862	'	'	'	-45,862	83,799
Balance at Sep. 30, 2013	$1,593,836	$1,276,472	$1,000	$278,704	$21,145	$975,623	$317,364

Condensed_Consolidated_Stateme3

Condensed Consolidated Statements of Cash Flows (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
Cash flows from operating activities	'	'
Net income (loss)	$37,937	($137,850)
Reconciling adjustments:	'	'
Provision for finance receivable losses	341,723	227,794
Depreciation and amortization	-40,181	141,435
Deferral of finance receivable origination costs	-42,317	-32,729
Deferred income tax benefit	-88,668	-128,592
Writedowns and net loss on sales of real estate owned	1,546	36,667
Writedowns on assets resulting from restructuring	'	5,046
Impairments of Ocean Finance and Mortgages Limited assets	'	8,342
Mark to market provision and net gain on sales of finance receivables held for sale originated as held for investment	'	-4,536
Net loss on repurchases and repayments of debt	17,075	12,163
Net realized losses (gains) on investment securities	-2,686	52
Grant of restricted stock units	131,250	'
Change in other assets and other liabilities	50,431	104,898
Change in insurance claims and policyholder liabilities	14,917	2,179
Change in taxes receivable and payable	-29,177	64,077
Change in accrued finance charges	1,941	7,381
Change in restricted cash	33,885	-66,494
Other, net	-823	285
Net cash provided by operating activities	426,853	240,118
Cash flows from investing activities	'	'
Finance receivables originated or purchased	-1,596,394	-1,234,866
Principal collections on finance receivables	2,299,827	2,010,539
Purchase of SpringCastle Portfolio	-2,963,547	'
Sales and principal collections on finance receivables held for sale originated as held for investment	'	181,561
Investment securities purchased	-448,981	-802,835
Investment securities called, sold, and matured	728,534	992,376
Change in restricted cash	-306,847	-25,241
Proceeds from sale of real estate owned	88,346	148,134
Other, net	-4,748	-4,889
Net cash provided by (used for) investing activities	-2,203,810	1,264,779
Cash flows from financing activities	'	'
Proceeds from issuance of long-term debt, net of commissions	6,008,369	1,481,800
Repayment of long-term debt	-4,768,854	-1,938,060
Contributions from joint venture partners	438,081	'
Distributions to joint venture partners	-204,516	'
Net cash provided by (used for) financing activities	1,473,080	-456,260
Effect of exchange rate changes	-835	2,888
Increase (decrease) in cash and cash equivalents	-304,712	1,051,525
Cash and cash equivalents at beginning of period	1,554,348	689,586
Cash and cash equivalents at end of period	1,249,636	1,741,111
Supplemental non-cash activities	'	'
Transfer of finance receivables to real estate owned	70,004	142,966
Transfer of finance receivables held for investment to finance receivables held for sale (prior to deducting allowance for finance receivable losses)	'	182,208
Transfer of finance receivables held for sale to finance receivables held for investment	'	$1,353

Business_and_Summary_of_Signif

Business and Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2013
Business and Summary of Significant Accounting Policies	'
Business and Summary of Significant Accounting Policies	'
	1.  Business and Summary of Significant Accounting Policies
	Springleaf Holdings, Inc. (“SHI” or, collectively with its subsidiaries, whether directly or indirectly owned, “the Company,” “we,” “us,” or “our”) is a Delaware corporation, primarily owned by Springleaf Financial Holdings, LLC (the “Initial Stockholder”). At September 30, 2013, and prior to the reorganization described below, FCFI Acquisition LLC (“FCFI”), an affiliate of Fortress Investment Group LLC (“Fortress”), indirectly owned an 80% economic interest in SHI and American International Group, Inc. (“AIG”) indirectly owned a 20% economic interest in SHI.
	SHI is a financial services holding company whose principal subsidiary is Springleaf Finance, Inc. (“SFI”). SFI’s principal subsidiary is Springleaf Finance Corporation (“SFC”). SFC is also a financial services holding company with subsidiaries engaged in the consumer finance and credit insurance businesses.
	In connection with the initial public offering of common stock of SHI, we executed a reorganization of Springleaf Holdings, LLC, the predecessor entity of SHI, into SHI, a newly formed Delaware corporation. The reorganization was completed on October 9, 2013. In connection with the reorganization, Springleaf Financial Holdings, LLC’s predecessor, AGF Holding Inc., contributed all of the common stock of SFI to Springleaf Holdings, LLC and SFI became a wholly owned subsidiary of Springleaf Holdings, LLC. Following the contribution, Springleaf Holdings, LLC converted from a Delaware limited liability company into a Delaware corporation, named Springleaf Holdings, Inc. on October 9, 2013. Upon the conversion from a limited liability company to a corporation, the 100 common interests, previously held by Springleaf Financial Holdings, LLC (or its predecessor), converted into 100 shares of common stock. Additionally, SHI executed a 1,000,000-for-1 common stock split, resulting in 100,000,000 shares of common stock being issued and outstanding at October 9, 2013. The financial statements of SFI were adjusted on a retrospective basis, as appropriate, as financial statements of SHI to account for the reorganization.
	On October 21, 2013, SHI completed the initial public offering of its common stock. As of November 12, 2013, the Initial Stockholder owns approximately 75% of SHI’s common stock. The Initial Stockholder is owned primarily by a private equity fund managed by an affiliate of Fortress and AIG Capital Corporation, a subsidiary of AIG.
	ACQUISITION OF LOAN PORTFOLIO BY SPRINGCASTLE
	On March 5, 2013, SpringCastle Acquisition LLC (“SCA”), a newly formed joint venture in which one of our indirect wholly owned subsidiaries, Springleaf Acquisition Corporation (“SAC”), and NRZ Consumer LLC (“NRZ”), previously an indirect subsidiary of Newcastle Investment Corp., each held a 50% equity interest (the “Joint Venture”), entered into a definitive agreement to purchase a portfolio of loans from HSBC Finance Corporation and certain of its affiliates (collectively, “HSBC”). On April 1, 2013, BTO WillowHoldings, L.P. (“Blackstone”), an affiliate of Blackstone Tactical Opportunities Advisors L.L.C., acquired a 23% equity interest in SCA, which reduced our equity interests and the equity interests of NRZ to 47% and 30%, respectively.
	The loan portfolio acquisition was completed on April 1, 2013 for a purchase price of $3.0 billion, at which time the portfolio consisted of over 415,000 finance receivable accounts with $3.9 billion unpaid principal balance (“UPB”). The portfolio included both unsecured loans and loans secured with subordinate residential real estate mortgages (which we service as unsecured loans due to the fact that the liens are subordinated to superior ranking security interests). The $3.0 billion purchase was funded with $2.2 billion of debt and the remainder was funded with equity contributed from each of the joint venture members, including $388.5 million of equity from SFI. Upon final validation by the parties, SCA received a refund of $15.4 million from HSBC in August 2013 for the true up of the April 1, 2013 purchase price.
	Immediately prior to the completion of the loan portfolio acquisition, SCA assigned its right to purchase the portfolio to SpringCastle America, LLC (“SC America”), SpringCastle Credit, LLC (“SC Credit”), and SpringCastle Finance, LLC (“SC Finance”) (each, a “Seller LLC” and collectively, the “Seller LLCs”), which, in turn, immediately sold their respective portion of the portfolio to SpringCastle America Funding, LLC (“SC America Funding”), SpringCastle Credit Funding, LLC (“SC Credit Funding”), and SpringCastle Finance Funding, LLC (“SC Finance Funding”) (each, a “Co-issuer LLC” and collectively, the “Co-issuer LLCs”) and a loan trustee in connection with the securitization of the loan portfolio (the “SpringCastle securitization”) on April 1, 2013.
	As of April 1, 2013, SpringCastle Holdings, LLC, a wholly owned subsidiary of SAC, NRZ, and Blackstone held a 47%, 30% and 23% equity interest in each Seller LLC, respectively. On May 15, 2013, Newcastle Investment Corp. completed the spinoff of New Residential Investment Corp. and its subsidiaries, including NRZ , which still retains its equity interest in the Seller LLCs. SC America holds a 100% equity interest in SC America Funding, SC Credit holds a 100% equity interest in SC Credit Funding and SC Finance holds a 100% equity interest in SC Finance Funding.
	On April 1, 2013, SFI entered into a servicing agreement with the Co-issuer LLCs and the loan trustee whereby SFI agreed to service the loans in the loan portfolio effective on the servicing transfer date. In accordance with this agreement, we assumed the direct servicing obligations for the loans in September, 2013.
	We have determined that our servicing agreement provides us with the power to direct the activities of Seller LLCs and Co-issuer LLCs that most significantly impact their economic performance. As such, we consider the Seller LLCs and Co-issuer LLCs to be variable interest entities (“VIEs”) because the equity investment in each lacks the characteristics of a controlling financial interest. Our decision-making rights as servicer, coupled with our significant indirect equity interest in the Seller LLCs and Co-issuer LLCs, provide us with a controlling financial interest in each, and thus the Seller LLCs and Co-issuer LLCs are included in our condensed consolidated financial statements. The equity (membership) interests in the Seller LLCs held by NRZ and Blackstone, which represent an indirect residual interest in the loans owned by the Co- issuers, are reported as non-controlling interests in our financial statements.
	PURCHASE OF SERVICING FACILITY
	On March 5, 2013, one of our subsidiaries signed an agreement to acquire a servicing facility located in London, Kentucky from Renaissance Bankcard Services of Kentucky, Inc. (“Renaissance”), a subsidiary of HSBC. The servicing facility was purchased on September 1, 2013 for consideration of $1.4 million. The acquisition of the servicing facility included the transfer of over 200 employees of Renaissance to the Company.
	BASIS OF PRESENTATION
	We prepared our condensed consolidated financial statements using generally accepted accounting principles in the United States of America (“U.S. GAAP”). These statements are unaudited. The year-end condensed balance sheet data was derived from our audited financial statements, but does not include all disclosures required by U.S. GAAP. The statements include the accounts of SHI, its subsidiaries (all of which are wholly owned, except for the Seller LLCs and Co-issuer LLCs), and VIEs in which we hold a controlling financial interest as of the financial statement date.
	We eliminated all material intercompany accounts and transactions. We made judgments, estimates, and assumptions that affect amounts reported in our condensed consolidated financial statements and disclosures of contingent assets and liabilities. In management’s opinion, the condensed consolidated financial statements include the normal, recurring adjustments necessary for a fair statement of results, and the out-of-period adjustments recorded in the nine months ended September 30, 2013 discussed below. Ultimate results could differ from our estimates. We evaluated the effects of and the need to disclose events that occurred subsequent to the balance sheet date. These statements should be read in conjunction with our audited consolidated financial statements and related notes for the years ended December 31, 2012 and 2011.
	In the second quarter of 2013, we recorded an out-of-period adjustment, which increased provision for finance receivable losses by $2.7 million and decreased basic and diluted earnings per share by $0.02 for the nine months ended September 30, 2013. The adjustment related to the correction of the identification of certain bankrupt real estate loan accounts for consideration as troubled debt restructured (“TDR”) finance receivables.
	In the third quarter of 2013, we recorded an out-of-period adjustment, which decreased provision for finance receivable losses by $3.8 million and increased basic and diluted earnings per share by $0.02 for the three months ended September 30, 2013. The adjustment related to the correction of certain inputs in our model supporting the TDR allowance for finance receivable losses. There was no impact for the nine months ended September 30, 2013 as the error was isolated to intra-period reporting in 2013.
	In the third quarter of 2013, we identified two errors in the classification of certain line items within our condensed consolidated statement of cash flows for the six months ended June 30, 2013. The errors related to the misclassifications of the original issue discount and rebate on the SpringCastle securitization.
	See reconciliation below of amounts previously presented in our condensed consolidated statement of cash flows for the six months ended June 30, 2013 in our final prospectus (the “Prospectus”), which forms part of our Registration Statement on Form S-1 filed with the SEC on October 16, 2013, to the corrected amounts:
		Six Months
		Ended
		June 30,
	(dollars in thousands)	2013
	Cash flows from operating activities:
	Depreciation and amortization
	As previously stated	$	(4,090	)
	Adjustment	(8,498		)
	As corrected	$	(12,588	)
	Cash flows from financing activities:
	Proceeds from issuance of long-term debt
	As previously stated	$	4,133,788
	Adjustment	(24,502		)
	As corrected	$	4,109,286
	Debt commissions on issuance of long-term debt
	As previously stated	$	(47,054	)
	Adjustment	33,000
	As corrected	$	(14,054	)
	In addition, we combined “Debt commissions on issuance of long-term debt” with “Proceeds from issuance of long-term debt” within our condensed consolidated statement of cash flows for the nine months ended September 30, 2013, as “Proceeds from issuance of long-term debt, net of commissions.”
	After evaluating the quantitative and qualitative aspects of these corrections (individually and in aggregate), management has determined that our previous quarterly and annual consolidated financial statements were not materially misstated.
	Due to the significance of the ownership interest acquired by FCFI (the “Fortress Acquisition”), the nature of the transaction, and at the direction of our acquirer, we applied push-down accounting to SFI as an acquired business. We revalued our assets and liabilities based on their fair values at the date of the Fortress Acquisition, November 30, 2010, in accordance with business combination accounting standards (“push-down accounting”).
	ACCOUNTING PRONOUNCEMENTS ADOPTED
	Offsetting Assets and Liabilities
	In December 2011, the Financial Accounting Standards Board (“FASB”) issued an accounting standards update (“ASU”), ASU 2011-11, Balance Sheet (Topic 210): Disclosures about Offsetting Assets and Liabilities, which requires an entity to disclose information about offsetting and related arrangements to enable users of its financial statements to understand the effect of those arrangements on its financial position. In January 2013, the FASB issued ASU 2013-1, Clarifying the Scope of Disclosures About Offsetting Assets and Liabilities (Topic 210), which amended the effective date for ASU 2011-11 to be effective for annual periods beginning on or after January 1, 2013, and interim periods within those annual periods. The amendments were applied retrospectively for all prior periods presented. The adoption of this new standard did not have a material effect on our consolidated statements of financial condition, results of operations, or cash flows.
	Comprehensive Income
	In February 2013, the FASB issued ASU 2013-02, Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income, to improve the reporting of reclassifications out of accumulated other comprehensive income or loss. The amendments require an entity to present (either on the face of the statement where net income is presented or in the notes) the effect of significant reclassifications out of accumulated other comprehensive income or loss on the respective line items in net income if the amount being reclassified is required under U.S. GAAP to be reclassified in its entirety to net income. For other amounts that are not required under U.S. GAAP to be reclassified in their entirety to net income in the same reporting period, an entity is required to cross-reference other disclosures required under U.S. GAAP that provide additional detail about those amounts. The amendments in this ASU became effective prospectively for the Company for reporting periods beginning after December 15, 2012. The adoption of this ASU did not have a material effect on our consolidated statements of financial condition, results of operations, or cash flows.
	ACCOUNTING PRONOUNCEMENTS TO BE ADOPTED
	Income Taxes
	In July 2013, the FASB issued ASU 2013-11, Income Taxes (Topic 740), which clarifies the presentation requirements of unrecognized tax benefits when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists at the reporting date. The amendments in this ASU are effective for fiscal years, and interim periods within those years, beginning after December 15, 2014 and should be applied prospectively. The adoption of this ASU is not expected to have a material effect on our consolidated statements of financial condition, results of operations, or cash flows.
	CHANGES IN ACCOUNTING POLICIES
	Beginning in the period ended March 31, 2013, our servicing practice was updated for the charge-off policy for personal loans in an effort to more closely align the timing of charge-offs when the Company believes a particular loan is uncollectible. We charge off to the allowance for finance receivable losses, personal loans which are greater than 180 days contractually delinquent.
	This change in policy was considered a change in estimate in accordance with ASC 250 and incorporated prospectively into our calculation of allowance for finance receivable losses beginning with the quarter ended March 31, 2013. We recorded $13.3 million in additional charge-offs in March 2013 as a result of this change.

Finance_Receivables

Finance Receivables	9 Months Ended
	Sep. 30, 2013
Finance Receivables	'
Finance Receivables	'
	2.  Finance Receivables
	Our finance receivable types include personal loans, SpringCastle Portfolio, real estate loans, and retail sales finance as defined below:
	·                 Personal loans – are secured by consumer goods, automobiles, or other personal property or are unsecured, generally have maximum original terms of four years, and are usually fixed-rate, fixed-term loans.
	·                 SpringCastlePortfolio – are loans jointly acquired from HSBC on April 1, 2013 through a newly formed joint venture. These loans include unsecured loans and loans secured with subordinate residential real estate mortgages (which we service as unsecured loans due to the fact that the liens are subordinated to superior ranking security interests). The SpringCastle Portfolio includes both closed-end accounts and open-end lines of credit. These loans are in a liquidating status and vary in substance and form from our originated loans. We assumed the direct servicing obligations for these loans in September 2013.
	·                 Real estate loans – are secured by first or second mortgages on residential real estate, generally have maximum original terms of 360 months, and are usually considered non-conforming. Real estate loans may be closed-end accounts or open-end home equity lines of credit and are primarily fixed-rate products. As of January 1, 2012, we ceased originating real estate loans.
	·                 Retail sales finance – includes retail sales contracts and revolving retail accounts. Retail sales contracts are closed-end accounts that represent a single purchase transaction. Revolving retail accounts are open-end accounts that can be used for financing repeated purchases from the same merchant. Retail sales contracts are secured by the personal property designated in the contract and generally have maximum original terms of 60 months. Revolving retail accounts are secured by the goods purchased and generally require minimum monthly payments based on the amount financed calculated after the most recent purchase or outstanding balances. In January 2013, we ceased purchasing retail sales contracts and revolving retail accounts.
	Components of net finance receivables by type were as follows:
		Personal			SpringCastle				Real			Retail
	(dollars in thousands)	Loans			Portfolio				Estate Loans			Sales Finance		Total
	September 30, 2013
	Gross receivables (a)	$	3,462,921		$	2,633,240			$	8,170,418		$	129,602	$	14,396,181
	Unearned finance charges
	and points and fees	-515,575			-				-2,038			-12,804		-530,417
	Accrued finance charges	42,810			20,392				44,184			1,090		108,476
	Deferred origination costs	37,099			-				291			-		37,390
	Total	$	3,027,255		$	2,653,632			$	8,212,855		$	117,888	$	14,011,630
	December 31, 2012
	Gross receivables	$	2,984,423		N/A		(b)		$	8,909,523		$	233,296	$	12,127,242
	Unearned finance charges
	and points and fees	-402,828			N/A				-5,836			-27,087		-435,751
	Accrued finance charges	36,937			N/A				51,327			2,148		90,412
	Deferred origination costs	31,200			N/A				351			-		31,551
	Total	$	2,649,732		N/A				$	8,955,365		$	208,357	$	11,813,454
	(a)           Gross receivables are defined below:
	·                  finance receivables purchased as a performing receivable – gross finance receivables equal the UPB for interest bearing accounts and the gross remaining contractual payments for precompute accounts plus the remaining unearned discount, net of premium established at the time of purchase to reflect the finance receivable balance at its fair value;
	·                  finance receivables originated subsequent to the Fortress Acquisition – gross finance receivables equals the UPB for interest bearing accounts and the gross remaining contractual payments for precompute accounts; and
	·                  purchased credit impaired finance receivables – gross finance receivables equals the remaining estimated cash flows less the current balance of accretable yield on the purchased credit impaired accounts.
	(b)          Not applicable. The purchase of the SpringCastle Portfolio was completed on April 1, 2013.
	Included in the table above are personal loans totaling $1.7 billion at September 30, 2013, SpringCastle Portfolio loans totaling $2.7 billion at September 30, 2013, and real estate loans totaling $5.5 billion at September 30, 2013 and $4.1 billion at December 31, 2012 associated with securitizations that remain on our balance sheet. The carrying amount of consolidated long-term debt associated with these securitizations totaled $7.6 billion at September 30, 2013 and $3.1 billion at December 31, 2012. See Note 8 for further discussion regarding our securitization transactions. Also included in the table above are finance receivables totaling $1.9 billion at September 30, 2013 and $5.2 billion at December 31, 2012, which have been pledged as collateral for our secured term loan.
	Unused credit lines extended to customers by the Company were as follows:
		September 30,				December 31,
	(dollars in thousands)	2013				2012
	SpringCastle Portfolio	$	447,764			$	N/A	(a)
	Real estate loans	65,201				86,437
	Retail sales finance	-		(b)		78,071
	Total	$	512,965			$	164,508
	(a)           Not applicable. The purchase of the SpringCastle Portfolio was completed on April 1, 2013.
	(b)          Reflects the cessation of purchases of revolving retail accounts effective January 16, 2013.
	Unused lines of credit on our real estate loans and the SpringCastle Portfolio secured with subordinate residential real estate mortgages can be suspended if one of the following occurs: the value of the real estate declines significantly below the property’s initial appraised value; we believe the borrower will be unable to fulfill the repayment obligations because of a material change in the borrower’s financial circumstances; or any other default by the borrower of any material obligation under the agreement. Unused lines of credit on home equity lines of credit, including the SpringCastle Portfolio secured with subordinate residential real estate mortgages, can be terminated for delinquency. Unused lines of credit on the unsecured loans of the SpringCastle Portfolio can be terminated at our discretion.
	CREDIT QUALITY INDICATORS
	We consider the delinquency status and nonperforming status of the finance receivable as our credit quality indicators.
	We accrue finance charges on revolving retail finance receivables up to the date of charge-off at 180 days past due. We had $0.5 million of revolving retail finance receivables that were more than 90 days past due at September 30, 2013, compared to $1.0 million at December 31, 2012. Our personal loans, SpringCastle Portfolio, and real estate loans do not have finance receivables that were more than 90 days past due and still accruing finance charges.
	Delinquent Finance Receivables
	We consider the delinquency status of the finance receivable as our primary credit quality indicator. We monitor delinquency trends to manage our exposure to credit risk. We consider finance receivables 60 days or more past due as delinquent and consider the likelihood of collection to decrease at such time.
	The following is a summary of net finance receivable by type by days delinquent:
			Personal			SpringCastle			Real			Retail
	(dollars in thousands)		Loans			Portfolio			Estate Loans			Sales Finance		Total
	September 30, 2013
	Net finance receivables:
	60-89 days past due		$	26,151		$	62,253		$	94,975		$	1,705	$	185,084
	90-119 days past due		19,433			43,156			63,202			1,094		126,885
	120-149 days past due		15,273			32,648			59,449			811		108,181
	150-179 days past due		12,263			10,171			38,551			649		61,634
	180 days or more past due		919			16,017			355,707			130		372,773
	Total delinquent finance receivables		74,039			164,245			611,884			4,389		854,557
	Current		2,904,671			2,352,344			7,416,990			110,114		12,784,119
	30-59 days past due		48,545			137,043			183,981			3,385		372,954
	Total		$	3,027,255		$	2,653,632		$	8,212,855		$	117,888	$	14,011,630
	December 31, 2012
	Net finance receivables:
	60-89 days past due		$	21,683		N/A		*	$	99,956		$	2,107	$	123,746
	90-119 days past due		17,538			N/A			73,803			1,416		92,757
	120-149 days past due		14,050			N/A			58,364			1,171		73,585
150-179 days past due		9,613			N/A			45,648			743		56,004
180 days or more past due		12,107			N/A			386,024			331		398,462
Total delinquent finance receivables		74,991			N/A			663,795			5,768		744,554
Current		2,534,960			N/A			8,094,459			197,392		10,826,811
30-59 days past due		39,781			N/A			197,111			5,197		242,089
Total		$	2,649,732		N/A			$	8,955,365		$	208,357	$	11,813,454
*                  Not applicable. The purchase of the SpringCastle Portfolio was completed on April 1, 2013.
Nonperforming Finance Receivables
We also monitor finance receivable performance trends to evaluate the potential risk of future credit losses. At 90 days or more past due, we consider our finance receivables to be nonperforming. Once the finance receivables are considered nonperforming, we consider them to be at increased risk for credit loss.
Our performing and nonperforming net finance receivables by type were as follows:
		Personal			SpringCastle			Real			Retail
(dollars in thousands)		Loans			Portfolio			Estate Loans			Sales Finance		Total
September 30, 2013
Performing		$	2,979,367		$	2,551,640		$	7,695,946		$	115,204	$	13,342,157
Nonperforming		47,888			101,992			516,909			2,684		669,473
Total		$	3,027,255		$	2,653,632		$	8,212,855		$	117,888	$	14,011,630
December 31, 2012
Performing		$	2,596,424		N/A		*	$	8,391,526		$	204,696	$	11,192,646
Nonperforming		53,308			N/A			563,839			3,661		620,808
Total		$	2,649,732		N/A			$	8,955,365		$	208,357	$	11,813,454
*                  Not applicable. The purchase of the SpringCastle Portfolio was completed on April 1, 2013.
PURCHASED CREDIT IMPAIRED FINANCE RECEIVABLES
As a result of the Fortress Acquisition, we applied push-down accounting and adjusted the carrying value of our finance receivables (the “FA Loans”) to their fair value on November 30, 2010. For purchased finance receivables, such as the SpringCastle Portfolio (“SCP Loans”), we also record these loans at fair value on the day of purchase.
We include the carrying amount (which initially was the fair value) of our purchased credit impaired finance receivables in net finance receivables, less allowance for finance receivable losses. Prepayments reduce the outstanding balance, contractual cash flows, and cash flows expected to be collected.
Information regarding these purchased credit impaired finance receivables was as follows:
(dollars in thousands)		SCP Loans			FA Loans			Total
September 30, 2013
Carrying amount, net of allowance		$	598,301		$	1,289,290		$	1,887,591
Outstanding balance		$	947,940		$	1,835,193		$	2,783,133
Allowance for purchased credit impaired finance receivable losses		$	-		$	46,350		$	46,350
December 31, 2012
Carrying amount, net of allowance		N/A		*	$	1,381,409		$	1,381,409
Outstanding balance		N/A			$	1,968,817		$	1,968,817
Allowance for purchased credit impaired finance receivable losses		N/A			$	17,358		$	17,358
*                  Not applicable. The purchase of the SpringCastle Portfolio was completed on April 1, 2013.
The allowance for purchased credit impaired finance receivable losses at September 30, 2013 and December 31, 2012 reflected the net carrying value of these purchased credit impaired finance receivables being higher than the present value of the expected cash flows.
As part of the acquisition of the SpringCastle Portfolio, we determined that at April 1, 2013, acquired loans with an aggregated $1.2 billion UPB, an expected undiscounted cash flows of $1.2 billion, and a fair value of $754.8 million, were credit impaired.
Changes in accretable yield for purchased credit impaired finance receivables were as follows:
(dollars in thousands)		SCP Loans			FA Loans			Total
Three Months Ended September 30, 2013
Balance at beginning of period		$	407,237		$	849,153		$	1,256,390
Accretion		(25,887		)	(32,224		)	(58,111		)
Reclassifications from nonaccretable difference (a)		-			2,741			2,741
Disposals of finance receivables (b)		(19,078		)	(8,471		)	(27,549		)
Balance at end of period		$	362,272		$	811,199		$	1,173,471
Three Months Ended September 30, 2012
Balance at beginning of period		N/A		(c)	$	391,620		$	391,620
Accretion		N/A			(34,996		)	(34,996		)
Reclassifications from nonaccretable difference (a)		N/A			316,580			316,580
Disposals of finance receivables (b)		N/A			(7,002		)	(7,002		)
Balance at end of period		N/A			$	666,202		$	666,202
Nine Months Ended September 30, 2013
Balance at beginning of period		$	-		$	629,200		$	629,200
Additions		437,604			-			437,604
Accretion		(54,190		)	(97,616		)	(151,806		)
Reclassifications from nonaccretable difference (a)		-			304,575			304,575
Disposals of finance receivables (b)		(21,142		)	(24,960		)	(46,102		)
Balance at end of period		$	362,272		$	811,199		$	1,173,471
Nine Months Ended September 30, 2012
Balance at beginning of period		N/A		(c)	$	466,648		$	466,648
Accretion		N/A			(97,317		)	(97,317		)
Reclassifications from nonaccretable difference (a)		N/A			316,580			316,580
Disposals of finance receivables (b)		N/A			(19,709		)	(19,709		)
Balance at end of period		N/A			$	666,202		$	666,202
(a)           Reclassifications from nonaccretable difference for the three and nine months ended September 30, 2013 represent the increases in accretion resulting from higher estimated undiscounted cash flows. Reclassifications from nonaccretable difference for the three and nine months ended September 30, 2012 represent the increase in accretion related to an increase in the pool yield.
(b)          Disposals of finance receivables represent finance charges forfeited due to purchased credit impaired finance receivables charged-off during the period.
(c)           Not applicable. The purchase of the SpringCastle Portfolio was completed on April 1, 2013.
TROUBLED DEBT RESTRUCTURED FINANCE RECEIVABLES
Information regarding TDR finance receivables were as follows:
	Real Estate
(dollars in thousands)	Loans
September 30, 2013
TDR gross finance receivables	$	1,268,266
TDR net finance receivables	$	1,272,833
Allowance for TDR finance receivable losses	$	160,983
December 31, 2012
TDR gross finance receivables	$	809,020
TDR net finance receivables	$	812,969
Allowance for TDR finance receivable losses	$	92,290
We have no commitments to lend additional funds on our TDR finance receivables.
TDR average net receivables and finance charges recognized on TDR finance receivables were as follows:
	Three Months			Three Months			Nine Months			Nine Months
	Ended			Ended			Ended			Ended
	September 30,			September 30,			September 30,			September 30,
(dollars in thousands)	2013			2012			2013			2012
Real Estate Loans
TDR average net receivables	$	1,232,112		$	590,024		$	1,079,510		$	451,248
TDR finance charges recognized	$	17,171		$	8,572		$	45,959		$	18,470
Information regarding the new volume of the TDR finance receivables was as follows:
	Three Months			Three Months			Nine Months			Nine Months
	Ended			Ended			Ended			Ended
	September 30,			September 30,			September 30,			September 30,
(dollars in thousands)	2013			2012			2013			2012
Real Estate Loans
Number of TDR accounts	1,621			1,634			5,930			3,610
Pre-modification TDR net finance receivables	$	132,366		$	154,492		$	468,782		$	367,858
Post-modification TDR net finance receivables	$	140,234		$	152,073		$	499,087		$	370,031
Net finance receivables that were modified as TDR finance receivables within the previous 12 months and for which there was a default during the period were as follows:
	Three Months			Three Months			Nine Months			Nine Months
	Ended			Ended			Ended			Ended
	September 30,			September 30,			September 30,			September 30,
(dollars in thousands)	2013			2012			2013			2012
Real Estate Loans
Number of TDR accounts	378			126			797			408
TDR net finance receivables*	$	26,120		$	12,416		$	59,809		$	47,418
*                  Represents the corresponding balance of TDR net finance receivables at the end of the month in which they defaulted.

Allowance_for_Finance_Receivab

Allowance for Finance Receivable Losses	9 Months Ended
	Sep. 30, 2013
Allowance for Finance Receivable Losses	'
Allowance for Finance Receivable Losses	'
	3.  Allowance for Finance Receivable Losses
	Changes in the allowance for finance receivable losses by finance receivable type were as follows:
		Personal			SpringCastle			Real			Retail			Consolidated
	(dollars in thousands)	Loans			Portfolio			Estate Loans			Sales Finance			Total
	Three Months Ended September 30, 2013
	Balance at beginning of period	$	60,250		$	-		$	184,585		$	920		$	245,755
	Provision for finance receivable losses (a)	39,747			61,194			56,001			1,843			158,785
	Charge-offs	(32,528		)	(61,470		)	(33,129		)	(2,032		)	(129,159		)
	Recoveries	2,136			2,210			1,326			294			5,966
	Balance at end of period	$	69,605		$	1,934		$	208,783		$	1,025		$	281,347
	Three Months Ended September 30, 2012
	Balance at beginning of period	$	41,431		N/A		(d)	$	49,051		$	1,191		$	91,673
	Provision for finance receivable losses (a)	29,010			N/A			59,327			2,518			90,855
	Charge-offs	(26,797		)	N/A			(31,433		)	(4,049		)	(62,279		)
	Recoveries	7,865			N/A			2,545			2,427			12,837
	Balance at end of period	$	51,509		N/A			$	79,490		$	2,087		$	133,086
	Nine Months Ended September 30, 2013
	Balance at beginning of period	$	66,580		$	-		$	111,248		$	2,260		$	180,088
	Provision for finance receivable losses (a)	64,344			78,991			202,622			(4,234		)	341,723
	Charge-offs (b)	(106,162		)	(79,267		)	(120,699		)	(7,338		)	(313,466		)
	Recoveries (c)	44,843			2,210			15,612			10,337			73,002
	Balance at end of period	$	69,605		$	1,934		$	208,783		$	1,025		$	281,347
	Nine Months Ended September 30, 2012
	Balance at beginning of period	$	39,522		N/A		(d)	$	31,471		$	1,007		$	72,000
	Provision for finance receivable losses (a)	69,731			N/A			148,873			9,190			227,794
	Charge-offs	(82,035		)	N/A			(107,850		)	(15,974		)	(205,859		)
	Recoveries	25,398			N/A			6,996			8,058			40,452
	Transfers to finance receivables held for sale (e)	(1,107		)	N/A			-			(194		)	(1,301		)
	Balance at end of period	$	51,509		N/A			$	79,490		$	2,087		$	133,086
	(a)           Components of provision for finance receivable losses on our real estate loans were as follows:
		Three Months			Three Months			Nine Months			Nine Months
		Ended			Ended			Ended			Ended
		September 30,			September 30,			September 30,			September 30,
	(dollars in thousands)	2013			2012			2013			2012
	Real estate loans
	Provision for finance receivable losses
	Non-credit impaired finance receivables	$	17,947		$	19,580		$	63,233		$	70,074
	Purchased credit impaired finance receivables	21,192			17,955			60,708			37,579
	TDR finance receivables	16,862			21,792			78,681			41,220
	Total	$	56,001		$	59,327		$	202,622		$	148,873
	(b)          Effective March 31, 2013, we charge off to the allowance for finance receivable losses for personal loans that are 180 days past due. Previously, we charged-off to the allowance for finance receivable losses for personal loans on which payments received in the prior six months totaled less than 5% of the original loan amount. As a result of this change, we recorded $13.3 million of additional charge-offs in March 2013.
	(c)           Recoveries during the nine months ended September 30, 2013 included $41.2 million ($25.4 million of personal loan recoveries, $9.9 million of real estate loan recoveries, and $5.9 million of retail sales finance recoveries) resulting from a sale of previously charged-off finance receivables in June 2013.
	(d)          Not applicable. The purchase of the SpringCastle Portfolio was completed on April 1, 2013.
	(e)           During the nine months ended September 30, 2012, we decreased the allowance for finance receivable losses as a result of the transfers of $77.8 million of finance receivables from finance receivables held for investment to finance receivables held for sale due to management’s intent to no longer hold these finance receivables for the foreseeable future.
	Included in the allowance for finance receivable losses are allowances associated with securitizations that totaled $89.6 million at September 30, 2013 and $14.5 million at December 31, 2012. See Note 8 for further discussion regarding our securitization transactions.
	The carrying value charged-off for purchased credit impaired loans was as follows:
		Three Months			Three Months			Nine Months			Nine Months
		Ended			Ended			Ended			Ended
		September 30,			September 30,			September 30,			September 30,
	(dollars in thousands)	2013			2012			2013			2012
	Charged-off against provision for finance receivable losses:
	SCP Loans	$	31,544		$	N/A	(a)	$	48,717		$	N/A	(a)
	FA Loans gross charge-offs (b)	10,074			9,384			31,737			29,008
	(a)           Not applicable. The purchase of the SpringCastle Portfolio was completed on April 1, 2013.
	(b)          Represents additional impairment recognized, subsequent to the establishment of the pools of purchased credit impaired loans, related to loans that have been foreclosed and transferred to real estate owned status.
	The allowance for finance receivable losses and net finance receivables by type and by impairment method were as follows:
		Personal			SpringCastle			Real			Retail
	(dollars in thousands)	Loans			Portfolio			Estate Loans			Sales Finance			Total
	September 30, 2013
	Allowance for finance receivable losses for finance receivables:
	Collectively evaluated for impairment	$	69,605		$	1,934		$	1,450		$	1,025		$	74,014
	Acquired with deteriorated credit quality (purchased credit impaired finance receivables)	-			-			46,350			-			46,350
	Individually evaluated for impairment (TDR finance receivables)	-			-			160,983			-			160,983
Total	$	69,605		$	1,934		$	208,783		$	1,025		$	281,347
Finance receivables:
Collectively evaluated for impairment	$	3,027,255		$	2,055,331		$	5,604,382		$	117,888		$	10,804,856
Purchased credit impaired finance receivables	-			598,301			1,335,640			-			1,933,941
TDR finance receivables	-			-			1,272,833			-			1,272,833
Total	$	3,027,255		$	2,653,632		$	8,212,855		$	117,888		$	14,011,630
December 31, 2012
Allowance for finance receivable losses for finance receivables:
Collectively evaluated for impairment	$	66,580		N/A		*	$	1,600		$	2,260		$	70,440
Purchased credit impaired finance receivables	-			N/A			17,358			-			17,358
TDR finance receivables	-			N/A			92,290			-			92,290
Total	$	66,580		N/A			$	111,248		$	2,260		$	180,088
Finance receivables:
Collectively evaluated for impairment	$	2,649,732		N/A		*	$	6,743,629		$	208,357		$	9,601,718
Purchased credit impaired finance receivables	-			N/A			1,398,767			-			1,398,767
TDR finance receivables	-			N/A			812,969			-			812,969
Total	$	2,649,732		N/A			$	8,955,365		$	208,357		$	11,813,454
*                  Not applicable. The purchase of the SpringCastle Portfolio was completed on April 1, 2013.

Finance_Receivables_Held_for_S

Finance Receivables Held for Sale	9 Months Ended
	Sep. 30, 2013
Finance Receivables Held for Sale	'
Finance Receivables Held for Sale	'
	4.  Finance Receivables Held for Sale
	During the nine months ended September 30, 2013, we did not have any transfer activity between finance receivables held for investment to finance receivables held for sale.
	During the first and third quarters of 2012, we transferred $77.8 million and $103.1 million, respectively, of finance receivables from held for investment to held for sale due to management’s intent to no longer hold these finance receivables for the foreseeable future. We marked these loans to the lower of cost or fair value at the time of transfer and subsequently recorded additional gains in other revenues – other at the time of sale resulting in net gains for the three and nine months ended September 30, 2012 of $6.5 million and $4.5 million, respectively. During the three and nine months ended September 30, 2012, we sold finance receivables held for sale totaling $123.0 million and $171.0 million, respectively.
	We repurchased two loans for $0.3 million during the three months ended September 30, 2013, compared to five loans for $1.0 million repurchased during the three months ended September 30, 2012. We repurchased 19 loans for $2.8 million during the nine months ended September 30, 2013, compared to six loans for $1.1 million during the nine months ended September 30, 2012. In each period, we repurchased the loans because such loans were reaching the defined delinquency limits or had breached the contractual representations and warranties under the loan sale agreements. At September 30, 2013, there were no material unresolved recourse requests.
	The activity in our reserve for sales recourse obligations was as follows:
		At or for the			At or for the			At or for the			At or for the
		Three Months			Three Months			Nine Months			Nine Months
		Ended			Ended			Ended			Ended
		September 30,			September 30,			September 30,			September 30,
	(dollars in thousands)	2013			2012			2013			2012
	Balance at beginning of period	$	4,766		$	1,765		$	4,863		$	1,648
	Provision for recourse obligations	-			-			322			117
	Recourse losses	(42		)	(25		)	(461		)	(25		)
	Balance at end of period	$	4,724		$	1,740		$	4,724		$	1,740

Investment_Securities

Investment Securities	9 Months Ended
	Sep. 30, 2013
Investment Securities	'
Investment Securities	'
	5. Investment Securities
	Cost/amortized cost, unrealized gains and losses, and fair value of investment securities by type, which are classified as available-for-sale, were as follows:
		Cost/
		Amortized			Unrealized			Unrealized			Fair
	(dollars in thousands)	Cost			Gains			Losses			Value
	September 30, 2013
	Fixed maturity investment securities:
	Bonds:
	U.S. government and government sponsored entities	$	75,615		$	1,028		$	(170	)	$	76,473
	Obligations of states, municipalities, and political subdivisions	94,319			2,215			(162		)	96,372
	Corporate debt	230,681			6,349			(2,276		)	234,754
	Mortgage-backed, asset-backed, and collateralized:
	Residential mortgage-backed securities (“RMBS”)	135,468			6,487			(1,458		)	140,497
	Commercial mortgage-backed securities (“CMBS”)	22,802			1,209			(211		)	23,800
	Collateralized debt obligations (“CDO”)/Asset-backed securities (“ABS”)	18,999			679			(24		)	19,654
	Total	577,884			17,967			(4,301		)	591,550
	Other long-term investments*	1,395			46			(66		)	1,375
	Common stocks	964			-			(14		)	950
	Total	$	580,243		$	18,013		$	(4,381	)	$	593,875
	December 31, 2012
	Fixed maturity investment securities:
	Bonds:
	U.S. government and government sponsored entities	$	50,717		$	2,488		$	-		$	53,205
	Obligations of states, municipalities, and political subdivisions	150,721			4,998			(249		)	155,470
	Corporate debt	365,342			11,051			(1,397		)	374,996
	Mortgage-backed, asset-backed, and collateralized:
	RMBS	183,835			8,029			(71		)	191,793
	CMBS	40,388			1,245			(87		)	41,546
	CDO/ABS	67,123			1,466			(8		)	68,581
	Total	858,126			29,277			(1,812		)	885,591
	Other long-term investments*	1,404			-			(24		)	1,380
	Common stocks	974			30			(29		)	975
	Total	$	860,504		$	29,307		$	(1,865	)	$	887,946
	*                  Excludes interest in a limited partnership that we account for using the equity method ($0.6 million at September 30, 2013 and December 31, 2012).
	As of September 30, 2013 and December 31, 2012, we had no investment securities with other-than-temporary impairments recognized in accumulated other comprehensive income or loss.
	Fair value and unrealized losses on investment securities by type and length of time in a continuous unrealized loss position were as follows:
		Less Than 12 Months						12 Months or Longer						Total
		Fair			Unrealized			Fair			Unrealized			Fair		Unrealized
	(dollars in thousands)	Value			Losses			Value			Losses			Value		Losses
	September 30, 2013
	Bonds:
	U.S. government and government sponsored entities	$	20,935		$	(170	)	$	-		$	-		$	20,935	$	(170	)
	Obligations of states, municipalities, and political subdivisions	3,035			(162		)	-						3,035		(162		)
	Corporate debt	49,565			(1,872		)	8,712			(404		)	58,277		(2,276		)
	RMBS	40,301			(1,458		)	31			-			40,332		(1,458		)
	CMBS	9,406			(211		)	-			-			9,406		(211		)
	CDO/ABS	5,891			(24		)	-			-			5,891		(24		)
	Total	129,133			(3,897		)	8,743			(404		)	137,876		(4,301		)
	Other long-term investments	135			(66		)	-			-			135		(66		)
	Common stocks	100			(14		)	-			-			100		(14		)
	Total	$	129,368		$	(3,977	)	$	8,743		$	(404	)	$	138,111	$	(4,381	)
	December 31, 2012
	Bonds:
	U.S. government and government sponsored entities	$	1,310		$	-		$	-		$	-		$	1,310	$	-
	Obligations of states, municipalities, and political subdivisions	1,570			(4		)	9,646			(245		)	11,216		(249		)
	Corporate debt	30,942			(527		)	49,690			(870		)	80,632		(1,397		)
	RMBS	32,047			(70		)	46			(1		)	32,093		(71		)
	CMBS	11,290			(52		)	5,673			(35		)	16,963		(87		)
	CDO/ABS	5,442			(8		)	-			-			5,442		(8		)
	Total	82,601			(661		)	65,055			(1,151		)	147,656		(1,812		)
	Other long-term investments	178			(23		)	8			(1		)	186		(24		)
	Common stocks	-			-			85			(29		)	85		(29		)
	Total	$	82,779		$	(684	)	$	65,148		$	(1,181	)	$	147,927	$	(1,865	)
We continue to monitor unrealized loss positions for potential impairments. During the nine months ended September 30, 2013, we recognized other-than-temporary impairments on RMBS totaling $26 thousand, which are recorded as an offset to investment revenues.
Components of the other-than-temporary impairment charges on investment securities were as follows:
	Three Months			Three Months			Nine Months			Nine Months
	Ended			Ended			Ended			Ended
	September 30,			September 30,			September 30,			September 30,
(dollars in thousands)	2013			2012			2013			2012
Total other-than-temporary impairment losses	$	-		$	(254	)	$	(26	)	$	(906	)
Portion of loss recognized in accumulated other comprehensive loss	-			-			-			-
Net impairment losses recognized in net loss	$	-		$	(254	)	$	(26	)	$	(906	)
Changes in the cumulative amount of credit losses (recognized in earnings) on other-than-temporarily impaired investment securities were as follows:
	At or for the			At or for the			At or for the			At or for the
	Three Months			Three Months			Nine Months			Nine Months
	Ended			Ended			Ended			Ended
	September 30,			September 30,			September 30,			September 30,
(dollars in thousands)	2013			2012			2013			2012
Balance at beginning of period	$	1,523		$	4,377		$	1,650		$	3,725
Additions:
Due to other-than-temporary impairments:
Impairment previously recognized	-			254			26			906
Reductions:
Realized due to dispositions with no prior intention to sell	-			(2,962		)	(153		)	(2,962		)
Balance at end of period	$	1,523		$	1,669		$	1,523		$	1,669
The fair values of investment securities sold or redeemed and the resulting realized gains, realized losses, and net realized gains (losses) were as follows:
	Three Months			Three Months			Nine Months			Nine Months
	Ended			Ended			Ended			Ended
	September 30,			September 30,			September 30,			September 30,
(dollars in thousands)	2013			2012			2013			2012
Fair value	$	52,232		$	310,313		$	498,680		$	520,704
Realized gains	$	237		$	1,349		$	3,374		$	2,289
Realized losses	(270		)	(1,081		)	(662		)	(1,572		)
Net realized gains (losses)	$	(33	)	$	268		$	2,712		$	717
Contractual maturities of fixed-maturity investment securities at September 30, 2013 were as follows:
(dollars in thousands)	Fair			Amortized
September 30, 2013	Value			Cost
Fixed maturities, excluding mortgage-backed securities:
Due in 1 year or less	$	20,368		$	20,300
Due after 1 year through 5 years	201,805			196,896
Due after 5 years through 10 years	131,516			131,146
Due after 10 years	53,910			52,273
Mortgage-backed, asset-backed, and collateralized securities	183,951			177,269
Total	$	591,550		$	577,884
Actual maturities may differ from contractual maturities since borrowers may have the right to call or prepay obligations. We may sell investment securities before maturity to achieve corporate requirements and investment strategies.

Transactions_with_Affiliates_o

Transactions with Affiliates of Fortress or AIG	9 Months Ended
	Sep. 30, 2013
Transactions with Affiliates of Fortress or AIG	'
Transactions with Affiliates of Fortress or AIG	'
	6. Transactions with Affiliates of Fortress or AIG
	SECURED TERM LOAN
	Springleaf Financial Funding Company (“SFFC”), a wholly owned subsidiary of SFC, is party to a six-year secured term loan pursuant to a credit agreement among SFFC, SFC, and most of the consumer finance operating subsidiaries of SFC (collectively, the “Subsidiary Guarantors”), and a syndicate of lenders, various agents, and Bank of America, N.A, as administrative agent.
	On September 30, 2013, SFC, SFFC and the Subsidiary Guarantors entered into an incremental facility joinder agreement with Bank of America, N.A., as lender, administrative agent and collateral agent, and established new term loan commitments totaling $750.0 million under the secured term loan (the “New Loan Tranche”). SFFC remained the borrower of the loans made under the New Loan Tranche, and the proceeds of such loans were used to make a voluntary prepayment of the existing secured term loan. The New Loan Tranche is guaranteed by SFC and by the Subsidiary Guarantors, and the New Loan Tranche is secured by the same collateral as, and on a pro rata basis with, the initial loans under the secured term loan.
	At September 30, 2013, the outstanding principal amount of the secured term loan totaled $1.3 billion, compared to $3.8 billion at December 31, 2012. Affiliates of Fortress owned or managed lending positions in the syndicate of lenders totaling approximately $12.5 million at September 30, 2013 and $85.0 million at December 31, 2012.
	SUBSERVICING AND REFINANCE AGREEMENTS
	Nationstar Mortgage LLC (“Nationstar”) subservices the real estate loans of MorEquity, Inc. (“MorEquity”), our indirect wholly owned subsidiary, and two other indirect subsidiaries (collectively, the “Owners”), including certain securitized real estate loans. Investment funds managed by affiliates of Fortress indirectly own a majority interest in Nationstar.
	The Owners paid Nationstar fees for its subservicing and to facilitate the repayment of our real estate loans through refinancings with other lenders as follows:
		Three Months		Three Months		Nine Months		Nine Months
		Ended		Ended		Ended		Ended
		September 30,		September 30,		September 30,		September 30,
	(dollars in thousands)	2013		2012		2013		2012
	Subservicing fees	$	2,132	$	2,380	$	6,556	$	7,525
	Refinancing concessions	$	-	$	216	$	265	$	4,177
	INVESTMENT MANAGEMENT AGREEMENT
	Logan Circle Partners, L.P. (“Logan Circle”) provides investment management services for our investments. Logan Circle is a wholly owned subsidiary of Fortress. Costs and fees incurred for these investment management services totaled $0.2 million and $0.9 million for the three and nine months ended September 30, 2013, respectively, compared to $0.4 million and $0.9 million for the three and nine months ended September 30, 2012, respectively.
	REINSURANCE AGREEMENTS
	Merit Life Insurance Co. (“Merit”), our indirect wholly owned subsidiary, enters into reinsurance agreements with subsidiaries of AIG, for reinsurance of various group annuity, credit life, and credit accident and health insurance where Merit reinsures the risk of loss. The reserves for this business fluctuate over time and, in some instances, are subject to recapture by the insurer. Reserves recorded by Merit for reinsurance agreements with subsidiaries of AIG totaled $45.9 million at September 30, 2013 and $46.8 million at December 31, 2012.
	DERIVATIVES
	At December 31, 2012, our derivative financial instrument was with AIG Financial Products Corp. (“AIGFP”), a subsidiary of AIG. In July 2012, SFI posted $60.0 million of cash collateral with AIGFP as security for SFC’s two remaining Euro swap positions with AIGFP and agreed to act as guarantor for the swap positions. In August 2012, one of the swap positions was terminated and the cash collateral was reduced by $20.0 million. Cash collateral with AIGFP totaled $40.0 million at December 31, 2012.
	On August 5, 2013, we terminated our remaining cross currency interest rate swap agreement with AIGFP and recorded a loss of $1.9 million in other revenues – other. The notional amount of this swap agreement totaled $416.6 million at August 5, 2013. Immediately following this termination, we had no derivative financial instruments. As a result of this termination, AIGFP returned the cash collateral of $40.0 million to SFI.
	JOINT VENTURE
	Under the joint venture structure established in conjunction with the purchase of the SpringCastle Portfolio, NRZ, a subsidiary of New Residential Investment Corp., owns a 30% equity interest in SCA. New Residential Investment Corp. is managed by an affiliate of Fortress.

Longterm_Debt

Long-term Debt	9 Months Ended
	Sep. 30, 2013
Long-term Debt	'
Long-term Debt	'
	7. Long-term Debt
	Principal maturities of long-term debt (excluding projected securitization repayments by period) by type of debt at September 30, 2013 were as follows:
					Medium			Euro			Secured						Junior
		Retail			Term			Denominated			Term						Subordinated
	(dollars in thousands)	Notes			Notes (a)			Note (b)			Loan (c)			Securitizations			Debt			Total
	Interest rates (d)	4.95%-7.50		%	5.40%-8.25		%	4.125		%	4.75%-5.50		%	1.27-6.00		%	6		%
	Fourth quarter 2013	$	2,903		$	-		$	416,637		$	-		$	-		$	-		$	419,540
	First quarter 2014	1,115			-			-			-			-			-			1,115
	Second quarter 2014	10,892			-			-			-			-			-			10,892
	Third quarter 2014	8,569			-			-			-			-			-			8,569
	Remainder of 2014	335,486			-			-			-			-			-			335,486
	2015	47,254			750,000			-			-			-			-			797,254
	2016	-			375,000			-			-			-			-			375,000
	2017	-			2,416,337			-			550,000			-			-			2,966,337
	2018-2067	-			1,250,000			-			750,000			-			350,000			2,350,000
	Securitizations (e)	-			-			-			-			7,608,751			-			7,608,751
	Total principal maturities	$	406,219		$	4,791,337		$	416,637		$	1,300,000		$	7,608,751		$	350,000		$	14,872,944
	Total carrying amount	$	382,061		$	4,148,608		$	432,245		$	1,303,739		$	7,560,743		$	171,565		$	13,998,961
	(a)           Medium-term notes at September 30, 2013 included aggregate principal amounts of $300 million of Senior Notes issued in May 2013 and $950 million of Senior Notes issued in September 2013 of which $700 million were exchanged for medium-term notes due 2017.
	(b)          Euro denominated note includes a €323.4 million note, shown here at the U.S. dollar equivalent at time of issuance.
	(c)           Our secured term loan is issued by wholly owned Company subsidiaries and guaranteed by SFC and the Subsidiary Guarantors.
	(d)          The interest rates shown are the range of contractual rates in effect at September 30, 2013.
	(e)           Securitizations are not included in above maturities by period due to their variable monthly repayments.
	SFFC, a wholly owned subsidiary of SFC, is the borrower of the secured term loan that is guaranteed by SFC and by the Subsidiary Guarantors. In addition, our other operating subsidiaries that from time to time meet certain criteria will be required to become Subsidiary Guarantors. The secured term loan is secured by a first priority pledge of the stock of SFFC that was limited at the transaction date, in accordance with existing SFC debt agreements, to $167.9 million.
	SFFC used a portion of the proceeds from the secured term loan to make new intercompany loans to the Subsidiary Guarantors. The intercompany loans are secured by a first priority security interest in eligible finance receivables, according to pre-determined eligibility requirements and in accordance with a borrowing base formula. The Subsidiary Guarantors used proceeds of the loans to pay down their intercompany loans from SFC. SFC used the payments from Subsidiary Guarantors to, among other things, repay debt and fund operations.
	Immediately prior to the 2013-1 securitization transaction discussed in Note 8, the real estate loans to be securitized comprised a portion of the finance receivables pledged as collateral to support the outstanding principal amount under our secured term loan. Upon completion of the securitization transaction, these real estate loans were released from the collateral pledged to support our secured term loan and the Subsidiary Guarantors elected not to pledge new finance receivables as collateral to replace the real estate loans sold in the securitization transaction. The voluntary reduction of the collateral pledged required SFFC to make a mandatory prepayment of a portion of the outstanding principal (plus accrued interest). As a result, SFFC made a mandatory prepayment on April 11, 2013, without penalty or premium, of $714.9 million of outstanding principal (plus accrued interest).
	On each of May 15, 2013 and May 30, 2013, SFFC made additional prepayments, without penalty or premium, of $500.0 million of outstanding principal (plus accrued interest) on the secured term loan. On July 29, 2013 and September 30, 2013, SFFC made prepayments, without penalty or premium, of $235.1 million and $1.25 billion, respectively, of outstanding principal (plus accrued interest) on the secured term loan.
	In addition, on September 30, 2013, SFC, SFFC and the Subsidiary Guarantors entered into the New Loan Tranche, which consisted of new term loan commitments totaling $750.0 million under the secured term loan pursuant to the incremental facility joinder agreement to the secured term loan. SFFC remained the borrower of the loans made under the New Loan Tranche, and the proceeds of such loans were used to fund the $1.25 billion prepayment of existing secured term loans due 2017. The New Loan Tranche is guaranteed by SFC and by the Subsidiary Guarantors, and the New Loan Tranche is secured by the same collateral as, and on a pro rata basis with, the initial loans under the secured term loan.
	In connection with our liability management efforts, we or our affiliates from time to time have purchased, and may in the future purchase, portions of our outstanding indebtedness. Any such purchases may be made through open market or privately negotiated transactions with third parties or pursuant to one or more tender or exchange offers or otherwise, upon such terms and at such prices, as well as with such consideration as we or any such affiliates may determine. Our plans are dynamic and we may adjust our plans in response to changes in our expectations and changes in market conditions.

Variable_Interest_Entities

Variable Interest Entities	9 Months Ended
	Sep. 30, 2013
Variable Interest Entities	'
Variable Interest Entities	'
	8. Variable Interest Entities
	As part of our overall funding strategy and as part of our efforts to support our liquidity from sources other than our traditional capital market sources, we have transferred certain finance receivables to VIEs for securitization transactions. Since these transactions involve securitization trusts required to be consolidated, the securitized assets and related liabilities are included in our financial statements and are accounted for as secured borrowings.
	CONSOLIDATED VIES
	We evaluated the securitization trusts and determined that these entities are VIEs of which we are the primary beneficiary; therefore, we consolidate such entities. We are deemed to be the primary beneficiaries of these VIEs because we have the ability to direct the activities of each VIE that most significantly impact the entity’s economic performance and the obligation to absorb losses and the right to receive benefits that are potentially significant to the VIE. Such ability stems from SFI’s and/or its affiliates’ contractual right to service the securitized finance receivables. In instances where servicing is performed by parties other than SFI, this ability arises from SFI’s prescription of detailed servicing standards and procedures that the servicer must observe (and which can be modified only with our consent), and from our mandatory involvement in certain loan workouts and disposals of defaulted loans or related collateral. Our retained subordinated notes and residual interest trust certificates expose us to potentially significant losses and potentially significant returns.
	The asset-backed and mortgage-backed securities issued by the securitization trusts are supported by the expected cash flows from the underlying securitized finance receivables. Cash inflows from these finance receivables are distributed to investors and service providers in accordance with each transaction’s contractual priority of payments (“waterfall”) and, as such, most of these inflows must be directed first to service and repay each trust’s senior notes or certificates held principally by third-party investors. After these senior obligations are extinguished, substantially all cash inflows will be directed to the subordinated notes until fully repaid and, thereafter, to the residual interest that we own in each trust. We retain interests in these securitization transactions, including senior and subordinated securities issued by the VIEs and residual interests. We retain credit risk in the securitizations because our retained interests include the most subordinated interest in the securitized assets, which are the first to absorb credit losses on the securitized assets. We expect that any credit losses in the pools of securitized assets will likely be limited to our subordinated and residual retained interests. We have no obligation to repurchase or replace qualified securitized assets that subsequently become delinquent or are otherwise in default.
	The carrying amounts of consolidated VIE assets and liabilities associated with our securitization trusts were as follows:
		September 30,		December 31,
	(dollars in thousands)	2013		2012
	Assets
	Finance receivables:
	Personal loans	$	1,696,019	$	-
	SpringCastle Portfolio	2,653,632		N/A*
	Real estate loans	5,452,163		4,096,108
	Allowance for finance receivable losses	89,584		14,502
	Restricted cash	415,841		108,994
	Liabilities
	Long-term debt	$	7,560,743	$	3,120,599
	*                  Not applicable. The purchase of the SpringCastle Portfolio was completed on April 1, 2013.
	Consumer Loan Securitizations
	2013-A Securitization. On February 19, 2013, we completed a private securitization transaction in which a wholly owned special purpose vehicle of SFC sold $567.9 million of notes backed by personal loans held by Springleaf Funding Trust 2013-A (the “2013-A Trust”), at a 2.83% weighted average yield. We sold the asset-backed notes for $567.5 million, after the price discount but before expenses and a $6.6 million interest reserve requirement. We initially retained $36.4 million of the 2013-A Trust’s subordinate asset-backed notes.
	SpringCastle Securitization. As discussed in Note 1, in connection with our acquisition of an unsecured loan portfolio from HSBC, on April 1, 2013, the Co-issuer LLCs sold, in a private securitization transaction, $2.2 billion of Class A Notes backed by the acquired loans. The Class A Notes were acquired by initial purchasers for $2.2 billion, after the price discount but before expenses and a $10.0 million advance reserve requirement. The initial purchasers sold the Class A Notes to secondary investors at a 3.75% weighted average yield. The Co-issuer LLCs retained subordinate Class B Notes with a principal balance of $372.0 million.
	2013-B Securitization. On June 19, 2013, we completed a private securitization transaction in which a wholly owned special purpose vehicle of SFC sold $256.2 million of notes backed by personal loans held by Springleaf Funding Trust 2013-B (the “2013-B Trust”), at a 4.11% weighted average yield. We sold the asset-backed notes for $255.4 million, after the price discount but before expenses and a $4.4 million interest reserve requirement. We initially retained $114.0 million of the 2013-B Trust’s senior asset-backed notes and $29.8 million of the 2013-B Trust’s subordinate asset-backed notes.
	2013-BAC Securitization. On September 25, 2013, we completed a private securitization transaction in which Springleaf Funding Trust 2013-BAC (the “2013-BAC Trust”), a wholly owned special purpose vehicle of SFC, issued $500.0 million of notes backed by an amortizing pool of personal loans acquired from subsidiaries of SFC. We sold the personal loan-backed notes for gross proceeds of $500.0 million.
	Midbrook 2013-VFN1 Securitization. On September 26, 2013, we established a private securitization transaction in which Midbrook Funding Trust 2013-VFN1 (the “Midbrook 2013-VFN1 Trust”), a wholly owned special purpose vehicle of SFC, may issue variable funding notes with a maximum principal balance of $300 million to be backed by personal loans acquired from subsidiaries of SFC from time to time. No amounts were funded at closing, but may be funded from time to time over a one-year period, subject to the satisfaction of customary conditions precedent. During this period, the notes can also be paid down in whole or in part and then redrawn. Following the one-year funding period, the principal amount of the notes, if any, will amortize and will be due and payable in full in October 2017. At September 30, 2013, no amounts had been drawn under the notes.
	Springleaf 2013-VFN1 Securitization. On September 27, 2013, we established a private securitization transaction in which Springleaf Funding Trust 2013-VFN1 (the “Springleaf 2013-VFN1 Trust”), a wholly owned special purpose vehicle of SFC, may issue variable funding notes with a maximum principal balance of $350 million to be backed by personal loans acquired from subsidiaries of SFC from time to time. No amounts were funded at closing, but may be funded from time to time over a two-year period, which may be extended for one year, subject to the satisfaction of customary conditions precedent. During this period, the notes can also be paid down in whole or in part and then redrawn. Following the two-or three-year funding period, as the case may be, the principal amount of the notes, if any, will amortize and will be due and payable in full in October 2019. At September 30, 2013, no amounts had been drawn under the notes.
	Mortgage Loan Securitizations
	2013-1 Securitization. On April 10, 2013, we completed a private securitization transaction in which a wholly owned special purpose vehicle of SFC sold $782.5 million of notes backed by real estate loans held by Springleaf Mortgage Loan Trust 2013-1 (the “2013-1 Trust”), at a 2.85% weighted average yield. We sold the mortgage-backed notes for $782.4 million, after the price discount but before expenses. We initially retained $236.8 million of the 2013-1 Trust’s subordinate mortgage-backed notes.
	2013-2 Securitization. On July 9, 2013, we completed a private securitization transaction in which a wholly owned special purpose vehicle of SFC sold $599.4 million of notes backed by real estate loans held by Springleaf Mortgage Loan Trust 2013-2 (the “2013-2 Trust”), at a 2.88% weighted average yield. We sold the mortgage-backed notes for $590.9 million, after the price discount but before expenses. We initially retained $535.1 million of the 2013-2 Trust’s subordinate mortgage-backed notes.
	Sales of Previously Retained Notes
	During the nine months ended September 30, 2013, we sold the following previously retained mortgage-backed and asset- backed notes:
	·                 $20.0 million mortgage-backed notes from our 2012-2 securitization and subsequently recorded $20.7 million of additional debt;
	·                 $7.5 million mortgage-backed notes from our 2012-3 securitization and subsequently recorded $7.8 million of additional debt;
	·                 $157.5 million mortgage-backed notes from our 2013-2 securitization and subsequently recorded $148.6 million of additional debt;
	·                 $114.0 million asset-backed notes from our 2013-B securitization and subsequently recorded $111.6 million of additional debt; and
	·                 $372.0 million Class B Notes from our SpringCastle securitization and subsequently recorded $357.1 million of additional debt.
	VIE Interest Expense
	Other than our retained subordinate and residual interests in the consolidated securitization trusts, we are under no obligation, either contractually or implicitly, to provide financial support to these entities. Consolidated interest expense related to these VIEs for the three and nine months ended September 30, 2013 totaled $85.0 million and $202.5 million, respectively. Consolidated interest expense related to these VIEs for the three and nine months ended September 30, 2012 totaled $34.4 million and $80.0 million, respectively.
	UNCONSOLIDATED VIE
	We have established a VIE that holds the junior subordinated debt. We are not the primary beneficiary, and we do not have a variable interest in this VIE. Therefore, we do not consolidate such entity. We had no off-balance sheet exposure to loss associated with this VIE at September 30, 2013 or December 31, 2012.

Derivative_Financial_Instrumen

Derivative Financial Instruments	9 Months Ended
	Sep. 30, 2013
Derivative Financial Instruments	'
Derivative Financial Instruments	'
	9. Derivative Financial Instruments
	Our principal borrowing subsidiary is SFC. SFC has used derivative financial instruments in managing the cost of its debt by mitigating its exposures to interest rate and currency risks in conjunction with specific long-term debt issuances and has used them in managing its return on finance receivables held for sale, but is neither a dealer nor a trader in derivative financial instruments. On August 5, 2013, SFC terminated its remaining cross currency interest rate swap agreement with AIGFP, a subsidiary of AIG, and recorded a loss of $1.9 million in other revenues – other. Immediately following this termination, we had no derivative financial instruments.
	While SFC’s cross currency interest rate swap agreement mitigated economic exposure of related debt, it did not qualify as a cash flow or fair value hedge under U.S. GAAP.
	The fair value of our derivative instrument presented on a gross basis was as follows:
		September 30, 2013						December 31, 2012
	(dollars in thousands)	Notional		Derivative		Derivative		Notional		Derivative			Derivative
		Amount		Assets		Liabilities		Amount		Assets			Liabilities
	Non-Designated Hedging Instruments
	Cross currency interest rate	$	-	$	-	$	-	$	416,636	$	26,699		$	-
	The amount of gain (loss) for cash flow hedges recognized in accumulated other comprehensive income or loss, reclassified from accumulated other comprehensive income or loss into other revenues – other (effective portion) and interest expense (effective portion), and recognized in other revenues – other (ineffective portion) were as follows:
				From AOCI(L) (a) to							Recognized
				Other							in Other
				Revenues -		Interest					Revenues -
	(dollars in thousands)	AOCI(L)		Other		Expense		Earnings (b)			Other
	Three Months Ended
	September 30, 2013
	Cross currency interest rate	$	-	$	-	$	-	$	-		$	-
	Three Months Ended
	September 30, 2012
	Cross currency interest rate	$	-	$	293	$	899	$	1,192		$	-
	Nine Months Ended
	September 30, 2013
	Cross currency interest rate	$	-	$	-	$	160	$	160		$	-
	Nine Months Ended
	September 30, 2012
	Cross currency interest rate	$	-16,987	$	-12,453	$	975	$	-11,478		$	-426
	(a)           Accumulated other comprehensive income (loss).
	(b)          Represents the total amounts reclassified from accumulated other comprehensive income or loss to other revenues – other and to interest expense for cash flow hedges as disclosed on our condensed consolidated statement of comprehensive income (loss).
	We elected to discontinue hedge accounting prospectively on one of our cash flow hedges as of May 2012 and terminated this cross currency interest rate swap agreement in August 2012. We continued to report the gain related to the discontinued and terminated cash flow hedge in accumulated other comprehensive income or loss. In January 2013, we reclassified the remaining $0.2 million of deferred net gain on cash flow hedges from accumulated other comprehensive income or loss to earnings.
	The amounts recognized in other revenues – other for non-designated hedging instruments were as follows:
		Three Months		Three Months		Nine Months		Nine Months
		Ended		Ended		Ended		Ended
		September 30,		September 30,		September 30,		September 30,
	(dollars in thousands)	2013		2012		2013		2012
	Non-Designated Hedging Instruments
	Cross currency interest rate	$	986	$	-19,244	$	-3,376	$	-23,825
	Derivative adjustments included in other revenues – other consisted of the following:
		Three Months		Three Months		Nine Months		Nine Months
		Ended		Ended		Ended		Ended
		September 30,		September 30,		September 30,		September 30,
	(dollars in thousands)	2013		2012		2013		2012
	Mark to market gains (losses)	$	6,260	$	-6,364	$	-8,244	$	-33,687
	Net interest income	1,701		4,955		9,161		14,575
	Credit valuation adjustment gains (losses)	11		211		50		-3,614
	Ineffectiveness losses	-		-		-		-426
	Other	-292		-1,258		-292		-517
	Total	$	7,680	$	-2,456	$	675	$	-23,669
	SFC was exposed to credit risk if counterparties to its swap agreement did not perform. SFC regularly monitored counterparty credit ratings throughout the term of the agreement. SFC’s exposure to market risk was limited to changes in the value of its swap agreement offset by changes in the value of the hedged debt.

Earnings_Loss_Per_Share

Earnings (Loss) Per Share	9 Months Ended
	Sep. 30, 2013
Earnings (Loss) Per Share	'
Earnings (Loss) Per Share	'
	10. Earnings Per Share
	Weighted average number of shares outstanding and earnings (loss) per share were as follows:
		Three Months		Three Months		Nine Months		Nine Months
		Ended		Ended		Ended		Ended
		September 30,		September 30,		September 30,		September 30,
		2013		2012		2013		2012
	Share Data:
	Weighted average number of shares outstanding:
	Basic and diluted	100,000,000		100,000,000		100,000,000		100,000,000
	Earnings (loss) per share:
	Basic and diluted	$	-0.91	$	-0.45	$	-0.46	$	-1.38

Accumulated_Other_Comprehensiv

Accumulated Other Comprehensive Income (Loss)	9 Months Ended
	Sep. 30, 2013
Accumulated Other Comprehensive Income (Loss)	'
Accumulated Other Comprehensive Income (Loss)	'
	11. Accumulated Other Comprehensive Income (Loss)
	Changes in accumulated other comprehensive income (loss) were as follows:
										Total
										Accumulated
		Unrealized		Unrealized		Retirement		Foreign		Other
		Gains (Losses)		Gains (Losses)		Plan		Currency		Comprehensive
		Investment		Cash Flow		Liabilities		Translation		Income
	(dollars in thousands)	Securities		Hedges		Adjustments		Adjustments		(Loss)
	Three Months Ended September 30, 2013
	Balance at beginning of period	$	9,065	$	-	$	8,120	$	6,221	$	23,406
	Other comprehensive loss before reclassifications	-226		-		-		-2,056		-2,282
	Reclassification adjustments from accumulated other comprehensive income	21		-		-		-		21
	Balance at end of period	$	8,860	$	-	$	8,120	$	4,165	$	21,145
	Three Months Ended September 30, 2012
	Balance at beginning of period	$	13,325	$	1,511	$	-21,828	$	1,365	$	-5,627
	Other comprehensive income before reclassifications	3,056		-		-		3,067		6,123
	Reclassification adjustments from accumulated other comprehensive income	-8		-774		-		-		-782
	Balance at end of period	$	16,373	$	737	$	-21,828	$	4,432	$	-286
	Nine Months Ended September 30, 2013
	Balance at beginning of period	$	17,837	$	104	$	8,120	$	4,127	$	30,188
	Other comprehensive income (loss) before reclassifications	-7,231		-		-		38		-7,193
	Reclassification adjustments from accumulated other comprehensive income	-1,746		-104		-		-		-1,850
	Balance at end of period	$	8,860	$	-	$	8,120	$	4,165	$	21,145
	Nine Months Ended September 30, 2012
	Balance at beginning of period	$	5,080	$	4,318	$	-35,221	$	152	$	-25,671
	Other comprehensive income (loss) before reclassifications	11,259		-11,042		13,393		4,280		17,890
	Reclassification adjustments from accumulated other comprehensive income	34		7,461		-		-		7,495
	Balance at end of period	$	16,373	$	737	$	-21,828	$	4,432	$	-286
	Reclassification adjustments from accumulated other comprehensive income (loss) to the applicable line item on our condensed consolidated statements of operations were as follows:
		Three Months		Three Months		Nine Months		Nine Months
		Ended		Ended		Ended		Ended
		September 30,		September 30,		September 30,		September 30,
	(dollars in thousands)	2013		2012		2013		2012
	Unrealized gains (losses) on investment securities:
	Reclassification from accumulated other comprehensive income (loss) to investment revenues, before taxes	$	-33	$	13	$	2,686	$	-52
	Income tax effect	12		-5		-940		18
	Reclassification from accumulated other comprehensive income (loss) to investment revenues, net of taxes	-21		8		1,746		-34
	Unrealized gains (losses) on cash flow hedges:
	Reclassification from accumulated other comprehensive income (loss) to interest expense, before taxes	-		899		160		975
	Reclassification from accumulated other comprehensive income (loss) to other revenues - other, before taxes	-		293		-		-12,453
	Income tax effect	-		-418		-56		4,017
	Reclassification from accumulated other comprehensive income (loss) to interest expense and other revenues - other, net of taxes	-		774		104		-7,461
	Total	$	-21	$	782	$	1,850	$	-7,495

Income_Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2013
Income Taxes	'
Income Taxes	'
	12. Income Taxes
	At September 30, 2013, we had a net deferred tax liability of $174.8 million, compared to $268.0 million at December 31, 2012. The decrease in the net deferred tax liability was primarily due to an improvement in the fair value of our finance receivables, which are marked to market value for tax basis. The decrease also reflected the recording of a deferred tax asset related to the accrual of expenses associated with the grant of restricted stock units (“RSUs”). See Note 16 for further discussion on the grant of RSUs of Springleaf Holdings, LLC, the predecessor entity of SHI, to certain of our executives on September 30, 2013. We had a partial valuation allowance on our state deferred tax assets, net of a deferred federal tax benefit of $21.3 million at September 30, 2013, compared to $19.1 million at December 31, 2012. We also had a valuation allowance against our United Kingdom operations of $20.1 million at September 30, 2013 and $19.6 million at December 31, 2012.
	The effective tax rate for the nine months ended September 30, 2013 was (5.3)%. The effective tax rate differed from the federal statutory rate primarily due to the effect of the non-controlling interest in our joint venture, which decreased the effective tax rate by 41.3%.

Restructuring

Restructuring	9 Months Ended
	Sep. 30, 2013
Restructuring	'
Restructuring	'
	13. Restructuring
	As part of a strategic effort to streamline operations and reduce expenses, we initiated the following restructuring activities during the first half of 2012:
	·                 ceased originating real estate loans in the United States and the United Kingdom;
	·                 ceased branch-based personal lending and retail sales financing in 14 states where we did not have a significant presence;
	·                 consolidated certain branch operations in 26 states; and
	·                 closed 231 branch offices.
	As a result of these initiatives, during the first half of 2012 we reduced our workforce at our branch offices, at our Evansville, Indiana headquarters, and in the United Kingdom by 820 employees and incurred a pretax charge of $23.5 million.
	Restructuring expenses and related asset impairment and other expenses by segment were as follows:
	(dollars in thousands)	Consumer		Insurance		Real Estate		Other		Consolidated
										Total
	Nine Months Ended September 30, 2012
	Restructuring expenses	$	15,634	$	229	$	818	$	6,822	$	23,503
	Changes in the restructuring liability were as follows:
	(dollars in thousands)	Severance		Contract		Asset		Other Exit Expenses*		Total Restructuring Expenses
		Expenses		Termination		Writedowns
				Expenses
	Three Months Ended September 30, 2013
	Balance at beginning of period	$	-	$	113	$	-	$	-	$	113
	Amounts paid	-		-44		-		-		-44
	Balance at end of period	$	-	$	69	$	-	$	-	$	69
	Three Months Ended September 30, 2012
	Balance at beginning of period	$	2,168	$	1,609	$	-	$	397	$	4,174
	Amounts paid	-1,583		-885		-		-136		-2,604
	Balance at end of period	$	585	$	724	$	-	$	261	$	1,570
	Nine Months Ended September 30, 2013
	Balance at beginning of period	$	56	$	365	$	-	$	-	$	421
	Amounts paid	-56		-296		-		-		-352
	Balance at end of period	$	-	$	69	$	-	$	-	$	69
	Nine Months Ended September 30, 2012
	Balance at beginning of period	$	-	$	-	$	-	$	-	$	-
	Amounts charged to expense	11,600		5,840		5,246		817		23,503
	Amounts paid	-11,015		-5,116		-		-756		-16,887
	Non-cash expenses	-		-		-5,246		200		-5,046
	Balance at end of period	$	585	$	724	$	-	$	261	$	1,570
	*                  Primarily includes removal expenses for branch furniture and signs and fees for outplacement services. Also includes the impairment of the market value adjustment on leased branch offices from the Fortress Acquisition.
	We do not anticipate any additional future restructuring expenses to be incurred that can be reasonably estimated at September 30, 2013.

Contingencies

Contingencies	9 Months Ended
	Sep. 30, 2013
Contingencies	'
Contingencies	'
	14. Contingencies
	LEGAL CONTINGENCIES
	In the normal course of business, the Company has been named, from time to time, as a defendant in various legal actions, including arbitrations, class actions and other litigation arising in connection with its activities. Some of the actual or threatened legal actions include claims for substantial compensatory and/or punitive damages or claims for indeterminate amounts of damages. While we will continue to identify certain legal actions where we believe a material loss to be reasonably possible and reasonably estimable, there can be no assurance that material losses will not be incurred from claims that we have not yet been notified of or are not yet determined to be probable or reasonably possible and reasonably estimable.
	We contest liability and/or the amount of damages, as appropriate, in each pending matter. Where available information indicates that it is probable that a liability had been incurred at the date of the consolidated financial statements and we can reasonably estimate the amount of that loss, we accrue the estimated loss by a charge to income. In many actions, however, it is inherently difficult to determine whether any loss is probable or even reasonably possible or to estimate the amount of any loss. In addition, even where loss is reasonably possible or an exposure to loss exists in excess of the liability already accrued with respect to a previously recognized loss contingency, it is not always possible to reasonably estimate the size of the possible loss or range of loss.
	For certain legal actions, we cannot reasonably estimate such losses, particularly for actions that are in their early stages of development or where plaintiffs seek substantial or indeterminate damages. Numerous issues may need to be resolved, including through potentially lengthy discovery and determination of important factual matters, and by addressing novel or unsettled legal questions relevant to the actions in question, before a loss or additional loss or range of loss or additional loss can be reasonably estimated for any given action.
	For certain other legal actions, we can estimate reasonably possible losses, additional losses, ranges of loss or ranges of additional loss in excess of amounts accrued, but do not believe, based on current knowledge and after consultation with counsel, that such losses will have a material adverse effect on our consolidated financial statements as a whole.
	PAYMENT PROTECTION INSURANCE
	Our United Kingdom subsidiary provides payments of compensation to its customers who have made claims concerning Payment Protection Insurance (“PPI”) policies sold in the normal course of business by insurance intermediaries. On April 20, 2011, the High Court in the United Kingdom handed down judgment supporting the Financial Services Authority (now known as the Financial Conduct Authority) (“FCA”) guidelines on the treatment of PPI complaints. In addition, the FCA issued a guidance consultation paper in March 2012 on the PPI customer contact letters. As a result, we have concluded that there are certain circumstances where customer contact and/or redress is appropriate; therefore, this activity is ongoing. The total reserves related to the estimated PPI claims were $46.9 million at September 30, 2013 and $62.7 million at December 31, 2012. In 2012, our professional indemnity insurance claim was disputed, and in the fourth quarter of 2012, we reversed the recorded recovery on this insurance claim based upon our assessment that the probability of the recovery of the claim no longer met the probability standard for recognition.

Risks_and_Uncertainties_Relate

Risks and Uncertainties Related to Liquidity and Capital Resources	9 Months Ended
	Sep. 30, 2013
Risks and Uncertainties Related to Liquidity and Capital Resources	'
Risks and Uncertainties Related to Liquidity and Capital Resources	'
	15. Risks and Uncertainties Related to Liquidity and Capital Resources
	We currently have a significant amount of indebtedness in relation to our equity. SFI’s and SFC’s credit ratings are non-investment grade, which impacts our cost of, and at times access to, capital and can (depending on market conditions) affect our ability to manage liquidity and the cost to refinance our indebtedness.
	There are numerous risks to our financial results, liquidity, and capital raising and debt refinancing plans, some of which may not be quantified in our current liquidity forecasts. These risks include, but are not limited, to the following:
	·                 our inability to grow our personal loan portfolio with adequate profitability;
	·                 the effect of federal, state and local laws, regulations, or regulatory policies and practices;
	·                 the liquidation and related losses within our real estate portfolio could be substantial and result in reduced cash receipts;
	·                 potential liability relating to real estate and personal loans which we have sold or may sell in the future, or relating to securitized loans;
	·                 our inability to monetize assets including, but not limited to, our access to debt and securitization markets; and
	·                 the potential for disruptions in bond and equity markets.
	At September 30, 2013, we had $1.2 billion of cash and cash equivalents and during the nine months ended September 30, 2013 we generated net income of $37.9 million. Our net cash outflow from operating and investing activities totaled $1.8 billion for the nine months ended September 30, 2013 as a result of the purchase of the SpringCastle Portfolio. At September 30, 2013, our remaining principal and interest payments for 2013 on our existing debt (excluding securitizations) totaled $560.0 million. Additionally, we have $262.8 million of debt maturities and interest payments (excluding securitizations) due in the first nine months of 2014. As of September 30, 2013, we had $1.4 billion UPB of unencumbered personal loans and $1.0 billion UPB of unencumbered real estate loans.
	Based on our estimates and taking into account the risks and uncertainties of our plans, we believe that we will have adequate liquidity to finance and operate our businesses and repay our obligations as they become due for at least the next twelve months.
	It is possible that the actual outcome of one or more of our plans could be materially different than we expect or that one or more of our significant judgments or estimates about the potential effects of these risks and uncertainties could prove to be materially incorrect and such actual results could materially adversely affect us.

Benefit_Plans

Benefit Plans	9 Months Ended
	Sep. 30, 2013
Benefit Plans	'
Benefit Plans	'
	16. Benefit Plans
	PENSION AND POSTRETIREMENT PLANS
	Effective December 31, 2012, the Springleaf Financial Services Retirement Plan (the “Retirement Plan”) and the CommoLoCo Retirement Plan (a defined benefit pension plan for our employees in Puerto Rico) were frozen. Our current and former employees will not lose any vested benefits in the Retirement Plan or the CommoLoCo Retirement Plan that accrued prior to January 1, 2013.
	The following table presents the components of net periodic benefit cost with respect to our defined benefit pension plans and other postretirement benefit plans:
		Three Months		Three Months		Nine Months		Nine Months
		Ended		Ended		Ended		Ended
		September 30,		September 30,		September 30,		September 30,
	(dollars in thousands)	2013		2012		2013		2012
	Pension
	Components of net periodic benefit cost:
	Service cost	$	-	$	3,728	$	-	$	11,852
	Interest cost	3,589		4,790		10,769		14,345
	Expected return on assets	-3,874		-5,159		-11,622		-15,530
	Amortization of net loss	12		23		35		296
	Net periodic benefit cost	$	-273	$	3,382	$	-818	$	10,963
	Postretirement
	Components of net periodic benefit cost:
	Service cost	$	81	$	76	$	242	$	234
	Interest cost	64		71		193		214
	Curtailment gain	-		-		-		-110
	Net periodic benefit cost	$	145	$	147	$	435	$	338
	GRANT OF RESTRICTED STOCK UNITS
	We recorded share-based compensation expense of $131.3 million in the third quarter of 2013 due to the grant of RSUs of Springleaf Holdings, LLC, the predecessor entity of SHI, to certain of our executives on September 30, 2013. These RSUs were converted into the right to receive 8.203125% of the outstanding shares of SHI common stock following the conversion of Springleaf Holdings, LLC into SHI on October 9, 2013. The shares of SHI common stock underlying these RSUs were delivered to the holders in October, 2013 after the conversion. The shares are fully vested, however generally cannot be sold or otherwise transferred for five years following the date of delivery, except to the extent necessary to satisfy certain tax obligations.
	The Company has recognized this grant in accordance with ASC 718, Compensation–Stock Compensation. This guidance requires all share-based payments to employees, including grants of employee stock options, to be recognized as an expense in the consolidated statements of income and comprehensive income, based on the fair values.

Segment_Information

Segment Information	9 Months Ended
	Sep. 30, 2013
Segment Information	'
Segment Information	'
	17. Segment Information
	During the fourth quarter of 2012, we redefined our segments to coincide with how our businesses are managed. Effective December 31, 2012, our three segments include: Consumer, Insurance, and Real Estate. These segments evolved primarily from management’s redefined business strategy, including its decision to cease real estate lending effective January 1, 2012 and to shift its focus to personal loan products which we believe have significant prospects for growth and business development due to the strong demand in our target market of nonprime borrowers. Effective June 30, 2013, we added a fourth segment, Portfolio Acquisitions, as a result of our co-investment in the SpringCastle Portfolio. We assumed the direct servicing obligations for the loans in the SpringCastle Portfolio in September 2013, at which time we changed the name of this segment from “Portfolio Acquisitions” to “Acquisitions and Servicing.”
	Management considers Consumer, Insurance, and Acquisitions and Servicing as our Core Consumer Operations and Real Estate as our Non-Core Portfolio.
	Our segments are managed as follows:
	Core Consumer Operations
	·                 Consumer – We originate and service personal loans (secured and unsecured) through two business divisions: branch operations and centralized internet. Branch operations primarily conducts business in 26 states, which are our core operating states. Centralized internet processes and underwrites loan applications that we receive through an internet portal. If the applicant is located near an existing branch (“in footprint”), our centralized internet lending division makes the credit decision regarding the application and then refers the customer to a nearby branch for closing, funding and servicing. If the applicant is not located near a branch (“out of footprint”), the centralized internet group originates the loan.
	·                 Insurance – We offer credit insurance (life insurance, accident and health insurance, and involuntary unemployment insurance), non-credit insurance, and ancillary products, such as warranty protection. We also require credit-related property and casualty insurance, when needed, to protect our interest in the property pledged as collateral.
	·                 Acquisitions and Servicing – On April 1, 2013, we acquired the SpringCastle Portfolio, at which time the $3.9 billion consumer loan portfolio consisted of over 415,000 unsecured loans and loans secured by subordinate residential real estate mortgages (which we service as unsecured loans due to the fact that the liens are subordinated to superior ranking security interests). This SpringCastle Portfolio was acquired from HSBC through a newly formed joint venture in which we own a 47% equity interest and which we consolidate in our financial statements. The loans in the SpringCastle Portfolio vary in form and substance from our typical branch serviced loans and are in a liquidating status with no anticipation of significant renewal activity. We assumed the direct servicing obligations for the loans in the SpringCastle Portfolio in September 2013. Future strategic portfolio or business acquisitions will also be a part of this segment.
	Non-Core Portfolio
	·                 Real Estate – We service and hold real estate loans secured by first or second mortgages on residential real estate. Real estate loans previously originated through our branch offices are either serviced by our branch personnel or by our centralized servicing operation. Real estate loans previously acquired or originated through centralized distribution channels are serviced by one of our indirect wholly owned subsidiaries, MorEquity, all of which are subserviced by Nationstar, except for certain securitized real estate loans, which are serviced and subserviced by third parties. Investment funds managed by affiliates of Fortress indirectly own a majority interest in Nationstar. As a result of the cessation of real estate lending effective January 1, 2012, all of our real estate loans are in a liquidating status.
	The remaining components (which we refer to as “Other”) consist of our other non-core, non-originating legacy operations, which are isolated by geographic market and/or distribution channel from our Core Consumer Operations and our Non-Core Portfolio. These operations include our legacy operations in 14 states where we have also ceased branch-based personal lending as a result of our restructuring activities during the first half of 2012, our liquidating retail sales finance portfolio (including our retail sales finance accounts from our dedicated auto finance operation), our lending operations in Puerto Rico and the U.S. Virgin Islands, and the operations of our United Kingdom subsidiary. Other also includes $131.3 million of non-cash stock compensation expense due to the grant of RSUs to certain of our executives in the third quarter of 2013, which is not considered pertinent in determining segment performance.
	Due to the nature of the Fortress Acquisition, we applied push-down accounting. However, we report the operating results of our Core Consumer Operations, Non-Core Portfolio, and Other using the same accounting basis that we employed prior to the Fortress Acquisition, which we refer to as “historical accounting basis,” to provide a consistent basis for both management and other interested third parties to better understand the operating results of these segments. The historical accounting basis (which is a basis of accounting other than U.S. GAAP) also provides better comparability of the operating results of these segments to our competitors and other companies in the financial services industry. The historical accounting basis is not applicable to the Acquisitions and Servicing segment since this segment resulted from the purchase of the SpringCastle Portfolio on April 1, 2013 and therefore, was not affected by the Fortress Acquisition.
	The “Push-down Accounting Adjustments” column in the following tables consists of:
	·                 the accretion or amortization of the valuation adjustments on the applicable revalued assets and liabilities;
	·                 the difference in finance charges on our purchased credit impaired finance receivables compared to the finance charges on these finance receivables on a historical accounting basis;
	·                 the elimination of accretion or amortization of historical based discounts, premiums, and other deferred costs on our finance receivables and long-term debt; and
	·                 the reversal of the decreases to the allowance for finance receivable losses (on a historical accounting basis).
	The following tables present information about the Company’s segments as well as reconciliations to the condensed consolidated financial statement amounts. Due to the changes in the composition of our previously reported segments, we have restated the corresponding segment information for the prior period.
								Acquisitions												Push-down
								and												Accounting			Consolidated
	(dollars in thousands)	Consumer			Insurance			Servicing			Real Estate			Other			Eliminations			Adjustments			Total
	Three Months Ended September 30, 2013
	Interest income:
	Finance charges	$	188,601		$	-		$	163,804		$	170,772		$	10,002		$	-		$	52,121		$	585,300
	Interest expense	38,247			-			22,419			131,233			3,322			-			33,218			228,439
	Net interest income	150,354			-			141,385			39,539			6,680			-			18,903			356,861
	Provision for finance receivable losses	38,174			-			61,194			42,895			2,392			-			14,130			158,785
	Net interest income after provision for finance receivable losses	112,180			-			80,191			(3,356		)	4,288			-			4,773			198,076
	Other revenues:
	Insurance	-			38,266			-			-			18			-			(7		)	38,277
	Investment	-			8,308			-			-			-			-			(1,552		)	6,756
	Intersegment - insurance commissions	15,131			(15,142		)	-			36			(25		)	-			-			-
	Portfolio servicing fees from SpringCastle	-			-			9,565			-			-			(9,565		)	-			-
	Net loss on repurchases and repayments of debt	(2,890		)	-			-			(17,176		)	(706		)	-			(13,731		)	(34,503		)
	Other	910			2,426			279			(2,045		)	(2		)	-			35			1,603
	Total other revenues	13,151			33,858			9,844			(19,185		)	(715		)	(9,565		)	(15,255		)	12,133
	Other expenses:
	Operating expenses:
	Salaries and benefits	62,318			4,481			4,006			7,551			136,249			-			(53		)	214,552
	Other operating expenses	30,421			3,115			18,605			14,313			2,037			-			1,104			69,595
	Portfolio servicing fees to Springleaf	-			-			9,565			-			-			(9,565		)	-			-
	Insurance losses and loss adjustment expenses	-			16,849			-			-			-			-			(299		)	16,550
	Total other expenses	92,739			24,445			32,176			21,864			138,286			(9,565		)	752			300,697
	Income (loss) before provision for (benefit from) income taxes	32,592			9,413			57,859			(44,405		)	(134,713		)	-			(11,234		)	(90,488		)
	Income (loss) before provision for (benefit from) income taxes attributable to non-controlling interests	-			-			29,851			-			-			-			-			29,851
	Income (loss) before provision for (benefit from) income attributable to Springleaf	$	32,592		$	9,413		$	28,008		$	(44,405	)	$	(134,713	)	$	-		$	(11,234	)	$	(120,339	)
														Push-down
														Accounting			Consolidated
	(dollars in thousands)	Consumer			Insurance			Real Estate			Other			Adjustments			Total
	Three Months Ended September 30, 2012
	Interest income:
	Finance charges	$	149,333		$	-		$	200,382		$	22,604		$	51,303		$	423,622
	Finance receivables held for sale originated as held for investment	-			-			344			-			2			346
	Total interest income	149,333			-			200,726			22,604			51,305			423,968
	Interest expense	35,369			-			167,618			7,259			58,601			268,847
	Net interest income	113,964			-			33,108			15,345			(7,296		)	155,121
	Provision for finance receivable losses	17,633			-			(108,117		)	2,663			178,676			90,855
	Net interest income after provision for finance receivable losses	96,331			-			141,225			12,682			(185,972		)	64,266
	Other revenues:
	Insurance	-			31,718			-			23			(22		)	31,719
	Investment	-			7,976			-			1,630			(2,229		)	7,377
	Intersegment - insurance commissions	10,576			(10,547		)	29			(58		)	-			-
	Net gain (loss) on repurchases and repayments of debt	3,228			-			7,572			775			(22,245		)	(10,670		)
Other	(1,957		)	1,543			(13,322		)	1,353			9,674			(2,709		)
Total other revenues	11,847			30,690			(5,721		)	3,723			(14,822		)	25,717
Other expenses:
Operating expenses:
Salaries and benefits	60,970			2,890			7,052			7,334			(124		)	78,122
Other operating expenses	21,000			1,758			12,869			23,329			6,535			65,491
Insurance losses and loss adjustment expenses	-			15,360			-			-			(208		)	15,152
Total other expenses	81,970			20,008			19,921			30,663			6,203			158,765
Income (loss) before provision for (benefit from) income taxes	$	26,208		$	10,682		$	115,583		$	(14,258	)	$	(206,997	)	$	(68,782	)
								Acquisitions														Push-down
								and														Accounting			Consolidated
(dollars in thousands)	Consumer			Insurance				Servicing			Real Estate			Other			Eliminations					Adjustments			Total
At or for the Nine Months Ended September 30, 2013
Interest income:
Finance charges	$	519,688		$	-			$	330,682		$	535,280		$	37,631		$					$	155,653		$	1,578,934
Interest expense	111,116			-				47,010			423,671			12,163								103,405			697,365
Net interest income	408,572			-				283,672			111,609			25,468			-					52,248			881,569
Provision for finance receivable losses	52,188			-				78,991			192,519			(3,355		)	-					21,380			341,723
Net interest income after provision for finance receivable losses	356,384			-				204,681			(80,910		)	28,823			-					30,868			539,846
Other revenues:
Insurance	-			107,114				-			-			58			-					(28		)	107,144
Investment	-			31,054				-			-			1,396			-					(4,763		)	27,687
Intersegment - insurance
commissions	43,341			(43,347			)	-			94			(88		)	-					-			-
Portfolio servicing fees
from SpringCastle	-			-				11,945			-			-			(11,945				)	-			-
Net gain (loss) on repurchases and repayments of debt	(4,390		)	-				-			(36,776		)	(977		)	-					7,585			(34,558		)
Other	1,698			6,797				360			(1,644		)	(92		)	-					(133		)	6,986
Total other revenues	40,649			101,618				12,305			(38,326		)	297			(11,945				)	2,661			107,259
Other expenses:
Operating expenses:
Salaries and benefits	184,077			11,424				6,417			20,648			149,436			-					(160		)	371,842
Other operating expenses	87,609			7,993				40,741			42,281			9,531			-					3,419			191,574
Portfolio servicing fees to Springleaf	-			-				11,945						-			(11,945				)	-			-
Insurance losses and loss adjustment expenses	-			48,373				-						-			-					(723		)	47,650
Total other expenses	271,686			67,790				59,103			62,929			158,967			(11,945				)	2,536			611,066
Income (loss) before provision for (benefit from) income taxes	125,347			33,828				157,883			(182,165		)	(129,847		)	-					30,993			36,039
Income (loss) before provision for (benefit from) income taxes attributable to non-controlling interests	-			-				83,799			-			-			-					-			83,799
Income (loss) before provision for (benefit from) income attributable to Springleaf	$	125,347		$		33,828		$	74,084		$	(182,165	)	$	(129,847	)	$		-			$	30,993		$	(47,760	)
Assets	$	3,045,524		$		913,440		$	2,749,201		$	8,903,154		$	1,485,543		$	-				$	(669,499	)	$	16,427,363
													Push-down
													Accounting			Consolidated
(dollars in thousands)	Consumer			Insurance			Real Estate			Other			Adjustments			Total
At or for the Nine Months Ended September 30, 2012
Interest income:
Finance charges	$	429,564		$	-		$	627,112		$	82,976		$	145,889		$	1,285,541
Finance receivables held for sale originated as held for investment	-			-			2,734			-			6			2,740
Total interest income	429,564			-			629,846			82,976			145,895			1,288,281
Interest expense	101,958			-			515,970			27,353			183,839			829,120
Net interest income	327,606			-			113,876			55,623			(37,944		)	459,161
Provision for finance receivable losses	46,471			-			(26,572		)	7,196			200,699			227,794
Net interest income after
provision for finance receivable losses	281,135			-			140,448			48,427			(238,643		)	231,367
Other revenues:
Insurance	-			93,050			-			84			(92		)	93,042
Investment	-			28,226			-			4,166			(6,848		)	25,544
Intersegment - insurance commissions	29,757			(30,045		)	65			223			-			-
Net gain (loss) on repurchases and repayments of debt	5,870			-			13,769			1,410			(33,212		)	(12,163		)
Other	(2,264		)	3,173			(48,369		)	2,871			11,775			(32,814		)
Total other revenues	33,363			94,404			(34,535		)	8,754			(28,377		)	73,609
Other expenses:
Operating expenses:
Salaries and benefits	185,261			8,660			21,845			25,731			(383		)	241,114
Other operating expenses	85,318			7,896			57,705			48,049			9,358			208,326
Restructuring expenses	15,634			229			818			6,822			-			23,503
Insurance losses and loss adjustment expenses	-			43,076			-			-			(774		)	42,302
Total other expenses	286,213			59,861			80,368			80,602			8,201			515,245
Income (loss) before provision for (benefit from) income taxes	$	28,285		$	34,543		$	25,545		$	(23,421	)	$	(275,221	)	$	(210,269	)
Assets	$	2,587,130		$	957,557		$	10,141,902		$	2,331,052		$	(899,198	)	$	15,118,443

Fair_Value_Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2013
Fair Value Measurements	'
Fair Value Measurements	'
	18. Fair Value Measurements
	The fair value of a financial instrument is the amount that would be received if an asset were to be sold or the amount that would be paid to transfer a liability in an orderly transaction between market participants at the measurement date. The degree of judgment used in measuring the fair value of financial instruments generally correlates with the level of pricing observability. Financial instruments with quoted prices in active markets generally have more pricing observability and less judgment is used in measuring fair value. Conversely, financial instruments traded in other-than-active markets or that do not have quoted prices have less observability and are measured at fair value using valuation models or other pricing techniques that require more judgment. An other-than-active market is one in which there are few transactions, the prices are not current, price quotations vary substantially either over time or among market makers, or little information is released publicly for the asset or liability being valued. Pricing observability is affected by a number of factors, including the type of financial instrument, whether the financial instrument is listed on an exchange or traded over-the-counter or is new to the market and not yet established, the characteristics specific to the transaction, and general market conditions.
	Management is responsible for the determination of the value of the financial assets and financial liabilities and the supporting methodologies and assumptions. Third-party valuation service providers are employed to gather, analyze, and interpret market information and derive fair values based upon relevant methodologies and assumptions for individual instruments. When the valuation service providers are unable to obtain sufficient market observable information upon which to estimate the fair value for a particular security, fair value is determined either by requesting brokers who are knowledgeable about these securities to provide a quote, which is generally non-binding, or by employing widely accepted internal valuation models.
	Valuation service providers typically obtain data about market transactions and other key valuation model inputs from multiple sources and, through the use of widely accepted internal valuation models, provide a single fair value measurement for individual securities for which a fair value has been requested. The inputs used by the valuation service providers include, but are not limited to, market prices from recently completed transactions and transactions of comparable securities, interest rate yield curves, credit spreads, currency rates, and other market-observable information as of the measurement date as well as the specific attributes of the security being valued, including its term, interest rate, credit rating, industry sector, and other issue or issuer-specific information. When market transactions or other market observable data is limited, the extent to which judgment is applied in determining fair value is greatly increased. We assess the reasonableness of individual security values received from valuation service providers through various analytical techniques. We conduct price reviews for all assets. Assets that fall outside a price change tolerance are sent to our third-party valuation provider for further review. In addition, we may validate the reasonableness of fair values by comparing information obtained from the valuation service providers to other third-party valuation sources for selected securities.
	FAIR VALUE HIERARCHY
	We measure and classify assets and liabilities in the consolidated balance sheets in a hierarchy for disclosure purposes consisting of three “Levels” based on the observability of inputs available in the market place used to measure the fair values. In general, we determine the fair value measurements classified as Level 1 based on inputs utilizing quoted prices in active markets for identical assets or liabilities that we have the ability to access. We generally obtain market price data from exchange or dealer markets. We do not adjust the quoted price for such instruments.
	We determine the fair value measurements classified as Level 2 based on inputs utilizing other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly. Level 2 inputs include quoted prices for similar assets and liabilities in active markets, and inputs other than quoted prices that are observable for the asset or liability, such as interest rates and yield curves that are observable at commonly quoted intervals.
	Level 3 inputs are unobservable inputs for the asset or liability, and include situations where there is little, if any, market activity for the asset or liability.
	In certain cases, the inputs we use to measure the fair value of an asset may fall into different levels of the fair value hierarchy. In such cases, we determine the level in the fair value hierarchy within which the fair value measurement in its entirety falls based on the lowest level input that is significant to the fair value measurement in its entirety. Our assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the asset or liability.
	The following table summarizes the fair values and carrying values of our financial instruments and indicates the fair value hierarchy based on the level of inputs we utilized to determine such fair values:
		Fair Value Measurements Using									Total			Total
											Fair			Carrying
	(dollars in thousands)	Level 1			Level 2			Level 3			Value			Value
	September 30, 2013
	Assets
	Cash and cash equivalents	$	1,249,636		$	-		$	-		$	1,249,636		$	1,249,636
	Investment securities	100			567,940			26,431			594,471			594,471
	Net finance receivables, less allowance for finance receivable losses	-			-			13,978,593			13,978,593			13,730,283
	Restricted cash	430,806			-			-			430,806			430,806
	Other assets:
	Commercial mortgage loans	-			-			94,885			94,885			102,798
	Escrow advance receivable	-			-			19,674			19,674			19,674
	Liabilities
	Long-term debt	$	-		$	15,035,022		$	-		$	15,035,022		$	13,998,961
	December 31, 2012
	Assets
	Cash and cash equivalents	$	1,554,348		$	-		$	-		$	1,554,348		$	1,554,348
	Investment securities	255			855,307			33,015			888,577			888,577
	Net finance receivables, less allowance for finance receivable losses	-			-			11,727,877			11,727,877			11,633,366
	Restricted cash	157,844			-			-			157,844			157,844
	Other assets:
	Commercial mortgage loans	-			-			99,933			99,933			110,398
	Cross currency interest rate derivative	-			26,699			-			26,699			26,699
	Escrow advance receivable	-			-			18,520			18,520			18,520
	Liabilities
	Long-term debt	$	-		$	13,067,253		$	-		$	13,067,253		$	12,596,577
	FAIR VALUE MEASUREMENTS — RECURRING BASIS
	The following table presents information about our assets and liabilities measured at fair value on a recurring basis and indicates the fair value hierarchy based on the levels of inputs we utilized to determine such fair value:
		Fair Value Measurements Using									Total Carried
	(dollars in thousands)	Level 1			Level 2			Level 3			At Fair Value
	September 30, 2013
	Assets
	Cash and cash equivalents in mutual funds	$	445,115		$	-		$	-		$	445,115
	Investment securities:
	Bonds:
	U.S. government and government sponsored entities	-			76,473			-			76,473
	Obligations of states, municipalities, and political subdivisions	-			96,372			-			96,372
	Corporate debt	-			219,664			15,090			234,754
	RMBS	-			140,412			85			140,497
	CMBS	-			23,798			2			23,800
	CDO/ABS	-			11,221			8,433			19,654
	Total	-			567,940			23,610			591,550
	Other long-term investments (a)	-			-			1,375			1,375
	Common stocks (b)	100			-			-			100
	Total investment securities	100			567,940			24,985			593,025
	Restricted cash in mutual funds	368,490			-			-			368,490
	Total	$	813,705		$	567,940		$	24,985		$	1,406,630
	December 31, 2012
	Assets
	Cash and cash equivalents in mutual funds	$	696,553		$	-		$	-		$	696,553
	Investment securities:
	Bonds:
	U.S. government and government sponsored entities	-			53,205			-			53,205
Obligations of states, municipalities, and political subdivisions	-			155,470			-			155,470
Corporate debt	-			361,579			13,417			374,996
RMBS	-			191,719			74			191,793
CMBS	-			39,779			1,767			41,546
CDO/ABS	-			53,555			15,026			68,581
Total	-			855,307			30,284			885,591
Other long-term investments (a)	-			-			1,380			1,380
Common stocks (b)	255			-			-			255
Total investment securities	255			855,307			31,664			887,226
Restricted cash in mutual funds	97,554			-			-			97,554
Other assets - cross currency interest rate derivative	-			26,699			-			26,699
Total	$	794,362		$	882,006		$	31,664		$	1,708,032
(a)           Other long-term investments excludes our interest in a limited partnership of $0.6 million at September 30, 2013 and December 31, 2012 that we account for using the equity method.
(b)          Common stocks excludes stocks not carried at fair value of $0.9 million at September 30, 2013 and $0.7 million at December 31, 2012.
We had no transfers between Level 1 and Level 2 during the three or nine months ended September 30, 2013.
The following table presents changes in Level 3 assets and liabilities measured at fair value on a recurring basis for the three months ended September 30, 2013:
				Net gains (losses) included in:
										Purchases,
										sales,
	Balance at						Other			issues,			Transfers			Transfers			Balance
	beginning			Other			comprehensive			settlements			into			out of			at end of
(dollars in thousands)	of period			revenues			income (loss)			(a)			Level 3			Level 3			period
Three Months Ended September 30, 2013
Investment securities:
Bonds:
Corporate debt	$	13,114		$	(58	)	$	18		$	2,016		$	-		$	-		$	15,090
RMBS	218			-			(133		)	-			-			-			85
CMBS	2			-			-			-			-			-			2
CDO/ABS	8,463			49			(4		)	(75		)	-			-			8,433
Total	21,797			(9		)	(119		)	1,941			-			-			23,610
Other long-term investments (b)	1,478			-			(103		)	-			-			-			1,375
Total investment securities	$	23,275		$	(9	)	$	(222	)	$	1,941		$	-		$	-		$	24,985
(a)           The detail of purchases, sales, issues, and settlements for the three months ended September 30, 2013 is presented in the table below.
(b)          Other long-term investments excludes our interest in a limited partnership of $0.6 million at September 30, 2013 that we account for using the equity method.
The following table presents the detail of purchases, sales, issuances, and settlements of Level 3 assets and liabilities measured at fair value on a recurring basis for the three months ended September 30, 2013:
(dollars in thousands)	Purchases			Sales			Issues			Settlements			Total
Three Months Ended September 30, 2013
Investment securities:
Bonds:
Corporate debt	$	2,016		$	-		$	-		$	-		$	2,016
CDO/ABS	-			-			-			(75		)	(75		)
Total investment
securities	$	2,016		$	-		$	-		$	(75	)	$	1,941
The following table presents changes in Level 3 assets and liabilities measured at fair value on a recurring basis for the three months ended September 30, 2012:
				Net gains (losses) included in:
										Purchases,
										sales,
	Balance at						Other			issues,			Transfers			Transfers			Balance
	beginning			Other			comprehensive			settlements			into			out of			at end of
(dollars in thousands)	of period			revenues			income (loss)			(a)			Level 3			Level 3			period
Three Months Ended September 30, 2012
Investment securities:
Bonds:
Corporate debt	$	-		$	(19	)	$	8		$	-		$	14,133		$	-		$	14,122
RMBS	2,025			(207		)	(362		)	(62		)	-			(1,304		)	90
CMBS	7,864			(29		)	59			(456		)	-			(7,159		)	279
CDO/ABS	9,696			100			379			(263		)	5,169			(909		)	14,172
Total	19,585			(155		)	84			(781		)	19,302			(9,372		)	28,663
Other long-term
investments (b)	2,707			-			(196		)	-			-			-			2,511
Total investment
securities	$	22,292		$	(155	)	$	(112	)	$	(781	)	$	19,302		$	(9,372	)	$	31,174
(a)           “Purchases, sales, issues, and settlements” column only consist of settlements. There were no purchases, sales, or issues of investment securities for the three months ended September 30, 2012.
(b)          Other long-term investments excludes our interest in a limited partnership of $0.6 million at September 30, 2012 that we account for using the equity method.
The following table presents changes in Level 3 assets and liabilities measured at fair value on a recurring basis for the nine months ended September 30, 2013:
				Net gains (losses) included in:
										Purchases,
										sales,
	Balance at						Other			issues,			Transfers			Transfers			Balance
	beginning			Other			comprehensive			settlements			into			out of			at end of
(dollars in thousands)	of period			revenues			income (loss)			(a)			Level 3			Level 3			period
Nine Months Ended September 30, 2013
Investment securities:
Bonds:
Corporate debt	$	13,417		$	(167	)	$	305		$	1,535		$	-		$	-		$	15,090
RMBS	74			(35		)	46			–			–			–			85
CMBS	1,767			(5		)	1			(1,761		)	–			–			2
CDO/ABS	15,026			679			(544		)	(6,728		)	–			–			8,433
Total	30,284			472			(192		)	(6,954		)	–			–			23,610
Other long-term
investments (b)	1,380			2			4			(11		)	–			–			1,375
Total investment
securities	$	31,664		$	474		$	(188	)	$	(6,965	)	$	-		$	-		$	24,985
(a)           The detail of purchases, sales, issues, and settlements for the nine months ended September 30, 2013 is presented in the table below.
(b)          Other long-term investments excludes our interest in a limited partnership of $0.6 million at September 30, 2013 that we account for using the equity method.
The following table presents the detail of purchases, sales, issuances, and settlements of Level 3 assets and liabilities measured at fair value on a recurring basis for the nine months ended September 30, 2013:
(dollars in thousands)		Purchases			Sales			Issues			Settlements			Total
Nine Months Ended September 30, 2013
Investment securities:
Bonds:
Corporate debt		$	2,016		$	-		$	-		$	(481	)	$	1,535
CMBS		-			(1,453		)	-			(308		)	(1,761		)
CDO/ABS		-			(1,633		)	-			(5,095		)	(6,728		)
Total		2,016			(3,086		)	-			(5,884		)	(6,954		)
Other long-term investments		-			-			-			(11		)	(11		)
Total investment securities		$	2,016		$	(3,086	)	$	-		$	(5,895	)	$	(6,965	)
The following table presents changes in Level 3 assets and liabilities measured at fair value on a recurring basis for the nine months ended September 30, 2012:
					Net gains (losses) included in:
													Purchases,
													sales,
		Balance at							Other				issues,			Transfers			Transfers			Balance
		beginning				Other			comprehensive				settlements			into			out of			at end of
(dollars in thousands)		of period				revenues			income (loss)				(a)			Level 3			Level 3			period
Nine Months Ended September 30, 2012
Investment securities:
Bonds:
Corporate debt		$	2,800			$	(16	)	$	192			$	(2,987	)	$	14,133		$	-		$	14,122
RMBS		1,914				(171		)	(170		)		(179		)	-			(1,304		)	90
CMBS		7,944				(40		)	342				(808		)	-			(7,159		)	279
CDO/ABS		8,916				232			1,236				(472		)	5,169			(909		)	14,172
Total		21,574				5			1,600				(4,446		)	19,302			(9,372		)	28,663
Other long-term investments (b)		4,127				-			(680		)		(936		)	-			-			2,511
Common stocks		3				(5		)	2				-			-			-			-
Total investment securities		$	25,704			$	-		$	922			$	(5,382	)	$	19,302		$	(9,372	)	$	31,174
(a)           “Purchases, sales, issues, and settlements” column only consist of settlements. There were no purchases, sales, or issues of investment securities for the nine months ended September 30, 2012.
(b)          Other long-term investments excludes our interest in a limited partnership of $0.6 million at September 30, 2012 that we account for using the equity method.
During the three and nine months ended September 30, 2012, we transferred $19.3 million of assets into Level 3, consisting of certain private placement corporate debt and CDO/ABS. During the three and nine months ended September 30, 2012, we transferred $9.4 million of assets out of Level 3, consisting of certain RMBS, CMBS, and CDO/ABS. Transfers into Level 3 and transfers out of Level 3 for the investment securities are primarily the result of obtaining additional information regarding inputs used to price our investment portfolio.
There were no unrealized gains or losses recognized in earnings on instruments held at September 30, 2013 or 2012.
We used observable and/or unobservable inputs to determine the fair value of positions that we have classified within the Level 3 category. As a result, the unrealized gains and losses for assets and liabilities within the Level 3 category presented in the Level 3 tables above may include changes in fair value that were attributable to both observable (e.g., changes in market interest rates) and unobservable (e.g., changes in unobservable long-dated volatilities) inputs.
The unobservable inputs and quantitative data used in our Level 3 valuations for our investment securities were developed and used in models created by our third-party valuation service providers, which values were used by us for fair value disclosure purposes without adjustment. We applied the third party exception which allows us to omit certain quantitative disclosures about unobservable inputs for other long-term investments. As a result, the weighted average ranges of the inputs for these investment securities are not applicable in the following table.
Quantitative information about Level 3 inputs for our assets measured at fair value on a recurring basis for which information about the unobservable inputs is reasonably available to us at September 30, 2013 and December 31, 2012 is as follows:
								Range (Weighted Average)
		Valuation Technique(s)			Unobservable Input			September 30, 2013			December 31, 2012
Corporate debt	Discounted cash flows	Yield	2.61% – 7.61% (4.41%)	2.74% – 7.35% (4.45%)
Other long-term investments		Discounted cash flows and indicative valuations						N/A*			N/A*
					Historical costs Nature of investment Local market conditions Comparables Operating performance Recent financing activity
*           Not applicable.
The fair values of the assets using significant unobservable inputs are sensitive and can be impacted by significant increases or decreases in any of those inputs. Level 3 broker-priced instruments (RMBS, CMBS, and CDO/ABS) are excluded from the table above because the unobservable inputs are not reasonably available to us.
Our RMBS, CMBS, and CDO/ABS securities have unobservable inputs that are reliant on and sensitive to the quality of their underlying collateral. The inputs, although not identical, have similar characteristics and interrelationships. Generally a change in the assumption used for the probability of default is accompanied by a directionally similar change in the assumption used for the loss severity and a directionally opposite change in the assumption used for prepayment speeds. An improvement in the workout criteria related to the restructured debt and/or debt covenants of the underlying collateral may lead to an improvement in the cash flows and have an inverse impact on other inputs, specifically a reduction in the amount of discount applied for marketability and liquidity, making the structured bonds more attractive to market participants.
FAIR VALUE MEASUREMENTS – NON-RECURRING BASIS
We measure the fair value of certain assets on a non-recurring basis when events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable.
Assets measured at fair value on a non-recurring basis on which we recorded impairment charges were as follows:
	Fair Value Measurements Using
(dollars in thousands)		Level 1			Level 2			Level 3				Total
September 30, 2013
Assets
Real estate owned		$	-		$	-		$	69,937			$	69,937
Commercial mortgage loans		-			-			11,735				11,735
Total		$	-		$	-		$	81,672			$	81,672
December 31, 2012
Assets
Real estate owned		$	-		$	-		$	98,903			$	98,903
Commercial mortgage loans		-			-			19,037				19,037
Total		$	-		$	-		$	117,940			$	117,940
Net impairment charges recorded on assets measured at fair value on a non-recurring basis were as follows:
		Three Months			Three Months			Nine Months			Nine Months
		Ended			Ended			Ended			Ended
		September 30,			September 30,			September 30,			September 30,
(dollars in thousands)		2013			2012			2013			2012
Assets
Real estate owned		$	5,731		$	7,766		$	19,389		$	27,779
Commercial mortgage loans		(61		)	1,626			(1,774		)	3,093
Finance receivables held for sale		-			-			-			1,371
Other intangible assets		-			4,555			-			4,555
Total		$	5,670		$	13,947		$	17,615		$	36,798
In accordance with the authoritative guidance for the accounting for the impairment of long-lived assets, we wrote down certain real estate owned reported in Real Estate to their fair value for the three and nine months ended September 30, 2013 and 2012 and recorded the writedowns in other revenues – other. The fair values disclosed in the tables above are unadjusted for transaction costs as required by the authoritative guidance for fair value measurements. The amounts recorded on the balance sheet are net of transaction costs as required by the authoritative guidance for accounting for the impairment of long-lived assets.
In accordance with the authoritative guidance for the accounting for the impairment of commercial mortgage loans, we recorded allowance adjustments on certain impaired commercial mortgage loans to record their fair value for the three and nine months ended September 30, 2013 and 2012 and recorded the net impairments in investment revenues.
In accordance with the authoritative guidance for the accounting for the impairment of finance receivables held for sale, we wrote down certain finance receivables held for sale reported in Real Estate to their fair value for the nine months ended September 30, 2012 and recorded the writedowns in other revenues – other.
In accordance with the authoritative guidance for the accounting for the impairment of other intangible assets, we recognized $4.6 million of impairment in operating expenses for the three and nine months ended September 30, 2012 related to the write off of our customer lists intangible assets as a result of the sale of Ocean finance receivables and brokerage business in August 2012.
The unobservable inputs and quantitative data used in our Level 3 valuations for our real estate owned, commercial mortgage loans, and finance receivables held for sale were developed and used in models created by our third-party valuation service providers or valuations provided by external parties, which values were used by us for fair value disclosure purposes without adjustment. We applied the third party exception which allows us to omit certain quantitative disclosures about unobservable inputs. As a result, the weighted average ranges of the inputs are not applicable in the following table.
Quantitative information about Level 3 inputs for our assets measured at fair value on a non-recurring basis at September 30, 2013 and December 31, 2012 is as follows:
								Range (Weighted Average)
		Valuation Technique(s)			Unobservable Input			September 30, 2013			December 31, 2012
Real estate owned		Market approach						N/A*			N/A*
					Third-party valuation
Commercial mortgage loans		Market approach						N/A*			N/A*
					Local market conditions Nature of investment Comparable property sales Operating performance
		Market approach			Negotiated prices with prospective purchasers			N/A*			N/A*
Finance receivables held for sale
		Discounted cash flows			N/A*			N/A*			N/A*
Other intangible assets
*           Not applicable.
FAIR VALUE MEASUREMENTS – VALUATION METHODOLOGIES AND ASSUMPTIONS
We used the following methods and assumptions to estimate fair value.
Cash and Cash Equivalents
The carrying amount reported in our condensed consolidated balance sheets approximates fair value.
Investment Securities
We utilized third-party valuation service providers to measure the fair value of our investment securities (which consist primarily of bonds). Whenever available, we obtained quoted prices in active markets for identical assets at the balance sheet date to measure investment securities at fair value. We generally obtained market price data from exchange or dealer markets.
We estimated the fair value of fixed maturity investment securities not traded in active markets by referring to traded securities with similar attributes, using dealer quotations and a matrix pricing methodology, or discounted cash flow analyses. This methodology considers such factors as the issuer’s industry, the security’s rating and tenor, its coupon rate, its position in the capital structure of the issuer, yield curves, credit curves, prepayment rates and other relevant factors. For fixed maturity investment securities that are not traded in active markets or that are subject to transfer restrictions, we adjusted the valuations to reflect illiquidity and/or non-transferability. Such adjustments are generally based on available market evidence. In the absence of such evidence, management’s best estimate is used.
Finance Receivables
The fair value of net finance receivables, less allowance for finance receivable losses, both non-impaired and purchased credit impaired, were determined using discounted cash flow methodologies. The application of these methodologies required us to make certain judgments and estimates based on our perception of market participant views related to the economic and competitive environment, the characteristics of our finance receivables, and other similar factors. The most significant judgments and estimates made relate to prepayment speeds, default rates, loss severity, and discount rates. The degree of judgment and estimation applied was significant in light of the current capital markets and, more broadly, economic environments. Therefore, the fair value of our finance receivables could not be determined with precision and may not be realized in an actual sale. Additionally, there may be inherent weaknesses in the valuation methodologies we employed, and changes in the underlying assumptions used could significantly affect the results of current or future values.
Finance Receivables Held for Sale
We determined the fair value of finance receivables held for sale that were originated as held for investment based on negotiations with prospective purchasers (if any) or by using projected cash flows discounted at the weighted-average interest rates offered by us in the market for similar finance receivables. We based cash flows on contractual payment terms adjusted for estimates of prepayments and credit related losses.
Restricted Cash
The carrying amount reported in our condensed consolidated balance sheets approximates fair value.
Commercial Mortgage Loans
We utilized third-party valuation service providers to estimate the fair value of commercial mortgage loans using projected cash flows discounted at an appropriate rate based upon market conditions.
Real Estate Owned
We initially based our estimate of the fair value on independent third-party valuations at the time we took title to real estate owned. Subsequent changes in fair value are based upon independent third-party valuations obtained periodically to estimate a price that would be received in a then current transaction to sell the asset.
Other Intangible Assets
Each of our net intangible assets was determined to have a finite useful life with the exception of the insurance licenses. For those net intangible assets with a finite useful life, we review such intangibles for impairment quarterly and whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable. Impairment is indicated if the sum of undiscounted estimated future cash flows is less than the carrying value of the respective asset. Impairment is permanently recognized by writing down the asset to the extent that the carrying value exceeds the estimated fair value. For the insurance licenses, we first complete a qualitative assessment of the licenses to determine whether it is necessary to perform a quantitative impairment test. If the qualitative assessment indicates that the licenses are more likely than not to have been impaired, we proceed with the fair value calculation of the licenses. The fair value of the licenses is determined in accordance with our fair value measurement policy. If the fair value of the licenses is less than the carrying value, an impairment loss will be recognized in an amount equal to the difference and the indefinite life classification of these licenses will be evaluated to determine whether such classification remains appropriate.
Derivatives
Our derivatives are not traded on an exchange. The valuation model used by our third-party valuation service provider to calculate fair value of our derivative instruments includes a variety of observable inputs, including contractual terms, interest rate curves, foreign exchange rates, yield curves, credit curves, measure of volatility, and correlations of such inputs. Valuation adjustments may be made in the determination of fair value. These adjustments include amounts to reflect counterparty credit quality and liquidity risk, as well as credit and market valuation adjustments. The credit valuation adjustment adjusts the valuation of derivatives to account for nonperformance risk of our counterparty with respect to all net derivative assets positions. The credit valuation adjustment also accounts for our own credit risk in the fair value measurement of all net derivative liabilities’ positions, when appropriate. The market valuation adjustment adjusts the valuation of derivatives to reflect the fact that we are an “end-user” of derivative products. As such, the valuation is adjusted to take into account the bid-offer spread (the liquidity risk), as we are not a dealer of derivative products.
Escrow Advance Receivable
The carrying amount reported in our condensed consolidated balance sheets approximates fair value.
Long-term Debt
Where market-observable prices are not available, we estimated the fair values of long-term debt using projected cash flows discounted at each balance sheet date’s market-observable implicit-credit spread rates for our long-term debt and adjusted for foreign currency translations.

Pro_Forma_Information

Pro Forma Information	9 Months Ended
	Sep. 30, 2013
Pro Forma Information	'
Pro Forma Information	'
	19. Pro Forma Information
	The following unaudited pro forma information presents the combined results of operations of SHI and from the acquisitions of finance receivables and the London, Kentucky servicing facility from HSBC (the “HSBC acquisitions”) as if the HSBC acquisitions had occurred on January 1, 2012. The pro forma information is not necessarily indicative of what the financial position or results of operations actually would have been had the HSBC acquisitions been completed on January 1, 2012. In addition, the unaudited pro forma financial information is not indicative of, nor does it purport to project, the future financial position or operating results of the HSBC acquisitions. The unaudited pro forma information assumes the full funding of the HSBC acquisitions including the issuance of the associated Class B Notes from our SpringCastle securitization as if they were issued as of January 1, 2012, the adjustment of historical finance charges for estimated impacts of accounting for credit impaired loans and the incorporation of accretion of pro forma purchase discount, and does not give effect to potential cost savings or other operating efficiencies that could result from the HSBC acquisitions.
	The following table presents the unaudited pro forma financial information:
		Nine Months			Nine Months
	(dollars in thousands	Ended			Ended
	except earnings (loss)	September 30,			September 30,
	per share)	2013			2012
	Total interest income	$	1,730,463		$	1,906,931
	Net loss attributable to Springleaf Holdings, Inc.	$	(73,946	)	$	(108,550	)
	Net loss attributable to Springleaf Holdings, Inc. per weighted average share - basic	$	(0.74	)	$	(1.09	)
	Net loss attributable to Springleaf Holdings, Inc. per weighted average share - diluted	$	(0.74	)	$	(1.09	)

Subsequent_Events

Subsequent Events	9 Months Ended
	Sep. 30, 2013
Subsequent Events	'
Subsequent Events	'
	20. Subsequent Events
	SPRINGLEAF FINANCIAL HOLDINGS, LLC INCENTIVE UNITS
	On October 9, 2013, certain executives of the Company received a grant of incentive units in the Initial Stockholder. These incentive units are intended to encourage the executives to create sustainable, long-term value for the Company by providing them with interests that are subject to their continued employment with the Company and that only provide benefits (in the form of distributions) if the Initial Stockholder makes distributions to one or more of its common members that exceed specified amounts. The incentive units are entitled to vote together with the holders of common units in the Initial Stockholder as a single class on all matters. The incentive units may not be sold or otherwise transferred and the executives are entitled to receive these distributions only while they are employed with the Company, unless the executive’s termination of employment results from the executive’s death, in which case the executive’s beneficiaries will be entitled to receive any future distributions.
	The Company will recognize these incentive units in accordance with ASC 710, Compensation— General, and will recognize compensation expense at the time distributions are made to the executives.
	SECURITIZATION
	On October 9, 2013, we completed a private securitization transaction in which a wholly owned special purpose vehicle of SFC sold $270.5 million of notes backed by real estate loans held by Springleaf Mortgage Loan Trust 2013-3 (the “2013-3 Trust”), at a 3.40% weighted average yield. We sold the mortgage-backed notes for $269.4 million, after the price discount but before expenses. We initially retained $228.7 million of the 2013-3 Trust’s subordinate mortgage-backed notes. On October 17, 2013, we sold $22.5 million of the previously retained mortgage-backed notes and subsequently recorded $22.7 million of additional debt.
	SECURED TERM LOAN PREPAYMENT
	On October 11, 2013, SFFC made a prepayment, without penalty or premium, of $550.0 million of outstanding principal (plus accrued interest) on the secured term loan. Following the prepayment, the initial loans under the secured term loan maturing in 2017 were fully repaid, and the outstanding principal amount of loans under the New Loan Tranche of the secured term loan maturing in 2019, put in place on September 30, 2013, totaled $750.0 million.
	INITIAL PUBLIC OFFERING
	On October 21, 2013, we completed our initial public offering of common stock. The Company, together with certain selling stockholders, sold 24,201,920 shares (including 3,156,772 shares sold in connection with the exercise by the underwriters of their overallotment option) of common stock, par value $0.01 per share, at a price of $17.00 per share, less an underwriting discount of $1.105 per share. We incurred an estimated $19.8 million of offering expenses.

Business_and_Summary_of_Signif1

Business and Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2013
Business and Summary of Significant Accounting Policies	'
BASIS OF PRESENTATION	'
	BASIS OF PRESENTATION
	We prepared our condensed consolidated financial statements using generally accepted accounting principles in the United States of America (“U.S. GAAP”). These statements are unaudited. The year-end condensed balance sheet data was derived from our audited financial statements, but does not include all disclosures required by U.S. GAAP. The statements include the accounts of SHI, its subsidiaries (all of which are wholly owned, except for the Seller LLCs and Co-issuer LLCs), and VIEs in which we hold a controlling financial interest as of the financial statement date.
	We eliminated all material intercompany accounts and transactions. We made judgments, estimates, and assumptions that affect amounts reported in our condensed consolidated financial statements and disclosures of contingent assets and liabilities. In management’s opinion, the condensed consolidated financial statements include the normal, recurring adjustments necessary for a fair statement of results, and the out-of-period adjustments recorded in the nine months ended September 30, 2013 discussed below. Ultimate results could differ from our estimates. We evaluated the effects of and the need to disclose events that occurred subsequent to the balance sheet date. These statements should be read in conjunction with our audited consolidated financial statements and related notes for the years ended December 31, 2012 and 2011.
	In the second quarter of 2013, we recorded an out-of-period adjustment, which increased provision for finance receivable losses by $2.7 million and decreased basic and diluted earnings per share by $0.02 for the nine months ended September 30, 2013. The adjustment related to the correction of the identification of certain bankrupt real estate loan accounts for consideration as troubled debt restructured (“TDR”) finance receivables.
	In the third quarter of 2013, we recorded an out-of-period adjustment, which decreased provision for finance receivable losses by $3.8 million and increased basic and diluted earnings per share by $0.02 for the three months ended September 30, 2013. The adjustment related to the correction of certain inputs in our model supporting the TDR allowance for finance receivable losses. There was no impact for the nine months ended September 30, 2013 as the error was isolated to intra-period reporting in 2013.
	In the third quarter of 2013, we identified two errors in the classification of certain line items within our condensed consolidated statement of cash flows for the six months ended June 30, 2013. The errors related to the misclassifications of the original issue discount and rebate on the SpringCastle securitization.
	See reconciliation below of amounts previously presented in our condensed consolidated statement of cash flows for the six months ended June 30, 2013 in our final prospectus (the “Prospectus”), which forms part of our Registration Statement on Form S-1 filed with the SEC on October 16, 2013, to the corrected amounts:
		Six Months
		Ended
		June 30,
	(dollars in thousands)	2013
	Cash flows from operating activities:
	Depreciation and amortization
	As previously stated	$	(4,090	)
	Adjustment	(8,498		)
	As corrected	$	(12,588	)
	Cash flows from financing activities:
	Proceeds from issuance of long-term debt
	As previously stated	$	4,133,788
	Adjustment	(24,502		)
	As corrected	$	4,109,286
	Debt commissions on issuance of long-term debt
	As previously stated	$	(47,054	)
	Adjustment	33,000
	As corrected	$	(14,054	)
	In addition, we combined “Debt commissions on issuance of long-term debt” with “Proceeds from issuance of long-term debt” within our condensed consolidated statement of cash flows for the nine months ended September 30, 2013, as “Proceeds from issuance of long-term debt, net of commissions.”
	After evaluating the quantitative and qualitative aspects of these corrections (individually and in aggregate), management has determined that our previous quarterly and annual consolidated financial statements were not materially misstated.
	Due to the significance of the ownership interest acquired by FCFI (the “Fortress Acquisition”), the nature of the transaction, and at the direction of our acquirer, we applied push-down accounting to SFI as an acquired business. We revalued our assets and liabilities based on their fair values at the date of the Fortress Acquisition, November 30, 2010, in accordance with business combination accounting standards (“push-down accounting”).
ACCOUNTING PRONOUNCEMENTS	'
	ACCOUNTING PRONOUNCEMENTS ADOPTED
	Offsetting Assets and Liabilities
	In December 2011, the Financial Accounting Standards Board (“FASB”) issued an accounting standards update (“ASU”), ASU 2011-11, Balance Sheet (Topic 210): Disclosures about Offsetting Assets and Liabilities, which requires an entity to disclose information about offsetting and related arrangements to enable users of its financial statements to understand the effect of those arrangements on its financial position. In January 2013, the FASB issued ASU 2013-1, Clarifying the Scope of Disclosures About Offsetting Assets and Liabilities (Topic 210), which amended the effective date for ASU 2011-11 to be effective for annual periods beginning on or after January 1, 2013, and interim periods within those annual periods. The amendments were applied retrospectively for all prior periods presented. The adoption of this new standard did not have a material effect on our consolidated statements of financial condition, results of operations, or cash flows.
	Comprehensive Income
	In February 2013, the FASB issued ASU 2013-02, Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income, to improve the reporting of reclassifications out of accumulated other comprehensive income or loss. The amendments require an entity to present (either on the face of the statement where net income is presented or in the notes) the effect of significant reclassifications out of accumulated other comprehensive income or loss on the respective line items in net income if the amount being reclassified is required under U.S. GAAP to be reclassified in its entirety to net income. For other amounts that are not required under U.S. GAAP to be reclassified in their entirety to net income in the same reporting period, an entity is required to cross-reference other disclosures required under U.S. GAAP that provide additional detail about those amounts. The amendments in this ASU became effective prospectively for the Company for reporting periods beginning after December 15, 2012. The adoption of this ASU did not have a material effect on our consolidated statements of financial condition, results of operations, or cash flows.
	ACCOUNTING PRONOUNCEMENTS TO BE ADOPTED
	Income Taxes
	In July 2013, the FASB issued ASU 2013-11, Income Taxes (Topic 740), which clarifies the presentation requirements of unrecognized tax benefits when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists at the reporting date. The amendments in this ASU are effective for fiscal years, and interim periods within those years, beginning after December 15, 2014 and should be applied prospectively. The adoption of this ASU is not expected to have a material effect on our consolidated statements of financial condition, results of operations, or cash flows.
CHANGES IN ACCOUNTING POLICIES	'
	CHANGES IN ACCOUNTING POLICIES
	Beginning in the period ended March 31, 2013, our servicing practice was updated for the charge-off policy for personal loans in an effort to more closely align the timing of charge-offs when the Company believes a particular loan is uncollectible. We charge off to the allowance for finance receivable losses, personal loans which are greater than 180 days contractually delinquent.
	This change in policy was considered a change in estimate in accordance with ASC 250 and incorporated prospectively into our calculation of allowance for finance receivable losses beginning with the quarter ended March 31, 2013. We recorded $13.3 million in additional charge-offs in March 2013 as a result of this change.

Business_and_Summary_of_Signif2

Business and Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2013
Business and Summary of Significant Accounting Policies	'
Schedule of reconciliation of amounts previously presented in condensed statement of cash flows	'
		Six Months
		Ended
		June 30,
	(dollars in thousands)	2013
	Cash flows from operating activities:
	Depreciation and amortization
	As previously stated	$	(4,090	)
	Adjustment	(8,498		)
	As corrected	$	(12,588	)
	Cash flows from financing activities:
	Proceeds from issuance of long-term debt
	As previously stated	$	4,133,788
	Adjustment	(24,502		)
	As corrected	$	4,109,286
	Debt commissions on issuance of long-term debt
	As previously stated	$	(47,054	)
	Adjustment	33,000
	As corrected	$	(14,054	)

Finance_Receivables_Tables

Finance Receivables (Tables)	9 Months Ended
	Sep. 30, 2013
Finance Receivables	'
Schedule of components of net finance receivables by type	'
		Personal			SpringCastle				Real			Retail
	(dollars in thousands)	Loans			Portfolio				Estate Loans			Sales Finance		Total
	September 30, 2013
	Gross receivables (a)	$	3,462,921		$	2,633,240			$	8,170,418		$	129,602	$	14,396,181
	Unearned finance charges
	and points and fees	-515,575			-				-2,038			-12,804		-530,417
	Accrued finance charges	42,810			20,392				44,184			1,090		108,476
	Deferred origination costs	37,099			-				291			-		37,390
	Total	$	3,027,255		$	2,653,632			$	8,212,855		$	117,888	$	14,011,630
	December 31, 2012
	Gross receivables	$	2,984,423		N/A		(b)		$	8,909,523		$	233,296	$	12,127,242
	Unearned finance charges
	and points and fees	-402,828			N/A				-5,836			-27,087		-435,751
	Accrued finance charges	36,937			N/A				51,327			2,148		90,412
	Deferred origination costs	31,200			N/A				351			-		31,551
	Total	$	2,649,732		N/A				$	8,955,365		$	208,357	$	11,813,454
	(a)           Gross receivables are defined below:
	·                  finance receivables purchased as a performing receivable – gross finance receivables equal the UPB for interest bearing accounts and the gross remaining contractual payments for precompute accounts plus the remaining unearned discount, net of premium established at the time of purchase to reflect the finance receivable balance at its fair value;
	·                  finance receivables originated subsequent to the Fortress Acquisition – gross finance receivables equals the UPB for interest bearing accounts and the gross remaining contractual payments for precompute accounts; and
	·                  purchased credit impaired finance receivables – gross finance receivables equals the remaining estimated cash flows less the current balance of accretable yield on the purchased credit impaired accounts.
	(b)          Not applicable. The purchase of the SpringCastle Portfolio was completed on April 1, 2013.
Schedule of unused credit lines extended to customers by the Company	'
		September 30,				December 31,
	(dollars in thousands)	2013				2012
	SpringCastle Portfolio	$	447,764			$	N/A	(a)
	Real estate loans	65,201				86,437
	Retail sales finance	-		(b)		78,071
	Total	$	512,965			$	164,508
	(a)           Not applicable. The purchase of the SpringCastle Portfolio was completed on April 1, 2013.
	(b)          Reflects the cessation of purchases of revolving retail accounts effective January 16, 2013.
Summary of net finance receivable by type by days delinquent	'
			Personal			SpringCastle			Real			Retail
	(dollars in thousands)		Loans			Portfolio			Estate Loans			Sales Finance		Total
	September 30, 2013
	Net finance receivables:
	60-89 days past due		$	26,151		$	62,253		$	94,975		$	1,705	$	185,084
	90-119 days past due		19,433			43,156			63,202			1,094		126,885
	120-149 days past due		15,273			32,648			59,449			811		108,181
	150-179 days past due		12,263			10,171			38,551			649		61,634
	180 days or more past due		919			16,017			355,707			130		372,773
	Total delinquent finance receivables		74,039			164,245			611,884			4,389		854,557
	Current		2,904,671			2,352,344			7,416,990			110,114		12,784,119
	30-59 days past due		48,545			137,043			183,981			3,385		372,954
	Total		$	3,027,255		$	2,653,632		$	8,212,855		$	117,888	$	14,011,630
	December 31, 2012
	Net finance receivables:
	60-89 days past due		$	21,683		N/A		*	$	99,956		$	2,107	$	123,746
	90-119 days past due		17,538			N/A			73,803			1,416		92,757
	120-149 days past due		14,050			N/A			58,364			1,171		73,585
	150-179 days past due		9,613			N/A			45,648			743		56,004
	180 days or more past due		12,107			N/A			386,024			331		398,462
	Total delinquent finance receivables		74,991			N/A			663,795			5,768		744,554
	Current		2,534,960			N/A			8,094,459			197,392		10,826,811
	30-59 days past due		39,781			N/A			197,111			5,197		242,089
	Total		$	2,649,732		N/A			$	8,955,365		$	208,357	$	11,813,454
	*                  Not applicable. The purchase of the SpringCastle Portfolio was completed on April 1, 2013.
Schedule of performing and nonperforming net finance receivables by type	'
			Personal			SpringCastle			Real			Retail
	(dollars in thousands)		Loans			Portfolio			Estate Loans			Sales Finance		Total
	September 30, 2013
	Performing		$	2,979,367		$	2,551,640		$	7,695,946		$	115,204	$	13,342,157
	Nonperforming		47,888			101,992			516,909			2,684		669,473
	Total		$	3,027,255		$	2,653,632		$	8,212,855		$	117,888	$	14,011,630
	December 31, 2012
	Performing		$	2,596,424		N/A		*	$	8,391,526		$	204,696	$	11,192,646
	Nonperforming		53,308			N/A			563,839			3,661		620,808
	Total		$	2,649,732		N/A			$	8,955,365		$	208,357	$	11,813,454
	*                  Not applicable. The purchase of the SpringCastle Portfolio was completed on April 1, 2013.
Schedule of information regarding purchased credit impaired finance receivables	'
	(dollars in thousands)		SCP Loans			FA Loans			Total
	September 30, 2013
	Carrying amount, net of allowance		$	598,301		$	1,289,290		$	1,887,591
	Outstanding balance		$	947,940		$	1,835,193		$	2,783,133
	Allowance for purchased credit impaired finance receivable losses		$	-		$	46,350		$	46,350
	December 31, 2012
	Carrying amount, net of allowance		N/A		*	$	1,381,409		$	1,381,409
	Outstanding balance		N/A			$	1,968,817		$	1,968,817
	Allowance for purchased credit impaired finance receivable losses		N/A			$	17,358		$	17,358
	*                  Not applicable. The purchase of the SpringCastle Portfolio was completed on April 1, 2013.
Schedule of changes in accretable yield for purchased credit impaired finance receivables	'
	(dollars in thousands)		SCP Loans			FA Loans			Total
	Three Months Ended September 30, 2013
	Balance at beginning of period		$	407,237		$	849,153		$	1,256,390
	Accretion		(25,887		)	(32,224		)	(58,111		)
	Reclassifications from nonaccretable difference (a)		-			2,741			2,741
	Disposals of finance receivables (b)		(19,078		)	(8,471		)	(27,549		)
	Balance at end of period		$	362,272		$	811,199		$	1,173,471
	Three Months Ended September 30, 2012
	Balance at beginning of period		N/A		(c)	$	391,620		$	391,620
	Accretion		N/A			(34,996		)	(34,996		)
	Reclassifications from nonaccretable difference (a)		N/A			316,580			316,580
	Disposals of finance receivables (b)		N/A			(7,002		)	(7,002		)
	Balance at end of period		N/A			$	666,202		$	666,202
	Nine Months Ended September 30, 2013
	Balance at beginning of period		$	-		$	629,200		$	629,200
	Additions		437,604			-			437,604
	Accretion		(54,190		)	(97,616		)	(151,806		)
	Reclassifications from nonaccretable difference (a)		-			304,575			304,575
	Disposals of finance receivables (b)		(21,142		)	(24,960		)	(46,102		)
	Balance at end of period		$	362,272		$	811,199		$	1,173,471
	Nine Months Ended September 30, 2012
	Balance at beginning of period		N/A		(c)	$	466,648		$	466,648
	Accretion		N/A			(97,317		)	(97,317		)
	Reclassifications from nonaccretable difference (a)		N/A			316,580			316,580
	Disposals of finance receivables (b)		N/A			(19,709		)	(19,709		)
	Balance at end of period		N/A			$	666,202		$	666,202
	(a)           Reclassifications from nonaccretable difference for the three and nine months ended September 30, 2013 represent the increases in accretion resulting from higher estimated undiscounted cash flows. Reclassifications from nonaccretable difference for the three and nine months ended September 30, 2012 represent the increase in accretion related to an increase in the pool yield.
	(b)          Disposals of finance receivables represent finance charges forfeited due to purchased credit impaired finance receivables charged-off during the period.
	(c)           Not applicable. The purchase of the SpringCastle Portfolio was completed on April 1, 2013.
Schedule of information regarding TDR finance receivables	'
		Real Estate
	(dollars in thousands)	Loans
	September 30, 2013
	TDR gross finance receivables	$	1,268,266
	TDR net finance receivables	$	1,272,833
	Allowance for TDR finance receivable losses	$	160,983
	December 31, 2012
	TDR gross finance receivables	$	809,020
	TDR net finance receivables	$	812,969
	Allowance for TDR finance receivable losses	$	92,290
Schedule of TDR average net receivables and finance charges recognized on TDR finance receivables	'
		Three Months			Three Months			Nine Months			Nine Months
		Ended			Ended			Ended			Ended
		September 30,			September 30,			September 30,			September 30,
	(dollars in thousands)	2013			2012			2013			2012
	Real Estate Loans
	TDR average net receivables	$	1,232,112		$	590,024		$	1,079,510		$	451,248
	TDR finance charges recognized	$	17,171		$	8,572		$	45,959		$	18,470
Schedule of information regarding new volume of the TDR finance receivables	'
		Three Months			Three Months			Nine Months			Nine Months
		Ended			Ended			Ended			Ended
		September 30,			September 30,			September 30,			September 30,
	(dollars in thousands)	2013			2012			2013			2012
	Real Estate Loans
	Number of TDR accounts	1,621			1,634			5,930			3,610
	Pre-modification TDR net finance receivables	$	132,366		$	154,492		$	468,782		$	367,858
	Post-modification TDR net finance receivables	$	140,234		$	152,073		$	499,087		$	370,031
Schedule of net finance receivables that were modified as TDR finance receivables within the previous 12 months and for which there was a default during the period	'
		Three Months			Three Months			Nine Months			Nine Months
		Ended			Ended			Ended			Ended
		September 30,			September 30,			September 30,			September 30,
	(dollars in thousands)	2013			2012			2013			2012
	Real Estate Loans
	Number of TDR accounts	378			126			797			408
	TDR net finance receivables*	$	26,120		$	12,416		$	59,809		$	47,418
	*                  Represents the corresponding balance of TDR net finance receivables at the end of the month in which they defaulted.

Allowance_for_Finance_Receivab1

Allowance for Finance Receivable Losses (Tables)	9 Months Ended
	Sep. 30, 2013
Allowance for Finance Receivable Losses	'
Schedule of changes in the allowance for finance receivable losses by finance receivable type	'
		Personal			SpringCastle			Real			Retail			Consolidated
	(dollars in thousands)	Loans			Portfolio			Estate Loans			Sales Finance			Total
	Three Months Ended September 30, 2013
	Balance at beginning of period	$	60,250		$	-		$	184,585		$	920		$	245,755
	Provision for finance receivable losses (a)	39,747			61,194			56,001			1,843			158,785
	Charge-offs	(32,528		)	(61,470		)	(33,129		)	(2,032		)	(129,159		)
	Recoveries	2,136			2,210			1,326			294			5,966
	Balance at end of period	$	69,605		$	1,934		$	208,783		$	1,025		$	281,347
	Three Months Ended September 30, 2012
	Balance at beginning of period	$	41,431		N/A		(d)	$	49,051		$	1,191		$	91,673
	Provision for finance receivable losses (a)	29,010			N/A			59,327			2,518			90,855
	Charge-offs	(26,797		)	N/A			(31,433		)	(4,049		)	(62,279		)
	Recoveries	7,865			N/A			2,545			2,427			12,837
	Balance at end of period	$	51,509		N/A			$	79,490		$	2,087		$	133,086
	Nine Months Ended September 30, 2013
	Balance at beginning of period	$	66,580		$	-		$	111,248		$	2,260		$	180,088
	Provision for finance receivable losses (a)	64,344			78,991			202,622			(4,234		)	341,723
	Charge-offs (b)	(106,162		)	(79,267		)	(120,699		)	(7,338		)	(313,466		)
	Recoveries (c)	44,843			2,210			15,612			10,337			73,002
	Balance at end of period	$	69,605		$	1,934		$	208,783		$	1,025		$	281,347
	Nine Months Ended September 30, 2012
	Balance at beginning of period	$	39,522		N/A		(d)	$	31,471		$	1,007		$	72,000
	Provision for finance receivable losses (a)	69,731			N/A			148,873			9,190			227,794
	Charge-offs	(82,035		)	N/A			(107,850		)	(15,974		)	(205,859		)
	Recoveries	25,398			N/A			6,996			8,058			40,452
	Transfers to finance receivables held for sale (e)	(1,107		)	N/A			-			(194		)	(1,301		)
	Balance at end of period	$	51,509		N/A			$	79,490		$	2,087		$	133,086
	(a)           Components of provision for finance receivable losses on our real estate loans were as follows:
		Three Months			Three Months			Nine Months			Nine Months
		Ended			Ended			Ended			Ended
		September 30,			September 30,			September 30,			September 30,
	(dollars in thousands)	2013			2012			2013			2012
	Real estate loans
	Provision for finance receivable losses
	Non-credit impaired finance receivables	$	17,947		$	19,580		$	63,233		$	70,074
	Purchased credit impaired finance receivables	21,192			17,955			60,708			37,579
	TDR finance receivables	16,862			21,792			78,681			41,220
	Total	$	56,001		$	59,327		$	202,622		$	148,873
	(b)          Effective March 31, 2013, we charge off to the allowance for finance receivable losses for personal loans that are 180 days past due. Previously, we charged-off to the allowance for finance receivable losses for personal loans on which payments received in the prior six months totaled less than 5% of the original loan amount. As a result of this change, we recorded $13.3 million of additional charge-offs in March 2013.
	(c)           Recoveries during the nine months ended September 30, 2013 included $41.2 million ($25.4 million of personal loan recoveries, $9.9 million of real estate loan recoveries, and $5.9 million of retail sales finance recoveries) resulting from a sale of previously charged-off finance receivables in June 2013.
	(d)          Not applicable. The purchase of the SpringCastle Portfolio was completed on April 1, 2013.
	(e)           During the nine months ended September 30, 2012, we decreased the allowance for finance receivable losses as a result of the transfers of $77.8 million of finance receivables from finance receivables held for investment to finance receivables held for sale due to management’s intent to no longer hold these finance receivables for the foreseeable future.
Schedule of components of provision for finance receivable losses on real estate loans	'
		Three Months			Three Months			Nine Months			Nine Months
		Ended			Ended			Ended			Ended
		September 30,			September 30,			September 30,			September 30,
	(dollars in thousands)	2013			2012			2013			2012
	Real estate loans
	Provision for finance receivable losses
	Non-credit impaired finance receivables	$	17,947		$	19,580		$	63,233		$	70,074
	Purchased credit impaired finance receivables	21,192			17,955			60,708			37,579
	TDR finance receivables	16,862			21,792			78,681			41,220
	Total	$	56,001		$	59,327		$	202,622		$	148,873
Schedule of carrying value charged-off for purchased credit impaired loans	'
		Three Months			Three Months			Nine Months			Nine Months
		Ended			Ended			Ended			Ended
		September 30,			September 30,			September 30,			September 30,
	(dollars in thousands)	2013			2012			2013			2012
	Charged-off against provision for finance receivable losses:
	SCP Loans	$	31,544		$	N/A	(a)	$	48,717		$	N/A	(a)
	FA Loans gross charge-offs (b)	10,074			9,384			31,737			29,008
	(a)           Not applicable. The purchase of the SpringCastle Portfolio was completed on April 1, 2013.
	(b)          Represents additional impairment recognized, subsequent to the establishment of the pools of purchased credit impaired loans, related to loans that have been foreclosed and transferred to real estate owned status.
Schedule of allowance for finance receivable losses and net finance receivables by type and by impairment method	'
		Personal			SpringCastle			Real			Retail
	(dollars in thousands)	Loans			Portfolio			Estate Loans			Sales Finance			Total
	September 30, 2013
	Allowance for finance receivable losses for finance receivables:
	Collectively evaluated for impairment	$	69,605		$	1,934		$	1,450		$	1,025		$	74,014
	Acquired with deteriorated credit quality (purchased credit impaired finance receivables)	-			-			46,350			-			46,350
	Individually evaluated for impairment (TDR finance receivables)	-			-			160,983			-			160,983
	Total	$	69,605		$	1,934		$	208,783		$	1,025		$	281,347
	Finance receivables:
	Collectively evaluated for impairment	$	3,027,255		$	2,055,331		$	5,604,382		$	117,888		$	10,804,856
	Purchased credit impaired finance receivables	-			598,301			1,335,640			-			1,933,941
	TDR finance receivables	-			-			1,272,833			-			1,272,833
	Total	$	3,027,255		$	2,653,632		$	8,212,855		$	117,888		$	14,011,630
	December 31, 2012
	Allowance for finance receivable losses for finance receivables:
	Collectively evaluated for impairment	$	66,580		N/A		*	$	1,600		$	2,260		$	70,440
	Purchased credit impaired finance receivables	-			N/A			17,358			-			17,358
	TDR finance receivables	-			N/A			92,290			-			92,290
	Total	$	66,580		N/A			$	111,248		$	2,260		$	180,088
	Finance receivables:
	Collectively evaluated for impairment	$	2,649,732		N/A		*	$	6,743,629		$	208,357		$	9,601,718
	Purchased credit impaired finance receivables	-			N/A			1,398,767			-			1,398,767
	TDR finance receivables	-			N/A			812,969			-			812,969
	Total	$	2,649,732		N/A			$	8,955,365		$	208,357		$	11,813,454
	*                  Not applicable. The purchase of the SpringCastle Portfolio was completed on April 1, 2013.

Finance_Receivables_Held_for_S1

Finance Receivables Held for Sale (Tables)	9 Months Ended
	Sep. 30, 2013
Finance Receivables Held for Sale	'
Schedule of activity in reserve for sales recourse obligations	'
		At or for the			At or for the			At or for the			At or for the
		Three Months			Three Months			Nine Months			Nine Months
		Ended			Ended			Ended			Ended
		September 30,			September 30,			September 30,			September 30,
	(dollars in thousands)	2013			2012			2013			2012
	Balance at beginning of period	$	4,766		$	1,765		$	4,863		$	1,648
	Provision for recourse obligations	-			-			322			117
	Recourse losses	(42		)	(25		)	(461		)	(25		)
	Balance at end of period	$	4,724		$	1,740		$	4,724		$	1,740

Investment_Securities_Tables

Investment Securities (Tables)	9 Months Ended
	Sep. 30, 2013
Investment Securities	'
Schedule of the cost/amortized cost, unrealized gains and losses, and fair value of investment securities by type, which are classified as available-for-sale	'
		Cost/
		Amortized			Unrealized			Unrealized			Fair
	(dollars in thousands)	Cost			Gains			Losses			Value
	September 30, 2013
	Fixed maturity investment securities:
	Bonds:
	U.S. government and government sponsored entities	$	75,615		$	1,028		$	(170	)	$	76,473
	Obligations of states, municipalities, and political subdivisions	94,319			2,215			(162		)	96,372
	Corporate debt	230,681			6,349			(2,276		)	234,754
	Mortgage-backed, asset-backed, and collateralized:
	Residential mortgage-backed securities (“RMBS”)	135,468			6,487			(1,458		)	140,497
	Commercial mortgage-backed securities (“CMBS”)	22,802			1,209			(211		)	23,800
	Collateralized debt obligations (“CDO”)/Asset-backed securities (“ABS”)	18,999			679			(24		)	19,654
	Total	577,884			17,967			(4,301		)	591,550
	Other long-term investments*	1,395			46			(66		)	1,375
	Common stocks	964			-			(14		)	950
	Total	$	580,243		$	18,013		$	(4,381	)	$	593,875
	December 31, 2012
	Fixed maturity investment securities:
	Bonds:
	U.S. government and government sponsored entities	$	50,717		$	2,488		$	-		$	53,205
	Obligations of states, municipalities, and political subdivisions	150,721			4,998			(249		)	155,470
	Corporate debt	365,342			11,051			(1,397		)	374,996
	Mortgage-backed, asset-backed, and collateralized:
	RMBS	183,835			8,029			(71		)	191,793
	CMBS	40,388			1,245			(87		)	41,546
	CDO/ABS	67,123			1,466			(8		)	68,581
	Total	858,126			29,277			(1,812		)	885,591
	Other long-term investments*	1,404			-			(24		)	1,380
	Common stocks	974			30			(29		)	975
	Total	$	860,504		$	29,307		$	(1,865	)	$	887,946
	*                  Excludes interest in a limited partnership that we account for using the equity method ($0.6 million at September 30, 2013 and December 31, 2012).
Schedule of fair value and unrealized losses on investment securities by type and length of time in a continuous unrealized loss position	'
		Less Than 12 Months						12 Months or Longer						Total
		Fair			Unrealized			Fair			Unrealized			Fair		Unrealized
	(dollars in thousands)	Value			Losses			Value			Losses			Value		Losses
	September 30, 2013
	Bonds:
	U.S. government and government sponsored entities	$	20,935		$	(170	)	$	-		$	-		$	20,935	$	(170	)
	Obligations of states, municipalities, and political subdivisions	3,035			(162		)	-						3,035		(162		)
	Corporate debt	49,565			(1,872		)	8,712			(404		)	58,277		(2,276		)
	RMBS	40,301			(1,458		)	31			-			40,332		(1,458		)
	CMBS	9,406			(211		)	-			-			9,406		(211		)
	CDO/ABS	5,891			(24		)	-			-			5,891		(24		)
	Total	129,133			(3,897		)	8,743			(404		)	137,876		(4,301		)
	Other long-term investments	135			(66		)	-			-			135		(66		)
	Common stocks	100			(14		)	-			-			100		(14		)
	Total	$	129,368		$	(3,977	)	$	8,743		$	(404	)	$	138,111	$	(4,381	)
	December 31, 2012
	Bonds:
	U.S. government and government sponsored entities	$	1,310		$	-		$	-		$	-		$	1,310	$	-
	Obligations of states, municipalities, and political subdivisions	1,570			(4		)	9,646			(245		)	11,216		(249		)
	Corporate debt	30,942			(527		)	49,690			(870		)	80,632		(1,397		)
	RMBS	32,047			(70		)	46			(1		)	32,093		(71		)
	CMBS	11,290			(52		)	5,673			(35		)	16,963		(87		)
	CDO/ABS	5,442			(8		)	-			-			5,442		(8		)
	Total	82,601			(661		)	65,055			(1,151		)	147,656		(1,812		)
	Other long-term investments	178			(23		)	8			(1		)	186		(24		)
	Common stocks	-			-			85			(29		)	85		(29		)
	Total	$	82,779		$	(684	)	$	65,148		$	(1,181	)	$	147,927	$	(1,865	)
Schedule of components of other-than-temporary impairment charges on investment securities	'
		Three Months			Three Months			Nine Months			Nine Months
		Ended			Ended			Ended			Ended
		September 30,			September 30,			September 30,			September 30,
	(dollars in thousands)	2013			2012			2013			2012
	Total other-than-temporary impairment losses	$	-		$	(254	)	$	(26	)	$	(906	)
	Portion of loss recognized in accumulated other comprehensive loss	-			-			-			-
	Net impairment losses recognized in net loss	$	-		$	(254	)	$	(26	)	$	(906	)
Schedule of changes in the cumulative amount of credit losses (recognized in earnings) on other-than-temporarily impaired investment securities	'
		At or for the			At or for the			At or for the			At or for the
		Three Months			Three Months			Nine Months			Nine Months
		Ended			Ended			Ended			Ended
		September 30,			September 30,			September 30,			September 30,
	(dollars in thousands)	2013			2012			2013			2012
	Balance at beginning of period	$	1,523		$	4,377		$	1,650		$	3,725
	Additions:
	Due to other-than-temporary impairments:
	Impairment previously recognized	-			254			26			906
	Reductions:
	Realized due to dispositions with no prior intention to sell	-			(2,962		)	(153		)	(2,962		)
	Balance at end of period	$	1,523		$	1,669		$	1,523		$	1,669
Schedule of fair values of investment securities sold or redeemed and the resulting realized gains, realized losses, and net realized gains (losses)	'
		Three Months			Three Months			Nine Months			Nine Months
		Ended			Ended			Ended			Ended
		September 30,			September 30,			September 30,			September 30,
	(dollars in thousands)	2013			2012			2013			2012
	Fair value	$	52,232		$	310,313		$	498,680		$	520,704
	Realized gains	$	237		$	1,349		$	3,374		$	2,289
	Realized losses	(270		)	(1,081		)	(662		)	(1,572		)
	Net realized gains (losses)	$	(33	)	$	268		$	2,712		$	717
Schedule of contractual maturities of fixed-maturity investment securities	'
	(dollars in thousands)	Fair			Amortized
	September 30, 2013	Value			Cost
	Fixed maturities, excluding mortgage-backed securities:
	Due in 1 year or less	$	20,368		$	20,300
	Due after 1 year through 5 years	201,805			196,896
	Due after 5 years through 10 years	131,516			131,146
	Due after 10 years	53,910			52,273
	Mortgage-backed, asset-backed, and collateralized securities	183,951			177,269
	Total	$	591,550		$	577,884

Transactions_with_Affiliates_o1

Transactions with Affiliates of Fortress or AIG (Tables)	9 Months Ended
	Sep. 30, 2013
Transactions with Affiliates of Fortress or AIG	'
Schedule of subservicing fees and refinancing concessions	'
		Three Months		Three Months		Nine Months		Nine Months
		Ended		Ended		Ended		Ended
		September 30,		September 30,		September 30,		September 30,
	(dollars in thousands)	2013		2012		2013		2012
	Subservicing fees	$	2,132	$	2,380	$	6,556	$	7,525
	Refinancing concessions	$	-	$	216	$	265	$	4,177

Longterm_Debt_Tables

Long-term Debt (Tables)	9 Months Ended
	Sep. 30, 2013
Long-term Debt	'
Schedule of principal maturities of long-term debt by type of debt	'
					Medium			Euro			Secured						Junior
		Retail			Term			Denominated			Term						Subordinated
	(dollars in thousands)	Notes			Notes (a)			Note (b)			Loan (c)			Securitizations			Debt			Total
	Interest rates (d)	4.95%-7.50		%	5.40%-8.25		%	4.125		%	4.75%-5.50		%	1.27-6.00		%	6		%
	Fourth quarter 2013	$	2,903		$	-		$	416,637		$	-		$	-		$	-		$	419,540
	First quarter 2014	1,115			-			-			-			-			-			1,115
	Second quarter 2014	10,892			-			-			-			-			-			10,892
	Third quarter 2014	8,569			-			-			-			-			-			8,569
	Remainder of 2014	335,486			-			-			-			-			-			335,486
	2015	47,254			750,000			-			-			-			-			797,254
	2016	-			375,000			-			-			-			-			375,000
	2017	-			2,416,337			-			550,000			-			-			2,966,337
	2018-2067	-			1,250,000			-			750,000			-			350,000			2,350,000
	Securitizations (e)	-			-			-			-			7,608,751			-			7,608,751
	Total principal maturities	$	406,219		$	4,791,337		$	416,637		$	1,300,000		$	7,608,751		$	350,000		$	14,872,944
	Total carrying amount	$	382,061		$	4,148,608		$	432,245		$	1,303,739		$	7,560,743		$	171,565		$	13,998,961
	(a)           Medium-term notes at September 30, 2013 included aggregate principal amounts of $300 million of Senior Notes issued in May 2013 and $950 million of Senior Notes issued in September 2013 of which $700 million were exchanged for medium-term notes due 2017.
	(b)          Euro denominated note includes a €323.4 million note, shown here at the U.S. dollar equivalent at time of issuance.
	(c)           Our secured term loan is issued by wholly owned Company subsidiaries and guaranteed by SFC and the Subsidiary Guarantors.
	(d)          The interest rates shown are the range of contractual rates in effect at September 30, 2013.
	(e)           Securitizations are not included in above maturities by period due to their variable monthly repayments.

Variable_Interest_Entities_Tab

Variable Interest Entities (Tables)	9 Months Ended
	Sep. 30, 2013
Variable Interest Entities	'
Schedule of carrying amounts of consolidated VIE assets and liabilities associated with securitization trusts	'
		September 30,		December 31,
	(dollars in thousands)	2013		2012
	Assets
	Finance receivables:
	Personal loans	$	1,696,019	$	-
	SpringCastle Portfolio	2,653,632		N/A*
	Real estate loans	5,452,163		4,096,108
	Allowance for finance receivable losses	89,584		14,502
	Restricted cash	415,841		108,994
	Liabilities
	Long-term debt	$	7,560,743	$	3,120,599
	*                  Not applicable. The purchase of the SpringCastle Portfolio was completed on April 1, 2013.

Derivative_Financial_Instrumen1

Derivative Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2013
Derivative Financial Instruments	'
Schedule of fair value of derivative instruments presented on a gross basis	'
		September 30, 2013						December 31, 2012
	(dollars in thousands)	Notional		Derivative		Derivative		Notional		Derivative			Derivative
		Amount		Assets		Liabilities		Amount		Assets			Liabilities
	Non-Designated Hedging Instruments
	Cross currency interest rate	$	-	$	-	$	-	$	416,636	$	26,699		$	-
Schedule of amount of gain (loss) for cash flow hedges recognized in accumulated other comprehensive income or loss, reclassified from accumulated other comprehensive income or loss into other revenues (effective portion), and recognized in other revenues (ineffective portion)	'
				From AOCI(L) (a) to							Recognized
				Other							in Other
				Revenues -		Interest					Revenues -
	(dollars in thousands)	AOCI(L)		Other		Expense		Earnings (b)			Other
	Three Months Ended
	September 30, 2013
	Cross currency interest rate	$	-	$	-	$	-	$	-		$	-
	Three Months Ended
	September 30, 2012
	Cross currency interest rate	$	-	$	293	$	899	$	1,192		$	-
	Nine Months Ended
	September 30, 2013
	Cross currency interest rate	$	-	$	-	$	160	$	160		$	-
	Nine Months Ended
	September 30, 2012
	Cross currency interest rate	$	-16,987	$	-12,453	$	975	$	-11,478		$	-426
	(a)           Accumulated other comprehensive income (loss).
	(b)          Represents the total amounts reclassified from accumulated other comprehensive income or loss to other revenues – other and to interest expense for cash flow hedges as disclosed on our condensed consolidated statement of comprehensive income (loss).
Schedule of amounts recognized in other revenues - other for non-designated hedging instruments	'
		Three Months		Three Months		Nine Months		Nine Months
		Ended		Ended		Ended		Ended
		September 30,		September 30,		September 30,		September 30,
	(dollars in thousands)	2013		2012		2013		2012
	Non-Designated Hedging Instruments
	Cross currency interest rate	$	986	$	-19,244	$	-3,376	$	-23,825
Schedule of derivative adjustments included in other revenues - other	'
		Three Months		Three Months		Nine Months		Nine Months
		Ended		Ended		Ended		Ended
		September 30,		September 30,		September 30,		September 30,
	(dollars in thousands)	2013		2012		2013		2012
	Mark to market gains (losses)	$	6,260	$	-6,364	$	-8,244	$	-33,687
	Net interest income	1,701		4,955		9,161		14,575
	Credit valuation adjustment gains (losses)	11		211		50		-3,614
	Ineffectiveness losses	-		-		-		-426
	Other	-292		-1,258		-292		-517
	Total	$	7,680	$	-2,456	$	675	$	-23,669

Earnings_Loss_Per_Share_Tables

Earnings (Loss) Per Share (Tables)	9 Months Ended
	Sep. 30, 2013
Earnings (Loss) Per Share	'
Schedule of weighted average number of shares outstanding and earnings (loss) per share	'
		Three Months		Three Months		Nine Months		Nine Months
		Ended		Ended		Ended		Ended
		September 30,		September 30,		September 30,		September 30,
		2013		2012		2013		2012
	Share Data:
	Weighted average number of shares outstanding:
	Basic and diluted	100,000,000		100,000,000		100,000,000		100,000,000
	Earnings (loss) per share:
	Basic and diluted	$	-0.91	$	-0.45	$	-0.46	$	-1.38

Accumulated_Other_Comprehensiv1

Accumulated Other Comprehensive Income (Loss) (Tables)	9 Months Ended
	Sep. 30, 2013
Accumulated Other Comprehensive Income (Loss)	'
Schedule of changes in accumulated other comprehensive income (loss)	'
										Total
										Accumulated
		Unrealized		Unrealized		Retirement		Foreign		Other
		Gains (Losses)		Gains (Losses)		Plan		Currency		Comprehensive
		Investment		Cash Flow		Liabilities		Translation		Income
	(dollars in thousands)	Securities		Hedges		Adjustments		Adjustments		(Loss)
	Three Months Ended September 30, 2013
	Balance at beginning of period	$	9,065	$	-	$	8,120	$	6,221	$	23,406
	Other comprehensive loss before reclassifications	-226		-		-		-2,056		-2,282
	Reclassification adjustments from accumulated other comprehensive income	21		-		-		-		21
	Balance at end of period	$	8,860	$	-	$	8,120	$	4,165	$	21,145
	Three Months Ended September 30, 2012
	Balance at beginning of period	$	13,325	$	1,511	$	-21,828	$	1,365	$	-5,627
	Other comprehensive income before reclassifications	3,056		-		-		3,067		6,123
	Reclassification adjustments from accumulated other comprehensive income	-8		-774		-		-		-782
	Balance at end of period	$	16,373	$	737	$	-21,828	$	4,432	$	-286
	Nine Months Ended September 30, 2013
	Balance at beginning of period	$	17,837	$	104	$	8,120	$	4,127	$	30,188
	Other comprehensive income (loss) before reclassifications	-7,231		-		-		38		-7,193
	Reclassification adjustments from accumulated other comprehensive income	-1,746		-104		-		-		-1,850
	Balance at end of period	$	8,860	$	-	$	8,120	$	4,165	$	21,145
	Nine Months Ended September 30, 2012
	Balance at beginning of period	$	5,080	$	4,318	$	-35,221	$	152	$	-25,671
	Other comprehensive income (loss) before reclassifications	11,259		-11,042		13,393		4,280		17,890
	Reclassification adjustments from accumulated other comprehensive income	34		7,461		-		-		7,495
	Balance at end of period	$	16,373	$	737	$	-21,828	$	4,432	$	-286
Schedule of reclassification adjustments from accumulated other comprehensive income (loss)	'
		Three Months		Three Months		Nine Months		Nine Months
		Ended		Ended		Ended		Ended
		September 30,		September 30,		September 30,		September 30,
	(dollars in thousands)	2013		2012		2013		2012
	Unrealized gains (losses) on investment securities:
	Reclassification from accumulated other comprehensive income (loss) to investment revenues, before taxes	$	-33	$	13	$	2,686	$	-52
	Income tax effect	12		-5		-940		18
	Reclassification from accumulated other comprehensive income (loss) to investment revenues, net of taxes	-21		8		1,746		-34
	Unrealized gains (losses) on cash flow hedges:
	Reclassification from accumulated other comprehensive income (loss) to interest expense, before taxes	-		899		160		975
	Reclassification from accumulated other comprehensive income (loss) to other revenues - other, before taxes	-		293		-		-12,453
	Income tax effect	-		-418		-56		4,017
	Reclassification from accumulated other comprehensive income (loss) to interest expense and other revenues - other, net of taxes	-		774		104		-7,461
	Total	$	-21	$	782	$	1,850	$	-7,495

Restructuring_Tables

Restructuring (Tables)	9 Months Ended
	Sep. 30, 2013
Restructuring	'
Schedule of restructuring expenses and related asset impairment and other expenses by business segment	'
	(dollars in thousands)	Consumer		Insurance		Real Estate		Other		Consolidated
										Total
	Nine Months Ended September 30, 2012
	Restructuring expenses	$	15,634	$	229	$	818	$	6,822	$	23,503
Schedule of changes in restructuring liability	'
	(dollars in thousands)	Severance		Contract		Asset		Other Exit Expenses*		Total Restructuring Expenses
		Expenses		Termination		Writedowns
				Expenses
	Three Months Ended September 30, 2013
	Balance at beginning of period	$	-	$	113	$	-	$	-	$	113
	Amounts paid	-		-44		-		-		-44
	Balance at end of period	$	-	$	69	$	-	$	-	$	69
	Three Months Ended September 30, 2012
	Balance at beginning of period	$	2,168	$	1,609	$	-	$	397	$	4,174
	Amounts paid	-1,583		-885		-		-136		-2,604
	Balance at end of period	$	585	$	724	$	-	$	261	$	1,570
	Nine Months Ended September 30, 2013
	Balance at beginning of period	$	56	$	365	$	-	$	-	$	421
	Amounts paid	-56		-296		-		-		-352
	Balance at end of period	$	-	$	69	$	-	$	-	$	69
	Nine Months Ended September 30, 2012
	Balance at beginning of period	$	-	$	-	$	-	$	-	$	-
	Amounts charged to expense	11,600		5,840		5,246		817		23,503
	Amounts paid	-11,015		-5,116		-		-756		-16,887
	Non-cash expenses	-		-		-5,246		200		-5,046
	Balance at end of period	$	585	$	724	$	-	$	261	$	1,570
	*                  Primarily includes removal expenses for branch furniture and signs and fees for outplacement services. Also includes the impairment of the market value adjustment on leased branch offices from the Fortress Acquisition.

Benefit_Plans_Tables

Benefit Plans (Tables)	9 Months Ended
	Sep. 30, 2013
Benefit Plans	'
Schedule of components of net periodic benefit cost	'
		Three Months		Three Months		Nine Months		Nine Months
		Ended		Ended		Ended		Ended
		September 30,		September 30,		September 30,		September 30,
	(dollars in thousands)	2013		2012		2013		2012
	Pension
	Components of net periodic benefit cost:
	Service cost	$	-	$	3,728	$	-	$	11,852
	Interest cost	3,589		4,790		10,769		14,345
	Expected return on assets	-3,874		-5,159		-11,622		-15,530
	Amortization of net loss	12		23		35		296
	Net periodic benefit cost	$	-273	$	3,382	$	-818	$	10,963
	Postretirement
	Components of net periodic benefit cost:
	Service cost	$	81	$	76	$	242	$	234
	Interest cost	64		71		193		214
	Curtailment gain	-		-		-		-110
	Net periodic benefit cost	$	145	$	147	$	435	$	338

Segment_Information_Tables

Segment Information (Tables)	9 Months Ended
	Sep. 30, 2013
Segment Information	'
Schedule of information about the Company's segments as well as reconciliations to condensed consolidated financial statement amounts	'
								Acquisitions												Push-down
								and												Accounting			Consolidated
	(dollars in thousands)	Consumer			Insurance			Servicing			Real Estate			Other			Eliminations			Adjustments			Total
	Three Months Ended September 30, 2013
	Interest income:
	Finance charges	$	188,601		$	-		$	163,804		$	170,772		$	10,002		$	-		$	52,121		$	585,300
	Interest expense	38,247			-			22,419			131,233			3,322			-			33,218			228,439
	Net interest income	150,354			-			141,385			39,539			6,680			-			18,903			356,861
	Provision for finance receivable losses	38,174			-			61,194			42,895			2,392			-			14,130			158,785
	Net interest income after provision for finance receivable losses	112,180			-			80,191			(3,356		)	4,288			-			4,773			198,076
	Other revenues:
	Insurance	-			38,266			-			-			18			-			(7		)	38,277
	Investment	-			8,308			-			-			-			-			(1,552		)	6,756
	Intersegment - insurance commissions	15,131			(15,142		)	-			36			(25		)	-			-			-
	Portfolio servicing fees from SpringCastle	-			-			9,565			-			-			(9,565		)	-			-
	Net loss on repurchases and repayments of debt	(2,890		)	-			-			(17,176		)	(706		)	-			(13,731		)	(34,503		)
	Other	910			2,426			279			(2,045		)	(2		)	-			35			1,603
	Total other revenues	13,151			33,858			9,844			(19,185		)	(715		)	(9,565		)	(15,255		)	12,133
	Other expenses:
	Operating expenses:
	Salaries and benefits	62,318			4,481			4,006			7,551			136,249			-			(53		)	214,552
	Other operating expenses	30,421			3,115			18,605			14,313			2,037			-			1,104			69,595
	Portfolio servicing fees to Springleaf	-			-			9,565			-			-			(9,565		)	-			-
	Insurance losses and loss adjustment expenses	-			16,849			-			-			-			-			(299		)	16,550
	Total other expenses	92,739			24,445			32,176			21,864			138,286			(9,565		)	752			300,697
	Income (loss) before provision for (benefit from) income taxes	32,592			9,413			57,859			(44,405		)	(134,713		)	-			(11,234		)	(90,488		)
	Income (loss) before provision for (benefit from) income taxes attributable to non-controlling interests	-			-			29,851			-			-			-			-			29,851
	Income (loss) before provision for (benefit from) income attributable to Springleaf	$	32,592		$	9,413		$	28,008		$	(44,405	)	$	(134,713	)	$	-		$	(11,234	)	$	(120,339	)
														Push-down
														Accounting			Consolidated
	(dollars in thousands)	Consumer			Insurance			Real Estate			Other			Adjustments			Total
	Three Months Ended September 30, 2012
	Interest income:
	Finance charges	$	149,333		$	-		$	200,382		$	22,604		$	51,303		$	423,622
	Finance receivables held for sale originated as held for investment	-			-			344			-			2			346
	Total interest income	149,333			-			200,726			22,604			51,305			423,968
	Interest expense	35,369			-			167,618			7,259			58,601			268,847
	Net interest income	113,964			-			33,108			15,345			(7,296		)	155,121
	Provision for finance receivable losses	17,633			-			(108,117		)	2,663			178,676			90,855
	Net interest income after provision for finance receivable losses	96,331			-			141,225			12,682			(185,972		)	64,266
	Other revenues:
	Insurance	-			31,718			-			23			(22		)	31,719
	Investment	-			7,976			-			1,630			(2,229		)	7,377
	Intersegment - insurance commissions	10,576			(10,547		)	29			(58		)	-			-
	Net gain (loss) on repurchases and repayments of debt	3,228			-			7,572			775			(22,245		)	(10,670		)
	Other	(1,957		)	1,543			(13,322		)	1,353			9,674			(2,709		)
	Total other revenues	11,847			30,690			(5,721		)	3,723			(14,822		)	25,717
	Other expenses:
	Operating expenses:
	Salaries and benefits	60,970			2,890			7,052			7,334			(124		)	78,122
	Other operating expenses	21,000			1,758			12,869			23,329			6,535			65,491
	Insurance losses and loss adjustment expenses	-			15,360			-			-			(208		)	15,152
	Total other expenses	81,970			20,008			19,921			30,663			6,203			158,765
	Income (loss) before provision for (benefit from) income taxes	$	26,208		$	10,682		$	115,583		$	(14,258	)	$	(206,997	)	$	(68,782	)
									Acquisitions														Push-down
									and														Accounting			Consolidated
	(dollars in thousands)	Consumer			Insurance				Servicing			Real Estate			Other			Eliminations					Adjustments			Total
	At or for the Nine Months Ended September 30, 2013
	Interest income:
	Finance charges	$	519,688		$	-			$	330,682		$	535,280		$	37,631		$					$	155,653		$	1,578,934
	Interest expense	111,116			-				47,010			423,671			12,163								103,405			697,365
	Net interest income	408,572			-				283,672			111,609			25,468			-					52,248			881,569
	Provision for finance receivable losses	52,188			-				78,991			192,519			(3,355		)	-					21,380			341,723
Net interest income after provision for finance receivable losses	356,384			-				204,681			(80,910		)	28,823			-					30,868			539,846
Other revenues:
Insurance	-			107,114				-			-			58			-					(28		)	107,144
Investment	-			31,054				-			-			1,396			-					(4,763		)	27,687
Intersegment - insurance
commissions	43,341			(43,347			)	-			94			(88		)	-					-			-
Portfolio servicing fees
from SpringCastle	-			-				11,945			-			-			(11,945				)	-			-
Net gain (loss) on repurchases and repayments of debt	(4,390		)	-				-			(36,776		)	(977		)	-					7,585			(34,558		)
Other	1,698			6,797				360			(1,644		)	(92		)	-					(133		)	6,986
Total other revenues	40,649			101,618				12,305			(38,326		)	297			(11,945				)	2,661			107,259
Other expenses:
Operating expenses:
Salaries and benefits	184,077			11,424				6,417			20,648			149,436			-					(160		)	371,842
Other operating expenses	87,609			7,993				40,741			42,281			9,531			-					3,419			191,574
Portfolio servicing fees to Springleaf	-			-				11,945						-			(11,945				)	-			-
Insurance losses and loss adjustment expenses	-			48,373				-						-			-					(723		)	47,650
Total other expenses	271,686			67,790				59,103			62,929			158,967			(11,945				)	2,536			611,066
Income (loss) before provision for (benefit from) income taxes	125,347			33,828				157,883			(182,165		)	(129,847		)	-					30,993			36,039
Income (loss) before provision for (benefit from) income taxes attributable to non-controlling interests	-			-				83,799			-			-			-					-			83,799
Income (loss) before provision for (benefit from) income attributable to Springleaf	$	125,347		$		33,828		$	74,084		$	(182,165	)	$	(129,847	)	$		-			$	30,993		$	(47,760	)
Assets	$	3,045,524		$		913,440		$	2,749,201		$	8,903,154		$	1,485,543		$	-				$	(669,499	)	$	16,427,363
													Push-down
													Accounting			Consolidated
(dollars in thousands)	Consumer			Insurance			Real Estate			Other			Adjustments			Total
At or for the Nine Months Ended September 30, 2012
Interest income:
Finance charges	$	429,564		$	-		$	627,112		$	82,976		$	145,889		$	1,285,541
Finance receivables held for sale originated as held for investment	-			-			2,734			-			6			2,740
Total interest income	429,564			-			629,846			82,976			145,895			1,288,281
Interest expense	101,958			-			515,970			27,353			183,839			829,120
Net interest income	327,606			-			113,876			55,623			(37,944		)	459,161
Provision for finance receivable losses	46,471			-			(26,572		)	7,196			200,699			227,794
Net interest income after
provision for finance receivable losses	281,135			-			140,448			48,427			(238,643		)	231,367
Other revenues:
Insurance	-			93,050			-			84			(92		)	93,042
Investment	-			28,226			-			4,166			(6,848		)	25,544
Intersegment - insurance commissions	29,757			(30,045		)	65			223			-			-
Net gain (loss) on repurchases and repayments of debt	5,870			-			13,769			1,410			(33,212		)	(12,163		)
Other	(2,264		)	3,173			(48,369		)	2,871			11,775			(32,814		)
Total other revenues	33,363			94,404			(34,535		)	8,754			(28,377		)	73,609
Other expenses:
Operating expenses:
Salaries and benefits	185,261			8,660			21,845			25,731			(383		)	241,114
Other operating expenses	85,318			7,896			57,705			48,049			9,358			208,326
Restructuring expenses	15,634			229			818			6,822			-			23,503
Insurance losses and loss adjustment expenses	-			43,076			-			-			(774		)	42,302
Total other expenses	286,213			59,861			80,368			80,602			8,201			515,245
Income (loss) before provision for (benefit from) income taxes	$	28,285		$	34,543		$	25,545		$	(23,421	)	$	(275,221	)	$	(210,269	)
Assets	$	2,587,130		$	957,557		$	10,141,902		$	2,331,052		$	(899,198	)	$	15,118,443

Fair_Value_Measurements_Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2013
Fair Value Measurements	'
Schedule of fair values and carrying values of financial instruments and fair value hierarchy based on the level of inputs utilized to determine such fair value	'
		Fair Value Measurements Using									Total			Total
											Fair			Carrying
	(dollars in thousands)	Level 1			Level 2			Level 3			Value			Value
	September 30, 2013
	Assets
	Cash and cash equivalents	$	1,249,636		$	-		$	-		$	1,249,636		$	1,249,636
	Investment securities	100			567,940			26,431			594,471			594,471
	Net finance receivables, less allowance for finance receivable losses	-			-			13,978,593			13,978,593			13,730,283
	Restricted cash	430,806			-			-			430,806			430,806
	Other assets:
	Commercial mortgage loans	-			-			94,885			94,885			102,798
	Escrow advance receivable	-			-			19,674			19,674			19,674
	Liabilities
	Long-term debt	$	-		$	15,035,022		$	-		$	15,035,022		$	13,998,961
	December 31, 2012
	Assets
	Cash and cash equivalents	$	1,554,348		$	-		$	-		$	1,554,348		$	1,554,348
	Investment securities	255			855,307			33,015			888,577			888,577
	Net finance receivables, less allowance for finance receivable losses	-			-			11,727,877			11,727,877			11,633,366
	Restricted cash	157,844			-			-			157,844			157,844
	Other assets:
	Commercial mortgage loans	-			-			99,933			99,933			110,398
	Cross currency interest rate derivative	-			26,699			-			26,699			26,699
	Escrow advance receivable	-			-			18,520			18,520			18,520
	Liabilities
	Long-term debt	$	-		$	13,067,253		$	-		$	13,067,253		$	12,596,577
Schedule of information about assets and liabilities measured at fair value on a recurring basis and the fair value hierarchy based on the levels of inputs utilized to determine such fair value	'
		Fair Value Measurements Using									Total Carried
	(dollars in thousands)	Level 1			Level 2			Level 3			At Fair Value
	September 30, 2013
	Assets
	Cash and cash equivalents in mutual funds	$	445,115		$	-		$	-		$	445,115
	Investment securities:
	Bonds:
	U.S. government and government sponsored entities	-			76,473			-			76,473
	Obligations of states, municipalities, and political subdivisions	-			96,372			-			96,372
	Corporate debt	-			219,664			15,090			234,754
	RMBS	-			140,412			85			140,497
	CMBS	-			23,798			2			23,800
	CDO/ABS	-			11,221			8,433			19,654
	Total	-			567,940			23,610			591,550
	Other long-term investments (a)	-			-			1,375			1,375
	Common stocks (b)	100			-			-			100
	Total investment securities	100			567,940			24,985			593,025
	Restricted cash in mutual funds	368,490			-			-			368,490
	Total	$	813,705		$	567,940		$	24,985		$	1,406,630
	December 31, 2012
	Assets
	Cash and cash equivalents in mutual funds	$	696,553		$	-		$	-		$	696,553
	Investment securities:
	Bonds:
	U.S. government and government sponsored entities	-			53,205			-			53,205
	Obligations of states, municipalities, and political subdivisions	-			155,470			-			155,470
	Corporate debt	-			361,579			13,417			374,996
	RMBS	-			191,719			74			191,793
	CMBS	-			39,779			1,767			41,546
	CDO/ABS	-			53,555			15,026			68,581
	Total	-			855,307			30,284			885,591
	Other long-term investments (a)	-			-			1,380			1,380
	Common stocks (b)	255			-			-			255
	Total investment securities	255			855,307			31,664			887,226
	Restricted cash in mutual funds	97,554			-			-			97,554
	Other assets - cross currency interest rate derivative	-			26,699			-			26,699
	Total	$	794,362		$	882,006		$	31,664		$	1,708,032
	(a)           Other long-term investments excludes our interest in a limited partnership of $0.6 million at September 30, 2013 and December 31, 2012 that we account for using the equity method.
	(b)          Common stocks excludes stocks not carried at fair value of $0.9 million at September 30, 2013 and $0.7 million at December 31, 2012.
Schedule of changes in Level 3 assets and liabilities measured at fair value on a recurring basis	'
	The following table presents changes in Level 3 assets and liabilities measured at fair value on a recurring basis for the three months ended September 30, 2013:
					Net gains (losses) included in:
											Purchases,
											sales,
		Balance at						Other			issues,			Transfers			Transfers			Balance
		beginning			Other			comprehensive			settlements			into			out of			at end of
	(dollars in thousands)	of period			revenues			income (loss)			(a)			Level 3			Level 3			period
	Three Months Ended September 30, 2013
	Investment securities:
	Bonds:
	Corporate debt	$	13,114		$	(58	)	$	18		$	2,016		$	-		$	-		$	15,090
	RMBS	218			-			(133		)	-			-			-			85
	CMBS	2			-			-			-			-			-			2
	CDO/ABS	8,463			49			(4		)	(75		)	-			-			8,433
	Total	21,797			(9		)	(119		)	1,941			-			-			23,610
	Other long-term investments (b)	1,478			-			(103		)	-			-			-			1,375
	Total investment securities	$	23,275		$	(9	)	$	(222	)	$	1,941		$	-		$	-		$	24,985
	(a)           The detail of purchases, sales, issues, and settlements for the three months ended September 30, 2013 is presented in the table below.
	(b)          Other long-term investments excludes our interest in a limited partnership of $0.6 million at September 30, 2013 that we account for using the equity method.
	The following table presents the detail of purchases, sales, issuances, and settlements of Level 3 assets and liabilities measured at fair value on a recurring basis for the three months ended September 30, 2013:
	(dollars in thousands)	Purchases			Sales			Issues			Settlements			Total
	Three Months Ended September 30, 2013
	Investment securities:
	Bonds:
	Corporate debt	$	2,016		$	-		$	-		$	-		$	2,016
	CDO/ABS	-			-			-			(75		)	(75		)
	Total investment
	securities	$	2,016		$	-		$	-		$	(75	)	$	1,941
	The following table presents changes in Level 3 assets and liabilities measured at fair value on a recurring basis for the three months ended September 30, 2012:
					Net gains (losses) included in:
											Purchases,
											sales,
		Balance at						Other			issues,			Transfers			Transfers			Balance
		beginning			Other			comprehensive			settlements			into			out of			at end of
	(dollars in thousands)	of period			revenues			income (loss)			(a)			Level 3			Level 3			period
	Three Months Ended September 30, 2012
	Investment securities:
	Bonds:
	Corporate debt	$	-		$	(19	)	$	8		$	-		$	14,133		$	-		$	14,122
	RMBS	2,025			(207		)	(362		)	(62		)	-			(1,304		)	90
	CMBS	7,864			(29		)	59			(456		)	-			(7,159		)	279
	CDO/ABS	9,696			100			379			(263		)	5,169			(909		)	14,172
	Total	19,585			(155		)	84			(781		)	19,302			(9,372		)	28,663
	Other long-term
	investments (b)	2,707			-			(196		)	-			-			-			2,511
	Total investment
	securities	$	22,292		$	(155	)	$	(112	)	$	(781	)	$	19,302		$	(9,372	)	$	31,174
	(a)           “Purchases, sales, issues, and settlements” column only consist of settlements. There were no purchases, sales, or issues of investment securities for the three months ended September 30, 2012.
	(b)          Other long-term investments excludes our interest in a limited partnership of $0.6 million at September 30, 2012 that we account for using the equity method.
	The following table presents changes in Level 3 assets and liabilities measured at fair value on a recurring basis for the nine months ended September 30, 2013:
					Net gains (losses) included in:
											Purchases,
											sales,
		Balance at						Other			issues,			Transfers			Transfers			Balance
		beginning			Other			comprehensive			settlements			into			out of			at end of
	(dollars in thousands)	of period			revenues			income (loss)			(a)			Level 3			Level 3			period
	Nine Months Ended September 30, 2013
	Investment securities:
	Bonds:
	Corporate debt	$	13,417		$	(167	)	$	305		$	1,535		$	-		$	-		$	15,090
	RMBS	74			(35		)	46			–			–			–			85
	CMBS	1,767			(5		)	1			(1,761		)	–			–			2
	CDO/ABS	15,026			679			(544		)	(6,728		)	–			–			8,433
Total	30,284			472			(192		)	(6,954		)	–			–			23,610
Other long-term
investments (b)	1,380			2			4			(11		)	–			–			1,375
Total investment
securities	$	31,664		$	474		$	(188	)	$	(6,965	)	$	-		$	-		$	24,985
(a)           The detail of purchases, sales, issues, and settlements for the nine months ended September 30, 2013 is presented in the table below.
(b)          Other long-term investments excludes our interest in a limited partnership of $0.6 million at September 30, 2013 that we account for using the equity method.
The following table presents the detail of purchases, sales, issuances, and settlements of Level 3 assets and liabilities measured at fair value on a recurring basis for the nine months ended September 30, 2013:
(dollars in thousands)		Purchases			Sales			Issues			Settlements			Total
Nine Months Ended September 30, 2013
Investment securities:
Bonds:
Corporate debt		$	2,016		$	-		$	-		$	(481	)	$	1,535
CMBS		-			(1,453		)	-			(308		)	(1,761		)
CDO/ABS		-			(1,633		)	-			(5,095		)	(6,728		)
Total		2,016			(3,086		)	-			(5,884		)	(6,954		)
Other long-term investments		-			-			-			(11		)	(11		)
Total investment securities		$	2,016		$	(3,086	)	$	-		$	(5,895	)	$	(6,965	)
The following table presents changes in Level 3 assets and liabilities measured at fair value on a recurring basis for the nine months ended September 30, 2012:
					Net gains (losses) included in:
													Purchases,
													sales,
		Balance at							Other				issues,			Transfers			Transfers			Balance
		beginning				Other			comprehensive				settlements			into			out of			at end of
(dollars in thousands)		of period				revenues			income (loss)				(a)			Level 3			Level 3			period
Nine Months Ended September 30, 2012
Investment securities:
Bonds:
Corporate debt		$	2,800			$	(16	)	$	192			$	(2,987	)	$	14,133		$	-		$	14,122
RMBS		1,914				(171		)	(170		)		(179		)	-			(1,304		)	90
CMBS		7,944				(40		)	342				(808		)	-			(7,159		)	279
CDO/ABS		8,916				232			1,236				(472		)	5,169			(909		)	14,172
Total		21,574				5			1,600				(4,446		)	19,302			(9,372		)	28,663
Other long-term investments (b)		4,127				-			(680		)		(936		)	-			-			2,511
Common stocks		3				(5		)	2				-			-			-			-
Total investment securities		$	25,704			$	-		$	922			$	(5,382	)	$	19,302		$	(9,372	)	$	31,174
(a)           “Purchases, sales, issues, and settlements” column only consist of settlements. There were no purchases, sales, or issues of investment securities for the nine months ended September 30, 2012.
(b)          Other long-term investments excludes our interest in a limited partnership of $0.6 million at September 30, 2012 that we account for using the equity method.
Quantitative information about Level 3 inputs for assets measured on a recurring basis	'
									Range (Weighted Average)
			Valuation Technique(s)			Unobservable Input			September 30, 2013			December 31, 2012
	Corporate debt	Discounted cash flows	Yield	2.61% – 7.61% (4.41%)	2.74% – 7.35% (4.45%)
	Other long-term investments		Discounted cash flows and indicative valuations						N/A*			N/A*
						Historical costs Nature of investment Local market conditions Comparables Operating performance Recent financing activity
	*           Not applicable.
Schedule of assets measured at fair value on a non-recurring basis on which impairment charges were recorded	'
		Fair Value Measurements Using
	(dollars in thousands)		Level 1			Level 2			Level 3				Total
	September 30, 2013
	Assets
	Real estate owned		$	-		$	-		$	69,937			$	69,937
	Commercial mortgage loans		-			-			11,735				11,735
	Total		$	-		$	-		$	81,672			$	81,672
	December 31, 2012
	Assets
	Real estate owned		$	-		$	-		$	98,903			$	98,903
	Commercial mortgage loans		-			-			19,037				19,037
	Total		$	-		$	-		$	117,940			$	117,940
Schedule of net impairment charges recorded on assets measured at fair value on a non-recurring basis	'
			Three Months			Three Months			Nine Months			Nine Months
			Ended			Ended			Ended			Ended
			September 30,			September 30,			September 30,			September 30,
	(dollars in thousands)		2013			2012			2013			2012
	Assets
	Real estate owned		$	5,731		$	7,766		$	19,389		$	27,779
	Commercial mortgage loans		(61		)	1,626			(1,774		)	3,093
	Finance receivables held for sale		-			-			-			1,371
	Other intangible assets		-			4,555			-			4,555
	Total		$	5,670		$	13,947		$	17,615		$	36,798
Quantitative information about Level 3 inputs for assets measured on a nonrecurring basis	'
									Range (Weighted Average)
			Valuation Technique(s)			Unobservable Input			September 30, 2013			December 31, 2012
	Real estate owned		Market approach						N/A*			N/A*
						Third-party valuation
	Commercial mortgage loans		Market approach						N/A*			N/A*
						Local market conditions Nature of investment Comparable property sales Operating performance
			Market approach			Negotiated prices with prospective purchasers			N/A*			N/A*
	Finance receivables held for sale
			Discounted cash flows			N/A*			N/A*			N/A*
	Other intangible assets
	*           Not applicable.

Pro_Forma_Information_Tables

Pro Forma Information (Tables)	9 Months Ended
	Sep. 30, 2013
Pro Forma Information	'
Schedule of unaudited pro forma financial information	'
		Nine Months			Nine Months
	(dollars in thousands	Ended			Ended
	except earnings (loss)	September 30,			September 30,
	per share)	2013			2012
	Total interest income	$	1,730,463		$	1,906,931
	Net loss attributable to Springleaf Holdings, Inc.	$	(73,946	)	$	(108,550	)
	Net loss attributable to Springleaf Holdings, Inc. per weighted average share - basic	$	(0.74	)	$	(1.09	)
	Net loss attributable to Springleaf Holdings, Inc. per weighted average share - diluted	$	(0.74	)	$	(1.09	)

Business_and_Summary_of_Signif3

Business and Summary of Significant Accounting Policies (Details)	0 Months Ended
	Oct. 09, 2013	Nov. 12, 2013	Oct. 09, 2013	Sep. 30, 2013	Sep. 30, 2013
	Subsequent event	Springleaf Financial Holdings, LLC	Predecessor company	FCFI	AIG
		Subsequent event	Springleaf Financial Holdings, LLC
			Subsequent event
Business and summary of significant accounting policies	'	'	'	'	'
Ownership of affiliated entity (as a percent)	'	'	'	80.00%	20.00%
Common interests converted (in units)	'	'	100	'	'
Shares of common stock issued upon conversion of the common interests	100	'	'	'	'
Common stock split ratio	1,000,000	'	'	'	'
Shares of common stock issued	100,000,000	'	'	'	'
Shares of common stock outstanding	100,000,000	'	'	'	'
Ownership interest (as a percent)	'	75.00%	'	'	'

Business_and_Summary_of_Signif4

Business and Summary of Significant Accounting Policies (Details 2) (USD $)

9 Months Ended

0 Months Ended

1 Months Ended

0 Months Ended

Sep. 30, 2013

Apr. 01, 2013

Apr. 01, 2013

Apr. 01, 2013

Apr. 01, 2013

Apr. 01, 2013

Apr. 01, 2013

Apr. 01, 2013

Apr. 01, 2013

Apr. 01, 2013

15-May-13

15-May-13

15-May-13

Apr. 01, 2013

Aug. 31, 2013

Apr. 01, 2013

Apr. 01, 2013

Mar. 05, 2013

Apr. 01, 2013

Mar. 05, 2013

Apr. 01, 2013

Sep. 01, 2013

Mar. 05, 2013

Sep. 01, 2013

NRZ

NRZ

NRZ

Blackstone

Blackstone

Blackstone

SpringCastle Holdings, LLC

SpringCastle Holdings, LLC

SpringCastle Holdings, LLC

SC America

SC Credit

SC Finance

SCA

SCA

SCA

SCA

SCA

SCA

SCA

SCA

Renaissance

Renaissance

Renaissance

SC America

SC Credit

SC Finance

SC America

SC Credit

SC Finance

SC America

SC Credit

SC Finance

SC America Funding

SC Credit Funding

SC Finance Funding

Minimum

SAC

SAC

NRZ

NRZ

Blackstone

item

Minimum

item

item

HSBC acquisitions

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Ownership percentage

'

30.00%

30.00%

30.00%

23.00%

23.00%

23.00%

47.00%

47.00%

47.00%

100.00%

100.00%

100.00%

'

'

'

47.00%

50.00%

30.00%

50.00%

23.00%

'

'

'

Purchase price of finance receivable

$2,963,547,000

'

'

'

'

'

'

'

'

'

'

'

'

$3,000,000,000

'

'

'

'

'

'

'

'

'

'

Number of loans

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

415,000

'

'

'

'

'

'

'

'

Unpaid principal balance

'

'

'

'

'

'

'

'

'

'

'

'

'

3,900,000,000

'

'

'

'

'

'

'

'

'

'

Purchase price funded with debt

'

'

'

'

'

'

'

'

'

'

'

'

'

2,200,000,000

'

'

'

'

'

'

'

'

'

'

Purchase price funded with equity contribution from joint venture

'

'

'

'

'

'

'

'

'

'

'

'

'

388,500,000

'

'

'

'

'

'

'

'

'

'

Refund received upon the final validation

'

'

'

'

'

'

'

'

'

'

'

'

'

'

15,400,000

'

'

'

'

'

'

'

'

'

Number of subsidiaries involved in purchase of servicing facility

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1

'

Purchase consideration

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$1,400,000

'

'

Number of employees transferred

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

200

Business_and_Summary_of_Signif5

Business and Summary of Significant Accounting Policies (Details 3) (USD $)	3 Months Ended		6 Months Ended	9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Jun. 30, 2013	Sep. 30, 2013	Sep. 30, 2012
				item
Corrections to prior period reported amounts	'	'	'	'	'
Provision for finance receivable losses	$158,785	$90,855	'	$341,723	$227,794
Basic and diluted earnings per share (in dollars per share)	($0.91)	($0.45)	'	($0.46)	($1.38)
Number of errors	'	'	'	2	'
Cash flows from operating activities	'	'	'	'	'
Depreciation and amortization	'	'	-12,588	-40,181	141,435
Cash flows from financing activities	'	'	'	'	'
Proceeds from issuance of long-term debt	'	'	4,109,286	'	'
Debt commissions on issuance of long-term debt	'	'	-14,054	'	'
Out-of-period adjustment, revision of the provision for finance receivable losses, one	'	'	'	'	'
Corrections to prior period reported amounts	'	'	'	'	'
Provision for finance receivable losses	'	'	'	2,700	'
Basic and diluted earnings per share (in dollars per share)	'	'	'	($0.02)	'
Out-of-period adjustment, revision of the provision for finance receivable losses, two	'	'	'	'	'
Corrections to prior period reported amounts	'	'	'	'	'
Provision for finance receivable losses	-3,800	'	'	0	'
Basic and diluted earnings per share (in dollars per share)	$0.02	'	'	$0	'
As previously stated	'	'	'	'	'
Cash flows from operating activities	'	'	'	'	'
Depreciation and amortization	'	'	-4,090	'	'
Cash flows from financing activities	'	'	'	'	'
Proceeds from issuance of long-term debt	'	'	4,133,788	'	'
Debt commissions on issuance of long-term debt	'	'	-47,054	'	'
Adjustment	'	'	'	'	'
Corrections to prior period reported amounts	'	'	'	'	'
Provision for finance receivable losses	14,130	178,676	'	21,380	200,699
Cash flows from operating activities	'	'	'	'	'
Depreciation and amortization	'	'	-8,498	'	'
Cash flows from financing activities	'	'	'	'	'
Proceeds from issuance of long-term debt	'	'	-24,502	'	'
Debt commissions on issuance of long-term debt	'	'	$33,000	'	'

Business_and_Summary_of_Signif6

Business and Summary of Significant Accounting Policies (Details 4) (USD $)	3 Months Ended			9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Mar. 31, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Changes in accounting policies	'	'	'	'	'
Charge-offs	$129,159	'	$62,279	$313,466	$205,859
Personal loans	'	'	'	'	'
Changes in accounting policies	'	'	'	'	'
Charge-offs	32,528	13,300	26,797	106,162	82,035
Change in charge-off policy | Adjustment | Personal loans	'	'	'	'	'
Changes in accounting policies	'	'	'	'	'
Number of days past due before which a loan is charged off to the allowance for finance receivable losses	'	'180 days	'	'	'
Charge-offs	'	$13,300	'	'	'

Finance_Receivables_Details

Finance Receivables (Details) (USD $)	9 Months Ended	12 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
Finance Receivables	'	'
Gross receivables	$14,396,181,000	$12,127,242,000
Unearned finance charges and points and fees	-530,417,000	-435,751,000
Accrued finance charges	108,476,000	90,412,000
Deferred origination costs	37,390,000	31,551,000
Net finance receivables	14,011,630,000	11,813,454,000
Long-term debt	13,998,961,000	12,596,577,000
Finance receivables pledged as collateral for secured term loan	1,900,000,000	5,200,000,000
Unused credit lines	512,965,000	164,508,000
Consolidated VIEs	'	'
Finance Receivables	'	'
Long-term debt	7,560,743,000	3,120,599,000
Personal loans	'	'
Finance Receivables	'	'
Gross receivables	3,462,921,000	2,984,423,000
Unearned finance charges and points and fees	-515,575,000	-402,828,000
Accrued finance charges	42,810,000	36,937,000
Deferred origination costs	37,099,000	31,200,000
Net finance receivables	3,027,255,000	2,649,732,000
Personal loans | Consolidated VIEs	'	'
Finance Receivables	'	'
Net finance receivables	1,700,000,000	'
SpringCastle Portfolio	'	'
Finance Receivables	'	'
Gross receivables	2,633,240,000	'
Accrued finance charges	20,392,000	'
Net finance receivables	2,653,632,000	'
Unused credit lines	447,764,000	'
SpringCastle Portfolio | Consolidated VIEs	'	'
Finance Receivables	'	'
Net finance receivables	2,700,000,000	'
Real Estate Loans	'	'
Finance Receivables	'	'
Gross receivables	8,170,418,000	8,909,523,000
Unearned finance charges and points and fees	-2,038,000	-5,836,000
Accrued finance charges	44,184,000	51,327,000
Deferred origination costs	291,000	351,000
Net finance receivables	8,212,855,000	8,955,365,000
Unused credit lines	65,201,000	86,437,000
Real Estate Loans | Consolidated VIEs	'	'
Finance Receivables	'	'
Net finance receivables	5,500,000,000	4,100,000,000
Retail Sales Finance	'	'
Finance Receivables	'	'
Gross receivables	129,602,000	233,296,000
Unearned finance charges and points and fees	-12,804,000	-27,087,000
Accrued finance charges	1,090,000	2,148,000
Net finance receivables	117,888,000	208,357,000
Unused credit lines	'	$78,071,000
Maximum | Personal loans	'	'
Finance Receivables	'	'
Original term	'4 years	'
Maximum | Real Estate Loans	'	'
Finance Receivables	'	'
Original term	'360 months	'
Maximum | Retail Sales Finance	'	'
Finance Receivables	'	'
Original term	'60 months	'

Finance_Receivables_Details_2

Finance Receivables (Details 2) (Revolving Retail, USD $)	9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012
Revolving Retail	'	'
CREDIT QUALITY INDICATORS	'	'
Accrual of finance charges, past due period	'180 days	'
Finance receivables more than 90 days past due	$0.50	$1

Finance_Receivables_Details_3

Finance Receivables (Details 3) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Net finance receivables:	'	'
60-89 days past due	$185,084	$123,746
90-119 days past due	126,885	92,757
120-149 days past due	108,181	73,585
150-179 days past due	61,634	56,004
180 days or more past due	372,773	398,462
Total delinquent finance receivables	854,557	744,554
Current	12,784,119	10,826,811
30-59 days past due	372,954	242,089
Net finance receivables	14,011,630	11,813,454
Personal loans	'	'
Net finance receivables:	'	'
60-89 days past due	26,151	21,683
90-119 days past due	19,433	17,538
120-149 days past due	15,273	14,050
150-179 days past due	12,263	9,613
180 days or more past due	919	12,107
Total delinquent finance receivables	74,039	74,991
Current	2,904,671	2,534,960
30-59 days past due	48,545	39,781
Net finance receivables	3,027,255	2,649,732
SpringCastle Portfolio	'	'
Net finance receivables:	'	'
60-89 days past due	62,253	'
90-119 days past due	43,156	'
120-149 days past due	32,648	'
150-179 days past due	10,171	'
180 days or more past due	16,017	'
Total delinquent finance receivables	164,245	'
Current	2,352,344	'
30-59 days past due	137,043	'
Net finance receivables	2,653,632	'
Real Estate Loans	'	'
Net finance receivables:	'	'
60-89 days past due	94,975	99,956
90-119 days past due	63,202	73,803
120-149 days past due	59,449	58,364
150-179 days past due	38,551	45,648
180 days or more past due	355,707	386,024
Total delinquent finance receivables	611,884	663,795
Current	7,416,990	8,094,459
30-59 days past due	183,981	197,111
Net finance receivables	8,212,855	8,955,365
Retail Sales Finance	'	'
Net finance receivables:	'	'
60-89 days past due	1,705	2,107
90-119 days past due	1,094	1,416
120-149 days past due	811	1,171
150-179 days past due	649	743
180 days or more past due	130	331
Total delinquent finance receivables	4,389	5,768
Current	110,114	197,392
30-59 days past due	3,385	5,197
Net finance receivables	$117,888	$208,357

Finance_Receivables_Details_4

Finance Receivables (Details 4) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Performing and nonperforming net finance receivables by type	'	'
Net finance receivables	$14,011,630	$11,813,454
Personal loans	'	'
Performing and nonperforming net finance receivables by type	'	'
Net finance receivables	3,027,255	2,649,732
SpringCastle Portfolio	'	'
Performing and nonperforming net finance receivables by type	'	'
Net finance receivables	2,653,632	'
Real Estate Loans	'	'
Performing and nonperforming net finance receivables by type	'	'
Net finance receivables	8,212,855	8,955,365
Retail Sales Finance	'	'
Performing and nonperforming net finance receivables by type	'	'
Net finance receivables	117,888	208,357
Performing	'	'
Performing and nonperforming net finance receivables by type	'	'
Net finance receivables	13,342,157	11,192,646
Performing | Personal loans	'	'
Performing and nonperforming net finance receivables by type	'	'
Net finance receivables	2,979,367	2,596,424
Performing | SpringCastle Portfolio	'	'
Performing and nonperforming net finance receivables by type	'	'
Net finance receivables	2,551,640	'
Performing | Real Estate Loans	'	'
Performing and nonperforming net finance receivables by type	'	'
Net finance receivables	7,695,946	8,391,526
Performing | Retail Sales Finance	'	'
Performing and nonperforming net finance receivables by type	'	'
Net finance receivables	115,204	204,696
Nonperforming	'	'
Performing and nonperforming net finance receivables by type	'	'
Net finance receivables	669,473	620,808
Nonperforming | Personal loans	'	'
Performing and nonperforming net finance receivables by type	'	'
Net finance receivables	47,888	53,308
Nonperforming | SpringCastle Portfolio	'	'
Performing and nonperforming net finance receivables by type	'	'
Net finance receivables	101,992	'
Nonperforming | Real Estate Loans	'	'
Performing and nonperforming net finance receivables by type	'	'
Net finance receivables	516,909	563,839
Nonperforming | Retail Sales Finance	'	'
Performing and nonperforming net finance receivables by type	'	'
Net finance receivables	$2,684	$3,661

Finance_Receivables_Details_5

Finance Receivables (Details 5) (USD $)	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2013	Apr. 02, 2013	Sep. 30, 2013	Dec. 31, 2012
			SCP Loans	SCP Loans	FA Loans	FA Loans
PURCHASED CREDIT IMPAIRED FINANCE RECEIVABLES	'	'	'	'	'	'
Carrying amount, net of allowance	$1,887,591,000	$1,381,409,000	$598,301,000	'	$1,289,290,000	$1,381,409,000
Outstanding balance	2,783,133,000	1,968,817,000	947,940,000	'	1,835,193,000	1,968,817,000
Allowance for purchased credit impaired finance receivable losses	46,350,000	17,358,000	'	'	46,350,000	17,358,000
Acquired loans	'	'	'	'	'	'
Unpaid principal balance of credit impaired loans acquired	'	'	'	1,200,000,000	'	'
Expected undiscounted cash flows from credit impaired loans acquired	'	'	'	1,200,000,000	'	'
Fair value of credit impaired loans acquired	'	'	'	$754,800,000	'	'

Finance_Receivables_Details_6

Finance Receivables (Details 6) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Changes in accretable yield for purchased credit impaired finance receivables	'	'	'	'
Balance at beginning of period	$1,256,390	$391,620	$629,200	$466,648
Additions	'	'	437,604	'
Accretion	-58,111	-34,996	-151,806	-97,317
Reclassifications from nonaccretable difference	2,741	316,580	304,575	316,580
Disposals of finance receivables	-27,549	-7,002	-46,102	-19,709
Balance at end of period	1,173,471	666,202	1,173,471	666,202
SCP Loans	'	'	'	'
Changes in accretable yield for purchased credit impaired finance receivables	'	'	'	'
Balance at beginning of period	407,237	'	'	'
Additions	'	'	437,604	'
Accretion	-25,887	'	-54,190	'
Disposals of finance receivables	-19,078	'	-21,142	'
Balance at end of period	362,272	'	362,272	'
FA Loans	'	'	'	'
Changes in accretable yield for purchased credit impaired finance receivables	'	'	'	'
Balance at beginning of period	849,153	391,620	629,200	466,648
Accretion	-32,224	-34,996	-97,616	-97,317
Reclassifications from nonaccretable difference	2,741	316,580	304,575	316,580
Disposals of finance receivables	-8,471	-7,002	-24,960	-19,709
Balance at end of period	$811,199	$666,202	$811,199	$666,202

Finance_Receivables_Details_7

Finance Receivables (Details 7) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
TDR FINANCE RECEIVABLES	'	'
TDR net finance receivables	$1,272,833	$812,969
Amount of commitments to lend additional funds on TDR finance receivables	0	'
Real Estate Loans	'	'
TDR FINANCE RECEIVABLES	'	'
TDR gross finance receivables	1,268,266	809,020
TDR net finance receivables	1,272,833	812,969
Allowance for TDR finance receivable losses	$160,983	$92,290

Finance_Receivables_Details_8

Finance Receivables (Details 8) (Real Estate Loans, USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
	item	item	item	item
Real Estate Loans	'	'	'	'
TDR average net receivables and finance charges recognized on TDR finance receivables	'	'	'	'
TDR average net receivables	$1,232,112	$590,024	$1,079,510	$451,248
TDR finance charges recognized	17,171	8,572	45,959	18,470
New volume of the TDR finance receivables	'	'	'	'
Number of TDR accounts	1,621	1,634	5,930	3,610
Pre-modification TDR net finance receivables	132,366	154,492	468,782	367,858
Post-modification TDR net finance receivables	140,234	152,073	499,087	370,031
Number of TDR accounts, with subsequent default	378	126	797	408
TDR net finance receivables, with subsequent default	$26,120	$12,416	$59,809	$47,418

Allowance_for_Finance_Receivab2

Allowance for Finance Receivable Losses (Details) (USD $)

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Dec. 31, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Mar. 31, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Mar. 31, 2013

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2013

FA Loans

FA Loans

FA Loans

FA Loans

Personal loans

Personal loans

Personal loans

Personal loans

Personal loans

Personal loans

Real Estate Loans

Real Estate Loans

Real Estate Loans

Real Estate Loans

Real Estate Loans

Real Estate Loans

Real Estate Loans

Real Estate Loans

Real Estate Loans

Real Estate Loans

Real Estate Loans

Real Estate Loans

Real Estate Loans

Real Estate Loans

Real Estate Loans

Real Estate Loans

Retail Sales Finance

Retail Sales Finance

Retail Sales Finance

Retail Sales Finance

SpringCastle Portfolio

SpringCastle Portfolio

Change in charge-off policy

Non-credit impaired finance receivables

Non-credit impaired finance receivables

Non-credit impaired finance receivables

Non-credit impaired finance receivables

Purchased credit impaired finance receivables

Purchased credit impaired finance receivables

Purchased credit impaired finance receivables

Purchased credit impaired finance receivables

TDR finance receivables

TDR finance receivables

TDR finance receivables

TDR finance receivables

Adjustment

Changes in the allowance for finance receivable losses by finance receivable type

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Balance at beginning of period

$245,755,000

$91,673,000

$180,088,000

$72,000,000

'

'

'

'

'

$60,250,000

$66,580,000

$41,431,000

$66,580,000

$39,522,000

'

$184,585,000

$49,051,000

$111,248,000

$31,471,000

'

'

'

'

'

'

'

'

'

'

'

'

$920,000

$1,191,000

$2,260,000

$1,007,000

'

'

Provision for finance receivable losses

158,785,000

90,855,000

341,723,000

227,794,000

'

'

'

'

'

39,747,000

'

29,010,000

64,344,000

69,731,000

'

56,001,000

59,327,000

202,622,000

148,873,000

17,947,000

19,580,000

63,233,000

70,074,000

21,192,000

17,955,000

60,708,000

37,579,000

16,862,000

21,792,000

78,681,000

41,220,000

1,843,000

2,518,000

-4,234,000

9,190,000

61,194,000

78,991,000

Charge-offs

-129,159,000

-62,279,000

-313,466,000

-205,859,000

'

'

'

'

'

-32,528,000

-13,300,000

-26,797,000

-106,162,000

-82,035,000

-13,300,000

-33,129,000

-31,433,000

-120,699,000

-107,850,000

'

'

'

'

'

'

'

'

'

'

'

'

-2,032,000

-4,049,000

-7,338,000

-15,974,000

-61,470,000

-79,267,000

Recoveries

5,966,000

12,837,000

73,002,000

40,452,000

'

'

'

'

'

2,136,000

'

7,865,000

44,843,000

25,398,000

'

1,326,000

2,545,000

15,612,000

6,996,000

'

'

'

'

'

'

'

'

'

'

'

'

294,000

2,427,000

10,337,000

8,058,000

2,210,000

2,210,000

Transfers to finance receivables held for sale

'

'

'

-1,301,000

'

'

'

'

'

'

'

'

'

-1,107,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-194,000

'

'

Balance at end of period

281,347,000

133,086,000

281,347,000

133,086,000

'

'

'

'

'

69,605,000

'

51,509,000

69,605,000

51,509,000

'

208,783,000

79,490,000

208,783,000

79,490,000

'

'

'

'

'

'

'

'

'

'

'

'

1,025,000

2,087,000

1,025,000

2,087,000

1,934,000

1,934,000

Number of days past due before which a loan is charged off to the allowance for finance receivable losses

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'180 days

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Minimum percentage of original loan amount to be received before charge-off (as a percent)

'

'

'

'

'

'

'

'

'

'

0.05

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Recoveries resulting from sale of previously charged-off finance receivables

'

'

41,200,000

'

'

'

'

'

'

'

'

'

25,400,000

'

'

'

'

9,900,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

5,900,000

'

'

'

Transfers to finance receivables held for sale which have a specific allowance

'

'

'

77,800,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Amount of allowance for finance receivable losses associated with securitizations

89,600,000

'

89,600,000

'

14,500,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Carrying value charged off for purchased credit impaired loans

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Purchased credit impaired finance receivables

'

'

'

'

'

$10,074,000

$9,384,000

$31,737,000

$29,008,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$31,544,000

$48,717,000

Allowance_for_Finance_Receivab3

Allowance for Finance Receivable Losses (Details 2) (USD $)	Sep. 30, 2013	Jun. 30, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Dec. 31, 2011
In Thousands, unless otherwise specified
Allowance for finance receivable losses for finance receivables:	'	'	'	'	'	'
Collectively evaluated for impairment	$74,014	'	$70,440	'	'	'
Acquired with deteriorated credit quality (purchased credit impaired finance receivables)	46,350	'	17,358	'	'	'
Individually evaluated for impairment (TDR finance receivables)	160,983	'	92,290	'	'	'
Total	281,347	245,755	180,088	133,086	91,673	72,000
Finance receivables:	'	'	'	'	'	'
Collectively evaluated for impairment	10,804,856	'	9,601,718	'	'	'
Purchased credit impaired finance receivables	1,933,941	'	1,398,767	'	'	'
TDR finance receivables	1,272,833	'	812,969	'	'	'
Net finance receivables	14,011,630	'	11,813,454	'	'	'
Personal loans	'	'	'	'	'	'
Allowance for finance receivable losses for finance receivables:	'	'	'	'	'	'
Collectively evaluated for impairment	69,605	'	66,580	'	'	'
Total	69,605	'	66,580	'	'	'
Finance receivables:	'	'	'	'	'	'
Collectively evaluated for impairment	3,027,255	'	2,649,732	'	'	'
Net finance receivables	3,027,255	'	2,649,732	'	'	'
SpringCastle Portfolio	'	'	'	'	'	'
Allowance for finance receivable losses for finance receivables:	'	'	'	'	'	'
Collectively evaluated for impairment	1,934	'	'	'	'	'
Total	1,934	'	'	'	'	'
Finance receivables:	'	'	'	'	'	'
Collectively evaluated for impairment	2,055,331	'	'	'	'	'
Purchased credit impaired finance receivables	598,301	'	'	'	'	'
Net finance receivables	2,653,632	'	'	'	'	'
Real Estate Loans	'	'	'	'	'	'
Allowance for finance receivable losses for finance receivables:	'	'	'	'	'	'
Collectively evaluated for impairment	1,450	'	1,600	'	'	'
Acquired with deteriorated credit quality (purchased credit impaired finance receivables)	46,350	'	17,358	'	'	'
Individually evaluated for impairment (TDR finance receivables)	160,983	'	92,290	'	'	'
Total	208,783	'	111,248	'	'	'
Finance receivables:	'	'	'	'	'	'
Collectively evaluated for impairment	5,604,382	'	6,743,629	'	'	'
Purchased credit impaired finance receivables	1,335,640	'	1,398,767	'	'	'
TDR finance receivables	1,272,833	'	812,969	'	'	'
Net finance receivables	8,212,855	'	8,955,365	'	'	'
Retail Sales Finance	'	'	'	'	'	'
Allowance for finance receivable losses for finance receivables:	'	'	'	'	'	'
Collectively evaluated for impairment	1,025	'	2,260	'	'	'
Total	1,025	'	2,260	'	'	'
Finance receivables:	'	'	'	'	'	'
Collectively evaluated for impairment	117,888	'	208,357	'	'	'
Net finance receivables	$117,888	'	$208,357	'	'	'

Finance_Receivables_Held_for_S2

Finance Receivables Held for Sale (Details) (USD $)	3 Months Ended			9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Mar. 31, 2012	Sep. 30, 2013	Sep. 30, 2012
	item	item		item	item
Finance Receivables Held for Sale	'	'	'	'	'
Finance receivables transferred from held for investment to held for sale	'	$103,100,000	$77,800,000	'	'
Net gains (loss) recorded in other revenues - other for marking loans to lower of cost or fair value prior to transfer of finance receivables from held for investment to held for sale	'	6,500,000	'	'	4,500,000
Carrying Amount of finance receivable held-for-sale originated as held-for-investment that were sold	'	123,000,000	'	'	171,000,000
Number of loans reaching defined delinquency limits repurchased under loan sale agreement	2	5	'	19	6
Amount of loans reaching defined delinquency limits repurchased under loan sale agreement	300,000	1,000,000	'	2,800,000	1,100,000
Number of material unresolved recourse requests	'	'	'	0	'
Activity in reserve for sales recourse obligations	'	'	'	'	'
Balance at beginning of period	4,766,000	1,765,000	1,648,000	4,863,000	1,648,000
Provision for recourse obligations	'	'	'	322,000	117,000
Recourse losses	-42,000	-25,000	'	-461,000	-25,000
Balance at end of period	$4,724,000	$1,740,000	'	$4,724,000	$1,740,000

Investment_Securities_Details

Investment Securities (Details) (USD $)	9 Months Ended	12 Months Ended
	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2012
Cost/amortized cost, unrealized gains and losses, and fair value of investment securities by type, which are classified as available-for-sale	'	'	'
Cost/Amortized Cost	$580,243,000	$860,504,000	'
Unrealized Gains	18,013,000	29,307,000	'
Unrealized Losses	-4,381,000	-1,865,000	'
Fair Value	593,875,000	887,946,000	'
Interest in a limited partnership	600,000	600,000	600,000
Investment securities with other-than-temporary impairments recognized in accumulated other comprehensive income or loss	0	0	'
Bonds:	'	'	'
Cost/amortized cost, unrealized gains and losses, and fair value of investment securities by type, which are classified as available-for-sale	'	'	'
Cost/Amortized Cost	577,884,000	858,126,000	'
Unrealized Gains	17,967,000	29,277,000	'
Unrealized Losses	-4,301,000	-1,812,000	'
Fair Value	591,550,000	885,591,000	'
U.S. government and government sponsored entities	'	'	'
Cost/amortized cost, unrealized gains and losses, and fair value of investment securities by type, which are classified as available-for-sale	'	'	'
Cost/Amortized Cost	75,615,000	50,717,000	'
Unrealized Gains	1,028,000	2,488,000	'
Unrealized Losses	-170,000	'	'
Fair Value	76,473,000	53,205,000	'
Obligations of states, municipalities, and political subdivisions	'	'	'
Cost/amortized cost, unrealized gains and losses, and fair value of investment securities by type, which are classified as available-for-sale	'	'	'
Cost/Amortized Cost	94,319,000	150,721,000	'
Unrealized Gains	2,215,000	4,998,000	'
Unrealized Losses	-162,000	-249,000	'
Fair Value	96,372,000	155,470,000	'
Corporate debt	'	'	'
Cost/amortized cost, unrealized gains and losses, and fair value of investment securities by type, which are classified as available-for-sale	'	'	'
Cost/Amortized Cost	230,681,000	365,342,000	'
Unrealized Gains	6,349,000	11,051,000	'
Unrealized Losses	-2,276,000	-1,397,000	'
Fair Value	234,754,000	374,996,000	'
RMBS	'	'	'
Cost/amortized cost, unrealized gains and losses, and fair value of investment securities by type, which are classified as available-for-sale	'	'	'
Cost/Amortized Cost	135,468,000	183,835,000	'
Unrealized Gains	6,487,000	8,029,000	'
Unrealized Losses	-1,458,000	-71,000	'
Fair Value	140,497,000	191,793,000	'
CMBS	'	'	'
Cost/amortized cost, unrealized gains and losses, and fair value of investment securities by type, which are classified as available-for-sale	'	'	'
Cost/Amortized Cost	22,802,000	40,388,000	'
Unrealized Gains	1,209,000	1,245,000	'
Unrealized Losses	-211,000	-87,000	'
Fair Value	23,800,000	41,546,000	'
CDO/ABS	'	'	'
Cost/amortized cost, unrealized gains and losses, and fair value of investment securities by type, which are classified as available-for-sale	'	'	'
Cost/Amortized Cost	18,999,000	67,123,000	'
Unrealized Gains	679,000	1,466,000	'
Unrealized Losses	-24,000	-8,000	'
Fair Value	19,654,000	68,581,000	'
Other long-term investments	'	'	'
Cost/amortized cost, unrealized gains and losses, and fair value of investment securities by type, which are classified as available-for-sale	'	'	'
Cost/Amortized Cost	1,395,000	1,404,000	'
Unrealized Gains	46,000	'	'
Unrealized Losses	-66,000	-24,000	'
Fair Value	1,375,000	1,380,000	'
Common stocks	'	'	'
Cost/amortized cost, unrealized gains and losses, and fair value of investment securities by type, which are classified as available-for-sale	'	'	'
Cost/Amortized Cost	964,000	974,000	'
Unrealized Gains	'	30,000	'
Unrealized Losses	-14,000	-29,000	'
Fair Value	$950,000	$975,000	'

Investment_Securities_Details_

Investment Securities (Details 2) (USD $)	3 Months Ended	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Fair Value	'	'	'	'
Less Than 12 Months	'	$129,368	'	$82,779
12 Months or Longer	'	8,743	'	65,148
Total	'	138,111	'	147,927
Unrealized Losses	'	'	'	'
Less Than 12 Months	'	-3,977	'	-684
12 Months or Longer	'	-404	'	-1,181
Total	'	-4,381	'	-1,865
Other-than-temporary impairment credit loss	'	'	'	'
Net impairment losses recognized in net income (loss)	254	26	906	'
Bonds:	'	'	'	'
Fair Value	'	'	'	'
Less Than 12 Months	'	129,133	'	82,601
12 Months or Longer	'	8,743	'	65,055
Total	'	137,876	'	147,656
Unrealized Losses	'	'	'	'
Less Than 12 Months	'	-3,897	'	-661
12 Months or Longer	'	-404	'	-1,151
Total	'	-4,301	'	-1,812
U.S. government and government sponsored entities	'	'	'	'
Fair Value	'	'	'	'
Less Than 12 Months	'	20,935	'	1,310
Total	'	20,935	'	1,310
Unrealized Losses	'	'	'	'
Less Than 12 Months	'	-170	'	'
Total	'	-170	'	'
Obligations of states, municipalities, and political subdivisions	'	'	'	'
Fair Value	'	'	'	'
Less Than 12 Months	'	3,035	'	1,570
12 Months or Longer	'	'	'	9,646
Total	'	3,035	'	11,216
Unrealized Losses	'	'	'	'
Less Than 12 Months	'	-162	'	-4
12 Months or Longer	'	'	'	-245
Total	'	-162	'	-249
Corporate debt	'	'	'	'
Fair Value	'	'	'	'
Less Than 12 Months	'	49,565	'	30,942
12 Months or Longer	'	8,712	'	49,690
Total	'	58,277	'	80,632
Unrealized Losses	'	'	'	'
Less Than 12 Months	'	-1,872	'	-527
12 Months or Longer	'	-404	'	-870
Total	'	-2,276	'	-1,397
RMBS	'	'	'	'
Fair Value	'	'	'	'
Less Than 12 Months	'	40,301	'	32,047
12 Months or Longer	'	31	'	46
Total	'	40,332	'	32,093
Unrealized Losses	'	'	'	'
Less Than 12 Months	'	-1,458	'	-70
12 Months or Longer	'	'	'	-1
Total	'	-1,458	'	-71
Other-than-temporary impairment credit loss	'	'	'	'
Net impairment losses recognized in net income (loss)	'	26	'	'
CMBS	'	'	'	'
Fair Value	'	'	'	'
Less Than 12 Months	'	9,406	'	11,290
12 Months or Longer	'	'	'	5,673
Total	'	9,406	'	16,963
Unrealized Losses	'	'	'	'
Less Than 12 Months	'	-211	'	-52
12 Months or Longer	'	'	'	-35
Total	'	-211	'	-87
CDO/ABS	'	'	'	'
Fair Value	'	'	'	'
Less Than 12 Months	'	5,891	'	5,442
Total	'	5,891	'	5,442
Unrealized Losses	'	'	'	'
Less Than 12 Months	'	-24	'	-8
Total	'	-24	'	-8
Other long-term investments	'	'	'	'
Fair Value	'	'	'	'
Less Than 12 Months	'	135	'	178
12 Months or Longer	'	'	'	8
Total	'	135	'	186
Unrealized Losses	'	'	'	'
Less Than 12 Months	'	-66	'	-23
12 Months or Longer	'	'	'	-1
Total	'	-66	'	-24
Common stocks	'	'	'	'
Fair Value	'	'	'	'
Less Than 12 Months	'	100	'	'
12 Months or Longer	'	'	'	85
Total	'	100	'	85
Unrealized Losses	'	'	'	'
Less Than 12 Months	'	-14	'	'
12 Months or Longer	'	'	'	-29
Total	'	($14)	'	($29)

Investment_Securities_Details_1

Investment Securities (Details 3) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Components of the other-than-temporary impairment charges on investment securities	'	'	'	'
Total other-than-temporary impairment losses	'	($254)	($26)	($906)
Net impairment losses recognized in net loss	'	-254	-26	-906
Changes in the cumulative amount of credit losses (recognized in earnings) on other-than-temporarily impaired investment securities	'	'	'	'
Balance at beginning of period	1,523	4,377	1,650	3,725
Impairment previously recognized	'	254	26	906
Realized due to dispositions with no prior intention to sell	'	-2,962	-153	-2,962
Balance at end of period	1,523	1,669	1,523	1,669
Investment securities sold or redeemed	'	'	'	'
Fair value	52,232	310,313	498,680	520,704
Realized gains	237	1,349	3,374	2,289
Realized losses	-270	-1,081	-662	-1,572
Net realized gains (losses)	($33)	$268	$2,712	$717

Investment_Securities_Details_2

Investment Securities (Details 4) (USD $)	Sep. 30, 2013
In Thousands, unless otherwise specified
Fair Value	'
Due in 1 year or less	$20,368
Due after 1 year through 5 years	201,805
Due after 5 years through 10 years	131,516
Due after 10 years	53,910
Mortgage-backed, asset-backed, and collateralized securities	183,951
Fair Value	591,550
Amortized Cost	'
Due in 1 year or less	20,300
Due after 1 year through 5 years	196,896
Due after 5 years through 10 years	131,146
Due after 10 years	52,273
Mortgage-backed, asset-backed, and collateralized securities	177,269
Total	$577,884

Transactions_with_Affiliates_o2

Transactions with Affiliates of Fortress or AIG (Details) (USD $)

0 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

0 Months Ended

1 Months Ended

Aug. 05, 2013

Aug. 31, 2012

Jul. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Apr. 01, 2013

Mar. 05, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Dec. 31, 2012

Aug. 05, 2013

Aug. 31, 2012

Dec. 31, 2012

Jul. 31, 2012

AIGFP

AIGFP

AIGFP

Springleaf Financial Funding Company

Springleaf Financial Funding Company

Bank of America

NRZ

NRZ

Nationstar

Nationstar

Nationstar

Nationstar

Nationstar

Affiliates of Fortress

Affiliates of Fortress

Logan Circle Partners, L.P.

Logan Circle Partners, L.P.

Logan Circle Partners, L.P.

Logan Circle Partners, L.P.

Subsidiaries of AIG

Subsidiaries of AIG

SFI

SFI

SFI

SFI

Cross currency interest rate derivative

Cross currency interest rate derivative

Cross currency interest rate derivative

Secured term loan

Secured term loan

Secured term loan

SCA

SCA

item

Owners

Owners

Owners

Owners

Secured term loan

Secured term loan

Merit

Merit

AIGFP

AIGFP

AIGFP

AIGFP

item

item

item

Transactions with Affiliates of Fortress or AIG

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Term of loan

'

'

'

'6 years

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Face amount

'

'

'

$1,300,000,000

$3,800,000,000

$750,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Amount of lending positions owned or managed in the syndicate of lenders

'

'

'

'

'

'

'

'

'

'

'

'

'

12,500,000

85,000,000

'

'

'

'

'

'

'

'

'

'

Number of subsidiaries of which centralized real estate loans were subserved by affiliate

'

'

'

'

'

'

'

'

2

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Subservicing fees

'

'

'

'

'

'

'

'

'

2,132,000

2,380,000

6,556,000

7,525,000

'

'

'

'

'

'

'

'

'

'

'

'

Refinancing concessions

'

'

'

'

'

'

'

'

'

'

216,000

265,000

4,177,000

'

'

'

'

'

'

'

'

'

'

'

'

Costs and fees incurred for the investment management services

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

200,000

400,000

900,000

900,000

'

'

'

'

'

'

Reserves for reinsurance agreements

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

45,900,000

46,800,000

'

'

'

'

Amount of cash collateral held with related party

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

40,000,000

60,000,000

Number of positions

0

'

2

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of positions terminated

'

1

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Reduction in cash collateral

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

20,000,000

'

'

Loss recorded in other revenues - other on termination

1,900,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Notional amount of terminated instruments

416,600,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Amount of cash collateral returned

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$40,000,000

'

'

'

Ownership percentage

'

'

'

'

'

'

30.00%

50.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Longterm_Debt_Details

Long-term Debt (Details)

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Jul. 29, 2013

30-May-13

15-May-13

Apr. 11, 2013

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

USD ($)

USD ($)

Retail Notes

Medium Term Notes

Euro Denominated Notes

Euro Denominated Notes

Secured Term Loan

Secured Term Loan

Secured Term Loan

Secured Term Loan

Secured Term Loan

Secured Term Loan

Secured Term Loan

Securitizations

Junior Subordinated Debt

Senior Notes issued in May 2013

Senior Notes issued in September 2013

USD ($)

USD ($)

USD ($)

EUR (€)

Springleaf Financial Funding Company

Springleaf Financial Funding Company

Springleaf Financial Funding Company

Springleaf Financial Funding Company

Springleaf Financial Funding Company

Springleaf Financial Funding Company

Bank of America

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

Principal maturities of long-term debt by type of debt

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Contractual interest rate, minimum (as a percent)

'

'

4.95%

5.40%

'

'

'

'

'

'

4.75%

'

'

1.27%

'

'

'

Interest rates (as a percent)

'

'

'

'

4.13%

4.13%

'

'

'

'

'

'

'

'

6.00%

'

'

Contractual interest rate, maximum (as a percent)

'

'

7.50%

8.25%

'

'

'

'

'

'

5.50%

'

'

6.00%

'

'

'

Fourth quarter 2013

$419,540,000

'

$2,903,000

'

$416,637,000

'

'

'

'

'

'

'

'

'

'

'

'

First quarter 2014

1,115,000

'

1,115,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Second quarter 2014

10,892,000

'

10,892,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Third quarter 2014

8,569,000

'

8,569,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Remainder of 2014

335,486,000

'

335,486,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2015

797,254,000

'

47,254,000

750,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

2016

375,000,000

'

'

375,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

2017

2,966,337,000

'

'

2,416,337,000

'

'

'

'

'

'

550,000,000

'

'

'

'

'

'

2018-2067

2,350,000,000

'

'

1,250,000,000

'

'

'

'

'

'

750,000,000

'

'

'

350,000,000

'

'

Securitizations

7,608,751,000

'

'

'

'

'

'

'

'

'

'

'

'

7,608,751,000

'

'

'

Total principal maturities

14,872,944,000

'

406,219,000

4,791,337,000

416,637,000

'

'

'

'

'

1,300,000,000

'

'

7,608,751,000

350,000,000

'

'

Total carrying amount

13,998,961,000

12,596,577,000

382,061,000

4,148,608,000

432,245,000

'

'

'

'

'

1,303,739,000

'

'

7,560,743,000

171,565,000

'

'

Face amount of each issuance of debt

'

'

'

700,000,000

'

323,400,000

'

'

'

'

1,300,000,000

3,800,000,000

750,000,000

'

'

300,000,000

950,000,000

Prepayment of secured term loan

'

'

'

'

'

'

235,100,000

500,000,000

500,000,000

714,900,000

1,250,000,000

'

'

'

'

'

'

Amount of the subsidiary's stock that may be used to secure debt

'

'

'

'

'

'

'

'

'

'

$167,900,000

'

'

'

'

'

'

Variable_Interest_Entities_Det

Variable Interest Entities (Details) (USD $)

3 Months Ended

9 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

0 Months Ended

0 Months Ended

0 Months Ended

0 Months Ended

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Jun. 30, 2013

Dec. 31, 2012

Jun. 30, 2012

Dec. 31, 2011

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Dec. 31, 2012

Feb. 19, 2013

Jun. 19, 2013

Sep. 25, 2013

Sep. 26, 2013

Sep. 30, 2013

Sep. 27, 2013

Sep. 30, 2013

Jun. 19, 2013

Jun. 19, 2013

Apr. 10, 2013

Jul. 09, 2013

Sep. 30, 2013

Sep. 30, 2013

Apr. 01, 2013

Sep. 30, 2013

Dec. 31, 2012

Asset-backed notes

Mortgage-backed notes

Mortgage-backed notes

Mortgage-backed notes

SpringCastle Portfolio

Consolidated VIEs

Consolidated VIEs

Consolidated VIEs

Consolidated VIEs

Consolidated VIEs

Consolidated VIEs

Consolidated VIEs

Consolidated VIEs

Consolidated VIEs

Consolidated VIEs

Consolidated VIEs

Consolidated VIEs

Consolidated VIEs

Consolidated VIEs

Consolidated VIEs

Consolidated VIEs

Consolidated VIEs

Consolidated VIEs

Consolidated VIEs

Consolidated VIEs

Consolidated VIEs

2013-B Trust

The 2012-2 Trust

The 2012-3 Trust

The 2013-2 Trust

Asset-backed notes

Asset-backed notes

Asset-backed notes

Asset-backed notes

Asset-backed notes

Asset-backed notes

Asset-backed notes

Asset-backed notes

Asset-backed notes

Mortgage-backed notes

Mortgage-backed notes

Personal loans

SpringCastle Portfolio

SpringCastle Portfolio

Real Estate Loans

Real Estate Loans

2013-A Trust

2013-B Trust

2013-BAC Securitization

Midbrook 2013-VFN1 Securitization

Midbrook 2013-VFN1 Securitization

Springleaf 2013-VFN1 Securitization

Springleaf 2013-VFN1 Securitization

Senior note

Subordinate notes

The 2013-1 Trust

The 2013-2 Trust

Co-issuer LLCs

2013-B Trust

2013-B Trust

HSBC

SCA

Assets

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Finance receivables

$14,011,630,000

'

$14,011,630,000

'

'

$11,813,454,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$1,696,019,000

$2,653,632,000

'

$5,452,163,000

$4,096,108,000

Allowance for finance receivable losses

281,347,000

133,086,000

281,347,000

133,086,000

245,755,000

180,088,000

91,673,000

72,000,000

'

'

'

'

'

89,584,000

'

89,584,000

'

14,502,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Restricted cash

430,806,000

'

430,806,000

'

'

157,844,000

'

'

'

'

'

'

'

415,841,000

'

415,841,000

'

108,994,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Liabilities

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Long-term debt

13,998,961,000

'

13,998,961,000

'

'

12,596,577,000

'

'

'

'

'

'

'

7,560,743,000

'

7,560,743,000

'

3,120,599,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Consolidated interest expense

228,439,000

268,847,000

697,365,000

829,120,000

'

'

'

'

'

'

'

'

'

85,000,000

34,400,000

202,500,000

80,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Amount of notes sold under private securitization

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

567,900,000

256,200,000

500,000,000

'

'

'

'

'

'

782,500,000

599,400,000

'

'

2,200,000,000

'

'

Payment for notes acquired by initial purchasers

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2,200,000,000

'

'

Advance reserve requirement on notes acquired

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

10,000,000

'

'

Maximum amount of notes that may be issued under private securitization transaction

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

300,000,000

'

350,000,000

'

'

'

'

'

'

'

'

'

'

Weighted average yield (as a percent)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2.83%

4.11%

'

'

'

'

'

'

'

2.85%

2.88%

'

'

3.75%

'

'

Proceeds from notes sold under securitization transactions

'

'

'

'

'

'

'

'

114,000,000

20,000,000

7,500,000

157,500,000

372,000,000

'

'

'

'

'

567,500,000

255,400,000

500,000,000

'

'

'

'

'

'

782,400,000

590,900,000

'

'

'

'

'

Interest reserve requirement on notes sold under securitization

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

6,600,000

4,400,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Notes to be retained by the entity

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

36,400,000

'

'

'

'

'

'

114,000,000

29,800,000

236,800,000

535,100,000

'

'

372,000,000

'

'

Amounts funded at closing of transaction

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0

'

0

'

'

'

'

'

'

'

'

'

'

Funding period

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'1 year

'

'2 years

'

'

'

'

'

'

'

'

'

'

Extended funding period

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'1 year

'

'

'

'

'

'

'

'

'

'

Funding period including extended period

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'3 years

'

'

'

'

'

'

'

'

'

'

Additional debt recorded

'

'

'

'

'

'

'

'

111,600,000

20,700,000

7,800,000

148,600,000

357,100,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Amount drawn

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$0

'

$0

'

'

'

'

'

'

'

'

'

Derivative_Financial_Instrumen2

Derivative Financial Instruments (Details) (Cross currency interest rate, USD $)	0 Months Ended
	Aug. 05, 2013	Jul. 31, 2012	Dec. 31, 2012
	AIGFP	AIGFP	Non-Designated Hedging Instruments
	item	item
Fair value of derivative instruments	'	'	'
Number of derivative instruments	0	2	'
Loss recorded in other revenues - other on termination	$1,900,000	'	'
Notional Amount	'	'	416,636,000
Derivative Assets	'	'	$26,699,000

Derivative_Financial_Instrumen3

Derivative Financial Instruments (Details 2) (USD $)

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

1 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Jan. 31, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2012

Sep. 30, 2012

Sep. 30, 2012

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Reclassification

Reclassification

Reclassification

Reclassification

Gain (loss) for cash flow hedges

Gain (loss) for cash flow hedges

Gain (loss) for cash flow hedges

Cash flow hedges

Cross currency interest rate

Cross currency interest rate

Cross currency interest rate

Cross currency interest rate

Cross currency interest rate

Cross currency interest rate

Cross currency interest rate

Cross currency interest rate

Cross currency interest rate

Reclassification

Reclassification

Reclassification

Gain (loss) for cash flow hedges

Gain (loss) for cash flow hedges

Gain (loss) for cash flow hedges

Cash flow hedges

Other Revenues - Other

Other Revenues - Other

Interest Expense

Interest Expense

Interest Expense

Reclassification

Reclassification

Reclassification

Gain (loss) for cash flow hedges

Gain (loss) for cash flow hedges

Gain (loss) for cash flow hedges

Gain (loss) for cash flow hedges

Gain (loss) for cash flow hedges

Reclassification

Reclassification

Reclassification

Reclassification

Reclassification

Amount of gain (loss) recognized

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

AOCI(L)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

($16,987,000)

'

'

'

'

'

From AOCI(L) to Earnings

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

293,000

-12,453,000

'

'

'

From AOCI(L) to Earnings

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

899,000

160,000

975,000

Net income (loss)

-60,882,000

-44,844,000

37,937,000

-137,850,000

-21,000

782,000

1,850,000

-7,495,000

774,000

104,000

-7,461,000

'

1,192,000

160,000

-11,478,000

'

'

'

'

'

'

Recognized in Other Revenues - Other

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-426,000

'

'

'

'

'

Deferred net gain on cash flow hedges reclassified from accumulated other comprehensive income to earnings

'

'

'

'

'

'

'

'

'

'

'

$200,000

'

'

'

'

'

'

'

'

'

Derivative_Financial_Instrumen4

Derivative Financial Instruments (Details 3) (Cross currency interest rate, USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Cross currency interest rate	'	'	'	'
Amounts recognized in other revenues - other for non-designated hedging instruments	'	'	'	'
Total	$986	($19,244)	($3,376)	($23,825)

Derivative_Financial_Instrumen5

Derivative Financial Instruments (Details 4) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Derivative adjustments included in other revenues - other	'	'	'	'
Mark to market gains (losses)	$6,260	($6,364)	($8,244)	($33,687)
Net interest income	1,701	4,955	9,161	14,575
Credit valuation adjustment gains (losses)	11	211	50	-3,614
Ineffectiveness losses	'	'	'	-426
Other	-292	-1,258	-292	-517
Total	$7,680	($2,456)	$675	($23,669)

Earnings_Loss_Per_Share_Detail

Earnings (Loss) Per Share (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Weighted average number of shares outstanding:	'	'	'	'
Basic and diluted (in shares)	100,000,000	100,000,000	100,000,000	100,000,000
Earnings (loss) per share:	'	'	'	'
Basic and diluted (in dollars per share)	($0.91)	($0.45)	($0.46)	($1.38)

Accumulated_Other_Comprehensiv2

Accumulated Other Comprehensive Income (Loss) (Details) (USD $)	3 Months Ended		9 Months Ended		3 Months Ended		9 Months Ended		3 Months Ended	9 Months Ended							3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2012	Sep. 30, 2013	Jun. 30, 2013	Dec. 31, 2012	Jun. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
					Unrealized Gains (Losses) Investment Securities	Unrealized Gains (Losses) Investment Securities	Unrealized Gains (Losses) Investment Securities	Unrealized Gains (Losses) Investment Securities	Unrealized Gains (Losses) Cash Flow Hedges	Unrealized Gains (Losses) Cash Flow Hedges	Unrealized Gains (Losses) Cash Flow Hedges	Retirement Plan Liabilities Adjustments	Retirement Plan Liabilities Adjustments	Retirement Plan Liabilities Adjustments	Retirement Plan Liabilities Adjustments	Retirement Plan Liabilities Adjustments	Foreign Currency Translation Adjustments	Foreign Currency Translation Adjustments	Foreign Currency Translation Adjustments	Foreign Currency Translation Adjustments
Changes in accumulated other comprehensive income (loss)	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'
Balance at beginning of period	$23,406	($5,627)	$30,188	($25,671)	$9,065	$13,325	$17,837	$5,080	$1,511	$104	$4,318	($35,221)	$8,120	$8,120	$8,120	($21,828)	$6,221	$1,365	$4,127	$152
Other comprehensive income (loss) before reclassifications	-2,282	6,123	-7,193	17,890	-226	3,056	-7,231	11,259	'	'	-11,042	13,393	'	'	'	'	-2,056	3,067	38	4,280
Reclassification adjustments from accumulated other comprehensive income	21	-782	-1,850	7,495	21	-8	-1,746	34	-774	-104	7,461	'	'	'	'	'	'	'	'	'
Balance at end of period	$21,145	($286)	$21,145	($286)	$8,860	$16,373	$8,860	$16,373	$737	'	$737	($21,828)	$8,120	$8,120	$8,120	($21,828)	$4,165	$4,432	$4,165	$4,432

Accumulated_Other_Comprehensiv3

Accumulated Other Comprehensive Income (Loss) (Details 2) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Reclassification adjustments from accumulated other comprehensive income (loss)	'	'	'	'
Investment revenues, before taxes	$6,756	$7,377	$27,687	$25,544
Interest expenses, before taxes	-228,439	-268,847	-697,365	-829,120
Other revenues - other, before taxes	1,603	-2,709	6,986	-32,814
Income tax effect	29,606	23,938	1,898	72,419
Net income (loss)	-60,882	-44,844	37,937	-137,850
Reclassification adjustments	'	'	'	'
Reclassification adjustments from accumulated other comprehensive income (loss)	'	'	'	'
Net income (loss)	-21	782	1,850	-7,495
Unrealized gains (losses) on investment securities | Reclassification adjustments	'	'	'	'
Reclassification adjustments from accumulated other comprehensive income (loss)	'	'	'	'
Investment revenues, before taxes	-33	13	2,686	-52
Income tax effect	12	-5	-940	18
Net income (loss)	-21	8	1,746	-34
Unrealized gains (losses) on cash flow hedges | Reclassification adjustments	'	'	'	'
Reclassification adjustments from accumulated other comprehensive income (loss)	'	'	'	'
Interest expenses, before taxes	'	899	160	975
Other revenues - other, before taxes	'	293	'	-12,453
Income tax effect	'	-418	-56	4,017
Net income (loss)	'	$774	$104	($7,461)

Income_Taxes_Details

Income Taxes (Details) (USD $)	9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012
Income taxes	'	'
Net deferred tax liabilities	$174.80	$268
Effective income tax rate (as a percent)	-5.30%	'
Percentage decrease in effective tax rate due to effect of non-controlling interest in joint venture	41.30%	'
State	'	'
Income taxes	'	'
Valuation allowance	21.3	19.1
United Kingdom operations	'	'
Income taxes	'	'
Valuation allowance	$20.10	$19.60

Restructuring_Details

Restructuring (Details) (USD $)	6 Months Ended	9 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2012	Sep. 30, 2012
	item
Restructuring	'	'
Number of states where entity does not have a significant presence	14	'
Number of states where certain branch operations consolidated	26	'
Number of branch offices closed	231	'
Restructuring expenses - pretax	'	$23,503
Headquarters in Evansville, Indiana and in United Kingdom	'	'
Restructuring	'	'
Reduction in number of employees	820	'
Consumer	'	'
Restructuring	'	'
Restructuring expenses - pretax	'	15,634
Insurance	'	'
Restructuring	'	'
Restructuring expenses - pretax	'	229
Real Estate	'	'
Restructuring	'	'
Restructuring expenses - pretax	'	818
Other	'	'
Restructuring	'	'
Restructuring expenses - pretax	'	$6,822

Restructuring_Details_2

Restructuring (Details 2) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Changes in restructuring liability	'	'	'	'
Balance at beginning of period	$113	$4,174	$421	'
Amounts charged to expense	'	'	'	23,503
Amounts paid	-44	-2,604	-352	-16,887
Non-cash expenses	'	'	'	-5,046
Balance at end of period	69	1,570	69	1,570
Severance Expenses	'	'	'	'
Changes in restructuring liability	'	'	'	'
Balance at beginning of period	'	2,168	56	'
Amounts charged to expense	'	'	'	11,600
Amounts paid	'	-1,583	-56	-11,015
Balance at end of period	'	585	'	585
Contract Termination Expenses	'	'	'	'
Changes in restructuring liability	'	'	'	'
Balance at beginning of period	113	1,609	365	'
Amounts charged to expense	'	'	'	5,840
Amounts paid	-44	-885	-296	-5,116
Balance at end of period	69	724	69	724
Asset Writedowns	'	'	'	'
Changes in restructuring liability	'	'	'	'
Amounts charged to expense	'	'	'	5,246
Non-cash expenses	'	'	'	-5,246
Other Exit Expenses	'	'	'	'
Changes in restructuring liability	'	'	'	'
Balance at beginning of period	'	397	'	'
Amounts charged to expense	'	'	'	817
Amounts paid	'	-136	'	-756
Non-cash expenses	'	'	'	200
Balance at end of period	'	$261	'	$261

Contingencies_Details

Contingencies (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Millions, unless otherwise specified
Contingencies	'	'
Estimated PPI claims reserve	$46.90	$62.70

Risks_and_Uncertainties_Relate1

Risks and Uncertainties Related to Liquidity and Capital Resources (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012	Dec. 31, 2011
Risks and Uncertainties Disclosures	'	'	'	'	'	'
Cash and cash equivalents	$1,249,636,000	$1,741,111,000	$1,249,636,000	$1,741,111,000	$1,554,348,000	$689,586,000
Net income (loss)	-60,882,000	-44,844,000	37,937,000	-137,850,000	'	'
Cash flows from operating and investing activities	'	'	1,800,000,000	'	'	'
Remaining principal and interest payments for 2013	560,000,000	'	560,000,000	'	'	'
Debt principal and interest due in first nine months of 2014	262,800,000	'	262,800,000	'	'	'
Unencumbered personal loans	1,400,000,000	'	1,400,000,000	'	'	'
Unencumbered real estate loans	$1,000,000,000	'	$1,000,000,000	'	'	'

Benefit_Plans_Details

Benefit Plans (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Pension	'	'	'	'
Components of net periodic benefit cost:	'	'	'	'
Service cost	'	$3,728	'	$11,852
Interest cost	3,589	4,790	10,769	14,345
Expected return on assets	-3,874	-5,159	-11,622	-15,530
Amortization of net loss	12	23	35	296
Net periodic benefit cost	-273	3,382	-818	10,963
Postretirement	'	'	'	'
Components of net periodic benefit cost:	'	'	'	'
Service cost	81	76	242	234
Interest cost	64	71	193	214
Curtailment gain	'	'	'	-110
Net periodic benefit cost	$145	$147	$435	$338

Benefit_Plans_Details_2

Benefit Plans (Details 2) (RSUs, USD $)	3 Months Ended	1 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Oct. 31, 2013	Oct. 09, 2013
		Subsequent event	Predecessor
			Subsequent event
Grant of Restricted Stock Units	'	'	'
Share-based compensation expense	$131.30	'	'
Percentage of outstanding shares into which equity awards are converted to rights	'	'	8.20%
Period of restriction upon sale and transfer of shares of common stock underlying equity awards	'	'5 years	'

Segment_Information_Details

Segment Information (Details) (USD $)	3 Months Ended	6 Months Ended		9 Months Ended		3 Months Ended
	Sep. 30, 2013	Jun. 29, 2013	Jun. 30, 2012	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2013	Apr. 01, 2013	Apr. 01, 2013
	item	item	item	item		RSUs	SCA	SCA
							Minimum	Acquisitions and Servicing
							item
Segment Information	'	'	'	'	'	'	'	'
Number of business segments	4	3	'	'	'	'	'	'
Number of business divisions where personal loans are originated and serviced	'	'	'	2	'	'	'	'
Number of states in which branch operations are conducted	26	'	'	26	'	'	'	'
Number of states where personal lending and retail sales financing ceased as a result of restructuring activities	'	'	14	'	'	'	'	'
Information about segments as well as reconciliations to condensed consolidated financial statement amounts	'	'	'	'	'	'	'	'
Non-cash stock compensation expense	'	'	'	'	'	$131,300,000	'	'
Gross receivables	$14,396,181,000	'	'	$14,396,181,000	$12,127,242,000	'	'	'
Number of loans	'	'	'	'	'	'	415,000	'
Ownership Percentage	'	'	'	'	'	'	'	47.00%

Segment_Information_Details_2

Segment Information (Details 2) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Interest income:	'	'	'	'	'
Finance charges	$585,300	$423,622	$1,578,934	$1,285,541	'
Finance receivables held for sale originated as held for investment	'	346	'	2,740	'
Total interest income	585,300	423,968	1,578,934	1,288,281	'
Interest expense	228,439	268,847	697,365	829,120	'
Net interest income	356,861	155,121	881,569	459,161	'
Provision for finance receivable losses	158,785	90,855	341,723	227,794	'
Net interest income after provision for finance receivable losses	198,076	64,266	539,846	231,367	'
Other revenues:	'	'	'	'	'
Insurance	38,277	31,719	107,144	93,042	'
Investment	6,756	7,377	27,687	25,544	'
Net gain (loss) on repurchases and repayments of debt	-34,503	-10,670	-34,558	-12,163	'
Other	1,603	-2,709	6,986	-32,814	'
Total other revenues	12,133	25,717	107,259	73,609	'
Operating expenses:	'	'	'	'	'
Salaries and benefits	214,552	78,122	371,842	241,114	'
Other operating expenses	69,595	65,491	191,574	208,326	'
Restructuring expenses	'	'	'	23,503	'
Insurance losses and loss adjustment expenses	16,550	15,152	47,650	42,302	'
Total other expenses	300,697	158,765	611,066	515,245	'
Income (loss) before provision for (benefit from) income taxes	-90,488	-68,782	36,039	-210,269	'
Income (loss) before provision for (benefit from) income taxes attributable to non-controlling interests	29,851	'	83,799	'	'
Income (loss) before provision for (benefit from) income attributable to Springleaf	-120,339	'	-47,760	'	'
Assets	16,427,363	15,118,443	16,427,363	15,118,443	14,673,515
Push-down Accounting Adjustment	'	'	'	'	'
Interest income:	'	'	'	'	'
Finance charges	52,121	51,303	155,653	145,889	'
Finance receivables held for sale originated as held for investment	'	2	'	6	'
Total interest income	'	51,305	'	145,895	'
Interest expense	33,218	58,601	103,405	183,839	'
Net interest income	18,903	-7,296	52,248	-37,944	'
Provision for finance receivable losses	14,130	178,676	21,380	200,699	'
Net interest income after provision for finance receivable losses	4,773	-185,972	30,868	-238,643	'
Other revenues:	'	'	'	'	'
Insurance	-7	-22	-28	-92	'
Investment	-1,552	-2,229	-4,763	-6,848	'
Net gain (loss) on repurchases and repayments of debt	-13,731	-22,245	7,585	-33,212	'
Other	35	9,674	-133	11,775	'
Total other revenues	-15,255	-14,822	2,661	-28,377	'
Operating expenses:	'	'	'	'	'
Salaries and benefits	-53	-124	-160	-383	'
Other operating expenses	1,104	6,535	3,419	9,358	'
Insurance losses and loss adjustment expenses	-299	-208	-723	-774	'
Total other expenses	752	6,203	2,536	8,201	'
Income (loss) before provision for (benefit from) income taxes	-11,234	-206,997	30,993	-275,221	'
Income (loss) before provision for (benefit from) income attributable to Springleaf	-11,234	'	30,993	'	'
Assets	-669,499	-899,198	-669,499	-899,198	'
Consumer	'	'	'	'	'
Interest income:	'	'	'	'	'
Finance charges	'	149,333	'	429,564	'
Total interest income	'	149,333	'	429,564	'
Interest expense	'	35,369	'	101,958	'
Net interest income	'	113,964	'	327,606	'
Provision for finance receivable losses	'	17,633	'	46,471	'
Net interest income after provision for finance receivable losses	'	96,331	'	281,135	'
Other revenues:	'	'	'	'	'
Intersegment - insurance commissions	'	10,576	'	29,757	'
Net gain (loss) on repurchases and repayments of debt	'	3,228	'	5,870	'
Other	'	-1,957	'	-2,264	'
Total other revenues	'	11,847	'	33,363	'
Operating expenses:	'	'	'	'	'
Salaries and benefits	'	60,970	'	185,261	'
Other operating expenses	'	21,000	'	85,318	'
Restructuring expenses	'	'	'	15,634	'
Total other expenses	'	81,970	'	286,213	'
Income (loss) before provision for (benefit from) income taxes	'	26,208	'	28,285	'
Assets	'	2,587,130	'	2,587,130	'
Insurance	'	'	'	'	'
Other revenues:	'	'	'	'	'
Insurance	'	31,718	'	93,050	'
Investment	'	7,976	'	28,226	'
Intersegment - insurance commissions	'	-10,547	'	-30,045	'
Other	'	1,543	'	3,173	'
Total other revenues	'	30,690	'	94,404	'
Operating expenses:	'	'	'	'	'
Salaries and benefits	'	2,890	'	8,660	'
Other operating expenses	'	1,758	'	7,896	'
Restructuring expenses	'	'	'	229	'
Insurance losses and loss adjustment expenses	'	15,360	'	43,076	'
Total other expenses	'	20,008	'	59,861	'
Income (loss) before provision for (benefit from) income taxes	'	10,682	'	34,543	'
Assets	'	957,557	'	957,557	'
Real Estate	'	'	'	'	'
Interest income:	'	'	'	'	'
Finance charges	'	200,382	'	627,112	'
Finance receivables held for sale originated as held for investment	'	344	'	2,734	'
Total interest income	'	200,726	'	629,846	'
Interest expense	'	167,618	'	515,970	'
Net interest income	'	33,108	'	113,876	'
Provision for finance receivable losses	'	-108,117	'	-26,572	'
Net interest income after provision for finance receivable losses	'	141,225	'	140,448	'
Other revenues:	'	'	'	'	'
Intersegment - insurance commissions	'	29	'	65	'
Net gain (loss) on repurchases and repayments of debt	'	7,572	'	13,769	'
Other	'	-13,322	'	-48,369	'
Total other revenues	'	-5,721	'	-34,535	'
Operating expenses:	'	'	'	'	'
Salaries and benefits	'	7,052	'	21,845	'
Other operating expenses	'	12,869	'	57,705	'
Restructuring expenses	'	'	'	818	'
Total other expenses	'	19,921	'	80,368	'
Income (loss) before provision for (benefit from) income taxes	'	115,583	'	25,545	'
Assets	'	10,141,902	'	10,141,902	'
Other	'	'	'	'	'
Interest income:	'	'	'	'	'
Finance charges	'	22,604	'	82,976	'
Total interest income	'	22,604	'	82,976	'
Interest expense	'	7,259	'	27,353	'
Net interest income	'	15,345	'	55,623	'
Provision for finance receivable losses	'	2,663	'	7,196	'
Net interest income after provision for finance receivable losses	'	12,682	'	48,427	'
Other revenues:	'	'	'	'	'
Insurance	'	23	'	84	'
Investment	'	1,630	'	4,166	'
Intersegment - insurance commissions	'	-58	'	223	'
Net gain (loss) on repurchases and repayments of debt	'	775	'	1,410	'
Other	'	1,353	'	2,871	'
Total other revenues	'	3,723	'	8,754	'
Operating expenses:	'	'	'	'	'
Salaries and benefits	'	7,334	'	25,731	'
Other operating expenses	'	23,329	'	48,049	'
Restructuring expenses	'	'	'	6,822	'
Total other expenses	'	30,663	'	80,602	'
Income (loss) before provision for (benefit from) income taxes	'	-14,258	'	-23,421	'
Assets	'	2,331,052	'	2,331,052	'
Operating segments | Consumer	'	'	'	'	'
Interest income:	'	'	'	'	'
Finance charges	188,601	'	519,688	'	'
Interest expense	38,247	'	111,116	'	'
Net interest income	150,354	'	408,572	'	'
Provision for finance receivable losses	38,174	'	52,188	'	'
Net interest income after provision for finance receivable losses	112,180	'	356,384	'	'
Other revenues:	'	'	'	'	'
Intersegment - insurance commissions	15,131	'	43,341	'	'
Net gain (loss) on repurchases and repayments of debt	-2,890	'	-4,390	'	'
Other	910	'	1,698	'	'
Total other revenues	13,151	'	40,649	'	'
Operating expenses:	'	'	'	'	'
Salaries and benefits	62,318	'	184,077	'	'
Other operating expenses	30,421	'	87,609	'	'
Total other expenses	92,739	'	271,686	'	'
Income (loss) before provision for (benefit from) income taxes	32,592	'	125,347	'	'
Income (loss) before provision for (benefit from) income attributable to Springleaf	32,592	'	125,347	'	'
Assets	3,045,524	'	3,045,524	'	'
Operating segments | Insurance	'	'	'	'	'
Other revenues:	'	'	'	'	'
Insurance	38,266	'	107,114	'	'
Investment	8,308	'	31,054	'	'
Intersegment - insurance commissions	-15,142	'	-43,347	'	'
Other	2,426	'	6,797	'	'
Total other revenues	33,858	'	101,618	'	'
Operating expenses:	'	'	'	'	'
Salaries and benefits	4,481	'	11,424	'	'
Other operating expenses	3,115	'	7,993	'	'
Insurance losses and loss adjustment expenses	16,849	'	48,373	'	'
Total other expenses	24,445	'	67,790	'	'
Income (loss) before provision for (benefit from) income taxes	9,413	'	33,828	'	'
Income (loss) before provision for (benefit from) income attributable to Springleaf	9,413	'	33,828	'	'
Assets	913,440	'	913,440	'	'
Operating segments | Acquisitions and Servicing	'	'	'	'	'
Interest income:	'	'	'	'	'
Finance charges	163,804	'	330,682	'	'
Interest expense	22,419	'	47,010	'	'
Net interest income	141,385	'	283,672	'	'
Provision for finance receivable losses	61,194	'	78,991	'	'
Net interest income after provision for finance receivable losses	80,191	'	204,681	'	'
Other revenues:	'	'	'	'	'
Portfolio servicing fees from SpringCastle	9,565	'	11,945	'	'
Other	279	'	360	'	'
Total other revenues	9,844	'	12,305	'	'
Operating expenses:	'	'	'	'	'
Salaries and benefits	4,006	'	6,417	'	'
Other operating expenses	18,605	'	40,741	'	'
Portfolio servicing fees to Springleaf	9,565	'	11,945	'	'
Total other expenses	32,176	'	59,103	'	'
Income (loss) before provision for (benefit from) income taxes	57,859	'	157,883	'	'
Income (loss) before provision for (benefit from) income taxes attributable to non-controlling interests	29,851	'	83,799	'	'
Income (loss) before provision for (benefit from) income attributable to Springleaf	28,008	'	74,084	'	'
Assets	2,749,201	'	2,749,201	'	'
Operating segments | Real Estate	'	'	'	'	'
Interest income:	'	'	'	'	'
Finance charges	170,772	'	535,280	'	'
Interest expense	131,233	'	423,671	'	'
Net interest income	39,539	'	111,609	'	'
Provision for finance receivable losses	42,895	'	192,519	'	'
Net interest income after provision for finance receivable losses	-3,356	'	-80,910	'	'
Other revenues:	'	'	'	'	'
Intersegment - insurance commissions	36	'	94	'	'
Net gain (loss) on repurchases and repayments of debt	-17,176	'	-36,776	'	'
Other	-2,045	'	-1,644	'	'
Total other revenues	-19,185	'	-38,326	'	'
Operating expenses:	'	'	'	'	'
Salaries and benefits	7,551	'	20,648	'	'
Other operating expenses	14,313	'	42,281	'	'
Total other expenses	21,864	'	62,929	'	'
Income (loss) before provision for (benefit from) income taxes	-44,405	'	-182,165	'	'
Income (loss) before provision for (benefit from) income attributable to Springleaf	-44,405	'	-182,165	'	'
Assets	8,903,154	'	8,903,154	'	'
Operating segments | Other	'	'	'	'	'
Interest income:	'	'	'	'	'
Finance charges	10,002	'	37,631	'	'
Interest expense	3,322	'	12,163	'	'
Net interest income	6,680	'	25,468	'	'
Provision for finance receivable losses	2,392	'	-3,355	'	'
Net interest income after provision for finance receivable losses	4,288	'	28,823	'	'
Other revenues:	'	'	'	'	'
Insurance	18	'	58	'	'
Investment	'	'	1,396	'	'
Intersegment - insurance commissions	-25	'	-88	'	'
Net gain (loss) on repurchases and repayments of debt	-706	'	-977	'	'
Other	-2	'	-92	'	'
Total other revenues	-715	'	297	'	'
Operating expenses:	'	'	'	'	'
Salaries and benefits	136,249	'	149,436	'	'
Other operating expenses	2,037	'	9,531	'	'
Total other expenses	138,286	'	158,967	'	'
Income (loss) before provision for (benefit from) income taxes	-134,713	'	-129,847	'	'
Income (loss) before provision for (benefit from) income attributable to Springleaf	-134,713	'	-129,847	'	'
Assets	1,485,543	'	1,485,543	'	'
Eliminations	'	'	'	'	'
Other revenues:	'	'	'	'	'
Portfolio servicing fees from SpringCastle	-9,565	'	-11,945	'	'
Total other revenues	-9,565	'	-11,945	'	'
Operating expenses:	'	'	'	'	'
Portfolio servicing fees to Springleaf	-9,565	'	-11,945	'	'
Total other expenses	($9,565)	'	($11,945)	'	'

Fair_Value_Measurements_Detail

Fair Value Measurements (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Assets	'	'
Investment securities	$593,875	$887,946
Restricted cash	430,806	157,844
Fair Value Measurements Using Level 1	'	'
Assets	'	'
Cash and cash equivalents	1,249,636	1,554,348
Investment securities	100	255
Restricted cash	430,806	157,844
Fair Value Measurements Using Level 2	'	'
Assets	'	'
Investment securities	567,940	855,307
Liabilities	'	'
Long-term debt	15,035,022	13,067,253
Fair Value Measurements Using Level 2 | Cross currency interest rate derivative	'	'
Other assets:	'	'
Derivative Assets	'	26,699
Fair Value Measurements Using Level 3	'	'
Assets	'	'
Investment securities	26,431	33,015
Net finance receivables, less allowance for finance receivable losses	13,978,593	11,727,877
Other assets:	'	'
Commercial mortgage loans	94,885	99,933
Escrow advance receivable	19,674	18,520
Total Fair Value	'	'
Assets	'	'
Cash and cash equivalents	1,249,636	1,554,348
Investment securities	594,471	888,577
Net finance receivables, less allowance for finance receivable losses	13,978,593	11,727,877
Restricted cash	430,806	157,844
Other assets:	'	'
Commercial mortgage loans	94,885	99,933
Escrow advance receivable	19,674	18,520
Liabilities	'	'
Long-term debt	15,035,022	13,067,253
Total Fair Value | Cross currency interest rate derivative	'	'
Other assets:	'	'
Derivative Assets	'	26,699
Total Carrying Value	'	'
Assets	'	'
Cash and cash equivalents	1,249,636	1,554,348
Investment securities	594,471	888,577
Net finance receivables, less allowance for finance receivable losses	13,730,283	11,633,366
Restricted cash	430,806	157,844
Other assets:	'	'
Commercial mortgage loans	102,798	110,398
Escrow advance receivable	19,674	18,520
Liabilities	'	'
Long-term debt	13,998,961	12,596,577
Total Carrying Value | Cross currency interest rate derivative	'	'
Other assets:	'	'
Derivative Assets	'	$26,699

Fair_Value_Measurements_Detail1

Fair Value Measurements (Details 2) (USD $)	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2012
Assets	'	'	'
Investment securities	$593,875,000	$887,946,000	'
Total	'	'	'
Interest in a limited partnership	600,000	600,000	600,000
Stocks not carried at fair value	900,000	700,000	'
Investment securities:	'	'	'
Assets	'	'	'
Investment securities	591,550,000	885,591,000	'
U.S. government and government sponsored entities	'	'	'
Assets	'	'	'
Investment securities	76,473,000	53,205,000	'
Obligations of states, municipalities, and political subdivisions	'	'	'
Assets	'	'	'
Investment securities	96,372,000	155,470,000	'
Corporate debt	'	'	'
Assets	'	'	'
Investment securities	234,754,000	374,996,000	'
RMBS	'	'	'
Assets	'	'	'
Investment securities	140,497,000	191,793,000	'
CMBS	'	'	'
Assets	'	'	'
Investment securities	23,800,000	41,546,000	'
CDO/ABS	'	'	'
Assets	'	'	'
Investment securities	19,654,000	68,581,000	'
Other long-term investments	'	'	'
Assets	'	'	'
Investment securities	1,375,000	1,380,000	'
Common stocks	'	'	'
Assets	'	'	'
Investment securities	950,000	975,000	'
Fair Value Measurements Using Level 1	'	'	'
Assets	'	'	'
Investment securities	100,000	255,000	'
Fair Value Measurements Using Level 2	'	'	'
Assets	'	'	'
Investment securities	567,940,000	855,307,000	'
Fair Value Measurements Using Level 2 | Cross currency interest rate derivative	'	'	'
Assets	'	'	'
Derivative Assets	'	26,699,000	'
Fair Value Measurements Using Level 3	'	'	'
Assets	'	'	'
Investment securities	26,431,000	33,015,000	'
Recurring basis | Fair Value Measurements Using Level 1	'	'	'
Assets	'	'	'
Cash and cash equivalents in mutual funds	445,115,000	696,553,000	'
Investment securities	100,000	255,000	'
Restricted cash in mutual funds	368,490,000	97,554,000	'
Total	'	'	'
Total	813,705,000	794,362,000	'
Recurring basis | Fair Value Measurements Using Level 1 | Common stocks	'	'	'
Assets	'	'	'
Investment securities	100,000	255,000	'
Recurring basis | Fair Value Measurements Using Level 2	'	'	'
Assets	'	'	'
Investment securities	567,940,000	855,307,000	'
Total	'	'	'
Total	567,940,000	882,006,000	'
Recurring basis | Fair Value Measurements Using Level 2 | Cross currency interest rate derivative	'	'	'
Assets	'	'	'
Derivative Assets	'	26,699,000	'
Recurring basis | Fair Value Measurements Using Level 2 | Investment securities:	'	'	'
Assets	'	'	'
Investment securities	567,940,000	855,307,000	'
Recurring basis | Fair Value Measurements Using Level 2 | U.S. government and government sponsored entities	'	'	'
Assets	'	'	'
Investment securities	76,473,000	53,205,000	'
Recurring basis | Fair Value Measurements Using Level 2 | Obligations of states, municipalities, and political subdivisions	'	'	'
Assets	'	'	'
Investment securities	96,372,000	155,470,000	'
Recurring basis | Fair Value Measurements Using Level 2 | Corporate debt	'	'	'
Assets	'	'	'
Investment securities	219,664,000	361,579,000	'
Recurring basis | Fair Value Measurements Using Level 2 | RMBS	'	'	'
Assets	'	'	'
Investment securities	140,412,000	191,719,000	'
Recurring basis | Fair Value Measurements Using Level 2 | CMBS	'	'	'
Assets	'	'	'
Investment securities	23,798,000	39,779,000	'
Recurring basis | Fair Value Measurements Using Level 2 | CDO/ABS	'	'	'
Assets	'	'	'
Investment securities	11,221,000	53,555,000	'
Recurring basis | Fair Value Measurements Using Level 3	'	'	'
Assets	'	'	'
Investment securities	24,985,000	31,664,000	'
Total	'	'	'
Total	24,985,000	31,664,000	'
Recurring basis | Fair Value Measurements Using Level 3 | Investment securities:	'	'	'
Assets	'	'	'
Investment securities	23,610,000	30,284,000	'
Recurring basis | Fair Value Measurements Using Level 3 | Corporate debt	'	'	'
Assets	'	'	'
Investment securities	15,090,000	13,417,000	'
Recurring basis | Fair Value Measurements Using Level 3 | RMBS	'	'	'
Assets	'	'	'
Investment securities	85,000	74,000	'
Recurring basis | Fair Value Measurements Using Level 3 | CMBS	'	'	'
Assets	'	'	'
Investment securities	2,000	1,767,000	'
Recurring basis | Fair Value Measurements Using Level 3 | CDO/ABS	'	'	'
Assets	'	'	'
Investment securities	8,433,000	15,026,000	'
Recurring basis | Fair Value Measurements Using Level 3 | Other long-term investments	'	'	'
Assets	'	'	'
Investment securities	1,375,000	1,380,000	'
Recurring basis | Total Carried At Fair Value	'	'	'
Assets	'	'	'
Cash and cash equivalents in mutual funds	445,115,000	696,553,000	'
Investment securities	593,025,000	887,226,000	'
Restricted cash in mutual funds	368,490,000	97,554,000	'
Total	'	'	'
Total	1,406,630,000	1,708,032,000	'
Recurring basis | Total Carried At Fair Value | Cross currency interest rate derivative	'	'	'
Assets	'	'	'
Derivative Assets	'	26,699,000	'
Recurring basis | Total Carried At Fair Value | Investment securities:	'	'	'
Assets	'	'	'
Investment securities	591,550,000	885,591,000	'
Recurring basis | Total Carried At Fair Value | U.S. government and government sponsored entities	'	'	'
Assets	'	'	'
Investment securities	76,473,000	53,205,000	'
Recurring basis | Total Carried At Fair Value | Obligations of states, municipalities, and political subdivisions	'	'	'
Assets	'	'	'
Investment securities	96,372,000	155,470,000	'
Recurring basis | Total Carried At Fair Value | Corporate debt	'	'	'
Assets	'	'	'
Investment securities	234,754,000	374,996,000	'
Recurring basis | Total Carried At Fair Value | RMBS	'	'	'
Assets	'	'	'
Investment securities	140,497,000	191,793,000	'
Recurring basis | Total Carried At Fair Value | CMBS	'	'	'
Assets	'	'	'
Investment securities	23,800,000	41,546,000	'
Recurring basis | Total Carried At Fair Value | CDO/ABS	'	'	'
Assets	'	'	'
Investment securities	19,654,000	68,581,000	'
Recurring basis | Total Carried At Fair Value | Other long-term investments	'	'	'
Assets	'	'	'
Investment securities	1,375,000	1,380,000	'
Recurring basis | Total Carried At Fair Value | Common stocks	'	'	'
Assets	'	'	'
Investment securities	$100,000	$255,000	'

Fair_Value_Measurements_Detail2

Fair Value Measurements (Details 3) (USD $)

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Dec. 31, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Jun. 30, 2013

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2012

Investment securities:

Investment securities:

Investment securities:

Investment securities:

Bonds:

Bonds:

Bonds:

Bonds:

Corporate debt

Corporate debt

Corporate debt

Corporate debt

RMBS

RMBS

RMBS

RMBS

CMBS

CMBS

CMBS

CMBS

CDO/ABS

CDO/ABS

CDO/ABS

CDO/ABS

Other long-term investments

Other long-term investments

Other long-term investments

Other long-term investments

Common stocks

Changes in Level 3 assets and liabilities measured at fair value on a recurring basis

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Balance at beginning of period

$23,275,000

$22,292,000

$31,664,000

$25,704,000

'

'

'

'

'

$21,797,000

$19,585,000

$30,284,000

$21,574,000

$13,114,000

'

$13,417,000

$2,800,000

$218,000

$2,025,000

$74,000

$1,914,000

$7,864,000

$1,767,000

$7,944,000

$2,000

$8,463,000

$9,696,000

$15,026,000

$8,916,000

$1,478,000

$2,707,000

$1,380,000

$4,127,000

$3,000

Net gains (losses) included in: Other revenues

-9,000

-155,000

474,000

'

'

'

'

'

'

-9,000

-155,000

472,000

5,000

-58,000

-19,000

-167,000

-16,000

'

-207,000

-35,000

-171,000

-29,000

-5,000

-40,000

'

49,000

100,000

679,000

232,000

'

'

2,000

'

-5,000

Net gains (losses) included in: Other comprehensive income (loss)

-222,000

-112,000

-188,000

922,000

'

'

'

'

'

-119,000

84,000

-192,000

1,600,000

18,000

8,000

305,000

192,000

-133,000

-362,000

46,000

-170,000

59,000

1,000

342,000

'

-4,000

379,000

-544,000

1,236,000

-103,000

-196,000

4,000

-680,000

2,000

Purchases, sales, issues, settlements

1,941,000

-781,000

-6,965,000

-5,382,000

'

1,941,000

'

-6,965,000

'

1,941,000

-781,000

-6,954,000

-4,446,000

2,016,000

'

1,535,000

-2,987,000

'

-62,000

'

-179,000

-456,000

-1,761,000

-808,000

'

-75,000

-263,000

-6,728,000

-472,000

'

'

-11,000

-936,000

'

Transfers into Level 3

'

19,302,000

'

19,302,000

'

'

'

'

'

'

19,302,000

'

19,302,000

'

14,133,000

'

14,133,000

'

'

'

'

'

'

'

'

'

5,169,000

'

5,169,000

'

'

'

'

'

Transfers out of Level 3

'

-9,372,000

'

-9,372,000

'

'

'

'

'

'

-9,372,000

'

-9,372,000

'

'

'

'

'

-1,304,000

'

-1,304,000

-7,159,000

'

-7,159,000

'

'

-909,000

'

-909,000

'

'

'

'

'

Balance at end of period

24,985,000

31,174,000

24,985,000

31,174,000

'

'

'

'

'

23,610,000

28,663,000

23,610,000

28,663,000

15,090,000

14,122,000

15,090,000

14,122,000

85,000

90,000

85,000

90,000

279,000

2,000

279,000

2,000

8,433,000

14,172,000

8,433,000

14,172,000

1,375,000

2,511,000

1,375,000

2,511,000

'

Purchases, sales, or issues of investment securities

'

'

'

'

'

'

0

'

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Interest in a limited partnership

600,000

600,000

600,000

600,000

600,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Unrealized gains or losses recognized in earnings

'

'

0

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Detail of purchases, sales, issues, and settlements of Level 3 assets and liabilities measured at fair value on a recurring basis

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Purchases

'

'

'

'

'

2,016,000

'

2,016,000

'

'

'

2,016,000

'

2,016,000

'

2,016,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Sales

'

'

'

'

'

'

'

-3,086,000

'

'

'

-3,086,000

'

'

'

'

'

'

'

'

'

'

-1,453,000

'

'

'

'

-1,633,000

'

'

'

'

'

'

Settlements

'

'

'

'

'

-75,000

'

-5,895,000

'

'

'

-5,884,000

'

'

'

-481,000

'

'

'

'

'

'

-308,000

'

'

-75,000

'

-5,095,000

'

'

'

-11,000

'

'

Total

$1,941,000

($781,000)

($6,965,000)

($5,382,000)

'

$1,941,000

'

($6,965,000)

'

$1,941,000

($781,000)

($6,954,000)

($4,446,000)

$2,016,000

'

$1,535,000

($2,987,000)

'

($62,000)

'

($179,000)

($456,000)

($1,761,000)

($808,000)

'

($75,000)

($263,000)

($6,728,000)

($472,000)

'

'

($11,000)

($936,000)

'

Fair_Value_Measurements_Detail3

Fair Value Measurements (Details 4) (Level 3, Recurring, Corporate debt, Discounted cash flows)	9 Months Ended	12 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
Minimum	'	'
Unobservable Input	'	'
Yield (as a percent)	2.61%	2.74%
Maximum	'	'
Unobservable Input	'	'
Yield (as a percent)	7.61%	7.35%
Weighted Average	'	'
Unobservable Input	'	'
Yield (as a percent)	4.41%	4.45%

Fair_Value_Measurements_Detail4

Fair Value Measurements (Details 5) (USD $)

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

In Thousands, unless otherwise specified

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2012

Sep. 30, 2012

Sep. 30, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Non-recurring basis

Non-recurring basis

Non-recurring basis

Non-recurring basis

Non-recurring basis

Non-recurring basis

Non-recurring basis

Non-recurring basis

Non-recurring basis

Non-recurring basis

Non-recurring basis

Non-recurring basis

Non-recurring basis

Non-recurring basis

Non-recurring basis

Non-recurring basis

Non-recurring basis

Non-recurring basis

Non-recurring basis

Non-recurring basis

Non-recurring basis

Non-recurring basis

Non-recurring basis

Non-recurring basis

Non-recurring basis

Non-recurring basis

Non-recurring basis

Real estate owned

Real estate owned

Real estate owned

Real estate owned

Commercial mortgage loans

Commercial mortgage loans

Commercial mortgage loans

Commercial mortgage loans

Finance receivables held for sale

Other intangible assets

Other intangible assets

Fair Value Measurements Using Level 3

Fair Value Measurements Using Level 3

Fair Value Measurements Using Level 3

Fair Value Measurements Using Level 3

Fair Value Measurements Using Level 3

Fair Value Measurements Using Level 3

Total

Total

Total

Total

Total

Total

Real estate owned

Real estate owned

Commercial mortgage loans

Commercial mortgage loans

Real estate owned

Real estate owned

Commercial mortgage loans

Commercial mortgage loans

Assets measured at fair value on a non-recurring basis

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Assets at fair value

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$81,672

$117,940

$69,937

$98,903

$11,735

$19,037

$81,672

$117,940

$69,937

$98,903

$11,735

$19,037

Impairment Charges

'

'

'

'

'

5,731

7,766

19,389

27,779

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Impairment Charges

$5,046

$5,670

$13,947

$17,615

$36,798

'

'

'

'

($61)

$1,626

($1,774)

$3,093

$1,371

$4,555

$4,555

'

'

'

'

'

'

'

'

'

'

'

'

Pro_Forma_Information_Details

Pro Forma Information (Details) (USD $)	9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
Unaudited pro forma financial information	'	'
Total interest income	$1,730,463	$1,906,931
Net loss attributable to Springleaf Holdings, Inc	($73,946)	($108,550)
Net loss attributable to Springleaf Holdings, Inc. per weighted average share - basic	($0.74)	($1.09)
Net loss attributable to Springleaf Holdings, Inc. per weighted average share - diluted	($0.74)	($1.09)

Subsequent_Events_Details

Subsequent Events (Details) (USD $)	Sep. 30, 2013	Jul. 29, 2013	30-May-13	15-May-13	Apr. 11, 2013	Sep. 30, 2013	Dec. 31, 2012	Oct. 21, 2013	Oct. 11, 2013	Oct. 17, 2013	Oct. 09, 2013
In Millions, except Share data, unless otherwise specified	Bank of America	Springleaf Financial Funding Company	Springleaf Financial Funding Company	Springleaf Financial Funding Company	Springleaf Financial Funding Company	Springleaf Financial Funding Company	Springleaf Financial Funding Company	Subsequent event	Subsequent event	Subsequent event	Subsequent event
	Secured term loan	Secured term loan	Secured term loan	Secured term loan	Secured term loan	Secured term loan	Secured term loan		Springleaf Financial Funding Company	Consolidated VIEs	Consolidated VIEs
									Secured term loan	Mortgage-backed notes	Mortgage-backed notes
										The 2013-3 Trust	The 2013-3 Trust
Subsequent events	'	'	'	'	'	'	'	'	'	'	'
Amount of notes sold under private securitization	'	'	'	'	'	'	'	'	'	'	$270.50
Weighted average yield (as a percent)	'	'	'	'	'	'	'	'	'	'	3.40%
Proceeds from notes sold under securitization transactions	'	'	'	'	'	'	'	'	'	22.5	269.4
Notes to be retained by the entity	'	'	'	'	'	'	'	'	'	'	228.7
Face amount	750	'	'	'	'	1,300	3,800	'	'	22.7	'
Prepayment of secured term loan	'	235.1	500	500	714.9	1,250	'	'	550	'	'
Number of common shares sold in initial public offering	'	'	'	'	'	'	'	24,201,920	'	'	'
Number of common shares sold to the underwriters	'	'	'	'	'	'	'	3,156,772	'	'	'
Common stock par value (in dollars per share)	'	'	'	'	'	'	'	$0.01	'	'	'
Price per share (in dollars per share)	'	'	'	'	'	'	'	$17	'	'	'
Underwriting discount (in dollars per share)	'	'	'	'	'	'	'	$1.10	'	'	'
Estimated offering expenses	'	'	'	'	'	'	'	$19.80	'	'	'