OneMain (OMF) 10-Q11 Aug 142014 Q2 Quarterly reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
Document and Entity Information	Jun. 30, 2014	Aug. 11, 2014
Document and Entity Information	'	'
Entity Registrant Name	'Springleaf Holdings, Inc.	'
Entity Central Index Key	'0001584207	'
Document Type	'10-Q	'
Document Period End Date	30-Jun-14	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
Entity Current Reporting Status	'Yes	'
Entity Filer Category	'Non-accelerated Filer	'
Entity Common Stock, Shares Outstanding	'	114,832,895
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q2	'

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013
Assets	'	'
Cash and cash equivalents	$891,341	$431,409
Investment securities	657,483	582,090
Net finance receivables:	'	'
Personal loans (includes loans of consolidated VIEs of $1.9 billion in 2014 and $1.6 billion in 2013)	3,407,328	3,171,704
SpringCastle Portfolio (includes loans of consolidated VIEs of $2.2 billion in 2014 and $2.5 billion in 2013)	2,202,380	2,505,349
Real estate loans (includes loans of consolidated VIEs of $4.2 billion in 2014 and $5.7 billion in 2013)	6,341,257	7,982,349
Retail sales finance	68,426	98,911
Net finance receivables	12,019,391	13,758,313
Allowance for finance receivable losses (includes allowance of consolidated VIEs of $171.7 million in 2014 and $153.7 million in 2013)	-368,272	-333,325
Net finance receivables, less allowance for finance receivable losses	11,651,119	13,424,988
Restricted cash (includes restricted cash of consolidated VIEs of $471.3 million in 2014 and $522.8 million in 2013)	487,160	536,005
Other assets	396,255	428,194
Total assets	14,083,358	15,402,686
Liabilities and Shareholders' Equity	'	'
Long-term debt (includes debt of consolidated VIEs of $6.5 billion in 2014 and $7.3 billion in 2013)	11,261,023	12,769,036
Insurance claims and policyholder liabilities	412,492	394,168
Deferred and accrued taxes	142,174	145,520
Other liabilities	202,041	207,334
Total liabilities	12,017,730	13,516,058
Shareholders' equity:	'	'
Common stock	1,148	1,148
Additional paid-in capital	527,708	524,087
Accumulated other comprehensive income	37,819	28,095
Retained earnings	1,111,403	986,690
Springleaf Holdings, Inc. shareholders' equity	1,678,078	1,540,020
Non-controlling interests	387,550	346,608
Total shareholders' equity	2,065,628	1,886,628
Total liabilities and shareholders' equity	$14,083,358	$15,402,686

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013
Personal loans	$3,407,328	$3,171,704
SpringCastle Portfolio	2,202,380	2,505,349
Real estate loans	6,341,257	7,982,349
Allowance for finance receivable losses	368,272	333,325
Restricted cash	487,160	536,005
Long-term debt	11,261,023	12,769,036
Consolidated Variable Interest Entity (VIEs)	'	'
Personal loans	1,900,000	1,600,000
SpringCastle Portfolio	2,200,000	2,500,000
Real estate loans	4,200,000	5,700,000
Allowance for finance receivable losses	171,704	153,657
Restricted cash	471,307	522,752
Long-term debt	$6,485,973	$7,288,535

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (USD $)	3 Months Ended			6 Months Ended
In Thousands, except Share data, unless otherwise specified	Jun. 30, 2014	Mar. 31, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Condensed Consolidated Statements of Operations	'	'	'	'	'
Interest income	$532,750	'	$580,597	$1,085,387	$993,635
Interest expense	191,301	'	240,418	396,721	471,711
Net interest income	341,449	'	340,179	688,666	521,924
Provision for finance receivable losses	115,347	'	82,311	276,225	176,797
Net interest income after provision for finance receivable losses	226,102	'	257,868	412,441	345,127
Other revenues:	'	'	'	'	'
Insurance	42,687	'	35,967	81,106	68,867
Investment	10,622	'	10,598	20,083	20,722
Net loss on repurchases and repayments of debt	'	'	-237	-6,615	-237
Net gain (loss) on fair value adjustments on debt	482	'	752	-16,385	511
Net gain on sales of real estate loans and related trust assets	34,800	55,200	'	89,986	'
Other	2,752	'	4,510	4,572	5,383
Total other revenues	91,343	'	51,590	172,747	95,246
Operating expenses:	'	'	'	'	'
Salaries and benefits	91,283	'	78,862	183,802	157,290
Other operating expenses	60,063	'	70,369	117,772	121,979
Insurance losses and loss adjustment expenses	18,667	'	16,346	37,032	31,100
Total other expenses	170,013	'	165,577	338,606	310,369
Income before provision for income taxes	147,432	'	143,881	246,582	130,004
Provision for income taxes	44,754	'	32,963	75,272	28,700
Net income	102,678	'	110,918	171,310	101,304
Net income attributable to non-controlling interests	30,289	'	54,740	46,597	54,740
Net income attributable to Springleaf Holdings, Inc.	$72,389	'	$56,178	$124,713	$46,564
Weighted average number of shares outstanding:	'	'	'	'	'
Basic (in shares)	114,788,439	'	100,000,000	114,788,439	100,000,000
Diluted (in shares)	115,176,021	'	100,000,000	115,160,440	100,000,000
Earnings per share:	'	'	'	'	'
Basic (in dollars per share)	$0.63	'	$0.56	$1.09	$0.47
Diluted (in dollars per share)	$0.63	'	$0.56	$1.08	$0.47

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Comprehensive Income (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Condensed Consolidated Statements of Comprehensive Income	'	'	'	'
Net income	$102,678	$110,918	$171,310	$101,304
Net unrealized gains (losses) on:	'	'	'	'
Investment securities on which other-than-temporary impairments were taken	-42	-95	-349	-118
All other investment securities	9,203	-9,301	19,342	-10,560
Foreign currency translation adjustments	-367	-20	-494	2,094
Net unrealized (gains) losses on:	'	'	'	'
Investment securities on which other-than-temporary impairments were taken	15	33	122	41
All other investment securities	-3,223	3,245	-6,772	3,695
Other comprehensive income (loss), net of tax, before reclassification adjustments	5,586	-6,138	11,849	-4,848
Reclassification adjustments included in net income:	'	'	'	'
Net realized gains on investment securities	-1,432	-2,033	-3,269	-2,608
Cash flow hedges	'	'	'	-160
Income tax effect:	'	'	'	'
Net realized gains on investment securities	501	712	1,144	913
Cash flow hedges	'	'	'	56
Reclassification adjustments included in net income, net of tax	-931	-1,321	-2,125	-1,799
Other comprehensive income (loss), net of tax	4,655	-7,459	9,724	-6,647
Comprehensive income	107,333	103,459	181,034	94,657
Comprehensive income attributable to non-controlling interests	30,289	54,740	46,597	54,740
Comprehensive income attributable to Springleaf Holdings, Inc.	$77,044	$48,719	$134,437	$39,917

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	Total	Springleaf Holdings, Inc. Shareholders' Equity	Common Stock	Additional Paid-in Capital	Accumulated Other Comprehensive Income (Loss)	Retained Earnings	Non-controlling Interests
Balance at Dec. 31, 2012	$1,180,922	$1,180,922	$1,000	$147,459	$26,472	$1,005,991	'
Change in non-controlling interests:	'	'	'	'	'	'	'
Contributions from joint venture partners	438,081	'	'	'	'	'	438,081
Distributions declared to joint venture partners	-6,519	'	'	'	'	'	-6,519
Change in net unrealized gains (losses):	'	'	'	'	'	'	'
Investment securities	-8,637	-8,637	'	'	-8,637	'	'
Cash flow hedges	-104	-104	'	'	-104	'	'
Foreign currency translation adjustments	2,094	2,094	'	'	2,094	'	'
Net income	101,304	46,564	'	'	'	46,564	54,740
Balance at Jun. 30, 2013	1,707,141	1,220,839	1,000	147,459	19,825	1,052,555	486,302
Balance at Dec. 31, 2013	1,886,628	1,540,020	1,148	524,087	28,095	986,690	346,608
Common shares issued and outstanding	'	'	'	'	'	'	'
Share-based compensation expense, net of forfeitures	3,621	3,621	'	3,621	'	'	'
Change in non-controlling interests:	'	'	'	'	'	'	'
Distributions declared to joint venture partners	-5,655	'	'	'	'	'	-5,655
Change in net unrealized gains (losses):	'	'	'	'	'	'	'
Investment securities	10,218	10,218	'	'	10,218	'	'
Foreign currency translation adjustments	-494	-494	'	'	-494	'	'
Net income	171,310	124,713	'	'	'	124,713	46,597
Balance at Jun. 30, 2014	$2,065,628	$1,678,078	$1,148	$527,708	$37,819	$1,111,403	$387,550

Condensed_Consolidated_Stateme3

Condensed Consolidated Statements of Cash Flows (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013
Cash flows from operating activities	'	'
Net income	$171,310	$101,304
Reconciling adjustments:	'	'
Provision for finance receivable losses	276,225	176,797
Depreciation and amortization	-14,182	-1,303
Deferred income tax benefit	-154,525	-62,951
Net loss (gain) on fair value adjustments on debt	16,385	-511
Net gain on sales of real estate loans and related trust assets	-89,986	'
Net loss on repurchases and repayments of debt	6,615	237
Share-based compensation expense, net of forfeitures	3,621	'
Other	-1,529	-3,174
Cash flows due to changes in:	'	'
Other assets and other liabilities	4,305	-64,981
Insurance claims and policyholder liabilities	18,324	12,309
Taxes receivable and payable	131,040	34,076
Accrued interest and finance charges	-6,938	-20,890
Restricted cash	-5,840	-3,172
Other, net	-467	-1,772
Net cash provided by operating activities	354,358	165,969
Cash flows from investing activities	'	'
Finance receivables originated or purchased, net of deferred origination costs	-1,226,894	-1,107,024
Principal collections on finance receivables	1,550,234	1,564,803
Purchase of SpringCastle Portfolio	'	-2,978,992
Sales and principal collections on finance receivables held for sale originated as held for investment	1,079,904	'
Available-for-sale investment securities purchased	-148,197	-340,349
Trading investment securities purchased	-37,760	-982
Available-for-sale investment securities called, sold, and matured	116,609	652,984
Trading investment securities called, sold, and matured	12,463	6,501
Change in restricted cash	10,745	-213,037
Proceeds from sale of real estate owned	40,813	68,614
Other, net	-1,300	-839
Net cash provided by (used for) investing activities	1,396,617	-2,348,321
Cash flows from financing activities	'	'
Proceeds from issuance of long-term debt, net of commissions	673,136	4,081,198
Repayment of long-term debt	-1,959,290	-3,237,503
Contributions from joint venture partners	'	438,081
Distributions to Joint venture partners	-5,655	-5,862
Net cash provided by (used for) financing activities	-1,291,809	1,275,914
Effect of exchange rate changes	766	-1,538
Net change in cash and cash equivalents	459,932	-907,976
Cash and cash equivalents at beginning of period	431,409	1,554,348
Cash and cash equivalents at end of period	891,341	646,372
Supplemental non-cash activities	'	'
Transfer of finance receivables to real estate owned	33,335	45,207
Transfer of finance receivables held for investment to finance receivables held for sale (prior to deducting allowance for finance receivable losses)	$1,291,078	'

Business_and_Summary_of_Signif

Business and Summary of Significant Accounting Policies	6 Months Ended
Business and Summary of Significant Accounting Policies	Jun. 30, 2014
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, “Springleaf,” the “Company,” “we,” “us,” or “our”) is a Delaware corporation, primarily owned by Springleaf Financial Holdings, LLC (the “Initial Stockholder”).

	Following a series of restructuring transactions completed on October 9, 2013, in connection with the initial public offering of common stock of SHI, all of the common stock of Springleaf Finance, Inc. (“SFI”) is owned by SHI. On October 21, 2013, SHI completed the initial public offering of its common stock. At June 30, 2014, the Initial Stockholder owned approximately 75% of SHI’s common stock. The Initial Stockholder is owned primarily by a private equity fund managed by an affiliate of Fortress Investment Group LLC (“Fortress”) and AIG Capital Corporation, a subsidiary of American International Group, Inc. (“AIG”).

	SHI is a financial services holding company whose principal subsidiary is SFI. SFI’s principal subsidiary is Springleaf Finance Corporation (“SFC”), a financial services holding company with subsidiaries engaged in the consumer finance and credit insurance businesses.

	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 certain subsidiaries associated with a joint venture in which we own a 47% equity interest), and variable interest entities (“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. 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 the consolidated financial statements and related notes included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2013 (“2013 Annual Report on Form 10-K”). We follow the same significant accounting policies for our interim reporting.

	In connection with SHI’s initial public offering of its common stock previously discussed, SFI became a wholly owned subsidiary of SHI. As a result, the financial statements of SFI have been adjusted on a retrospective basis, as appropriate, as financial statements of SHI.

	Prior Period Revisions

	As disclosed in our 2013 Annual Report on Form 10-K, we identified certain out-of-period errors in preparing our annual consolidated financial statements for the year ended December 31, 2013. In addition to these errors, we had previously recorded and disclosed out-of-period adjustments in prior reporting periods when the errors were discovered. As a result, we revised all previously reported periods included in our 2013 Annual Report on Form 10-K. Similarly, we have revised all previously reported periods included in this report. We corrected the errors identified in the fourth quarter of 2013 and included these corrections in the appropriate prior periods. In addition, we reversed all out-of period adjustments previously recorded and disclosed, and included the adjustments in the appropriate periods. After evaluating the quantitative and qualitative aspects of these corrections, we have determined that our previous applicable quarterly condensed financial statements and our annual consolidated financial statements were not materially misstated.

	See Note 17 for further information on the prior period revisions. The financial data for the six months ended June 30, 2013 was previously presented in our final prospectus filed with the Securities and Exchange Commission (the “SEC”) on October 16, 2013 related to our initial public offering of our common stock (the “Prospectus”). The financial data for the three months ended June 30, 2013 has not been previously reported.

	In addition, during the first quarter of 2014, we identified that the disclosure of the allowance for finance receivable losses related to our securitized finance receivables at December 31, 2013, was previously incorrectly overstated by $26.8 million. The parenthetical disclosure of the allowance of consolidated VIEs as of December 31, 2013 on our condensed consolidated balance sheet and the related VIE disclosures in Notes 3 and 8 have been revised in this report to $153.7 million.

	During the first quarter of 2014, we also discovered that our long-term debt associated with securitizations that were issued at a discount and which had embedded derivatives, was incorrectly excluded from the fair value disclosure of our financial instruments measured on a recurring basis. The affected fair value amount has been corrected in Note 18 in this report to include the fair value of our long-term debt measured on a recurring basis of $363.7 million at December 31, 2013.

	During the second quarter of 2014, we discovered that we incorrectly disclosed the carrying values at the date of sale of the real estate loans associated with the 2009-1 securitization and certain additional real estate loans sold on March 31, 2014. The affected carrying values have been corrected in Notes 1, 3, and 4 in this report as follows: (i) the carrying value of real estate loans associated with the 2009-1 securitization that were sold on March 31, 2014, was previously reported as $742.0 million but has been corrected to be $724.9 million and (ii) the carrying value of additional real estate loans sold on March 31, 2014, was previously reported as $93.3 million but has been corrected to be $89.9 million.

	After evaluating the quantitative and qualitative aspects of these corrections (individually and in the aggregate), management has determined that our previously issued interim and annual consolidated financial statements were not materially misstated.

	Fortress Acquisition

	Due to the significance of the ownership interest acquired by FCFI Acquisition LLC, an affiliate of Fortress, (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”).

	SIGNIFICANT 2014 TRANSACTIONS

	Sale of 2010-1 Retained Certificates

	On March 30, 2010, we completed a private securitization transaction in which a wholly owned special purpose vehicle of SFC sold $716.9 million of certificates backed by real estate loans of the American General Mortgage Loan Trust 2010-1 (the “2010-1 Trust”). We initially retained $285.8 million of the 2010-1 Trust’s subordinate mortgage-backed certificates (the “2010-1 Retained Certificates”).

	On June 1, 2014, the real estate loans included in the transaction were transferred 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 completed the sale of the 2010-1 Retained Certificates on June 30, 2014, at which time, the real estate loans included in the transaction had a carrying value of $444.4 million (after the basis adjustment for the related allowance for finance receivable losses). As a result of the sale, we deconsolidated the underlying real estate loans and previously issued securitized interests which were reported in long-term debt, as we no longer were considered the primary beneficiary.

	Sale of 2009-1 Retained Certificates

	On July 30, 2009, we completed a private securitization transaction in which a wholly owned special purpose vehicle of SFC sold $1.2 billion of certificates backed by real estate loans of the American General Mortgage Loan Trust 2009-1 (the “2009-1 Trust”). We initially retained $786.3 million of the 2009-1 Trust’s subordinate mortgage-backed certificates (the “2009-1 Retained Certificates”).

	On March 1, 2014, the real estate loans included in the transaction were transferred 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 completed the sale of the 2009-1 Retained Certificates on March 31, 2014, at which time, the real estate loans included in the transaction had a carrying value of $724.9 million (after the basis adjustment for the related allowance for finance receivable losses). As a result of the sale, we deconsolidated the underlying real estate loans and previously issued securitized interests which were reported in long-term debt, as we no longer were considered the primary beneficiary.

	Sale of Real Estate Loans

	On March 7, 2014, we entered into an agreement to sell, subject to certain closing conditions, certain performing and non-performing real estate loans. We completed this sale on March 31, 2014, at which time, the real estate loans included in the transaction had a carrying value of $89.9 million (after the basis adjustment for the related allowance for finance receivable losses). On March 1, 2014, these loans were transferred from held for investment to held for sale, due to management’s intent to no longer hold these finance receivables for the foreseeable future.

	ACCOUNTING PRONOUNCEMENTS ADOPTED

	Income Taxes

	In July 2013, the Financial Accounting Standards Board (“FASB”) issued an accounting standards update (“ASU”), 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 became effective prospectively for the Company for fiscal years, and interim periods within those years, beginning after December 15, 2013. 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

Troubled Debt Restructurings

In January 2014, the FASB issued ASU 2014-04, Reclassification of Residential Real Estate Collateralized Consumer Mortgage Loans upon Foreclosure, which clarifies when an in substance repossession or foreclosure occurs — that is, when a creditor should be considered to have received physical possession of residential real estate property collateralizing a consumer mortgage loan such that the loan receivable should be derecognized and the real estate property recognized. The ASU requires a creditor to reclassify a collateralized consumer mortgage loan to real estate property upon obtaining legal title to the real estate collateral, or the borrower voluntarily conveying all interest in the real estate property to the lender to satisfy the loan through a deed in lieu of foreclosure or similar legal agreement. The ASU is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2014. We are currently evaluating whether the adoption of this ASU will have a material effect on our consolidated statements of financial condition, results of operations, or cash flows.

Discontinued Operations

In April 2014, the FASB issued ASU 2014-08, Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity, which redefines when the disposal of a component of entity or a group of assets is required to be reported in discontinued operations. The ASU requires a reporting entity to report disposals of components of an entity or a group of assets in discontinued operations when the disposal represents a strategic shift that has or will have a major effect on an entity’s operations and financial results. The ASU is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2014, but can be early adopted.

Revenue from Contracts

In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers, which provides a consistent revenue accounting model across industries. The ASU is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2016. Many of our revenue sources are not within the scope of this new standard and we are currently evaluating whether the adoption of this ASU for those revenue sources that are in scope will have a material effect on our consolidated statements of financial condition, results of operations, or cash flows.

Share-based Payments

In June 2014, the FASB issued ASU 2014-12, Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could be Achieved after the Requisite Service Period, which clarifies that performance targets within share-based payment awards that can be met after the requisite service period should be considered performance conditions that affect vesting. The ASU is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2015. We are currently evaluating whether the adoption of this ASU will have a material effect on our consolidated statements of financial condition, results of operations, or cash flows.

ACCOUNTING POLICY ELECTIONS

We made certain policy elections with regard to the issuance of long-term debt related to the 2014-A securitization and have updated our long-term debt policy previously disclosed in our 2013 Annual Report on Form 10-K to reflect these elections. The updated long-term debt policy is presented below:

Long-term Debt

We generally report our long-term debt issuances at the face value of the debt instrument, which we adjust for any unaccreted discount or unamortized premium associated with the debt. We make policy elections on a security by security basis with regard to the methodology used to accrete discounts and premiums. Other than securitized products, we generally accrete discounts and premiums over the contractual life of the security using contractual payment terms. With respect to securitized products, we have historically elected to use estimated prepayment patterns adjusted for changes in estimate over the estimated life of the debt. However, in certain circumstances, including our policy election for the 2014-A securitization, we elect to amortize deferred items over the contractual life of the security. Under either treatment, such accretion is recorded to interest expense. Additionally, we generally accrete other deferred amounts (e.g. issuance costs) following the same method elected on the associated unaccreted discount or premium.

Finance_Receivables

Finance Receivables	6 Months Ended
Finance Receivables	Jun. 30, 2014
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. At June 30, 2014, $1.5 billion of personal loans, or 45%, were secured by collateral consisting of titled personal property (such as automobiles), $1.3 billion, or 39%, were secured by consumer household goods or other items of personal property, and the remainder was unsecured.

	· *SpringCastle Portfolio —* are loans jointly acquired from HSBC Finance Corporation and certain of its affiliates (collectively, “HSBC”) on April 1, 2013 through a joint venture in which we own a 47% equity interest. These loans include 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). 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.

	· *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.

	· *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

	June 30, 2014

	Gross receivables*		$	3,948,649		$	2,186,158		$	6,308,033		$	74,989		$	12,517,829
	Unearned finance charges and points and fees		(632,108		)	—			(362		)	(7,148		)	(639,618		)
	Accrued finance charges		50,177			16,222			33,342			585			100,326
	Deferred origination costs		40,610			—			244			—			40,854
	Total		$	3,407,328		$	2,202,380		$	6,341,257		$	68,426		$	12,019,391

	December 31, 2013

	Gross receivables*		$	3,644,030		$	2,484,719		$	7,940,500		$	108,457		$	14,177,706
	Unearned finance charges and points and fees		(560,104		)	—			(1,115		)	(10,444		)	(571,663		)
	Accrued finance charges		48,179			20,630			42,690			898			112,397
	Deferred origination costs		39,599			—			274			—			39,873
	Total		$	3,171,704		$	2,505,349		$	7,982,349		$	98,911		$	13,758,313

	* Gross receivables are defined below:

	· *finance receivables purchased as a performing receivable* — gross finance receivables equal the unpaid principal balance (“UPB”) for interest bearing accounts and the gross remaining contractual payments for precompute accounts; additionally, the remaining unearned discount, net of premium established at the time of purchase is included in both interest bearing and precompute accounts to reflect the finance receivable balance at its fair value;
	· *finance receivables originated subsequent to the Fortress Acquisition* — gross finance receivables equal the UPB for interest bearing accounts and the gross remaining contractual payments for precompute accounts; and
	· *purchased credit impaired finance receivables* — gross finance receivables equal the remaining estimated cash flows less the current balance of accretable yield on the purchased credit impaired accounts.

	Included in the table above are personal loans totaling $1.9 billion at June 30, 2014 and $1.6 billion at December 31, 2013, SpringCastle Portfolio loans totaling $2.2 billion at June 30, 2014 and $2.5 billion at December 31, 2013, and real estate loans totaling $4.2 billion at June 30, 2014 and $5.7 billion at December 31, 2013 associated with securitizations that remain on our balance sheet. The carrying amount of consolidated long-term debt associated with securitizations totaled $6.5 billion at June 30, 2014 and $7.3 billion at December 31, 2013. See Note 8 for further discussion regarding our securitization transactions. Also included in the table above are finance receivables totaling $1.0 billion at December 31, 2013, which were pledged as collateral for our secured term loan that we fully repaid in March 2014. See Note 7 for further discussion of the repayment of our secured term loan.

	Unused lines of credit extended to customers by the Company were as follows:

			June 30,			December 31,
	(dollars in thousands)		2014			2013

	Personal loans		$	1,445		$	4,996
	SpringCastle Portfolio		369,016			366,060
	Real estate loans		29,759			32,338
	Total		$	400,220		$	403,394

	Unused lines of credit on our personal loans can be suspended if one of the following occurs: the value of the collateral declines significantly; we believe the borrower will be unable to fulfill the repayment obligations; or any other default by the borrower of any material obligation under the agreement. Unused lines of credit on our real estate loans and the SpringCastle Portfolio secured by subordinate residential real estate mortgages can be suspended if one of the following occurs: (1) the value of the real estate declines significantly below the property’s initial appraised value; (2) we believe the borrower will be unable to fulfill the repayment obligations because of a material change in the borrower’s financial circumstances; or (3) any other default by the borrower of any material obligation under the agreement occurs. Unused lines of credit on home equity lines of credit, including the SpringCastle Portfolio secured by 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 $0.2 million of revolving retail finance receivables that were more than 90 days past due and still accruing finance charges at June 30, 2014, compared to $0.4 million at December 31, 2013. 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 receivables by type and by days delinquent:

		Personal			SpringCastle			Real			Retail
(dollars in thousands)		Loans			Portfolio			Estate Loans			Sales Finance			Total

June 30, 2014

Net finance receivables:
60-89 days past due		$	28,450		$	31,904		$	86,933		$	705		$	147,992
90-119 days past due		20,757			20,132			65,145			623			106,657
120-149 days past due		16,362			16,472			47,426			500			80,760
150-179 days past due		14,211			14,523			34,324			380			63,438
180 days or more past due		1,500			5,124			315,668			87			322,379
Total delinquent finance receivables		81,280			88,155			549,496			2,295			721,226
Current		3,275,786			2,045,189			5,623,687			64,425			11,009,087
30-59 days past due		50,262			69,036			168,074			1,706			289,078
Total		$	3,407,328		$	2,202,380		$	6,341,257		$	68,426		$	12,019,391

December 31, 2013

Net finance receivables:
60-89 days past due		$	28,504		$	60,669		$	97,567		$	1,290		$	188,030
90-119 days past due		22,804			47,689			68,190			1,017			139,700
120-149 days past due		18,780			33,671			55,222			757			108,430
150-179 days past due		14,689			26,828			45,158			740			87,415
180 days or more past due		938			3,579			356,766			173			361,456
Total delinquent finance receivables		85,715			172,436			622,903			3,977			885,031
Current		3,038,307			2,232,965			7,183,437			92,093			12,546,802
30-59 days past due		47,682			99,948			176,009			2,841			326,480
Total		$	3,171,704		$	2,505,349		$	7,982,349		$	98,911		$	13,758,313

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 as 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

June 30, 2014

Performing		$	3,354,498		$	2,146,129		$	5,878,694		$	66,836		$	11,446,157
Nonperforming		52,830			56,251			462,563			1,590			573,234
Total		$	3,407,328		$	2,202,380		$	6,341,257		$	68,426		$	12,019,391

December 31, 2013

Performing		$	3,114,493		$	2,393,582		$	7,457,013		$	96,224		$	13,061,312
Nonperforming		57,211			111,767			525,336			2,687			697,001
Total		$	3,171,704		$	2,505,349		$	7,982,349		$	98,911		$	13,758,313

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.

As part of the acquisition of the SpringCastle Portfolio, we determined that at April 1, 2013, acquired loans with contractually required principal and interest of $1.9 billion, expected undiscounted cash flows of $1.2 billion, and a fair value of $748.9 million, were credit impaired.

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

June 30, 2014

Carrying amount, net of allowance		$	415,839		$	1,065,751		$	1,481,590
Outstanding balance		$	726,664		$	1,517,716		$	2,244,380
Allowance for purchased credit impaired finance receivable losses		$	—		$	62,255		$	62,255

December 31, 2013

Carrying amount, net of allowance		$	530,326		$	1,257,047		$	1,787,373
Outstanding balance		$	851,211		$	1,791,882		$	2,643,093
Allowance for purchased credit impaired finance receivable losses		$	—		$	57,334		$	57,334

The allowance for purchased credit impaired finance receivable losses at June 30, 2014 and December 31, 2013, reflected the net carrying value of these purchased credit impaired finance receivables being higher than the present value of the expected cash flows.

Changes in accretable yield for purchased credit impaired finance receivables were as follows:

(dollars in thousands)		SCP Loans			FA Loans			Total

At or for the Three Months Ended June 30, 2014

Balance at beginning of period		$	293,582		$	680,329		$	973,911
Accretion		(17,721		)	(26,551		)	(44,272		)
Reclassifications to nonaccretable difference (a)		(527		)	—			(527		)
Transfers due to finance receivables sold		—			(21,007		)	(21,007		)
Disposals of finance receivables (b)		(8,083		)	(5,646		)	(13,729		)
Balance at end of period		$	267,251		$	627,125		$	894,376

At or for the Three Months Ended June 30, 2013

Balance at beginning of period		$	—		$	589,037		$	589,037
Additions		437,604			—			437,604
Accretion		(28,303		)	(32,358		)	(60,661		)
Reclassifications from nonaccretable difference (a)		—			301,834			301,834
Disposals of finance receivables (b)		(2,064		)	(9,360		)	(11,424		)
Balance at end of period		$	407,237		$	849,153		$	1,256,390

At or for the Six Months Ended June 30, 2014

Balance at beginning of period		$	325,201		$	771,491		$	1,096,692
Accretion		(37,723		)	(55,555		)	(93,278		)
Reclassifications to nonaccretable difference (a)		(527		)	—			(527		)
Transfers due to finance receivables sold		—			(77,668		)	(77,668		)
Disposals of finance receivables (b)		(19,700		)	(11,143		)	(30,843		)
Balance at end of period		$	267,251		$	627,125		$	894,376

At or for the Six Months Ended June 30, 2013

Balance at beginning of period		$	—		$	629,200		$	629,200
Additions		437,604			—			437,604
Accretion		(28,303		)	(65,392		)	(93,695		)
Reclassifications from nonaccretable difference (a)		—			301,834			301,834
Disposals of finance receivables (b)		(2,064		)	(16,489		)	(18,553		)
Balance at end of period		$	407,237		$	849,153		$	1,256,390

(a) Reclassifications from (to) nonaccretable difference represent the increases (decreases) in accretion resulting from higher (lower) estimated undiscounted cash flows.

(b) Disposals of finance receivables represent finance charges forfeited due to purchased credit impaired finance receivables charged-off during the period.

TROUBLED DEBT RESTRUCTURED FINANCE RECEIVABLES

Information regarding troubled debt restructured (“TDR”) finance receivables was as follows:

		Real Estate
(dollars in thousands)		Loans

June 30, 2014

TDR gross finance receivables *		$	1,347,918
TDR net finance receivables		$	1,353,184
Allowance for TDR finance receivable losses		$	195,007

December 31, 2013

TDR gross finance receivables *		$	1,375,230
TDR net finance receivables		$	1,380,223
Allowance for TDR finance receivable losses		$	176,455

* As defined earlier in this Note.

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			Six Months			Six Months
		Ended			Ended			Ended			Ended
		June 30,			June 30,			June 30,			June 30,
(dollars in thousands)		2014			2013			2014			2013
											Revised
Real Estate Loans

TDR average net receivables		$	1,391,456		$	1,058,345		$	1,409,010		$	983,890
TDR finance charges recognized		$	17,157		$	14,089		$	34,825		$	29,056

Information regarding the new volume of the TDR finance receivables was as follows:

		Three Months			Three Months			Six Months			Six Months
		Ended			Ended			Ended			Ended
		June 30,			June 30,			June 30,			June 30,
(dollars in thousands)		2014			2013			2014			2013
											Revised
Real Estate Loans

Number of TDR accounts		902			2,099			1,896			4,152
Pre-modification TDR net finance receivables		$	79,142		$	155,053		$	182,423		$	319,832
Post-modification TDR net finance receivables		$	76,623		$	170,652		$	170,806		$	342,900

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 to cause TDR finance receivables to be considered nonperforming were as follows:

		Three Months			Three Months			Six Months			Six Months
		Ended			Ended			Ended			Ended
		June 30,			June 30,			June 30,			June 30,
(dollars in thousands)		2014			2013			2014			2013
											Revised
Real Estate Loans

Number of TDR accounts		205			203			434			427
TDR net finance receivables*		$	13,174		$	15,711		$	28,677		$	33,961


* 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	6 Months Ended
Allowance for Finance Receivable Losses	Jun. 30, 2014
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
	(dollars in thousands)		Loans			Portfolio			Estate Loans			Sales Finance			Total

	Three Months Ended June 30, 2014

	Balance at beginning of period		$	102,440		$	838		$	259,926		$	2,690		$	365,894
	Provision for finance receivable losses (a)		46,206			40,400			28,913			(172		)	115,347
	Charge-offs		(47,452		)	(44,622		)	(26,372		)	(1,506		)	(119,952		)
	Recoveries		5,836			4,094			1,310			338			11,578
	Reduction in the carrying value of real estate loans transferred to finance receivables held for sale (b)		—			—			(4,595		)	—			(4,595		)
	Balance at end of period		$	107,030		$	710		$	259,182		$	1,350		$	368,272

	Three Months Ended June 30, 2013

	Balance at beginning of period		$	57,920		$	—		$	151,183		$	1,650		$	210,753
	Provision for finance receivable losses (a)		(424		)	17,797			71,405			(6,467		)	82,311
	Charge-offs		(30,865		)	(17,797		)	(53,851		)	(1,979		)	(104,492		)
	Recoveries (c)		33,619			—			11,828			7,716			53,163
	Balance at end of period		$	60,250		$	—		$	180,565		$	920		$	241,735

	Six Months Ended June 30, 2014

	Balance at beginning of period		$	94,880		$	1,056		$	235,549		$	1,840		$	333,325
	Provision for finance receivable losses (a)		93,455			93,350			87,426			1,994			276,225
	Charge-offs		(91,825		)	(101,511		)	(53,940		)	(3,111		)	(250,387		)
	Recoveries (d)		10,520			7,815			4,826			627			23,788
	Reduction in the carrying value of real estate loans transferred to finance receivables held for sale (b)		—			—			(14,679		)	—			— (14,679		)
	Balance at end of period		$	107,030		$	710		$	259,182		$	1,350		$	368,272

	Six Months Ended June 30, 2013 - Revised

	Balance at beginning of period		$	66,580		$	—		$	113,813		$	2,260		$	182,653
	Provision for finance receivable losses (a)		24,597			17,797			140,480			(6,077		)	176,797
	Charge-offs (e)		(73,634		)	(17,797		)	(88,014		)	(5,306		)	(184,751		)
	Recoveries (c)		42,707			—			14,286			10,043			67,036
	Balance at end of period		$	60,250		$	—		$	180,565		$	920		$	241,735

	(a) Components of provision for finance receivable losses on our real estate loans were as follows:

			Three Months			Three Months			Six Months			Six Months
			Ended			Ended			Ended			Ended
			June 30,			June 30,			June 30,			June 30,
	(dollars in thousands)		2014			2013			2014			2013
												Revised
	Real estate loans

	Provision for finance receivable losses
	Non-credit impaired finance receivables		$	13,137		$	25,520		$	26,020		$	45,091
	Purchased credit impaired finance receivables		5,772			17,255			25,776			39,517
	TDR finance receivables		10,004			28,630			35,630			55,872
	Total		$	28,913		$	71,405		$	87,426		$	140,480

	(b) During the three and six months ended June 30, 2014, we reduced the carrying value of certain real estate loans to $451.2 million and $1.3 billion, respectively, as a result of the transfers of these loans 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.

	(c) Recoveries during the three and six months ended June 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) Recoveries during the six months ended June 30, 2014 included $2.2 million of real estate loan recoveries resulting from a sale of previously charged-off real estate loans in March 2014, net of a $0.2 million reserve for subsequent buybacks.

	(e) Effective March 31, 2013, we charge off to the allowance for finance receivable losses personal loans that are 180 days past due. Previously, we charged-off to the allowance for finance receivable losses 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.

Included in the allowance for finance receivable losses are allowances associated with securitizations that totaled $171.7 million at June 30, 2014 and $153.7 million at December 31, 2013. 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			Six Months			Six Months
		Ended			Ended			Ended			Ended
		June 30,			June 30,			June 30,			June 30,
(dollars in thousands)		2014			2013			2014			2013

Charged-off against provision for finance receivable losses:
SCP Loans		$	12,738		$	17,173		$	31,531		$	17,173
FA Loans gross charge-offs*		6,502			11,821			12,927			21,663


* 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

June 30, 2014

Allowance for finance receivable losses for finance receivables:
Collectively evaluated for impairment		$	107,030		$	710		$	1,920		$	1,350		$	111,010
Acquired with deteriorated credit quality (purchased credit impaired finance receivables)		—			—			62,255			—			62,255
Individually evaluated for impairment (TDR finance receivables)		—			—			195,007			—			195,007
Total		$	107,030		$	710		$	259,182		$	1,350		$	368,272

Finance receivables:
Collectively evaluated for impairment		$	3,407,328		$	1,786,541		$	3,860,067		$	68,426		$	9,122,362
Purchased credit impaired finance receivables		—			415,839			1,128,006			—			1,543,845
TDR finance receivables		—			—			1,353,184			—			1,353,184
Total		$	3,407,328		$	2,202,380		$	6,341,257		$	68,426		$	12,019,391

December 31, 2013

Allowance for finance receivable losses for finance receivables:
Collectively evaluated for impairment		$	94,880		$	1,056		$	1,760		$	1,840		$	99,536
Purchased credit impaired finance receivables		—			—			57,334			—			57,334
TDR finance receivables		—			—			176,455			—			176,455
Total		$	94,880		$	1,056		$	235,549		$	1,840		$	333,325

Finance receivables:
Collectively evaluated for impairment		$	3,171,704		$	1,975,023		$	5,287,745		$	98,911		$	10,533,383
Purchased credit impaired finance receivables		—			530,326			1,314,381			—			1,844,707
TDR finance receivables		—			—			1,380,223			—			1,380,223
Total		$	3,171,704		$	2,505,349		$	7,982,349		$	98,911		$	13,758,313

Finance_Receivables_Held_for_S

Finance Receivables Held for Sale	6 Months Ended
	Jun. 30, 2014
Finance Receivables Held for Sale	'
Finance Receivables Held for Sale	'
	4. Finance Receivables Held for Sale

	As discussed in Note 1, on June 1, 2014, we transferred real estate loans with a carrying value of $451.2 million from finance receivables held for investment to held for sale due to management’s intent to no longer hold these finance receivables for the foreseeable future. On June 30, 2014, we sold finance receivables held for sale with a carrying value of $444.4 million and related trust assets and recorded a net gain at the time of sale of $34.8 million primarily resulting from the reversal of the remaining unaccreted push-down accounting basis for these finance receivables, less allowance for finance receivable losses that we established at the date of the Fortress Acquisition.

	As also discussed in Note 1, on March 1, 2014, we transferred real estate loans with a carrying value of $825.2 million from finance receivables held for investment to held for sale due to management’s intent to no longer hold these finance receivables for the foreseeable future. On March 31, 2014, we sold finance receivables held for sale with a carrying value of $814.8 million and related trust assets and recorded a net gain at the time of sale of $55.2 million primarily resulting from the reversal of the remaining unaccreted push-down accounting basis for these finance receivables, less allowance for finance receivable losses that we established at the date of the Fortress Acquisition.

	We did not have any transfer activity between finance receivables held for investment to finance receivables held for sale during the first half of 2013.

	LOAN REPURCHASES

	We repurchased five loans for $0.9 million during the three and six months ended June 30, 2014. We repurchased two loans for $0.2 million during the three months ended June 30, 2013 and 17 loans for $2.5 million during the six months ended June 30, 2013. In each period, we repurchased the loans that were previously sold to HSBC because these loans were reaching the defined delinquency limits or had breached the contractual representations and warranties under the loan sale agreements. At June 30, 2014, there were no unresolved recourse requests.

	The activity in our reserve for sales recourse obligations to HSBC was as follows:

		At or for the			At or for the			At or for the			At or for the
		Three Months			Three Months			Six Months			Six Months
		Ended			Ended			Ended			Ended
		June 30,			June 30,			June 30,			June 30,
	(dollars in thousands)	2014			2013			2014			2013

	Balance at beginning of period	$	4,702		$	4,799		$	4,702		$	4,863
	Provision for recourse obligations	163			—			163			322
	Recourse losses	(141		)	(33		)	(141		)	(419		)
	Balance at end of period	$	4,724		$	4,766		$	4,724		$	4,766

	As of June 30, 2014, we have not established a reserve for sales recourse obligations related to the sales of real estate loans with a total carrying value of $1.3 billion during the first half of 2014, as we had no repurchase activity associated with these sales.

Investment_Securities

Investment Securities	6 Months Ended
Investment Securities	Jun. 30, 2014
Investment Securities	'
Investment Securities	'
	5. Investment Securities

	AVAILABLE-FOR-SALE SECURITIES

	Cost/amortized cost, unrealized gains and losses, and fair value of available-for-sale securities by type were as follows:

			Cost/
			Amortized			Unrealized			Unrealized			Fair
	(dollars in thousands)		Cost			Gains			Losses			Value

	June 30, 2014

	Fixed maturity available-for-sale securities:
	Bonds:
	U.S. government and government sponsored entities		$	51,723		$	3,202		$	(51	)	$	54,874
	Obligations of states, municipalities, and political subdivisions		112,195			2,810			(57		)	114,948
	Corporate debt		260,566			13,835			(596		)	273,805
	Mortgage-backed, asset-backed, and collateralized:
	Residential mortgage-backed securities (“RMBS”)		63,877			2,714			(103		)	66,488
	Commercial mortgage-backed securities (“CMBS”)		42,764			634			(58		)	43,340
	Collateralized debt obligations (“CDO”)/Asset-backed securities (“ABS”)		15,074			46			—			15,120
	Total		546,199			23,241			(865		)	568,575
	Preferred stock		7,163			108			—			7,271
	Other long-term investments*		1,305			16			(67		)	1,254
	Common stocks		850			—			—			850
	Total		$	555,517		$	23,365		$	(932	)	$	577,950

	December 31, 2013

	Fixed maturity available-for-sale securities:
	Bonds:
	U.S. government and government sponsored entities		$	59,800		$	565		$	(681	)	$	59,684
	Obligations of states, municipalities, and political subdivisions		101,913			1,703			(80		)	103,536
	Corporate debt		247,793			6,143			(2,191		)	251,745
	Mortgage-backed, asset-backed, and collateralized:
	RMBS		82,406			1,931			(559		)	83,778
	CMBS		10,931			77			(32		)	10,976
	CDO/ABS		10,200			23			(26		)	10,197
	Total		513,043			10,442			(3,569		)	519,916
	Preferred stock		7,844			—			(39		)	7,805
	Other long-term investments*		1,394			—			(125		)	1,269
	Common stocks		850			—			—			850
	Total		$	523,131		$	10,442		$	(3,733	)	$	529,840

	* Excludes interest in a limited partnership that we account for using the equity method ($0.5 million at June 30, 2014 and $0.6 million at December 31, 2013).

	As of June 30, 2014 and December 31, 2013, we had no available-for-sale 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

	June 30, 2014

	Bonds:
	U.S. government and government sponsored entities		$	—		$	—		$	13,523		$	(51	)	$	13,523		$	(51	)
	Obligations of states, municipalities, and political subdivisions		9,662			(35		)	1,068			(22		)	10,730			(57		)
	Corporate debt		751			(1		)	16,658			(595		)	17,409			(596		)
	RMBS		1,268			(65		)	2,795			(38		)	4,063			(103		)
	CMBS		13,321			(58		)	—			—			13,321			(58		)
	CDO/ABS		649			—			—			—			649			—
Total		25,651			(159		)	34,044			(706		)	59,695			(865		)
Other long-term investments		—			—			44			(67		)	44			(67		)
Total		$	25,651		$	(159	)	$	34,088		$	(773	)	$	59,739		$	(932	)

December 31, 2013

Bonds:
U.S. government and government sponsored entities		$	45,264		$	(681	)	$	—		$	—		$	45,264		$	(681	)
Obligations of states, municipalities, and political subdivisions		14,756			(80		)	—			—			14,756			(80		)
Corporate debt		71,312			(1,539		)	11,772			(652		)	83,084			(2,191		)
RMBS		18,322			(559		)	—			—			18,322			(559		)
CMBS		5,517			(32		)	—			—			5,517			(32		)
CDO/ABS		5,123			(26		)	—			—			5,123			(26		)
Total		160,294			(2,917		)	11,772			(652		)	172,066			(3,569		)
Preferred stock		7,805			(39		)	—			—			7,805			(39		)
Other long-term investments		1,269			(125		)	—			—			1,269			(125		)
Total		$	169,368		$	(3,081	)	$	11,772		$	(652	)	$	181,140		$	(3,733	)

We continue to monitor unrealized loss positions for potential impairments. During the six months ended June 30, 2014, we did not recognize any other-than-temporary impairment credit loss write-downs to investment revenues. During the six months ended June 30, 2013, we recognized other-than-temporary impairment credit loss write-downs to investment revenues on RMBS totaling $26 thousand.

Changes in the cumulative amount of credit losses (recognized in earnings) on other-than-temporarily impaired available-for-sale securities were as follows:

		At or for the			At or for the			At or for the			At or for the
		Three Months			Three Months			Six Months			Six Months
		Ended			Ended			Ended			Ended
		June 30,			June 30,			June 30,			June 30,
(dollars in thousands)		2014			2013			2014			2013

Balance at beginning of period		$	1,318		$	1,676		$	1,523		$	1,650
Additions:
Due to other-than-temporary impairments:
Impairment previously recognized		—			—			—			26
Reductions:
Realized due to dispositions with no prior intention to sell		—			(153		)	(205		)	(153		)
Balance at end of period		$	1,318		$	1,523		$	1,318		$	1,523

The fair values of available-for-sale securities sold or redeemed and the resulting realized gains, realized losses, and net realized gains were as follows:

		Three Months			Three Months			Six Months			Six Months
		Ended			Ended			Ended			Ended
		June 30,			June 30,			June 30,			June 30,
(dollars in thousands)		2014			2013			2014			2013
											Revised

Fair value		$	50,160		$	163,935		$	107,484		$	439,947

Realized gains		$	609		$	2,078		$	2,598		$	3,029
Realized losses		(105		)	(45		)	(272		)	(395		)
Net realized gains		$	504		$	2,033		$	2,326		$	2,634

Contractual maturities of fixed-maturity available-for-sale securities at June 30, 2014 were as follows:

(dollars in thousands)		Fair			Amortized
June 30, 2014		Value			Cost

Fixed maturities, excluding mortgage-backed securities:
Due in 1 year or less		$	17,841		$	17,685
Due after 1 year through 5 years		156,536			152,711
Due after 5 years through 10 years		120,206			116,823
Due after 10 years		149,044			137,265
Mortgage-backed securities		124,948			121,715
Total		$	568,575		$	546,199

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.

TRADING SECURITIES

The fair value of trading securities by type was as follows:

		June 30,			December 31,
(dollars in thousands)		2014			2013

Fixed maturity trading securities:
Bonds:
U.S. government and government sponsored entities		$	3,001		$	—
Obligations of states, municipalities, and political subdivisions		1,010			—
Corporate debt		5,033			1,837
Mortgage-backed, asset-backed, and collateralized:
RMBS		9,958			10,671
CMBS		46,696			29,897
CDO/ABS		13,305			9,249
Total		$	79,003		$	51,654

The net unrealized and realized gains (losses) on our trading securities were as follows:

		Three Months			Three Months			Six Months			Six Months
		Ended			Ended			Ended			Ended
		June 30,			June 30,			June 30,			June 30,
(dollars in thousands)		2014			2013			2014			2013
											Revised
Net unrealized gains (losses) on trading securities held at period end		$	916		$	(1,168	)	$	916		$	(209	)
Net realized gains on trading securities sold or redeemed		12			63			27			111
Total		$	928		$	(1,105	)	$	943		$	(98	)

Transactions_with_Affiliates_o

Transactions with Affiliates of Fortress or AIG

6 Months Ended

Jun. 30, 2014

Transactions with Affiliates of Fortress or AIG

6. Transactions with Affiliates of Fortress or AIG

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

Six Months

Ended

June 30,

(dollars in thousands)

2014

2013

2014

2013

Subservicing fees

1,693

2,052

3,701

4,424

Refinancing concessions

—

265

As a result of the sale of the real estate loans associated with the 2010-1 securitization, which were serviced by Nationstar, our exposure to these affiliated services is reduced.

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 $0.3 million and $0.5 million for the three and six months ended June 30, 2014, respectively, compared to $0.3 million and $0.6 million for the three and six months ended June 30, 2013, 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 $44.9 million at June 30, 2014 and $45.6 million at December 31, 2013.

JOINT VENTURE

NRZ Consumer LLC, a subsidiary of New Residential Investment Corp., owns a 30% equity interest in the joint venture established in conjunction with the purchase of the SpringCastle Portfolio on April 1, 2013. As of June 30, 2014, New Residential Investment Corp. was managed by an affiliate of Fortress.

SALE OF 2009-1 RETAINED CERTIFICATES

In February 2014, Third Street Funding LLC, an affiliate of SFC and the owner of the 2009-1 Retained Certificates, offered the Certificates for sale in a competitive auction. On March 6, 2014, Merrill Lynch, Pierce, Fenner and Smith Incorporated (“MLPFS”) was declared the winning bidder and we entered into an agreement to sell, subject to certain closing conditions, all of our interest in the 2009-1 Retained Certificates to MLPFS for a price of $738.0 million. Concurrently, New Residential Investment Corp. and MLPFS entered into an agreement pursuant to which New Residential Investment Corp. agreed to purchase approximately 75% of the 2009-1 Retained Certificates. As of June 30, 2014, New Residential Investment Corp. was managed by an affiliate of Fortress. See Note 1 for further information on this sale.

Longterm_Debt

Long-term Debt	6 Months Ended
	Jun. 30, 2014
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 June 30, 2014 were as follows:

				Medium				Junior
		Retail		Term				Subordinated
	(dollars in thousands)	Notes		Notes		Securitizations		Debt			Total

	Interest rates (a)	5.55%-7.50%		5.40%-8.25%		1.27%-6.00%		6		%

	Third quarter 2014	$	8,529	$	—	$	—	$	—		$	8,529
	Fourth quarter 2014	335,486		—		—		—			335,486
	First quarter 2015	16,575		—		—		—			16,575
	Second quarter 2015	7,092		—		—		—			7,092
	Remainder of 2015	23,544		750,000		—		—			773,544
	2016	—		375,000		—		—			375,000
	2017	—		2,360,837		—		—			2,360,837
	2018	—		—		—		—			—
	2019-2067	—		1,250,000		—		350,000			1,600,000
	Securitizations (b)	—		—		6,505,304		—			6,505,304
	Total principal maturities	$	391,226	$	4,735,837	$	6,505,304	$	350,000		$	11,982,367

	Total carrying amount (c)	$	383,380	$	4,220,066	$	6,485,973	$	171,604		$	11,261,023

	(a) The interest rates shown are the range of contractual rates in effect at June 30, 2014.

	(b) Securitizations are not included in above maturities by period due to their variable monthly repayments. See Note 8 for further information on our long-term debt associated with securitizations.

	(c) The net carrying amount of our long-term debt associated with certain securitizations that were either 1) issued at a premium or discount or 2) revalued at a premium or discount based on its fair value at the time of the Fortress Acquisition or 3) recorded at fair value on a recurring basis in circumstances when the embedded derivative within the securitization structure cannot be separately accounted for at fair value.

	GUARANTY AGREEMENTS

	On December 30, 2013, SHI entered into Guaranty Agreements whereby it agreed to fully and unconditionally guarantee the payment of principal of, premium (if any), and interest on approximately $5.2 billion aggregate principal amount of senior notes on a senior basis and $350.0 million aggregate principal amount of a junior subordinated debenture (collectively, the “notes”) on a junior subordinated basis issued by SFC. The notes consist of the following: 8.250% Senior Notes due 2023; 7.750% Senior Notes due 2021; 6.00% Senior Notes due 2020; a 60-year junior subordinated debenture; and all senior notes outstanding on December 30, 2013, issued pursuant to the Indenture dated as of May 1, 1999 (the “1999 Indenture”), between SFC and Wilmington Trust, National Association (the successor trustee to Citibank N.A.). As of December 30, 2013, approximately $3.9 billion aggregate principal amount of senior notes were outstanding under the 1999 Indenture. The 60-year junior subordinated debenture underlies the trust preferred securities sold by a trust sponsored by SFC. On December 30, 2013, SHI entered into a Trust Guaranty Agreement whereby it agreed to fully and unconditionally guarantee the related payment obligations under the trust preferred securities. As of June 30, 2014, approximately $5.1 billion aggregate principal amount of senior notes, including $3.9 billion aggregate principal amount of senior notes under the 1999 Indenture, and $350.0 million aggregate principal amount of a junior subordinated debenture were outstanding.

	REPURCHASE OR REPAYMENT OF DEBT

	In connection with our liability management efforts, we or our affiliates from time to time have purchased, or 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.

	On March 31, 2014, Springleaf Financial Funding Company (“SFFC”) prepaid, without penalty or premium, the entire $750.0 million outstanding principal balance of the secured term loan, plus accrued and unpaid interest. Effective upon the prepayment, all obligations of SFFC, SFC, and most of the consumer finance operating subsidiaries of SFC under the secured term loan (other than contingent reimbursement obligations and indemnity obligations) were terminated and all guarantees and security interests were released.

Variable_Interest_Entities

Variable Interest Entities	6 Months Ended
	Jun. 30, 2014
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 condensed consolidated financial statements and are accounted for as secured borrowings. As a result of the sales of the 2010-1 and 2009-1 retained certificates, we deconsolidated the underlying real estate loans and previously issued securitized interests which were reported in long-term debt.

	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 SHI’s and/or its affiliates’ contractual right to service the securitized finance receivables. 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:

		June 30,		December 31,
	(dollars in thousands)	2014		2013

	Assets
	Finance receivables:
	Personal loans	$	1,852,218	$	1,572,070
	SpringCastle Portfolio	2,202,380		2,505,349
	Real estate loans	4,248,297		5,694,176
	Allowance for finance receivable losses	171,704		153,657
	Restricted cash	471,307		522,752

	Liabilities
	Long-term debt	$	6,485,973	$	7,288,535

	2014 Consumer Loan Securitizations

	Whitford Brook 2014-VFN1 Securitization. On June 26, 2014, we established a private securitization facility in which Whitford Brook Funding Trust 2014-VFN1 (the “Whitford Brook 2014-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. The notes will be funded over a three-year period, subject to the satisfaction of customary conditions precedent. During this period, the notes can also be paid down to the required minimum balance of $100 million and then redrawn. Following the three-year funding period, the principal amount of the notes will be reduced as cash payments are received on the underlying personal loans and will be due and payable in full in July 2018, unless an option to prepay is elected between July 2017 and July 2018. At June 30, 2014, the required minimum balance of $100 million was drawn under the notes.

	2014-A Securitization. On March 26, 2014, we completed a private securitization transaction in which a wholly owned special purpose vehicle of SFC sold $559.3 million of notes backed by personal loans held by Springleaf Funding Trust 2014-A (the “2014-A Trust”), at a 2.62% weighted average yield. We sold the asset-backed notes for $559.2 million, after the price discount but before expenses and a $6.4 million interest reserve requirement. We initially retained $32.9 million of the 2014-A Trust’s subordinate asset-backed notes.

	Sales of Previously Retained Notes

	As discussed in Note 1, the Company’s remaining beneficial interests in the 2010-1 Trust and 2009-1 Trust were sold through an unaffiliated initial purchaser on June 30, 2014 and March 31, 2014, respectively. As a result of these sales, we deconsolidated the underlying real estate loans and previously issued securitized interests which were reported in long-term debt, as we no longer were considered the primary beneficiary.

	During the second quarter of 2013, we sold the following previously retained mortgage-backed notes:

		Previously
		Retained		Additional
		Notes		Debt
	(dollars in thousands)	Issued		Recorded

	Mortgage Securitizations
	SLFMT 2012-2	$	20,000	$	20,675
	SLFMT 2012-3	7,500		7,753


	Renewal of Midbrook 2013-VFN1 Securitization

	On September 26, 2013, we established a private securitization facility in which Midbrook Funding Trust 2013-VFN1 (the “Midbrook 2013-VFN1 Trust”), a wholly owned special purpose vehicle of SFC, could 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 could be funded from time to time over a one-year period, subject to the satisfaction of customary conditions precedent. During this period, the notes could 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, would amortize and would be due and payable in full in October 2017.

	On June 13, 2014, we amended the note purchase agreement with Midbrook 2013-VFN1 Trust to extend the one-year funding period to a two-year funding period. Following the two-year funding period, the principal amount of the notes, if any, will be reduced as cash payments are received on the underlying personal loans and will be due and payable in full in July 2019. The maximum principal balance of variable funding notes that can be issued remained at $300 million. No amounts were funded at closing.

	Repayment of 2013-BAC Trust Notes

	On September 25, 2013, we completed a private securitization transaction in which Springleaf Funding Trust 2013-BAC, a wholly owned special purpose vehicle of SFC, issued $500 million of notes backed by an amortizing pool of personal loans acquired from subsidiaries of SFC. On March 27, 2014, we repaid the entire $231.3 million outstanding principal balance of the notes, plus accrued and unpaid interest.

	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 six months ended June 30, 2014 totaled $62.7 million and $129.5 million, respectively, compared to $59.2 million and $89.4 million for the three and six months ended June 30, 2013, respectively.

	UNCONSOLIDATED VIE

As a result of the sales of the 2010-1 and 2009-1 retained certificates on June 30, 2014 and March 31, 2014, respectively, we deconsolidated the underlying real estate loans and previously issued securitized interests which were reported in long-term debt. The total carrying value of the real estate loans as of the sale dates were $1.2 billion. We have certain representations and warranties associated with these sales that may expose us to future losses. As of June 30, 2014, we have not established a reserve for sales recourse obligations related to these sales, as we had no repurchase activity. However, we will continue to monitor any repurchase activity in the future and establish a reserve accordingly.

Derivative_Financial_Instrumen

Derivative Financial Instruments	6 Months Ended
	Jun. 30, 2014
Derivative Financial Instruments	'
Derivative Financial Instruments	'
	9. Derivative Financial Instruments

	Our principal borrowing subsidiary is SFC. During the three and six months ended June 30, 2014, SFC did not have any derivative activity. However, SFC has used derivative financial instruments in managing the cost of its debt and its return on finance receivables held for sale, but was neither a dealer nor a trader in derivative financial instruments.

	In January 2013, we reclassified $0.2 million of deferred net gain from accumulated other comprehensive income or loss to interest expense related to SFC’s election to discontinue and terminate one of its cash flow hedges in 2012. On August 5, 2013, SFC terminated its remaining cross currency interest rate swap agreement with AIG Financial Products Corp., 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.

	For the three and six months ended June 30, 2013, we recognized $0.2 million and $4.4 million, respectively, of net losses on SFC’s non-designated hedging instruments in other revenues — other.

	Derivative adjustments included in other revenues — other consisted of the following:

		Three Months			Six Months
		Ended			Ended
		June 30,			June 30,
	(dollars in thousands)	2013			2013

	Mark to market gains (losses)	$	2,371		$	(14,504	)
	Net interest income	3,862			7,460
	Credit valuation adjustment gains (losses)	(1		)	39
	Total	$	6,232		$	(7,005	)

	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. 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.

Earnings_Per_Share

Earnings Per Share	6 Months Ended
	Jun. 30, 2014
Earnings Per Share	'
Earnings Per Share	'
	10. Earnings Per Share

	The computation of earnings per share was as follows:

		Three Months		Three Months		Six Months		Six Months
		Ended		Ended		Ended		Ended
	(dollars in thousands except	June 30,		June 30,		June 30,		June 30,
	earnings per share)	2014		2013		2014		2013
								Revised
	Numerator (basic and diluted):
	Net income attributable to Springleaf Holdings, Inc.	$	72,389	$	56,178	$	124,713	$	46,564
	Denominator:
	Weighted average number of shares outstanding (basic)	114,788,439		100,000,000		114,788,439		100,000,000
	Effect of dilutive securities	387,582		—		372,001		—
	Weighted average number of shares outstanding (diluted)	115,176,021		100,000,000		115,160,440		100,000,000
	Earnings per share:
	Basic	$	0.63	$	0.56	$	1.09	$	0.47
	Diluted	$	0.63	$	0.56	$	1.08	$	0.47

	Basic earnings per share is computed by dividing net income or loss by the weighted-average number of shares outstanding during each period. Diluted earnings per share is computed based on the weighted-average number of common shares plus the effect of dilutive potential common shares outstanding during the period using the treasury stock method. Dilutive potential common shares represent outstanding unvested restricted stock units and awards.

Accumulated_Other_Comprehensiv

Accumulated Other Comprehensive Income	6 Months Ended
Accumulated Other Comprehensive Income	Jun. 30, 2014
Accumulated Other Comprehensive Income	'
Accumulated Other Comprehensive Income	'
	11. Accumulated Other Comprehensive Income

	Changes in accumulated other comprehensive income 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 June 30, 2014

	Balance at beginning of period	$	9,558		$	—		$	20,153		$	3,453		$	33,164
	Other comprehensive income (loss) before reclassifications	5,953			—			—			(367		)	5,586
	Reclassification adjustments from accumulated other comprehensive income	(931		)	—			—			—			(931		)
	Balance at end of period	$	14,580		$	—		$	20,153		$	3,086		$	37,819

	Three Months Ended June 30, 2013

	Balance at beginning of period	$	12,923		$	—		$	8,120		$	6,241		$	27,284
	Other comprehensive income (loss) before reclassifications	(6,118		)	—			—			(20		)	(6,138		)
	Reclassification adjustments from accumulated other comprehensive income	(1,321		)	—			—			—			(1,321		)
	Balance at end of period	$	5,484		$	—		$	8,120		$	6,221		$	19,825

	Six Months Ended June 30, 2014

	Balance at beginning of period	$	4,362		$	—		$	20,153		$	3,580		$	28,095
	Other comprehensive income (loss) before reclassifications	12,343			—			—			(494		)	11,849
	Reclassification adjustments from accumulated other comprehensive income	(2,125		)	—			—			—			(2,125		)
	Balance at end of period	$	14,580		$	—		$	20,153		$	3,086		$	37,819

	Six Months Ended June 30, 2013 - Revised

	Balance at beginning of period	$	14,121		$	104		$	8,120		$	4,127		$	26,472
	Other comprehensive income (loss) before reclassifications	(6,942		)	—			—			2,094			(4,848		)
	Reclassification adjustments from accumulated other comprehensive income	(1,695		)	(104		)	—			—			(1,799		)
	Balance at end of period	$	5,484		$	—		$	8,120		$	6,221		$	19,825

	Reclassification adjustments from accumulated other comprehensive income to the applicable line item on our condensed consolidated statements of operations were as follows:

		Three Months			Three Months			Six Months			Six Months
		Ended			Ended			Ended			Ended
		June 30,			June 30,			June 30,			June 30,
	(dollars in thousands)	2014			2013			2014			2013
											Revised
	Unrealized gains on investment securites:
	Reclassification from accumulated other comprehensive income (loss) to investment revenues, before taxes	$	1,432		$	2,033		$	3,269		$	2,608
	Income tax effect	(501		)	(712		)	(1,144		)	(913		)
	Reclassification from accumulated other comprehensive income (loss) to investment revenues, net of taxes	931			1,321			2,125			1,695

	Unrealized gains on cash flow hedges:
	Reclassification from accumulated other comprehensive income (loss) to interest expense, before taxes	—			—			—			160
	Income tax effect	—			—			—			(56		)
	Reclassification from accumulated other comprehensive income (loss) to interest expense and other revenues, net of taxes	—			—			—			104
	Total	$	931		$	1,321		$	2,125		$	1,799

Income_Taxes

Income Taxes	6 Months Ended
Income Taxes	Jun. 30, 2014
Income Taxes	'
Income Taxes	'
	12. Income Taxes

	At June 30, 2014, we had a net deferred tax asset of $20.8 million, compared to a net deferred tax liability of $128.3 million at December 31, 2013. The change from a net deferred tax liability to a net deferred tax asset was primarily due to the deconsolidation of the 2010-1 and 2009-1 securitizations during the first half of 2014. We have a valuation allowance on our gross state deferred tax assets, net of a deferred federal tax benefit of $25.8 million, at June 30, 2014 compared to $23.8 million at December 31, 2013. We also had a valuation allowance against our United Kingdom and Puerto Rico operations of $21.9 million at June 30, 2014 and $21.4 million at December 31, 2013. The impact to our uncertain tax positions was immaterial.

	The effective tax rate for the six months ended June 30, 2014 was 30.5% compared to 22.1% for the same period in 2013. The effective tax rate for the six months ended June 30, 2014 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 7.0%. The effective tax rate for the six months ended June 30, 2013 differed from the federal statutory rate primarily due to the effect of the non-controlling interest in our joint venture.

Contingencies

Contingencies	6 Months Ended
Contingencies	Jun. 30, 2014
Contingencies	'
Contingencies	'
	13. 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 condensed 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 condensed 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 $24.2 million at June 30, 2014 and $33.5 million at December 31, 2013.

Benefit_Plans

Benefit Plans	6 Months Ended
	Jun. 30, 2014
Benefit Plans	'
Benefit Plans	'
	14. 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			Six Months			Six Months
		Ended			Ended			Ended			Ended
		June 30,			June 30,			June 30,			June 30,
	(dollars in thousands)	2014			2013			2014			2013

	Pension

	Components of net periodic benefit cost:
	Interest cost	$	3,818		$	3,589		$	7,636		$	7,179
	Expected return on assets	(4,110		)	(3,874		)	(8,219		)	(7,748		)
	Amortization of net loss	1			12			2			24
	Net periodic benefit cost	$	(291	)	$	(273	)	$	(581	)	$	(545	)

	Postretirement

	Components of net periodic benefit cost:
	Service cost	$	22		$	81		$	44		$	162
	Interest cost	26			64			52			128
	Amortization of net gain	(67		)	—			(134		)	—
	Net periodic benefit cost	$	(19	)	$	145		$	(38	)	$	290

ShareBased_Compensation

Share-Based Compensation	6 Months Ended
Share-Based Compensation	Jun. 30, 2014
Share-Based Compensation	'
Share-Based Compensation	'
	15. Share-Based Compensation

	Total share-based compensation expense, net of forfeitures, for all stock-based awards was $2.0 million and $3.6 million during the three and six months ended June 30, 2014, respectively. We did not record any share based compensation expense during the three and six months ended June 30, 2013.

Segment_Information

Segment Information	6 Months Ended
	Jun. 30, 2014
Segment Information	'
Segment Information	'
	16. Segment Information

	Our segments coincide with how our businesses are managed. At June 30, 2014, our four segments include: Consumer, Insurance, Acquisitions and Servicing, and Real Estate. The Acquisitions and Servicing segment was added effective April 1, 2013, as a result of our co-investment in the SpringCastle Portfolio.

	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 conduct 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.

	· *Acquisitions and Servicing* — On April 1, 2013, we acquired the SpringCastle Portfolio through a joint venture in which we own a 47% equity interest. The SpringCastle Portfolio consists of 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). These loans vary in form and substance from our typical branch serviced loans and are in a liquidating status with no anticipation of significant renewal activity. 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 were serviced and subserviced by third parties prior to the sale of these real estate loans on March 31, 2014. Investment funds managed by affiliates of Fortress indirectly own a majority interest in Nationstar.

	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, 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. Effective June 1, 2014, we also report (on a prospective basis) certain real estate loans with equity capacity in Other. These short equity loans, which have liquidated down to an immaterial level, were previously included in our Core Consumer Operations. At June 1, 2014, the transfer date, these loans totaled $16.3 million.

	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 primarily 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;
	· the difference in provision required based upon the differences in historical accounting basis and push-down accounting basis of the finance receivables;
	· the acceleration of the accretion of the net discount or amortization of the net premium applied to long-term debt that we repurchase or repay;
	· the reversal of the remaining unaccreted push-down accounting basis for net finance receivables, less allowance for finance receivable losses established at the date of the Fortress Acquisition on finance receivables held for sale that we sold; and
	· the difference in the fair value of long-term debt based upon the differences between historical accounting basis where certain long-term debt components are marked-to-market on a recurring basis, and push-down accounting basis where long-term debt is no longer marked-to-market on a recurring basis.

	The following tables present information about the Company’s segments as well as reconciliations to the 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 June 30, 2014

	Interest income		$	220,396		$	—		$	137,044		$	136,639		$	4,311		$	—		$	34,360		$	532,750
	Interest expense		40,905			—			18,107			95,492			1,830			—			34,967			191,301
	Net interest income		179,491			—			118,937			41,147			2,481			—			(607		)	341,449
	Provision for finance receivable losses		47,876			—			40,399			20,472			4,302			—			2,298			115,347
	Net interest income (loss) after provision for finance receivable losses		131,615			—			78,538			20,675			(1,821		)	—			(2,905		)	226,102
	Other revenues:
	Insurance		—			42,672			—			—			16			—			(1		)	42,687
	Investment		—			11,661			—			—			(5		)	—			(1,034		)	10,622
	Intersegment - insurance commissions		19,661			(19,816		)	—			152			3			—			—			—
	Portfolio servicing fees from SpringCastle		—			—			17,079			—			—			(17,079		)	—			—
	Net gain (loss) on fair value adjustments on debt		—			—			535			—			—			—			(53		)	482
	Net gain (loss) on sales of real estate loans and related trust assets *		—			—			—			(22,819		)	—			—			57,619			34,800
	Other		547			2,034			283			(78		)	(34		)	—			—			2,752
	Total other revenues		20,208			36,551			17,897			(22,745		)	(20		)	(17,079		)	56,531			91,343
	Other expenses:
	Operating expenses:
	Salaries and benefits		65,185			5,156			8,541			8,847			3,597			—			(43		)	91,283
	Other operating expenses		35,423			3,715			6,318			11,539			2,119			—			949			60,063
	Portfolio servicing fees to Springleaf		—			—			17,079			—			—			(17,079		)	—			—
	Insurance losses and loss adjustment expenses		—			18,861			—			—			—			—			(194		)	18,667
	Total other expenses		100,608			27,732			31,938			20,386			5,716			(17,079		)	712			170,013

Income (loss) before provision for income taxes		51,215			8,819			64,497			(22,456		)	(7,557		)	—			52,914			147,432

Income before provision for income taxes attributable to non- controlling interests		—			—			30,289			—			—			—			—			30,289

Income (loss) before provision for income taxes attributable to Springleaf		$	51,215		$	8,819		$	34,208		$	(22,456	)	$	(7,557	)	$	—		$	52,914		$	117,143

* For purposes of our segment reporting presentation, we have combined the lower of cost or fair value adjustments recorded on the date the real estate loans were transferred to finance receivables held for sale with the final gain (loss) on the sale of these loans.

								Acquisitions												Push-down
								and												Accounting			Consolidated
(dollars in thousands)		Consumer			Insurance			Servicing			Real Estate			Other			Eliminations			Adjustments			Total

Three Months Ended June 30, 2013

Interest income		$	170,604		$	—		$	168,370		$	177,477		$	12,287		$	—		$	51,859		$	580,597
Interest expense		36,125			—			24,591			141,530			4,007			—			34,165			240,418
Net interest income		134,479			—			143,779			35,947			8,280			—			17,694			340,179
Provision for finance receivable losses		(5,947		)	—			17,797			66,010			(6,739		)	—			11,190			82,311
Net interest income (loss) after provision for finance receivable losses		140,426			—			125,982			(30,063		)	15,019			—			6,504			257,868
Other revenues:
Insurance		—			35,956			—			—			20			—			(9		)	35,967
Investment		—			13,093			—			—			111			—			(2,606		)	10,598
Intersegment - insurance commissions		17,534			(17,536		)	—			30			(28		)	—			—			—
Portfolio servicing fees from SpringCastle		—			—			2,380			—			—			(2,380		)	—			—
Net gain (loss) on repurchases and repayments of debt		(1,500		)	—			—			(19,600		)	(271		)	—			21,134			(237		)
Net gain (loss) on fair value adjustments on debt		—			—			—			18,247			—			—			(17,495		)	752
Other		351			2,578			81			1,551			(163		)	—			112			4,510
Total other revenues		16,385			34,091			2,461			228			(331		)	(2,380		)	1,136			51,590
Other expenses:
Operating expenses:
Salaries and benefits		61,410			3,996			2,411			6,493			4,606			—			(54		)	78,862
Other operating expenses		28,683			2,586			22,136			13,445			2,360			—			1,159			70,369
Portfolio servicing fees to Springleaf		—			—			2,380			—			—			(2,380		)	—			—
Insurance losses and loss adjustment expenses		—			16,556			—			—			—			—			(210		)	16,346
Total other expenses		90,093			23,138			26,927			19,938			6,966			(2,380		)	895			165,577

Income (loss) before provision for income taxes		66,718			10,953			101,516			(49,773		)	7,722			—			6,745			143,881

Income before provision for income taxes attributable to non-controlling interests		—			—			54,740			—			—			—			—			54,740

Income (loss) before provision for income taxes attributable to Springleaf		$	66,718		$	10,953		$	46,776		$	(49,773	)	$	7,722		$	—		$	6,745		$	89,141

								Acquisitions												Push-down
								and												Accounting			Consolidated
(dollars in thousands)		Consumer			Insurance			Servicing			Real Estate			Other			Eliminations			Adjustments			Total

At or for the Six Months Ended June 30, 2014

Interest income		$	430,091		$	—		$	282,971		$	291,683		$	9,415		$	—		$	71,227		$	1,085,387
Interest expense		81,631			—			40,301			207,289			3,973			—			63,527			396,721
Net interest income		348,460			—			242,670			84,394			5,442			—			7,700			688,666
Provision for finance receivable losses		93,151			—			93,349			81,800			5,267			—			2,658			276,225
Net interest income after provision for finance receivable losses		255,309			—			149,321			2,594			175			—			5,042			412,441
Other revenues:
Insurance		—			81,078			—			—			32			—			(4		)	81,106
Investment		—			21,929			—			—			24			—			(1,870		)	20,083
Intersegment - insurance commissions		31,964			(32,177		)	—			222			(9		)	—			—			—
Portfolio servicing fees from SpringCastle		—			—			35,268			—			—			(35,268		)	—			—
Net gain (loss) on repurchases and repayments of debt		(1,429		)	—			—			(10,023		)	(47		)	—			4,884			(6,615		)
Net gain (loss) on fair value adjustments on debt		—			—			(16,332		)	8,298			—			—			(8,351		)	(16,385		)
Net gain (loss) on sales of real estate loans and related trust assets *		—			—			—			(84,995		)	—			—			174,981			89,986
Other		1,124			3,675			592			(1,429		)	610			—			—			4,572
Total other revenues		31,659			74,505			19,528			(87,927		)	610			(35,268		)	169,640			172,747
Other expenses:
Operating expenses:
Salaries and benefits		131,763			9,710			17,775			17,373			7,268			—			(87		)	183,802
Other operating expenses		68,114			6,987			12,270			24,632			3,825			—			1,944			117,772
Portfolio servicing fees to Springleaf		—			—			35,268			—			—			(35,268		)	—			—
Insurance losses and loss adjustment expenses		—			37,472			—			—			—			—			(440		)	37,032
Total other expenses		199,877			54,169			65,313			42,005			11,093			(35,268		)	1,417			338,606

Income (loss) before provision for income taxes		87,091			20,336			103,536			(127,338		)	(10,308		)	—			173,265			246,582

Income before provision for income taxes attributable to non- controlling interests		—			—			46,597			—			—			—			—			46,597

Income (loss) before provision for income taxes attributable to Springleaf		$	87,091		$	20,336		$	56,939		$	(127,338	)	$	(10,308	)	$	—		$	173,265		$	199,985

Assets		$	3,355,760		$	1,020,249		$	2,395,195		$	6,648,172		$	1,024,205		$	—		$	(360,223	)	$	14,083,358

* For purposes of our segment reporting presentation, we have combined the lower of cost or fair value adjustments recorded on the dates the real estate loans were transferred to finance receivables held for sale with the final gain (loss) on the sales of these loans.

									Acquisitions												Push-down
									and												Accounting			Consolidated
(dollars in thousands)		Consumer				Insurance			Servicing			Real Estate			Other			Eliminations			Adjustments			Total

At or for the Six Months Ended June 30, 2013 - Revised

Interest income		$		331,087		$	—		$	168,370		$	364,508		$	27,631		$	—		$	102,039		$	993,635
Interest expense		72,869				—			24,591			295,909			8,841			—			69,501			471,711
Net interest income		258,218				—			143,779			68,599			18,790			—			32,538			521,924
Provision for finance receivable losses		14,014				—			17,797			136,092			(5,746		)	—			14,640			176,797
Net interest income (loss) after provision for finance receivable losses		244,204				—			125,982			(67,493		)	24,536			—			17,898			345,127
Other revenues:
Insurance		—				68,848			—			—			40			—			(21		)	68,867
Investment		—				23,478			—			—			1,397			—			(4,153		)	20,722
Intersegment - insurance commissions		28,210				(28,205		)	—			58			(63		)	—			—			—
Portfolio servicing fees from SpringCastle		—				—			2,380			—			—			(2,380		)	—			—
Net gain (loss) on repurchases and repayments of debt		(1,500			)	—			—			(19,600		)	(271		)	—			21,134			(237		)
Net gain (loss) on fair value adjustments on debt		—				—			—			33,211			—			—			(32,700		)	511
Other		788				4,371			81			402			(90		)	—			(169		)	5,383
Total other revenues		27,498				68,492			2,461			14,071			1,013			(2,380		)	(15,909		)	95,246
Other expenses:
Operating expenses:
Salaries and benefits		121,759				6,943			2,411			13,097			13,187			—			(107		)	157,290
Other operating expenses		57,188				4,878			22,136			27,968			7,494			—			2,315			121,979
Portfolio servicing fees to Springleaf		—				—			2,380			—			—			(2,380		)	—			—
Insurance losses and loss adjustment expenses		—				31,524			—			—			—			—			(424		)	31,100
Total other expenses		178,947				43,345			26,927			41,065			20,681			(2,380		)	1,784			310,369

Income (loss) before provision for income taxes		92,755				25,147			101,516			(94,487		)	4,868			—			205			130,004

Income before provision for income taxes attributable to non- controlling interests		—				—			54,740			—			—			—			—			54,740

Income (loss) before provision for income taxes attributable to Springleaf		$		92,755		$	25,147		$	46,776		$	(94,487	)	$	4,868		$	—		$	205		$	75,264

Assets		$		2,870,130		$	1,040,502		$	3,049,548		$	9,169,274		$	752,882		$	—		$	(725,448	)	$	16,156,888

Prior_Period_Revisions

Prior Period Revisions	6 Months Ended
Prior Period Revisions	Jun. 30, 2014
Prior Period Revisions	'
Prior Period Revisions	'
	17. Prior Period Revisions

	As disclosed in our 2013 Annual Report on Form 10-K, we identified certain out-of-period errors in preparing our annual consolidated financial statements for the year ended December 31, 2013. In addition to these errors, we had previously recorded and disclosed out-of-period adjustments in prior reporting periods when the errors were discovered. As a result, we revised all previously reported periods included in our 2013 Annual Report on Form 10-K. Similarly, we have revised all previously reported periods included in this report. We corrected the errors identified in the fourth quarter of 2013 and included these corrections in the appropriate prior periods. In addition, we reversed all out-of period adjustments previously recorded and disclosed, and included the adjustments in the appropriate periods. After evaluating the quantitative and qualitative aspects of these corrections, we have determined that our previous quarterly condensed financial statements and our annual consolidated financial statements were not materially misstated.

	The errors identified in the fourth quarter of 2013 related to the following: (1) the accretion of net discount applied to long-term debt that was revalued based on its fair value at the time of the Fortress Acquisition; (2) the accretion of original issue net discount on our long-term debt issued subsequent to the Fortress Acquisition; (3) the carrying values of our tranches of long-term debt that were issued at a discount and which have embedded derivatives, and the related change in fair value; (4) the classification of certain investment securities found to contain embedded derivatives and the accounting treatment of the related change in fair value; and (5) the continued accretion of discounts on loans in non-accrual status.

	In addition, we made other corrections during the fourth quarter of 2013, which were isolated to intra-periods in 2013, and revised the appropriate periods of 2013 in our 2013 Annual Report on Form 10-K and in this report. These revisions related to the following: (1) servicing fee expenses for the SpringCastle Portfolio pursuant to an interim servicing agreement that was in place between April 1, 2013 and August 31, 2013; (2) accretion of the unearned discount for non-credit impaired loans in the SpringCastle Portfolio and the resulting adjustment to the allowance for finance receivable losses for the SpringCastle Portfolio; (3) finance charge calculation on our internal servicing system for the SpringCastle Portfolio; and (4) charge-offs on certain qualified real estate loans that had not been granted principal forgiveness.

	We also recorded the previously disclosed out-of-period adjustments in the appropriate periods. These adjustments primarily related to the following:

	· capitalized interest on purchased credit impaired finance receivables serviced by a third party;
	· the difference between the hypothetical derivative interest expense and the contractual derivative interest expense;
	· the identification of certain bankrupt real estate loan accounts for consideration as TDR finance receivables;
	· to correct certain inputs in our model supporting the TDR allowance for finance receivable losses;
	· distributions of limited partnerships;
	· the calculations of the carrying value for our real estate owned and the net loss on sales of our real estate owned that are externally serviced;
	· the calculation of real estate owned expenses;
	· payable to former parent related to any refund of (or credit for) taxes, including any interest received;
	· benefit reserves related to a closed block of annuities;
	· change in estimate for the taxable income related to mortgage securitizations; and
	· the correction of current and deferred tax expense.

	In addition to the revisions previously discussed, during the fourth quarter of 2013 we identified presentation errors in the classification of certain line items within our consolidated statement of cash flows and revised the appropriate line items in our 2013 Annual Report on Form 10-K and in this report. These errors related to the following:

	· the income tax effect on the changes in accumulated other comprehensive income related to retirement plan liabilities and net unrealized gains and losses on investment securities and cash flow hedges were incorrectly included in “Change in other assets and other liabilities” instead of “Change in taxes receivable and payable” within the same operating activities section;
	· certain debt issue costs were incorrectly included in “Change in other assets and other liabilities” within the operating activities section instead of “Proceeds from issuance of long-term debt, net of commissions” within the financing activities section;
	· advances on SpringCastle’s revolving loans were incorrectly included as a reduction to “Principal collections on finance receivables” instead of “Finance receivables originated or purchased, net of deferred origination costs” within the same investing activities section;
	· the deferred costs on the repurchased debt incurred after the Fortress Acquisition were incorrectly included in “Change in other assets and other liabilities” instead of “Net loss on repurchases and repayments of debt” within the same operating activities section;
	· accrued interest and finance charges on real estate loan modifications were incorrectly included in “Principal collections on finance receivables” within the investing activities section instead of “Change in accrued interest and finance charges” within the operating activities section; and
	· “Deferral of finance receivable origination costs” was incorrectly included within the operating activities section instead of the investing activities section.

	Revised Condensed Consolidated Statement of Operations (Unaudited)

	The following table reconciles the amounts previously reported in our condensed consolidated statement of operations to the corresponding revised amounts. The “Out-of-Period” column reflects the previously disclosed out-of period adjustments that are now being corrected in the appropriate periods. The “Adjustments” column reflects the corrections of the errors discovered during the fourth quarter of 2013.

			Six Months Ended
	(dollars in thousands except		June 30, 2013 (Unaudited)
	earnings per share)		As Reported*			Out-of-Period			Adjustments			As Revised

	Interest income		$	993,635		$	—		$	—		$	993,635
	Interest expense		468,926			—			2,785			471,711
	Net interest income		524,709			—			(2,785		)	521,924
	Provision for finance receivable losses		182,938			(5,277		)	(864		)	176,797
	Net interest income after provision for finance receivable losses		341,771			5,277			(1,921		)	345,127
	Other revenues:
	Insurance		68,867			—			—			68,867
	Investment		20,931			—			(209		)	20,722
	Net loss on repurchases and repayments of debt		(55		)	—			(182		)	(237		)
	Net gain on fair value adjustments on debt		—			—			511			511
	Other		5,383			—			—			5,383
	Total other revenues		95,126			—			120			95,246
	Other expenses:
	Operating expenses:
	Salaries and benefits		157,290			—			—			157,290
	Other operating expenses		121,979			—			—			121,979
	Insurance losses and loss adjustment expenses		31,100			—			—			31,100
	Total other expenses		310,369			—			—			310,369
	Income before provision for income taxes		126,528			5,277			(1,801		)	130,004
	Provision for income taxes		27,708			1,951			(959		)	28,700
	Net income		98,820			3,326			(842		)	101,304
	Net income attributable to non-controlling interests		53,949			—			791			54,740
	Net income attributable to Springleaf Holdings, Inc.		$	44,871		$	3,326		$	(1,633	)	$	46,564

Share Data:
Weighted average number of shares outstanding:
Basic and diluted		100,000,000									100,000,000
Earnings per share:
Basic and diluted		$	0.45								$	0.47

* The condensed consolidated statement of operations for the six months ended June 30, 2013 was previously presented in the Prospectus and includes reclassifications of certain items to conform to the 2013 presentation.

Revised Condensed Consolidated Statement of Comprehensive Income (Unaudited)

The following table presents the amounts previously reported in our condensed consolidated statement of comprehensive income and the corresponding revised amounts.

		Six Months Ended
		June 30, 2013 (Unaudited)
(dollars in thousands)		As Reported*			As Revised

Net income		$	98,820		$	101,304
Other comprehensive loss:
Net unrealized losses on:
Investment securities on which other-than-temporary impairments were taken		(118		)	(118		)
All other investment securities		(10,658		)	(10,560		)
Foreign currency translation adjustments		2,094			2,094
Income tax effect:
Net unrealized losses on:
Investment securities on which other-than-temporary impairments were taken		41			41
All other investment securities		3,730			3,695
Other comprehensive loss, net of tax, before reclassification adjustments		(4,911		)	(4,848		)
Reclassification adjustments included in net income:
Net realized gains on investment securities		(2,719		)	(2,608		)
Cash flow hedges		(160		)	(160		)
Income tax effect:
Net realized gains on investment securities		952			913
Cash flow hedges		56			56
Reclassification adjustments included in net income, net of tax		(1,871		)	(1,799		)
Other comprehensive loss, net of tax		(6,782		)	(6,647		)
Comprehensive income		92,038			94,657
Comprehensive income attributable to non-controlling interests		53,948			54,740
Comprehensive income attributable to Springleaf Holdings, Inc.		$	38,090		$	39,917

* The condensed consolidated statement of comprehensive income for the six months ended June 30, 2013 was previously presented in the Prospectus.

Revised Condensed Consolidated Statement of Cash Flows (Unaudited)

The following table presents the amounts previously reported in our condensed consolidated statement of cash flows and the corresponding revised amounts and includes additional corrections to the classification of certain line items within our condensed consolidated statement of cash flows.

		Six Months Ended
		June 30, 2013 (Unaudited)
(dollars in thousands)		As Reported*			As Revised

Cash flows from operating activities
Net income		$	98,820		$	101,304
Reconciling adjustments:
Provision for finance receivable losses		182,938			176,797
Depreciation and amortization		(4,090		)	(1,303		)
Deferral of finance receivable origination costs		(27,880		)	—
Deferred income tax benefit		(64,188		)	(62,951		)
Net gain on fair value adjustments of debt		—			(511		)
Net (gain) loss on repurchases and repayments of debt		(6,613		)	237
Other		(3,383		)	(3,174		)
Cash flows due to changes in:
Other assets and other liabilities		(95,649		)	(64,981		)
Insurance claims and policyholder liabilities		12,309			12,309
Taxes receivable and payable		29,542			34,076
Accrued finance charges		2,417			(20,890		)
Restricted cash		(3,565		)	(3,172		)
Other, net		(1,770		)	(1,772		)
Net cash provided by operating activities		118,888			165,969

Cash flows from investing activities
Finance receivables originated or purchased, net of deferred origination costs		(1,055,745		)	(1,107,024		)
Principal collections on finance receivables		1,518,096			1,564,803
Purchase of SpringCastle Portfolio		(2,978,992		)	(2,978,992		)
Available-for-sale investment securities purchased		(341,371		)	(340,349		)
Trading investment securities purchased		—			(982		)
Available-for-sale investment securities called, sold, and matured		659,485			652,984
Trading investment securities called, sold, and matured		—			6,501
Change in restricted cash		(118,842		)	(213,037		)
Proceeds from sale of real estate owned		68,614			68,614
Other, net		(839		)	(839		)
Net cash used for investing activities		(2,249,594		)	(2,348,321		)

Cash flows from financing activities
Proceeds from issuance of long-term debt, net of commissions		4,086,734			4,081,198
Repayment of long-term debt		(3,294,705		)	(3,237,503		)
Contributions from joint venture partners		438,081			438,081
Distributions to joint venture partners		(5,862		)	(5,862		)
Net cash provided by financing activities		1,224,248			1,275,914

Effect of exchange rate changes		(1,518		)	(1,538		)

Net change in cash and cash equivalents		(907,976		)	(907,976		)
Cash and cash equivalents at beginning of period		1,554,348			1,554,348
Cash and cash equivalents at end of period		$	646,372		$	646,372

* The condensed consolidated statement of cash flows for the six months ended June 30, 2013 was previously presented in the Prospectus and includes reclassifications of certain items to conform to the 2013 presentation.

Fair_Value_Measurements

Fair Value Measurements	6 Months Ended
Fair Value Measurements	Jun. 30, 2014
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.

	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:

												Total			Total
			Fair Value Measurements Using									Fair			Carrying
	(dollars in thousands)		Level 1			Level 2			Level 3			Value			Value

	June 30, 2014

	Assets
	Cash and cash equivalents		$	891,341		$	—		$	—		$	891,341		$	891,341
	Investment securities		—			643,992			13,491			657,483			657,483
	Net finance receivables, less allowance for finance receivable losses		—			—			12,116,692			12,116,692			11,651,119
	Restricted cash		487,160			—			—			487,160			487,160
	Other assets:
	Commercial mortgage loans		—			—			86,300			86,300			92,951
	Escrow advance receivable		—			—			19,236			19,236			19,236

	Liabilities
	Long-term debt		$	—		$	12,444,904		$	—		$	12,444,904		$	11,261,023

	December 31, 2013

	Assets
	Cash and cash equivalents		$	431,409		$	—		$	—		$	431,409		$	431,409
	Investment securities		—			558,473			23,617			582,090			582,090
	Net finance receivables, less allowance for finance receivable losses		—			—			13,774,701			13,774,701			13,424,988
	Restricted cash		536,005			—			—			536,005			536,005
	Other assets:
	Commercial mortgage loans		—			—			94,681			94,681			102,200
	Escrow advance receivable		—			—			23,527			23,527			23,527

	Liabilities
	Long-term debt		$	—		$	13,914,644		$	—		$	13,914,644		$	12,769,036

	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

	June 30, 2014

	Assets
	Cash equivalents in mutual funds		$	279,645		$	—		$	—		$	279,645
	Investment securities:
	Available-for-sale securities:
	Bonds:
	U.S. government and government sponsored entities		—			54,874			—			54,874
	Obligations of states, municipalities, and political subdivisions		—			114,948			—			114,948
	Corporate debt		—			269,645			4,160			273,805
	RMBS		—			66,423			65			66,488
	CMBS		—			43,320			20			43,340
	CDO/ABS		—			15,120			—			15,120
	Total		—			564,330			4,245			568,575
	Preferred stock		—			7,271			—			7,271
	Other long-term investments (a)		—			—			1,254			1,254
	Total available-for-sale securities (b)		—			571,601			5,499			577,100
	Trading securities:
Bonds:
U.S. government and government sponsored entities		—			3,001			—			3,001
Obligations of states, municipalities, and political subdivisions		—			1,010			—			1,010
Corporate debt		—			5,033			—			5,033
RMBS		—			9,958			—			9,958
CMBS		—			46,696			—			46,696
CDO/ABS		—			6,693			6,612			13,305
Total trading securities		—			72,391			6,612			79,003
Total investment securities		—			643,992			12,111			656,103
Restricted cash in mutual funds		452,559			—			—			452,559
Total		$	732,204		$	643,992		$	12,111		$	1,388,307

Liabilities
Long-term debt		$	—		$	356,859		$	—		$	356,859

December 31, 2013

Assets
Cash equivalents in mutual funds		$	216,310		$	—		$	—		$	216,310
Investment securities:
Available-for-sale securities:
Bonds:
U.S. government and government sponsored entities		—			59,684			—			59,684
Obligations of states, municipalities, and political subdivisions		—			103,536			—			103,536
Corporate debt		—			239,141			12,604			251,745
RMBS		—			83,665			113			83,778
CMBS		—			10,974			2			10,976
CDO/ABS		—			9,397			800			10,197
Total		—			506,397			13,519			519,916
Preferred stock		—			7,805			—			7,805
Other long-term investments (a)		—			—			1,269			1,269
Total available-for-sale securities (b)		—			514,202			14,788			528,990
Trading securities:
Bonds:
Corporate debt		—			1,837			—			1,837
RMBS		—			10,671			—			10,671
CMBS		—			29,897			—			29,897
CDO/ABS		—			1,866			7,383			9,249
Total trading securities		—			44,271			7,383			51,654
Total investment securities		—			558,473			22,171			580,644
Restricted cash in mutual funds		493,297			—			—			493,297
Total		$	709,607		$	558,473		$	22,171		$	1,290,251

Liabilities
Long-term debt		$	—		$	363,677		$	—		$	363,677

(a) Other long-term investments excludes our interest in a limited partnership of $0.5 million at June 30, 2014 and $0.6 million at December 31, 2013 that we account for using the equity method.

(b) Common stocks not carried at fair value totaled $0.9 million at June 30, 2014 and December 31, 2013 and therefore have been excluded from the table above.

We had no transfers between Level 1 and Level 2 during the three and six months ended June 30, 2014.

The following table presents changes for the three months ended June 30, 2014 in Level 3 assets and liabilities measured at fair value on a recurring basis:


											Purchases,
					Net gains (losses) included in:						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 (b)			period

Three Months Ended June 30, 2014

Investment securities:
Available-for-sale securities:
Bonds:
Corporate debt		$	8,654		$	(50	)	$	56		$	(4,500	)	$	—		$	—		$	4,160
RMBS		81			(3		)	(13		)	—			—			—			65
CMBS		7			—			13			—			—			—			20
CDO/ABS		800			—			3			—			—			(803		)	—
Total		9,542			(53		)	59			(4,500		)	—			(803		)	4,245
Other long-term investments		1,269			—			75			(90		)	—			—			1,254
Total available-for-sale securities		10,811			(53		)	134			(4,590		)	—			(803		)	5,499
Trading securities:
Bonds:
RMBS		1,219			(10		)	—			(52		)	—			(1,157		)	—
CDO/ABS		7,411			21			—			(17		)	—			(803		)	6,612
Total trading securities		8,630			11			—			(69		)	—			(1,960		)	6,612
Total		$	19,441		$	(42	)	$	134		$	(4,659	)	$	—		$	(2,763	)	$	12,111

(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 June 30, 2014.

(b) During the three months ended June 30, 2014, we transferred RMBS and CDO/ABS securities totaling $2.8 million out of Level 3 primarily due to greater pricing transparency.

The following table presents changes for the three months ended June 30, 2013 in Level 3 assets and liabilities measured at fair value on a recurring basis:


											Purchases,
					Net gains (losses) included in:						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)			*			Level 3			Level 3			period

Three Months Ended June 30, 2013

Investment securities:
Available-for-sale securities:
Bonds:
Corporate debt		$	13,877		$	60		$	(223	)	$	(600	)	$	—		$	—		$	13,114
RMBS		65			(1		)	154			—			—			—			218
CMBS		2			—			—			—			—			—			2
CDO/ABS		1,100			—			—			(300		)	—			—			800
Total		15,044			59			(69		)	(900		)	—			—			14,134
Other long-term investments		1,340			2			147			(11		)							1,478
Total available-for-sale securities		16,384			61			78			(911		)	—			—			15,612
Trading securities:
Bonds:
CDO/ABS		12,073			510			(422		)	(4,498		)	—			—			7,663
Total		$	28,457		$	571		$	(344	)	$	(5,409	)	$	—		$	—		$	23,275

* “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 June 30, 2013.

The following table presents changes for the six months ended June 30, 2014 in Level 3 assets and liabilities measured at fair value on a recurring basis:

											Purchases,
					Net gains (losses) included in:						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 (b)			Level 3 (c)			period
Six Months Ended June 30, 2014

Investment securities:
Available-for-sale securities:
Bonds:
Corporate debt		$	12,604		$	204		$	(255	)	$	(8,393	)	$	—		$	—		$	4,160
RMBS		113			(10		)	(38		)	—			—			—			65
CMBS		2			—			18			—			—			—			20
CDO/ABS		800			—			3			—			—			(803		)	—
Total		13,519			194			(272		)	(8,393		)	—			(803		)	4,245
Other long-term investments		1,269			—			75			(90		)	—			—			1,254
Total available-for-sale securities		14,788			194			(197		)	(8,483		)	—			(803		)	5,499
Trading securities:
Bonds:
RMBS		—			4			—			(88		)	1,241			(1,157		)	—
CDO/ABS		7,383			29			—			3			—			(803		)	6,612
Total trading securities		7,383			33			—			(85		)	1,241			(1,960		)	6,612
Total		$	22,171		$	227		$	(197	)	$	(8,568	)	$	1,241		$	(2,763	)	$	12,111

(a) The detail of purchases, sales, issues, and settlements for the six months ended June 30, 2014 is presented in the table below.

(b) During the six months ended June 30, 2014, we transferred $1.2 million of RMBS securities into Level 3 primarily due to lesser pricing transparency.

(c) During the six months ended June 30, 2014, we transferred RMBS and CDO/ABS securities totaling $2.8 million out of Level 3 primarily due to greater pricing transparency.

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 six months ended June 30, 2014:

(dollars in thousands)		Purchases			Sales			Issues			Settlements			Total

Six Months Ended June 30, 2014

Investment securities:
Available-for-sale securities:
Bonds:
Corporate debt		$	—		$	—		$	—		$	(8,393	)	$	(8,393	)
Other long-term investments		—			—			—			(90		)	(90		)
Total available-for-sale securities		—			—			—			(8,483		)	(8,483		)
Trading securities:
Bonds:
RMBS		—			—			—			(88		)	(88		)
CDO/ABS		135			—			—			(132		)	3
Total trading securities		135			—			—			(220		)	(85		)
Total		$	135		$	—		$	—		$	(8,703	)	$	(8,568	)

The following table presents changes for the six months ended June 30, 2013 in Level 3 assets and liabilities measured at fair value on a recurring basis:

											Purchases,
					Net gains (losses) included in:						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)			*			Level 3			Level 3			period

Six Months Ended June 30, 2013 - Revised

Investment securities:
Available-for-sale securities:
Bonds:
Corporate debt		$	13,417		$	(108	)	$	286		$	(481	)	$	—		$	—		$	13,114
RMBS		74			(35		)	179			—			—			—			218
CMBS		1,767			(6		)	2			(1,761		)	—			—			2
CDO/ABS		2,834			8			(9		)	(2,033		)	—			—			800
Total		18,092			(141		)	458			(4,275		)	—			—			14,134
Other long-term investments		1,380			2			107			(11		)	—			—			1,478
Total available-for-sale securities		19,472			(139		)	565			(4,286		)	—			—			15,612
Trading securities:
Bonds:
CDO/ABS		12,192			513			(422		)	(4,620		)	—			—			7,663
Total		$	31,664		$	374		$	143		$	(8,906	)	$	—		$	—		$	23,275

* The detail of purchases, sales, issues, and settlements for the six months ended June 30, 2013 is presented in the table below.

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 six months ended June 30, 2013:

(dollars in thousands)		Purchases			Sales			Issues			Settlements			Total

Six Months Ended June 30, 2013 - Revised

Investment securities:
Available-for-sale securities:
Bonds:
Corporate debt		$	—		$	—		$	—		$	(481	)	$	(481	)
CMBS		—			(1,452		)	—			(309		)	(1,761		)
CDO/ABS		—			(1,633		)	—			(400		)	(2,033		)
Total		—			(3,085		)	—			(1,190		)	(4,275		)
Other long-term investments		—			—			—			(11		)	(11		)
Total available-for-sale securities		—			(3,085		)	—			(1,201		)	(4,286		)
Trading securities:
Bonds:
CDO/ABS		—			—			—			(4,620		)	(4,620		)
Total		$	—		$	(3,085	)	$	—		$	(5,821	)	$	(8,906	)

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 June 30, 2014 and December 31, 2013 is as follows:

						Range (Weighted Average)
		Valuation Technique(s)		Unobservable Input		June 30, 2014		December 31, 2013
Corporate debt		Discounted cash flows		Yield		(1.36%) (a)		2.68% – 8.48%
Corporate debt		Discounted cash flows		Yield		(1.36%) (a)		-4.67%
Other long-term investments		Discounted cash flows and indicative valuations		Historical costs Nature of investment Local market conditions Comparables Operating performance Recent financing activity		N/A (b)		N/A (b)

(a) At June 30, 2014, corporate debt consisted of one bond.

(b) 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

June 30, 2014

Assets
Real estate owned		$	—		$	—		$	47,048		$	47,048
Commercial mortgage loans		—			—			10,076			10,076
Total		$	—		$	—		$	57,124		$	57,124

December 31, 2013

Assets
Real estate owned		$	—		$	—		$	72,242		$	72,242
Commercial mortgage loans		—			—			11,935			11,935
Total		$	—		$	—		$	84,177		$	84,177

Net impairment charges recorded on assets measured at fair value on a non-recurring basis were as follows:

		Three Months			Three Months			Six Months			Six Months
		Ended			Ended			Ended			Ended
		June 30,			June 30,			June 30,			June 30,
(dollars in thousands)		2014			2013			2014			2013

Assets
Real estate owned		$	3,928		$	5,747		$	9,866		$	13,658
Commercial mortgage loans		(1,006		)	(1,585		)	(1,056		)	(1,713		)
Total		$	2,922		$	4,162		$	8,810		$	11,945

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 our Real Estate segment to their fair value less cost to sell for the three and six months ended June 30, 2014 and 2013 and recorded the writedowns in other revenues — other. The fair values of real estate owned disclosed in the table above are unadjusted for transaction costs as required by the authoritative guidance for fair value measurements. The amounts of real estate owned recorded in other assets 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 reported in our Insurance segment to record their fair value for the three and six months ended June 30, 2014 and 2013 and recorded the net impairments in investment revenues.

The unobservable inputs and quantitative data used in our Level 3 valuations for our real estate owned and commercial mortgage loans 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 June 30, 2014 and December 31, 2013 is as follows:

						Range (Weighted Average)
		Valuation Technique(s)		Unobservable Input		June 30, 2014		December 31, 2013
Real estate owned		Market approach		Third-party valuation		N/A*		N/A*
Commercial mortgage loans		Market approach		Local market conditions Nature of investment Comparable property sales Operating performance		N/A*		N/A*

* Not applicable.

FAIR VALUE MEASUREMENTS — VALUATION METHODOLOGIES AND ASSUMPTIONS

We use 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 utilize third-party valuation service providers to measure the fair value of our investment securities, which are classified as available-for-sale or for trading and consist primarily of bonds. Whenever available, we obtain quoted prices in active markets for identical assets at the balance sheet date to measure investment securities at fair value. We generally obtain market price data from exchange or dealer markets.

We estimate 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 adjust 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.

We classify investment securities that are deemed to incorporate an embedded derivative and for which it is impracticable for us to isolate and/or value as trading securities at fair value.

Finance Receivables

The fair value of net finance receivables, less allowance for finance receivable losses, both non-impaired and purchased credit impaired, are determined using discounted cash flow methodologies. The application of these methodologies requires 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 is 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.

Restricted Cash

The carrying amount reported in our condensed consolidated balance sheets approximates fair value.

Commercial Mortgage Loans

We utilize 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.

Escrow Advance Receivable

The carrying amount reported in our condensed consolidated balance sheets approximates fair value.

Long-term Debt

We either receive fair value measurements of our long-term debt from market participants and pricing services or we estimate 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.

We record long-term debt issuances at fair value that are deemed to incorporate an embedded derivative and for which it is impracticable for us to isolate and/or value the derivative.

Pro_Forma_Information

Pro Forma Information	6 Months Ended
Pro Forma Information	Jun. 30, 2014
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 loan servicing facility from HSBC (the “HSBC acquisitions”) as if the HSBC acquisitions had occurred on January 1, 2013. 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, 2013. 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, 2013, 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:

		Three Months		Three Months		Six Months		Six Months
		Ended		Ended		Ended		Ended
		June 30,		June 30,		June 30,		June 30,
	(dollars in thousands except earnings per share)	2014		2013		2014		2013

	Interest income	$	386,417	$	570,258	$	934,327	$	1,154,138

	Net income attributable to Springleaf Holdings, Inc.	$	54,668	$	58,178	$	109,616	$	60,016

	Net income attributable to Springleaf Holdings, Inc. per weighted average share:
	Basic	$	0.48	$	0.58	$	0.95	$	0.6
	Diluted	$	0.47	$	0.58	$	0.95	$	0.6

Subsequent_Events

Subsequent Events	6 Months Ended
Subsequent Events	Jun. 30, 2014
Subsequent Events	'
Subsequent Events	'
	20. Subsequent Events

	SALE OF MORTGAGE LOANS AND SECURITIZATION INTERESTS

	Whole Loan Sale and Securities Sale

	On August 6, 2014, SFC and the Depositors (as defined below) entered into a letter agreement (the “Commitment Letter”) with a major financial institution (the “Initial Purchaser”) pursuant to which the Initial Purchaser committed to (i) purchase certain performing and non-performing mortgage loans (the “Mortgage Loans”) with an unpaid principal balance of approximately $1.7 billion as of June 30, 2014 (the “Whole Loan Sale”) from certain subsidiaries of SFC (the “Mortgage Loan Sellers”), (ii) purchase certain notes (the “Notes”) and trust certificates (the “Trust Certificates” and, together with the Notes, the “Securities”) issued by Springleaf Mortgage Loan Trust 2011-1, Springleaf Mortgage Loan Trust 2012-1, Springleaf Mortgage Loan Trust 2012-2, Springleaf Mortgage Loan Trust 2012-3, Springleaf Mortgage Loan Trust 2013-1, Springleaf Mortgage Loan Trust 2013-2 and Springleaf Mortgage Loan Trust 2013-3 (each, a “Trust” and the issuance of the Securities by each Trust, a “Springleaf Transaction”) from Eighth Street Funding LLC, Eleventh Street Funding LLC, Twelfth Street Funding LLC, Fourteenth Street Funding LLC, Fifteenth Street Funding LLC, Seventeenth Street Funding LLC and Nineteenth Street Funding LLC, each an affiliate of SFC (collectively, the “Depositors”), and SFC (the “Securities Sale”), and (iii) purchase rights to receive any funds remaining in the reserve account established for each Springleaf Transaction (each, a “Reserve Account” and, together with the Securities, the “Securitization Assets”) in accordance with the terms of the related transaction documents (together with the Whole Loan Sale and the Securities Sale, the “Asset Sale”).

	As purchaser of the Trust Certificates, the Initial Purchaser or any purchasers of the Trust Certificates from the Initial Purchaser will obtain the right to exercise an optional termination of each Springleaf Transaction (other than Springleaf Mortgage Loan Trust 2013-3) pursuant to the terms of the related indenture. With respect to the Springleaf Mortgage Loan Trust 2013-3, SFC will agree to cause Nineteenth Street Funding LLC, as Depositor, to sell and transfer to the Initial Purchaser all of its rights to exercise an optional termination of Springleaf Mortgage Loan Trust 2013-3.

	The settlement date for the Asset Sale is expected to be on or about August 29, 2014 (the “Settlement Date”) and is subject to certain terms and conditions described below. The purchase price for the Asset Sale is approximately $2.98 billion, subject to (i) a possible increase of the purchase price based on the prices at which the Initial Purchaser sells the Securitization Assets to third-party investors and the timing of such sales and (ii) a possible increase or decrease in the purchase price based on the performance status of the Mortgage Loans included in the Whole Loan Sale as of July 31, 2014 or such other date mutually agreed upon by the applicable parties.

	Whole Loan Sale. The purchase of the Mortgage Loans by the Initial Purchaser is subject to, among other things, certain stipulations, including the following:

	· the Mortgage Loans will be sold to the Initial Purchaser pursuant to a mortgage loan purchase and interim servicing agreement (the “Purchase Agreement”) containing usual and customary terms and conditions satisfactory to the Initial Purchaser and SFC. The Initial Purchaser will be entitled to receive all payments in respect of the Mortgage Loans after July 31, 2014 (the “Cut-off Date”). The obligations of the Mortgage Loan Sellers to the Initial Purchaser under the Purchase Agreement will be guaranteed by SFC;
	· the Purchase Agreement will contain certain representations and warranties relating to the Mortgage Loans as mutually agreed upon by SFC and the Initial Purchaser;
	· the information relating to the Mortgage Loans provided in the mortgage loan schedule that SFC provided to the Initial Purchaser (the “Bid Tape”) is true and correct in all material respects;
	· the Settlement Date for the sale of the Mortgage Loans shall occur on August 29, 2014 or such other date mutually acceptable to the Initial Purchaser and SFC;
	· any Mortgage Loan with a zero balance as of the Cut-off Date will be removed from the Whole Loan Sale;
	· the Initial Purchaser will have completed confirmatory due diligence which will include a review of the credit files, servicing comments and pay histories, collateral files, and compliance and samples for such confirmatory due diligence to be based on the Bid Tape;
	· any Mortgage Loan having material litigation, compliance defects, property damage or title issues may be removed from the Whole Loan Sale at the Initial Purchaser’s discretion or re-priced by the Initial Purchaser as mutually agreed to between SFC and the Initial Purchaser;
	· unless otherwise provided in the Bid Tape, each Mortgage Loan will be secured by a first lien mortgage or deed of trust on residential real property;
	· the Initial Purchaser will purchase all of the Mortgage Loans subject only to the exceptions mutually agreed upon by SFC and the Initial Purchaser pursuant to the terms of the Commitment Letter;
	· the Mortgage Loans will be sold on a servicing released basis, with a servicing transfer date of September 30, 2014 or such other date mutually agreed upon between SFC and the Initial Purchaser (the “Servicing Transfer Date”). Servicing will be transferred to the Initial Purchaser’s designee on the Servicing Transfer Date;
	· until the Servicing Transfer Date, SFC will service or cause the Mortgage Loans to be serviced in accordance with servicing practices generally employed in the industry for mortgage loans similar in type to the Mortgage Loans to be purchased and sold and in accordance with all applicable laws; and
	· the satisfaction of all conditions precedent set forth in the Purchase Agreement.

	Securities Sale. The purchase of the Securities and the Reserve Accounts by the Initial Purchaser is subject to, among other things, certain stipulations, including the following:

	· with respect to each Springleaf Transaction, execution of a note purchase agreement by SFC, the related Depositor and the Initial Purchaser containing usual and customary terms and conditions satisfactory to the Initial Purchaser and the related Depositor in the form attached to the Commitment Letter with such changes as are mutually agreed to by the Initial Purchaser and the related Depositor;
	· execution of the Letter Agreement (as defined below);
	· delivery of the Securities to the Initial Purchaser in either book-entry or physical form;
	· with respect to each Springleaf Transaction, delivery of a private placement memorandum which describes material terms of the Securities;
	· with respect to each Springleaf Transaction, delivery to the Initial Purchaser of materials appropriate and necessary to allow the Initial Purchaser to conduct due diligence on the mortgage loans underlying the Securities;
	· execution of a letter agreement pursuant to which the Initial Purchaser agrees that, in the event the Initial Purchaser or its assignees (collectively, the “Call Rights Owners”) exercise any rights to terminate a Springleaf Transaction (a “Trust Collapse”), the Call Rights Owners will be obligated to retain Nationstar Mortgage LLC (“Nationstar”) as servicer of the underlying mortgage loans; and
	· the Settlement Date for the sale of the Securities to the Initial Purchaser will be on August 29, 2014 or such other date mutually agreed upon between the Initial Purchaser and the Depositors.

	On August 6, 2014, SFC and the Initial Purchaser entered into a letter agreement (the “Letter Agreement”) pursuant to which SFC and the Initial Purchaser agreed, among other things, as follows:

	· On or prior to the Settlement Date, SFC will cause each Depositor to enter into a letter agreement with the Initial Purchaser pursuant to which the Depositor will sell its interest in the Reserve Accounts to the Initial Purchaser or its designee. The Initial Purchaser's obligation to purchase the Depositors’ interests in the Reserve Accounts is subject to the condition that SFC offers financing of up to $70 million for the purchase of the Reserve Accounts to one third party investor designated by the Initial Purchaser, or, if SFC, at its sole discretion, determines such third party is not creditworthy, SFC shall provide such financing to the Initial Purchaser on a recourse basis.
	· For a proposed Trust Collapse by holders of 100% of the Securities for a Springleaf Transaction, SFC will cooperate and provide reasonable assistance with, and cause the Depositor to cooperate and provide reasonable assistance with, the Trust Collapse, including, but not limited to entering into amendments to the underlying securitization documents and providing necessary consents.
	· Prior to the Settlement Date, SFC will not permit any servicer or subservicer to sell any delinquent loans included in the Springleaf Transactions without providing holders of the Securities the right to match the highest bid price offered by unaffiliated third-party investors.
	· SFC and the Depositors will not amend the securitization documents relating to any Springleaf Transaction or take any action that would materially adversely affect the rights of holders of the Securities.
	· SFC will not consent to a transfer of servicing of the mortgage loans underlying the Springleaf Transactions, except as required by the documents for the Springleaf Transactions, to any party other than Nationstar.
	· SFC will provide up to two holders of the Securities identified by the Initial Purchaser the continued benefit of the representations and warranties regarding the mortgage loans made by SFC or its subsidiaries in each Springleaf Transaction notwithstanding a Trust Collapse, subject to certain limitations regarding the enforcement of such representations and warranties against SFC.
	· SFC will perform certain administrative duties with respect to each Trust for the Springleaf Transactions.

	The Initial Purchaser and certain of its affiliates have engaged in, and may in the future engage in, investment banking and other commercial dealings in the ordinary course of business with the Company and its affiliates. They have received or will continue to receive customary fees and commissions for these transactions.

	Sale of 2006-1 Retained Certificates

	On February 24, 2006, we completed a private securitization transaction in which a wholly owned special purpose vehicle sold $457.1 million of certificates backed by real estate loans of the American General Mortgage Loan Trust 2006-1 (the “2006-1 Trust”). We initially retained $16.5 million of the 2006-1 Trust’s subordinate mortgage-backed certificates (the “2006-1 Retained Certificates”). On July 31, 2014, we entered into an agreement to sell the 2006-1 Retained Certificates for $10.3 million to an unaffiliated third party, subject to customary closing conditions. The sale is expected to be completed on or about August 29, 2014.

	Impact of Sales of Mortgage Loans and Securitization Interests

	We will not retain any interest in the certificates issued by, or the real estate loans included in, the respective Trusts. As a result, we will deconsolidate the underlying real estate loans and previously issued securitized interests on the date of sale. At June 30, 2014, the total carrying value of the real estate loans included in all of the sales transactions noted above totaled $5.4 billion and, as such, reflects a liquidation of a substantial portion of our real estate loans, which totaled $6.1 billion at June 30, 2014, net of allowance for finance receivable losses.

	SALE OF MORTGAGE SERVICING RIGHTS

	On August 6, 2014, SFC and MorEquity (collectively, the “Sellers”) entered into a Mortgage Servicing Rights Purchase and Sale Agreement, dated and effective as of August 1, 2014 (the “MSR Purchase Agreement”), with Nationstar, pursuant to which the Sellers agreed to sell to Nationstar for an aggregate purchase price of approximately $40 million, plus reimbursable servicing advances to be agreed upon by the Sellers and Nationstar, all of their rights and responsibilities as servicer, primary servicer and/or master servicer (the “Servicing Rights”) of the mortgage loans underlying the Sellers’ 2006, 2011, 2012 and 2013 securitizations (each a “Pool” and collectively, the “Pools”) with an aggregate unpaid principal balance of $5 billion, and Nationstar has agreed to assume on and after the sale date all of the Sellers’ rights and responsibilities as servicer, primary servicer and/or master servicer, as applicable, for each Pool arising and to be performed on and after the sale date, which includes, among other things, the right to receive the related servicing fee on a monthly basis. Subject to the satisfaction of certain customary conditions, including obtaining all consents required under the related securitization agreements, the sale transaction for each Pool is expected to close on or about August 31, 2014 and the servicing for each Pool is expected to be transferred on or about September 30, 2014. The Sellers will provide interim servicing from the sale date to the servicing transfer date with respect to each Pool. The MSR Purchase Agreement includes customary termination provisions with respect to the sale and transfer of the Servicing Rights of each Pool, including termination rights relating to breaches of representations or warranties, breaches of covenants, failure or inability to obtain required consents and failure to complete the closing with respect to the Pools by December 31, 2014 or such other date mutually agreed to by the parties.

	Under the MSR Purchase Agreement, (i) the Sellers agreed to indemnify Nationstar for certain breaches of representations or warranties of such Seller, breaches of certain covenants and certain failures to service the real estate loans prior to the servicing transfer date, including the failure to service the mortgage loans in accordance with the terms of the related securitization agreements and applicable law and (ii) Nationstar agreed to indemnify the Sellers for certain breaches of representations or warranties of Nationstar, breaches of certain covenants and certain failures to service the mortgage loans after the servicing transfer date.

Investment funds managed by affiliates of Fortress Investment Group LLC indirectly own a majority of the Company’s and Nationstar’s common stock. Wesley R. Edens and Roy A. Guthrie, members of the Company’s board of directors, also serve as members of Nationstar’s board of directors.

CAPITAL CONTRIBUTION TO SFC

On July 31, 2014, SFI made a capital contribution to SFC, consisting of 100 shares of the common stock, par value of $0.01 per share, of its wholly owned subsidiary, Springleaf Acquisitions Company (“SAC”) representing all of the issued and outstanding shares of capital stock of SAC. SAC consists primarily of a 47% investment in a joint venture formed to acquire consumer loans in 2013. At June 30, 2014, SAC consisted of total assets of $2.4 billion, total liabilities of $1.7 billion and equity of $682.9 million, including a non-controlling interest of $387.6 million. Consistent with the contribution of assets and liabilities to an entity in a controlled group, SAC’s assets and liabilities were contributed at their carrying value as of July 31, 2014, with its results of operations reflected prospectively.

Business_and_Summary_of_Signif1

Business and Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2014
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 certain subsidiaries associated with a joint venture in which we own a 47% equity interest), and variable interest entities (“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. 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 the consolidated financial statements and related notes included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2013 (“2013 Annual Report on Form 10-K”). We follow the same significant accounting policies for our interim reporting.

	In connection with SHI’s initial public offering of its common stock previously discussed, SFI became a wholly owned subsidiary of SHI. As a result, the financial statements of SFI have been adjusted on a retrospective basis, as appropriate, as financial statements of SHI.
Prior Period Revisions	'
	Prior Period Revisions

	As disclosed in our 2013 Annual Report on Form 10-K, we identified certain out-of-period errors in preparing our annual consolidated financial statements for the year ended December 31, 2013. In addition to these errors, we had previously recorded and disclosed out-of-period adjustments in prior reporting periods when the errors were discovered. As a result, we revised all previously reported periods included in our 2013 Annual Report on Form 10-K. Similarly, we have revised all previously reported periods included in this report. We corrected the errors identified in the fourth quarter of 2013 and included these corrections in the appropriate prior periods. In addition, we reversed all out-of period adjustments previously recorded and disclosed, and included the adjustments in the appropriate periods. After evaluating the quantitative and qualitative aspects of these corrections, we have determined that our previous applicable quarterly condensed financial statements and our annual consolidated financial statements were not materially misstated.

	See Note 17 for further information on the prior period revisions. The financial data for the six months ended June 30, 2013 was previously presented in our final prospectus filed with the Securities and Exchange Commission (the “SEC”) on October 16, 2013 related to our initial public offering of our common stock (the “Prospectus”). The financial data for the three months ended June 30, 2013 has not been previously reported.

	In addition, during the first quarter of 2014, we identified that the disclosure of the allowance for finance receivable losses related to our securitized finance receivables at December 31, 2013, was previously incorrectly overstated by $26.8 million. The parenthetical disclosure of the allowance of consolidated VIEs as of December 31, 2013 on our condensed consolidated balance sheet and the related VIE disclosures in Notes 3 and 8 have been revised in this report to $153.7 million.

	During the first quarter of 2014, we also discovered that our long-term debt associated with securitizations that were issued at a discount and which had embedded derivatives, was incorrectly excluded from the fair value disclosure of our financial instruments measured on a recurring basis. The affected fair value amount has been corrected in Note 18 in this report to include the fair value of our long-term debt measured on a recurring basis of $363.7 million at December 31, 2013.

	During the second quarter of 2014, we discovered that we incorrectly disclosed the carrying values at the date of sale of the real estate loans associated with the 2009-1 securitization and certain additional real estate loans sold on March 31, 2014. The affected carrying values have been corrected in Notes 1, 3, and 4 in this report as follows: (i) the carrying value of real estate loans associated with the 2009-1 securitization that were sold on March 31, 2014, was previously reported as $742.0 million but has been corrected to be $724.9 million and (ii) the carrying value of additional real estate loans sold on March 31, 2014, was previously reported as $93.3 million but has been corrected to be $89.9 million.

	After evaluating the quantitative and qualitative aspects of these corrections (individually and in the aggregate), management has determined that our previously issued interim and annual consolidated financial statements were not materially misstated.
Fortress Acquisition	'
	Fortress Acquisition

	Due to the significance of the ownership interest acquired by FCFI Acquisition LLC, an affiliate of Fortress, (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”).
SIGNIFICANT 2014 TRANSACTIONS	'
	SIGNIFICANT 2014 TRANSACTIONS

	Sale of 2010-1 Retained Certificates

	On March 30, 2010, we completed a private securitization transaction in which a wholly owned special purpose vehicle of SFC sold $716.9 million of certificates backed by real estate loans of the American General Mortgage Loan Trust 2010-1 (the “2010-1 Trust”). We initially retained $285.8 million of the 2010-1 Trust’s subordinate mortgage-backed certificates (the “2010-1 Retained Certificates”).

	On June 1, 2014, the real estate loans included in the transaction were transferred 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 completed the sale of the 2010-1 Retained Certificates on June 30, 2014, at which time, the real estate loans included in the transaction had a carrying value of $444.4 million (after the basis adjustment for the related allowance for finance receivable losses). As a result of the sale, we deconsolidated the underlying real estate loans and previously issued securitized interests which were reported in long-term debt, as we no longer were considered the primary beneficiary.

	Sale of 2009-1 Retained Certificates

	On July 30, 2009, we completed a private securitization transaction in which a wholly owned special purpose vehicle of SFC sold $1.2 billion of certificates backed by real estate loans of the American General Mortgage Loan Trust 2009-1 (the “2009-1 Trust”). We initially retained $786.3 million of the 2009-1 Trust’s subordinate mortgage-backed certificates (the “2009-1 Retained Certificates”).

	On March 1, 2014, the real estate loans included in the transaction were transferred 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 completed the sale of the 2009-1 Retained Certificates on March 31, 2014, at which time, the real estate loans included in the transaction had a carrying value of $724.9 million (after the basis adjustment for the related allowance for finance receivable losses). As a result of the sale, we deconsolidated the underlying real estate loans and previously issued securitized interests which were reported in long-term debt, as we no longer were considered the primary beneficiary.

	Sale of Real Estate Loans

	On March 7, 2014, we entered into an agreement to sell, subject to certain closing conditions, certain performing and non-performing real estate loans. We completed this sale on March 31, 2014, at which time, the real estate loans included in the transaction had a carrying value of $89.9 million (after the basis adjustment for the related allowance for finance receivable losses). On March 1, 2014, these loans were transferred from held for investment to held for sale, due to management’s intent to no longer hold these finance receivables for the foreseeable future.
ACCOUNTING PRONOUNCEMENTS	'
	ACCOUNTING PRONOUNCEMENTS ADOPTED

	Income Taxes

	In July 2013, the Financial Accounting Standards Board (“FASB”) issued an accounting standards update (“ASU”), 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 became effective prospectively for the Company for fiscal years, and interim periods within those years, beginning after December 15, 2013. 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

	Troubled Debt Restructurings

	In January 2014, the FASB issued ASU 2014-04, Reclassification of Residential Real Estate Collateralized Consumer Mortgage Loans upon Foreclosure, which clarifies when an in substance repossession or foreclosure occurs — that is, when a creditor should be considered to have received physical possession of residential real estate property collateralizing a consumer mortgage loan such that the loan receivable should be derecognized and the real estate property recognized. The ASU requires a creditor to reclassify a collateralized consumer mortgage loan to real estate property upon obtaining legal title to the real estate collateral, or the borrower voluntarily conveying all interest in the real estate property to the lender to satisfy the loan through a deed in lieu of foreclosure or similar legal agreement. The ASU is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2014. We are currently evaluating whether the adoption of this ASU will have a material effect on our consolidated statements of financial condition, results of operations, or cash flows.

	Discontinued Operations

	In April 2014, the FASB issued ASU 2014-08, Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity, which redefines when the disposal of a component of entity or a group of assets is required to be reported in discontinued operations. The ASU requires a reporting entity to report disposals of components of an entity or a group of assets in discontinued operations when the disposal represents a strategic shift that has or will have a major effect on an entity’s operations and financial results. The ASU is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2014, but can be early adopted.

	Revenue from Contracts

	In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers, which provides a consistent revenue accounting model across industries. The ASU is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2016. Many of our revenue sources are not within the scope of this new standard and we are currently evaluating whether the adoption of this ASU for those revenue sources that are in scope will have a material effect on our consolidated statements of financial condition, results of operations, or cash flows.

	Share-based Payments

	In June 2014, the FASB issued ASU 2014-12, Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could be Achieved after the Requisite Service Period, which clarifies that performance targets within share-based payment awards that can be met after the requisite service period should be considered performance conditions that affect vesting. The ASU is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2015. We are currently evaluating whether the adoption of this ASU will have a material effect on our consolidated statements of financial condition, results of operations, or cash flows.
ACCOUNTING POLICY ELECTIONS - Long-term Debt	'
	ACCOUNTING POLICY ELECTIONS

	We made certain policy elections with regard to the issuance of long-term debt related to the 2014-A securitization and have updated our long-term debt policy previously disclosed in our 2013 Annual Report on Form 10-K to reflect these elections. The updated long-term debt policy is presented below:

	Long-term Debt

	We generally report our long-term debt issuances at the face value of the debt instrument, which we adjust for any unaccreted discount or unamortized premium associated with the debt. We make policy elections on a security by security basis with regard to the methodology used to accrete discounts and premiums. Other than securitized products, we generally accrete discounts and premiums over the contractual life of the security using contractual payment terms. With respect to securitized products, we have historically elected to use estimated prepayment patterns adjusted for changes in estimate over the estimated life of the debt. However, in certain circumstances, including our policy election for the 2014-A securitization, we elect to amortize deferred items over the contractual life of the security. Under either treatment, such accretion is recorded to interest expense. Additionally, we generally accrete other deferred amounts (e.g. issuance costs) following the same method elected on the associated unaccreted discount or premium.

Finance_Receivables_Tables

Finance Receivables (Tables)	6 Months Ended
Finance Receivables (Tables)	Jun. 30, 2014
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

	June 30, 2014

	Gross receivables*	$	3,948,649		$	2,186,158		$	6,308,033		$	74,989		$	12,517,829
	Unearned finance charges and points and fees	(632,108		)	—			(362		)	(7,148		)	(639,618		)
	Accrued finance charges	50,177			16,222			33,342			585			100,326
	Deferred origination costs	40,610			—			244			—			40,854
	Total	$	3,407,328		$	2,202,380		$	6,341,257		$	68,426		$	12,019,391

	December 31, 2013

	Gross receivables*	$	3,644,030		$	2,484,719		$	7,940,500		$	108,457		$	14,177,706
	Unearned finance charges and points and fees	(560,104		)	—			(1,115		)	(10,444		)	(571,663		)
	Accrued finance charges	48,179			20,630			42,690			898			112,397
	Deferred origination costs	39,599			—			274			—			39,873
	Total	$	3,171,704		$	2,505,349		$	7,982,349		$	98,911		$	13,758,313

	* Gross receivables are defined below:

	· *finance receivables purchased as a performing receivable* — gross finance receivables equal the unpaid principal balance (“UPB”) for interest bearing accounts and the gross remaining contractual payments for precompute accounts; additionally, the remaining unearned discount, net of premium established at the time of purchase is included in both interest bearing and precompute accounts to reflect the finance receivable balance at its fair value;
	· *finance receivables originated subsequent to the Fortress Acquisition* — gross finance receivables equal the UPB for interest bearing accounts and the gross remaining contractual payments for precompute accounts; and
	· *purchased credit impaired finance receivables* — gross finance receivables equal the remaining estimated cash flows less the current balance of accretable yield on the purchased credit impaired accounts.
Schedule of unused credit lines extended to customers by the Company	'


		June 30,			December 31,
	(dollars in thousands)	2014			2013

	Personal loans	$	1,445		$	4,996
	SpringCastle Portfolio	369,016			366,060
	Real estate loans	29,759			32,338
	Total	$	400,220		$	403,394
Summary of net finance receivables by type and by days delinquent	'


		Personal			SpringCastle			Real			Retail
	(dollars in thousands)	Loans			Portfolio			Estate Loans			Sales Finance			Total

	June 30, 2014

	Net finance receivables:
	60-89 days past due	$	28,450		$	31,904		$	86,933		$	705		$	147,992
	90-119 days past due	20,757			20,132			65,145			623			106,657
	120-149 days past due	16,362			16,472			47,426			500			80,760
	150-179 days past due	14,211			14,523			34,324			380			63,438
	180 days or more past due	1,500			5,124			315,668			87			322,379
	Total delinquent finance receivables	81,280			88,155			549,496			2,295			721,226
	Current	3,275,786			2,045,189			5,623,687			64,425			11,009,087
	30-59 days past due	50,262			69,036			168,074			1,706			289,078
	Total	$	3,407,328		$	2,202,380		$	6,341,257		$	68,426		$	12,019,391

	December 31, 2013

	Net finance receivables:
	60-89 days past due	$	28,504		$	60,669		$	97,567		$	1,290		$	188,030
	90-119 days past due	22,804			47,689			68,190			1,017			139,700
	120-149 days past due	18,780			33,671			55,222			757			108,430
	150-179 days past due	14,689			26,828			45,158			740			87,415
	180 days or more past due	938			3,579			356,766			173			361,456
	Total delinquent finance receivables	85,715			172,436			622,903			3,977			885,031
	Current	3,038,307			2,232,965			7,183,437			92,093			12,546,802
	30-59 days past due	47,682			99,948			176,009			2,841			326,480
	Total	$	3,171,704		$	2,505,349		$	7,982,349		$	98,911		$	13,758,313
Schedule of performing and nonperforming net finance receivables by type	'


		Personal			SpringCastle			Real			Retail
	(dollars in thousands)	Loans			Portfolio			Estate Loans			Sales Finance			Total

	June 30, 2014

	Performing	$	3,354,498		$	2,146,129		$	5,878,694		$	66,836		$	11,446,157
	Nonperforming	52,830			56,251			462,563			1,590			573,234
	Total	$	3,407,328		$	2,202,380		$	6,341,257		$	68,426		$	12,019,391

	December 31, 2013

	Performing	$	3,114,493		$	2,393,582		$	7,457,013		$	96,224		$	13,061,312
	Nonperforming	57,211			111,767			525,336			2,687			697,001
	Total	$	3,171,704		$	2,505,349		$	7,982,349		$	98,911		$	13,758,313
Schedule of information regarding purchased credit impaired finance receivables	'


	(dollars in thousands)	SCP Loans			FA Loans			Total

	June 30, 2014

	Carrying amount, net of allowance	$	415,839		$	1,065,751		$	1,481,590
	Outstanding balance	$	726,664		$	1,517,716		$	2,244,380
	Allowance for purchased credit impaired finance receivable losses	$	—		$	62,255		$	62,255

	December 31, 2013

	Carrying amount, net of allowance	$	530,326		$	1,257,047		$	1,787,373
	Outstanding balance	$	851,211		$	1,791,882		$	2,643,093
	Allowance for purchased credit impaired finance receivable losses	$	—		$	57,334		$	57,334
Schedule of changes in accretable yield for purchased credit impaired finance receivables	'


	(dollars in thousands)	SCP Loans			FA Loans			Total

	At or for the Three Months Ended June 30, 2014

	Balance at beginning of period	$	293,582		$	680,329		$	973,911
	Accretion	(17,721		)	(26,551		)	(44,272		)
	Reclassifications to nonaccretable difference (a)	(527		)	—			(527		)
	Transfers due to finance receivables sold	—			(21,007		)	(21,007		)
	Disposals of finance receivables (b)	(8,083		)	(5,646		)	(13,729		)
	Balance at end of period	$	267,251		$	627,125		$	894,376

	At or for the Three Months Ended June 30, 2013

	Balance at beginning of period	$	—		$	589,037		$	589,037
	Additions	437,604			—			437,604
	Accretion	(28,303		)	(32,358		)	(60,661		)
	Reclassifications from nonaccretable difference (a)	—			301,834			301,834
	Disposals of finance receivables (b)	(2,064		)	(9,360		)	(11,424		)
	Balance at end of period	$	407,237		$	849,153		$	1,256,390

	At or for the Six Months Ended June 30, 2014

	Balance at beginning of period	$	325,201		$	771,491		$	1,096,692
	Accretion	(37,723		)	(55,555		)	(93,278		)
	Reclassifications to nonaccretable difference (a)	(527		)	—			(527		)
	Transfers due to finance receivables sold	—			(77,668		)	(77,668		)
	Disposals of finance receivables (b)	(19,700		)	(11,143		)	(30,843		)
	Balance at end of period	$	267,251		$	627,125		$	894,376

	At or for the Six Months Ended June 30, 2013

	Balance at beginning of period	$	—		$	629,200		$	629,200
	Additions	437,604			—			437,604
	Accretion	(28,303		)	(65,392		)	(93,695		)
	Reclassifications from nonaccretable difference (a)	—			301,834			301,834
	Disposals of finance receivables (b)	(2,064		)	(16,489		)	(18,553		)
	Balance at end of period	$	407,237		$	849,153		$	1,256,390

	(a) Reclassifications from (to) nonaccretable difference represent the increases (decreases) in accretion resulting from higher (lower) estimated undiscounted cash flows.

	(b) Disposals of finance receivables represent finance charges forfeited due to purchased credit impaired finance receivables charged-off during the period.
Schedule of information regarding TDR finance receivables	'


		Real Estate
	(dollars in thousands)	Loans

	June 30, 2014

	TDR gross finance receivables *	$	1,347,918
	TDR net finance receivables	$	1,353,184
	Allowance for TDR finance receivable losses	$	195,007

	December 31, 2013

	TDR gross finance receivables *	$	1,375,230
	TDR net finance receivables	$	1,380,223
	Allowance for TDR finance receivable losses	$	176,455

	* As defined earlier in this Note.
Schedule of TDR average net receivables and finance charges recognized on TDR finance receivables	'


		Three Months			Three Months			Six Months			Six Months
		Ended			Ended			Ended			Ended
		June 30,			June 30,			June 30,			June 30,
	(dollars in thousands)	2014			2013			2014			2013
											Revised
	Real Estate Loans

	TDR average net receivables	$	1,391,456		$	1,058,345		$	1,409,010		$	983,890
	TDR finance charges recognized	$	17,157		$	14,089		$	34,825		$	29,056
Schedule of information regarding new volume of the TDR finance receivables	'


		Three Months			Three Months			Six Months			Six Months
		Ended			Ended			Ended			Ended
		June 30,			June 30,			June 30,			June 30,
	(dollars in thousands)	2014			2013			2014			2013
											Revised
	Real Estate Loans

	Number of TDR accounts	902			2,099			1,896			4,152
	Pre-modification TDR net finance receivables	$	79,142		$	155,053		$	182,423		$	319,832
	Post-modification TDR net finance receivables	$	76,623		$	170,652		$	170,806		$	342,900
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 to cause TDR finance receivables to be considered nonperforming	'


		Three Months			Three Months			Six Months			Six Months
		Ended			Ended			Ended			Ended
		June 30,			June 30,			June 30,			June 30,
	(dollars in thousands)	2014			2013			2014			2013
											Revised
	Real Estate Loans

	Number of TDR accounts	205			203			434			427
	TDR net finance receivables*	$	13,174		$	15,711		$	28,677		$	33,961


	* 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)	6 Months Ended
Allowance for Finance Receivable Losses (Tables)	Jun. 30, 2014
Allowance for Finance Receivable Losses	'
Schedule of changes in the allowance for finance receivable losses by finance receivable type	'


		Personal			SpringCastle			Real			Retail
	(dollars in thousands)	Loans			Portfolio			Estate Loans			Sales Finance			Total

	Three Months Ended June 30, 2014

	Balance at beginning of period	$	102,440		$	838		$	259,926		$	2,690		$	365,894
	Provision for finance receivable losses (a)	46,206			40,400			28,913			(172		)	115,347
	Charge-offs	(47,452		)	(44,622		)	(26,372		)	(1,506		)	(119,952		)
	Recoveries	5,836			4,094			1,310			338			11,578
	Reduction in the carrying value of real estate loans transferred to finance receivables held for sale (b)	—			—			(4,595		)	—			(4,595		)
	Balance at end of period	$	107,030		$	710		$	259,182		$	1,350		$	368,272

	Three Months Ended June 30, 2013

	Balance at beginning of period	$	57,920		$	—		$	151,183		$	1,650		$	210,753
	Provision for finance receivable losses (a)	(424		)	17,797			71,405			(6,467		)	82,311
	Charge-offs	(30,865		)	(17,797		)	(53,851		)	(1,979		)	(104,492		)
	Recoveries (c)	33,619			—			11,828			7,716			53,163
	Balance at end of period	$	60,250		$	—		$	180,565		$	920		$	241,735

	Six Months Ended June 30, 2014

	Balance at beginning of period	$	94,880		$	1,056		$	235,549		$	1,840		$	333,325
	Provision for finance receivable losses (a)	93,455			93,350			87,426			1,994			276,225
	Charge-offs	(91,825		)	(101,511		)	(53,940		)	(3,111		)	(250,387		)
	Recoveries (d)	10,520			7,815			4,826			627			23,788
	Reduction in the carrying value of real estate loans transferred to finance receivables held for sale (b)	—			—			(14,679		)	—			— (14,679		)
	Balance at end of period	$	107,030		$	710		$	259,182		$	1,350		$	368,272

	Six Months Ended June 30, 2013 - Revised

	Balance at beginning of period	$	66,580		$	—		$	113,813		$	2,260		$	182,653
	Provision for finance receivable losses (a)	24,597			17,797			140,480			(6,077		)	176,797
	Charge-offs (e)	(73,634		)	(17,797		)	(88,014		)	(5,306		)	(184,751		)
	Recoveries (c)	42,707			—			14,286			10,043			67,036
	Balance at end of period	$	60,250		$	—		$	180,565		$	920		$	241,735

	(a) Components of provision for finance receivable losses on our real estate loans were as follows:

		Three Months			Three Months			Six Months			Six Months
		Ended			Ended			Ended			Ended
		June 30,			June 30,			June 30,			June 30,
	(dollars in thousands)	2014			2013			2014			2013
											Revised
	Real estate loans

	Provision for finance receivable losses
	Non-credit impaired finance receivables	$	13,137		$	25,520		$	26,020		$	45,091
	Purchased credit impaired finance receivables	5,772			17,255			25,776			39,517
	TDR finance receivables	10,004			28,630			35,630			55,872
	Total	$	28,913		$	71,405		$	87,426		$	140,480

	(b) During the three and six months ended June 30, 2014, we reduced the carrying value of certain real estate loans to $451.2 million and $1.3 billion, respectively, as a result of the transfers of these loans 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.

	(c) Recoveries during the three and six months ended June 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) Recoveries during the six months ended June 30, 2014 included $2.2 million of real estate loan recoveries resulting from a sale of previously charged-off real estate loans in March 2014, net of a $0.2 million reserve for subsequent buybacks.

	(e) Effective March 31, 2013, we charge off to the allowance for finance receivable losses personal loans that are 180 days past due. Previously, we charged-off to the allowance for finance receivable losses 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.
Schedule of components of provision for finance receivable losses on real estate loans	'


		Three Months			Three Months			Six Months			Six Months
		Ended			Ended			Ended			Ended
		June 30,			June 30,			June 30,			June 30,
	(dollars in thousands)	2014			2013			2014			2013
											Revised
	Real estate loans

	Provision for finance receivable losses
	Non-credit impaired finance receivables	$	13,137		$	25,520		$	26,020		$	45,091
	Purchased credit impaired finance receivables	5,772			17,255			25,776			39,517
	TDR finance receivables	10,004			28,630			35,630			55,872
	Total	$	28,913		$	71,405		$	87,426		$	140,480
Schedule of carrying value charged-off for purchased credit impaired loans	'


		Three Months			Three Months			Six Months			Six Months
		Ended			Ended			Ended			Ended
		June 30,			June 30,			June 30,			June 30,
	(dollars in thousands)	2014			2013			2014			2013

	Charged-off against provision for finance receivable losses:
	SCP Loans	$	12,738		$	17,173		$	31,531		$	17,173
	FA Loans gross charge-offs*	6,502			11,821			12,927			21,663


	* 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

	June 30, 2014

	Allowance for finance receivable losses for finance receivables:
	Collectively evaluated for impairment	$	107,030		$	710		$	1,920		$	1,350		$	111,010
	Acquired with deteriorated credit quality (purchased credit impaired finance receivables)	—			—			62,255			—			62,255
	Individually evaluated for impairment (TDR finance receivables)	—			—			195,007			—			195,007
	Total	$	107,030		$	710		$	259,182		$	1,350		$	368,272

	Finance receivables:
	Collectively evaluated for impairment	$	3,407,328		$	1,786,541		$	3,860,067		$	68,426		$	9,122,362
	Purchased credit impaired finance receivables	—			415,839			1,128,006			—			1,543,845
	TDR finance receivables	—			—			1,353,184			—			1,353,184
	Total	$	3,407,328		$	2,202,380		$	6,341,257		$	68,426		$	12,019,391

	December 31, 2013

	Allowance for finance receivable losses for finance receivables:
	Collectively evaluated for impairment	$	94,880		$	1,056		$	1,760		$	1,840		$	99,536
	Purchased credit impaired finance receivables	—			—			57,334			—			57,334
	TDR finance receivables	—			—			176,455			—			176,455
	Total	$	94,880		$	1,056		$	235,549		$	1,840		$	333,325

	Finance receivables:
	Collectively evaluated for impairment	$	3,171,704		$	1,975,023		$	5,287,745		$	98,911		$	10,533,383
	Purchased credit impaired finance receivables	—			530,326			1,314,381			—			1,844,707
	TDR finance receivables	—			—			1,380,223			—			1,380,223
	Total	$	3,171,704		$	2,505,349		$	7,982,349		$	98,911		$	13,758,313

Finance_Receivables_Held_for_S1

Finance Receivables Held for Sale (Tables)	6 Months Ended
	Jun. 30, 2014
Finance Receivables Held for Sale	'
Schedule of activity in reserve for sales recourse obligations to HSBC	'


		At or for the			At or for the			At or for the			At or for the
		Three Months			Three Months			Six Months			Six Months
		Ended			Ended			Ended			Ended
		June 30,			June 30,			June 30,			June 30,
	(dollars in thousands)	2014			2013			2014			2013

	Balance at beginning of period	$	4,702		$	4,799		$	4,702		$	4,863
	Provision for recourse obligations	163			—			163			322
	Recourse losses	(141		)	(33		)	(141		)	(419		)
	Balance at end of period	$	4,724		$	4,766		$	4,724		$	4,766

Investment_Securities_Tables

Investment Securities (Tables)	6 Months Ended
Investment Securities (Tables)	Jun. 30, 2014
Investment securities	'
Schedule of the cost/amortized cost, unrealized gains and losses, and fair value of available-for-sale securities by type	'


		Cost/
		Amortized			Unrealized			Unrealized			Fair
	(dollars in thousands)	Cost			Gains			Losses			Value

	June 30, 2014

	Fixed maturity available-for-sale securities:
	Bonds:
	U.S. government and government sponsored entities	$	51,723		$	3,202		$	(51	)	$	54,874
	Obligations of states, municipalities, and political subdivisions	112,195			2,810			(57		)	114,948
	Corporate debt	260,566			13,835			(596		)	273,805
	Mortgage-backed, asset-backed, and collateralized:
	Residential mortgage-backed securities (“RMBS”)	63,877			2,714			(103		)	66,488
	Commercial mortgage-backed securities (“CMBS”)	42,764			634			(58		)	43,340
	Collateralized debt obligations (“CDO”)/Asset-backed securities (“ABS”)	15,074			46			—			15,120
	Total	546,199			23,241			(865		)	568,575
	Preferred stock	7,163			108			—			7,271
	Other long-term investments*	1,305			16			(67		)	1,254
	Common stocks	850			—			—			850
	Total	$	555,517		$	23,365		$	(932	)	$	577,950

	December 31, 2013

	Fixed maturity available-for-sale securities:
	Bonds:
	U.S. government and government sponsored entities	$	59,800		$	565		$	(681	)	$	59,684
	Obligations of states, municipalities, and political subdivisions	101,913			1,703			(80		)	103,536
	Corporate debt	247,793			6,143			(2,191		)	251,745
	Mortgage-backed, asset-backed, and collateralized:
	RMBS	82,406			1,931			(559		)	83,778
	CMBS	10,931			77			(32		)	10,976
	CDO/ABS	10,200			23			(26		)	10,197
	Total	513,043			10,442			(3,569		)	519,916
	Preferred stock	7,844			—			(39		)	7,805
	Other long-term investments*	1,394			—			(125		)	1,269
	Common stocks	850			—			—			850
	Total	$	523,131		$	10,442		$	(3,733	)	$	529,840

	* Excludes interest in a limited partnership that we account for using the equity method ($0.5 million at June 30, 2014 and $0.6 million at December 31, 2013).
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

	June 30, 2014

	Bonds:
	U.S. government and government sponsored entities	$	—		$	—		$	13,523		$	(51	)	$	13,523	$	(51	)
	Obligations of states, municipalities, and political subdivisions	9,662			(35		)	1,068			(22		)	10,730		(57		)
	Corporate debt	751			(1		)	16,658			(595		)	17,409		(596		)
	RMBS	1,268			(65		)	2,795			(38		)	4,063		(103		)
	CMBS	13,321			(58		)	—			—			13,321		(58		)
	CDO/ABS	649			—			—			—			649		—
	Total	25,651			(159		)	34,044			(706		)	59,695		(865		)
	Other long-term investments	—			—			44			(67		)	44		(67		)
	Total	$	25,651		$	(159	)	$	34,088		$	(773	)	$	59,739	$	(932	)

	December 31, 2013

	Bonds:
	U.S. government and government sponsored entities	$	45,264		$	(681	)	$	—		$	—		$	45,264	$	(681	)
	Obligations of states, municipalities, and political subdivisions	14,756			(80		)	—			—			14,756		(80		)
	Corporate debt	71,312			(1,539		)	11,772			(652		)	83,084		(2,191		)
	RMBS	18,322			(559		)	—			—			18,322		(559		)
	CMBS	5,517			(32		)	—			—			5,517		(32		)
	CDO/ABS	5,123			(26		)	—			—			5,123		(26		)
	Total	160,294			(2,917		)	11,772			(652		)	172,066		(3,569		)
	Preferred stock	7,805			(39		)	—			—			7,805		(39		)
	Other long-term investments	1,269			(125		)	—			—			1,269		(125		)
	Total	$	169,368		$	(3,081	)	$	11,772		$	(652	)	$	181,140	$	(3,733	)
Schedule of changes in the cumulative amount of credit losses (recognized in earnings) on other-than-temporarily impaired available-for-sale securities	'


		At or for the			At or for the			At or for the			At or for the
		Three Months			Three Months			Six Months			Six Months
		Ended			Ended			Ended			Ended
		June 30,			June 30,			June 30,			June 30,
	(dollars in thousands)	2014			2013			2014			2013

	Balance at beginning of period	$	1,318		$	1,676		$	1,523		$	1,650
	Additions:
	Due to other-than-temporary impairments:
	Impairment previously recognized	—			—			—			26
	Reductions:
	Realized due to dispositions with no prior intention to sell	—			(153		)	(205		)	(153		)
	Balance at end of period	$	1,318		$	1,523		$	1,318		$	1,523
Schedule of contractual maturities of fixed-maturity available-for-sale securities	'

	(dollars in thousands)	Fair			Amortized
	June 30, 2014	Value			Cost

	Fixed maturities, excluding mortgage-backed securities:
	Due in 1 year or less	$	17,841		$	17,685
	Due after 1 year through 5 years	156,536			152,711
	Due after 5 years through 10 years	120,206			116,823
	Due after 10 years	149,044			137,265
	Mortgage-backed securities	124,948			121,715
	Total	$	568,575		$	546,199
Schedule of fair value of trading securities by type	'


		June 30,			December 31,
	(dollars in thousands)	2014			2013

	Fixed maturity trading securities:
	Bonds:
	U.S. government and government sponsored entities	$	3,001		$	—
	Obligations of states, municipalities, and political subdivisions	1,010			—
	Corporate debt	5,033			1,837
	Mortgage-backed, asset-backed, and collateralized:
	RMBS	9,958			10,671
	CMBS	46,696			29,897
	CDO/ABS	13,305			9,249
	Total	$	79,003		$	51,654
Available-for-sale securities	'
Investment securities	'
Schedule of realized gains, realized losses, and net realized gains due to sale or redemption of fair values of available-for-sale securities	'


		Three Months			Three Months			Six Months			Six Months
		Ended			Ended			Ended			Ended
		June 30,			June 30,			June 30,			June 30,
	(dollars in thousands)	2014			2013			2014			2013
											Revised

	Fair value	$	50,160		$	163,935		$	107,484		$	439,947

	Realized gains	$	609		$	2,078		$	2,598		$	3,029
	Realized losses	(105		)	(45		)	(272		)	(395		)
	Net realized gains	$	504		$	2,033		$	2,326		$	2,634
Trading securities	'
Investment securities	'
Schedule of net unrealized and realized gains (losses) on trading securities	'


		Three Months			Three Months			Six Months			Six Months
		Ended			Ended			Ended			Ended
		June 30,			June 30,			June 30,			June 30,
	(dollars in thousands)	2014			2013			2014			2013
											Revised
	Net unrealized gains (losses) on trading securities held at period end	$	916		$	(1,168	)	$	916		$	(209	)
	Net realized gains on trading securities sold or redeemed	12			63			27			111
	Total	$	928		$	(1,105	)	$	943		$	(98	)

Transactions_with_Affiliates_o1

Transactions with Affiliates of Fortress or AIG (Tables)	6 Months Ended
	Jun. 30, 2014
Transactions with Affiliates of Fortress or AIG	'
Schedule of subservicing fees and refinancing concessions	'


		Three Months		Three Months		Six Months		Six Months
		Ended		Ended		Ended		Ended
		June 30,		June 30,		June 30,		June 30,
	(dollars in thousands)	2014		2013		2014		2013

	Subservicing fees	$	1,693	$	2,052	$	3,701	$	4,424
	Refinancing concessions	$	—	$	12	$	—	$	265

Longterm_Debt_Tables

Long-term Debt (Tables)	6 Months Ended
	Jun. 30, 2014
Long-term Debt	'
Schedule of principal maturities of long-term debt by type of debt	'


				Medium				Junior
		Retail		Term				Subordinated
	(dollars in thousands)	Notes		Notes		Securitizations		Debt			Total

	Interest rates (a)	5.55%-7.50%		5.40%-8.25%		1.27%-6.00%		6		%

	Third quarter 2014	$	8,529	$	—	$	—	$	—		$	8,529
	Fourth quarter 2014	335,486		—		—		—			335,486
	First quarter 2015	16,575		—		—		—			16,575
	Second quarter 2015	7,092		—		—		—			7,092
	Remainder of 2015	23,544		750,000		—		—			773,544
	2016	—		375,000		—		—			375,000
	2017	—		2,360,837		—		—			2,360,837
	2018	—		—		—		—			—
	2019-2067	—		1,250,000		—		350,000			1,600,000
	Securitizations (b)	—		—		6,505,304		—			6,505,304
	Total principal maturities	$	391,226	$	4,735,837	$	6,505,304	$	350,000		$	11,982,367

	Total carrying amount (c)	$	383,380	$	4,220,066	$	6,485,973	$	171,604		$	11,261,023

	(a) The interest rates shown are the range of contractual rates in effect at June 30, 2014.

	(b) Securitizations are not included in above maturities by period due to their variable monthly repayments. See Note 8 for further information on our long-term debt associated with securitizations.

	(c) The net carrying amount of our long-term debt associated with certain securitizations that were either 1) issued at a premium or discount or 2) revalued at a premium or discount based on its fair value at the time of the Fortress Acquisition or 3) recorded at fair value on a recurring basis in circumstances when the embedded derivative within the securitization structure cannot be separately accounted for at fair value.

Variable_Interest_Entities_Tab

Variable Interest Entities (Tables)	6 Months Ended
	Jun. 30, 2014
Variable Interest Entities	'
Schedule of carrying amounts of consolidated VIE assets and liabilities associated with securitization trusts	'


		June 30,		December 31,
	(dollars in thousands)	2014		2013

	Assets
	Finance receivables:
	Personal loans	$	1,852,218	$	1,572,070
	SpringCastle Portfolio	2,202,380		2,505,349
	Real estate loans	4,248,297		5,694,176
	Allowance for finance receivable losses	171,704		153,657
	Restricted cash	471,307		522,752

	Liabilities
	Long-term debt	$	6,485,973	$	7,288,535
Schedule of sale of previously retained mortgage-backed notes	'


		Previously
		Retained		Additional
		Notes		Debt
	(dollars in thousands)	Issued		Recorded

	Mortgage Securitizations
	SLFMT 2012-2	$	20,000	$	20,675
	SLFMT 2012-3	7,500		7,753

Derivative_Financial_Instrumen1

Derivative Financial Instruments (Tables)	6 Months Ended
	Jun. 30, 2014
Derivative Financial Instruments	'
Schedule of derivative adjustments included in other revenues - other	'


		Three Months			Six Months
		Ended			Ended
		June 30,			June 30,
	(dollars in thousands)	2013			2013

	Mark to market gains (losses)	$	2,371		$	(14,504	)
	Net interest income	3,862			7,460
	Credit valuation adjustment gains (losses)	(1		)	39
	Total	$	6,232		$	(7,005	)

Earnings_Per_Share_Tables

Earnings Per Share (Tables)	6 Months Ended
	Jun. 30, 2014
Earnings Per Share	'
Schedule of computation of earnings per share	'


		Three Months		Three Months		Six Months		Six Months
		Ended		Ended		Ended		Ended
	(dollars in thousands except	June 30,		June 30,		June 30,		June 30,
	earnings per share)	2014		2013		2014		2013
								Revised
	Numerator (basic and diluted):
	Net income attributable to Springleaf Holdings, Inc.	$	72,389	$	56,178	$	124,713	$	46,564
	Denominator:
	Weighted average number of shares outstanding (basic)	114,788,439		100,000,000		114,788,439		100,000,000
	Effect of dilutive securities	387,582		—		372,001		—
	Weighted average number of shares outstanding (diluted)	115,176,021		100,000,000		115,160,440		100,000,000
	Earnings per share:
	Basic	$	0.63	$	0.56	$	1.09	$	0.47
	Diluted	$	0.63	$	0.56	$	1.08	$	0.47

Accumulated_Other_Comprehensiv1

Accumulated Other Comprehensive Income (Tables)	6 Months Ended
Accumulated Other Comprehensive Income (Tables)	Jun. 30, 2014
Accumulated Other Comprehensive Income	'
Schedule of changes in accumulated other comprehensive income	'


														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 June 30, 2014

	Balance at beginning of period	$	9,558		$	—		$	20,153		$	3,453		$	33,164
	Other comprehensive income (loss) before reclassifications	5,953			—			—			(367		)	5,586
	Reclassification adjustments from accumulated other comprehensive income	(931		)	—			—			—			(931		)
	Balance at end of period	$	14,580		$	—		$	20,153		$	3,086		$	37,819

	Three Months Ended June 30, 2013

	Balance at beginning of period	$	12,923		$	—		$	8,120		$	6,241		$	27,284
	Other comprehensive income (loss) before reclassifications	(6,118		)	—			—			(20		)	(6,138		)
	Reclassification adjustments from accumulated other comprehensive income	(1,321		)	—			—			—			(1,321		)
	Balance at end of period	$	5,484		$	—		$	8,120		$	6,221		$	19,825

	Six Months Ended June 30, 2014

	Balance at beginning of period	$	4,362		$	—		$	20,153		$	3,580		$	28,095
	Other comprehensive income (loss) before reclassifications	12,343			—			—			(494		)	11,849
	Reclassification adjustments from accumulated other comprehensive income	(2,125		)	—			—			—			(2,125		)
	Balance at end of period	$	14,580		$	—		$	20,153		$	3,086		$	37,819

	Six Months Ended June 30, 2013 - Revised

	Balance at beginning of period	$	14,121		$	104		$	8,120		$	4,127		$	26,472
	Other comprehensive income (loss) before reclassifications	(6,942		)	—			—			2,094			(4,848		)
	Reclassification adjustments from accumulated other comprehensive income	(1,695		)	(104		)	—			—			(1,799		)
	Balance at end of period	$	5,484		$	—		$	8,120		$	6,221		$	19,825
Schedule of reclassification adjustments from accumulated other comprehensive income	'


		Three Months			Three Months			Six Months			Six Months
		Ended			Ended			Ended			Ended
		June 30,			June 30,			June 30,			June 30,
	(dollars in thousands)	2014			2013			2014			2013
											Revised
	Unrealized gains on investment securites:
	Reclassification from accumulated other comprehensive income (loss) to investment revenues, before taxes	$	1,432		$	2,033		$	3,269		$	2,608
	Income tax effect	(501		)	(712		)	(1,144		)	(913		)
	Reclassification from accumulated other comprehensive income (loss) to investment revenues, net of taxes	931			1,321			2,125			1,695

	Unrealized gains on cash flow hedges:
	Reclassification from accumulated other comprehensive income (loss) to interest expense, before taxes	—			—			—			160
	Income tax effect	—			—			—			(56		)
	Reclassification from accumulated other comprehensive income (loss) to interest expense and other revenues, net of taxes	—			—			—			104
	Total	$	931		$	1,321		$	2,125		$	1,799

Benefit_Plans_Tables

Benefit Plans (Tables)	6 Months Ended
	Jun. 30, 2014
Benefit Plans	'
Schedule of components of net periodic benefit cost	'


		Three Months			Three Months			Six Months			Six Months
		Ended			Ended			Ended			Ended
		June 30,			June 30,			June 30,			June 30,
	(dollars in thousands)	2014			2013			2014			2013

	Pension

	Components of net periodic benefit cost:
	Interest cost	$	3,818		$	3,589		$	7,636		$	7,179
	Expected return on assets	(4,110		)	(3,874		)	(8,219		)	(7,748		)
	Amortization of net loss	1			12			2			24
	Net periodic benefit cost	$	(291	)	$	(273	)	$	(581	)	$	(545	)

	Postretirement

	Components of net periodic benefit cost:
	Service cost	$	22		$	81		$	44		$	162
	Interest cost	26			64			52			128
	Amortization of net gain	(67		)	—			(134		)	—
	Net periodic benefit cost	$	(19	)	$	145		$	(38	)	$	290

Segment_Information_Tables

Segment Information (Tables)	6 Months Ended
	Jun. 30, 2014
Segment Information	'
Schedule of information about the Company's segments as well as reconciliations to 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 June 30, 2014

	Interest income		$	220,396		$	—		$	137,044		$	136,639		$	4,311		$	—		$	34,360		$	532,750
	Interest expense		40,905			—			18,107			95,492			1,830			—			34,967			191,301
	Net interest income		179,491			—			118,937			41,147			2,481			—			(607		)	341,449
	Provision for finance receivable losses		47,876			—			40,399			20,472			4,302			—			2,298			115,347
	Net interest income (loss) after provision for finance receivable losses		131,615			—			78,538			20,675			(1,821		)	—			(2,905		)	226,102
	Other revenues:
	Insurance		—			42,672			—			—			16			—			(1		)	42,687
	Investment		—			11,661			—			—			(5		)	—			(1,034		)	10,622
	Intersegment - insurance commissions		19,661			(19,816		)	—			152			3			—			—			—
	Portfolio servicing fees from SpringCastle		—			—			17,079			—			—			(17,079		)	—			—
	Net gain (loss) on fair value adjustments on debt		—			—			535			—			—			—			(53		)	482
	Net gain (loss) on sales of real estate loans and related trust assets *		—			—			—			(22,819		)	—			—			57,619			34,800
	Other		547			2,034			283			(78		)	(34		)	—			—			2,752
	Total other revenues		20,208			36,551			17,897			(22,745		)	(20		)	(17,079		)	56,531			91,343
	Other expenses:
	Operating expenses:
	Salaries and benefits		65,185			5,156			8,541			8,847			3,597			—			(43		)	91,283
	Other operating expenses		35,423			3,715			6,318			11,539			2,119			—			949			60,063
	Portfolio servicing fees to Springleaf		—			—			17,079			—			—			(17,079		)	—			—
	Insurance losses and loss adjustment expenses		—			18,861			—			—			—			—			(194		)	18,667
	Total other expenses		100,608			27,732			31,938			20,386			5,716			(17,079		)	712			170,013

	Income (loss) before provision for income taxes		51,215			8,819			64,497			(22,456		)	(7,557		)	—			52,914			147,432

	Income before provision for income taxes attributable to non- controlling interests		—			—			30,289			—			—			—			—			30,289

	Income (loss) before provision for income taxes attributable to Springleaf		$	51,215		$	8,819		$	34,208		$	(22,456	)	$	(7,557	)	$	—		$	52,914		$	117,143

	* For purposes of our segment reporting presentation, we have combined the lower of cost or fair value adjustments recorded on the date the real estate loans were transferred to finance receivables held for sale with the final gain (loss) on the sale of these loans.

									Acquisitions												Push-down
									and												Accounting			Consolidated
	(dollars in thousands)		Consumer			Insurance			Servicing			Real Estate			Other			Eliminations			Adjustments			Total

	Three Months Ended June 30, 2013

	Interest income		$	170,604		$	—		$	168,370		$	177,477		$	12,287		$	—		$	51,859		$	580,597
	Interest expense		36,125			—			24,591			141,530			4,007			—			34,165			240,418
	Net interest income		134,479			—			143,779			35,947			8,280			—			17,694			340,179
	Provision for finance receivable losses		(5,947		)	—			17,797			66,010			(6,739		)	—			11,190			82,311
	Net interest income (loss) after provision for finance receivable losses		140,426			—			125,982			(30,063		)	15,019			—			6,504			257,868
	Other revenues:
	Insurance		—			35,956			—			—			20			—			(9		)	35,967
	Investment		—			13,093			—			—			111			—			(2,606		)	10,598
	Intersegment - insurance commissions		17,534			(17,536		)	—			30			(28		)	—			—			—
	Portfolio servicing fees from SpringCastle		—			—			2,380			—			—			(2,380		)	—			—
	Net gain (loss) on repurchases and repayments of debt		(1,500		)	—			—			(19,600		)	(271		)	—			21,134			(237		)
	Net gain (loss) on fair value adjustments on debt		—			—			—			18,247			—			—			(17,495		)	752
	Other		351			2,578			81			1,551			(163		)	—			112			4,510
	Total other revenues		16,385			34,091			2,461			228			(331		)	(2,380		)	1,136			51,590
	Other expenses:
	Operating expenses:
	Salaries and benefits		61,410			3,996			2,411			6,493			4,606			—			(54		)	78,862
	Other operating expenses		28,683			2,586			22,136			13,445			2,360			—			1,159			70,369
	Portfolio servicing fees to Springleaf		—			—			2,380			—			—			(2,380		)	—			—
Insurance losses and loss adjustment expenses		—			16,556			—			—			—			—			(210		)	16,346
Total other expenses		90,093			23,138			26,927			19,938			6,966			(2,380		)	895			165,577

Income (loss) before provision for income taxes		66,718			10,953			101,516			(49,773		)	7,722			—			6,745			143,881

Income before provision for income taxes attributable to non-controlling interests		—			—			54,740			—			—			—			—			54,740

Income (loss) before provision for income taxes attributable to Springleaf		$	66,718		$	10,953		$	46,776		$	(49,773	)	$	7,722		$	—		$	6,745		$	89,141

								Acquisitions												Push-down
								and												Accounting			Consolidated
(dollars in thousands)		Consumer			Insurance			Servicing			Real Estate			Other			Eliminations			Adjustments			Total

At or for the Six Months Ended June 30, 2014

Interest income		$	430,091		$	—		$	282,971		$	291,683		$	9,415		$	—		$	71,227		$	1,085,387
Interest expense		81,631			—			40,301			207,289			3,973			—			63,527			396,721
Net interest income		348,460			—			242,670			84,394			5,442			—			7,700			688,666
Provision for finance receivable losses		93,151			—			93,349			81,800			5,267			—			2,658			276,225
Net interest income after provision for finance receivable losses		255,309			—			149,321			2,594			175			—			5,042			412,441
Other revenues:
Insurance		—			81,078			—			—			32			—			(4		)	81,106
Investment		—			21,929			—			—			24			—			(1,870		)	20,083
Intersegment - insurance commissions		31,964			(32,177		)	—			222			(9		)	—			—			—
Portfolio servicing fees from SpringCastle		—			—			35,268			—			—			(35,268		)	—			—
Net gain (loss) on repurchases and repayments of debt		(1,429		)	—			—			(10,023		)	(47		)	—			4,884			(6,615		)
Net gain (loss) on fair value adjustments on debt		—			—			(16,332		)	8,298			—			—			(8,351		)	(16,385		)
Net gain (loss) on sales of real estate loans and related trust assets *		—			—			—			(84,995		)	—			—			174,981			89,986
Other		1,124			3,675			592			(1,429		)	610			—			—			4,572
Total other revenues		31,659			74,505			19,528			(87,927		)	610			(35,268		)	169,640			172,747
Other expenses:
Operating expenses:
Salaries and benefits		131,763			9,710			17,775			17,373			7,268			—			(87		)	183,802
Other operating expenses		68,114			6,987			12,270			24,632			3,825			—			1,944			117,772
Portfolio servicing fees to Springleaf		—			—			35,268			—			—			(35,268		)	—			—
Insurance losses and loss adjustment expenses		—			37,472			—			—			—			—			(440		)	37,032
Total other expenses		199,877			54,169			65,313			42,005			11,093			(35,268		)	1,417			338,606

Income (loss) before provision for income taxes		87,091			20,336			103,536			(127,338		)	(10,308		)	—			173,265			246,582

Income before provision for income taxes attributable to non- controlling interests		—			—			46,597			—			—			—			—			46,597

Income (loss) before provision for income taxes attributable to Springleaf		$	87,091		$	20,336		$	56,939		$	(127,338	)	$	(10,308	)	$	—		$	173,265		$	199,985

Assets		$	3,355,760		$	1,020,249		$	2,395,195		$	6,648,172		$	1,024,205		$	—		$	(360,223	)	$	14,083,358

* For purposes of our segment reporting presentation, we have combined the lower of cost or fair value adjustments recorded on the dates the real estate loans were transferred to finance receivables held for sale with the final gain (loss) on the sales of these loans.

									Acquisitions												Push-down
									and												Accounting			Consolidated
(dollars in thousands)		Consumer				Insurance			Servicing			Real Estate			Other			Eliminations			Adjustments			Total

At or for the Six Months Ended June 30, 2013 - Revised

Interest income		$		331,087		$	—		$	168,370		$	364,508		$	27,631		$	—		$	102,039		$	993,635
Interest expense		72,869				—			24,591			295,909			8,841			—			69,501			471,711
Net interest income		258,218				—			143,779			68,599			18,790			—			32,538			521,924
Provision for finance receivable losses		14,014				—			17,797			136,092			(5,746		)	—			14,640			176,797
Net interest income (loss) after provision for finance receivable losses		244,204				—			125,982			(67,493		)	24,536			—			17,898			345,127
Other revenues:
Insurance		—				68,848			—			—			40			—			(21		)	68,867
Investment		—				23,478			—			—			1,397			—			(4,153		)	20,722
Intersegment - insurance commissions		28,210				(28,205		)	—			58			(63		)	—			—			—
Portfolio servicing fees from SpringCastle		—				—			2,380			—			—			(2,380		)	—			—
Net gain (loss) on repurchases and repayments of debt		(1,500			)	—			—			(19,600		)	(271		)	—			21,134			(237		)
Net gain (loss) on fair value adjustments on debt		—				—			—			33,211			—			—			(32,700		)	511
Other		788				4,371			81			402			(90		)	—			(169		)	5,383
Total other revenues		27,498				68,492			2,461			14,071			1,013			(2,380		)	(15,909		)	95,246
Other expenses:
Operating expenses:
Salaries and benefits		121,759				6,943			2,411			13,097			13,187			—			(107		)	157,290
Other operating expenses		57,188				4,878			22,136			27,968			7,494			—			2,315			121,979
Portfolio servicing fees to Springleaf		—				—			2,380			—			—			(2,380		)	—			—
Insurance losses and loss adjustment expenses		—				31,524			—			—			—			—			(424		)	31,100
Total other expenses		178,947				43,345			26,927			41,065			20,681			(2,380		)	1,784			310,369

Income (loss) before provision for income taxes		92,755				25,147			101,516			(94,487		)	4,868			—			205			130,004

Income before provision for income taxes attributable to non- controlling interests		—				—			54,740			—			—			—			—			54,740

Income (loss) before provision for income taxes attributable to Springleaf		$		92,755		$	25,147		$	46,776		$	(94,487	)	$	4,868		$	—		$	205		$	75,264

Assets		$		2,870,130		$	1,040,502		$	3,049,548		$	9,169,274		$	752,882		$	—		$	(725,448	)	$	16,156,888

Prior_Period_Revisions_Tables

Prior Period Revisions (Tables)	6 Months Ended
Prior Period Revisions (Tables)	Jun. 30, 2014
Prior Period Revisions	'
Schedule of revised consolidated financial statements	'


			Six Months Ended
	(dollars in thousands except		June 30, 2013 (Unaudited)
	earnings per share)		As Reported*			Out-of-Period			Adjustments			As Revised

	Interest income		$	993,635		$	—		$	—		$	993,635
	Interest expense		468,926			—			2,785			471,711
	Net interest income		524,709			—			(2,785		)	521,924
	Provision for finance receivable losses		182,938			(5,277		)	(864		)	176,797
	Net interest income after provision for finance receivable losses		341,771			5,277			(1,921		)	345,127
	Other revenues:
	Insurance		68,867			—			—			68,867
	Investment		20,931			—			(209		)	20,722
	Net loss on repurchases and repayments of debt		(55		)	—			(182		)	(237		)
	Net gain on fair value adjustments on debt		—			—			511			511
	Other		5,383			—			—			5,383
	Total other revenues		95,126			—			120			95,246
	Other expenses:
	Operating expenses:
	Salaries and benefits		157,290			—			—			157,290
	Other operating expenses		121,979			—			—			121,979
	Insurance losses and loss adjustment expenses		31,100			—			—			31,100
	Total other expenses		310,369			—			—			310,369
	Income before provision for income taxes		126,528			5,277			(1,801		)	130,004
	Provision for income taxes		27,708			1,951			(959		)	28,700
	Net income		98,820			3,326			(842		)	101,304
	Net income attributable to non-controlling interests		53,949			—			791			54,740
	Net income attributable to Springleaf Holdings, Inc.		$	44,871		$	3,326		$	(1,633	)	$	46,564

	Share Data:
	Weighted average number of shares outstanding:
	Basic and diluted		100,000,000									100,000,000
	Earnings per share:
	Basic and diluted		$	0.45								$	0.47

	* The condensed consolidated statement of operations for the six months ended June 30, 2013 was previously presented in the Prospectus and includes reclassifications of certain items to conform to the 2013 presentation.


			Six Months Ended
			June 30, 2013 (Unaudited)
	(dollars in thousands)		As Reported*			As Revised

	Net income		$	98,820		$	101,304
	Other comprehensive loss:
	Net unrealized losses on:
	Investment securities on which other-than-temporary impairments were taken		(118		)	(118		)
	All other investment securities		(10,658		)	(10,560		)
	Foreign currency translation adjustments		2,094			2,094
	Income tax effect:
	Net unrealized losses on:
	Investment securities on which other-than-temporary impairments were taken		41			41
	All other investment securities		3,730			3,695
	Other comprehensive loss, net of tax, before reclassification adjustments		(4,911		)	(4,848		)
	Reclassification adjustments included in net income:
	Net realized gains on investment securities		(2,719		)	(2,608		)
	Cash flow hedges		(160		)	(160		)
	Income tax effect:
	Net realized gains on investment securities		952			913
	Cash flow hedges		56			56
	Reclassification adjustments included in net income, net of tax		(1,871		)	(1,799		)
	Other comprehensive loss, net of tax		(6,782		)	(6,647		)
	Comprehensive income		92,038			94,657
Comprehensive income attributable to non-controlling interests		53,948			54,740
Comprehensive income attributable to Springleaf Holdings, Inc.		$	38,090		$	39,917

* The condensed consolidated statement of comprehensive income for the six months ended June 30, 2013 was previously presented in the Prospectus.


		Six Months Ended
		June 30, 2013 (Unaudited)
(dollars in thousands)		As Reported*			As Revised

Cash flows from operating activities
Net income		$	98,820		$	101,304
Reconciling adjustments:
Provision for finance receivable losses		182,938			176,797
Depreciation and amortization		(4,090		)	(1,303		)
Deferral of finance receivable origination costs		(27,880		)	—
Deferred income tax benefit		(64,188		)	(62,951		)
Net gain on fair value adjustments of debt		—			(511		)
Net (gain) loss on repurchases and repayments of debt		(6,613		)	237
Other		(3,383		)	(3,174		)
Cash flows due to changes in:
Other assets and other liabilities		(95,649		)	(64,981		)
Insurance claims and policyholder liabilities		12,309			12,309
Taxes receivable and payable		29,542			34,076
Accrued finance charges		2,417			(20,890		)
Restricted cash		(3,565		)	(3,172		)
Other, net		(1,770		)	(1,772		)
Net cash provided by operating activities		118,888			165,969

Cash flows from investing activities
Finance receivables originated or purchased, net of deferred origination costs		(1,055,745		)	(1,107,024		)
Principal collections on finance receivables		1,518,096			1,564,803
Purchase of SpringCastle Portfolio		(2,978,992		)	(2,978,992		)
Available-for-sale investment securities purchased		(341,371		)	(340,349		)
Trading investment securities purchased		—			(982		)
Available-for-sale investment securities called, sold, and matured		659,485			652,984
Trading investment securities called, sold, and matured		—			6,501
Change in restricted cash		(118,842		)	(213,037		)
Proceeds from sale of real estate owned		68,614			68,614
Other, net		(839		)	(839		)
Net cash used for investing activities		(2,249,594		)	(2,348,321		)

Cash flows from financing activities
Proceeds from issuance of long-term debt, net of commissions		4,086,734			4,081,198
Repayment of long-term debt		(3,294,705		)	(3,237,503		)
Contributions from joint venture partners		438,081			438,081
Distributions to joint venture partners		(5,862		)	(5,862		)
Net cash provided by financing activities		1,224,248			1,275,914

Effect of exchange rate changes		(1,518		)	(1,538		)

Net change in cash and cash equivalents		(907,976		)	(907,976		)
Cash and cash equivalents at beginning of period		1,554,348			1,554,348
Cash and cash equivalents at end of period		$	646,372		$	646,372

* The condensed consolidated statement of cash flows for the six months ended June 30, 2013 was previously presented in the Prospectus and includes reclassifications of certain items to conform to the 2013 presentation.

Fair_Value_Measurements_Tables

Fair Value Measurements (Tables)	6 Months Ended
Fair Value Measurements (Tables)	Jun. 30, 2014
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	'


												Total			Total
			Fair Value Measurements Using									Fair			Carrying
	(dollars in thousands)		Level 1			Level 2			Level 3			Value			Value

	June 30, 2014

	Assets
	Cash and cash equivalents		$	891,341		$	—		$	—		$	891,341		$	891,341
	Investment securities		—			643,992			13,491			657,483			657,483
	Net finance receivables, less allowance for finance receivable losses		—			—			12,116,692			12,116,692			11,651,119
	Restricted cash		487,160			—			—			487,160			487,160
	Other assets:
	Commercial mortgage loans		—			—			86,300			86,300			92,951
	Escrow advance receivable		—			—			19,236			19,236			19,236

	Liabilities
	Long-term debt		$	—		$	12,444,904		$	—		$	12,444,904		$	11,261,023

	December 31, 2013

	Assets
	Cash and cash equivalents		$	431,409		$	—		$	—		$	431,409		$	431,409
	Investment securities		—			558,473			23,617			582,090			582,090
	Net finance receivables, less allowance for finance receivable losses		—			—			13,774,701			13,774,701			13,424,988
	Restricted cash		536,005			—			—			536,005			536,005
	Other assets:
	Commercial mortgage loans		—			—			94,681			94,681			102,200
	Escrow advance receivable		—			—			23,527			23,527			23,527

	Liabilities
	Long-term debt
Schedule of assets and liabilities measured at fair value on a recurring basis	'


			Fair Value Measurements Using									Total Carried
	(dollars in thousands)		Level 1			Level 2			Level 3			At Fair Value

	June 30, 2014

	Assets
	Cash equivalents in mutual funds		$	279,645		$	—		$	—		$	279,645
	Investment securities:
	Available-for-sale securities:
	Bonds:
	U.S. government and government sponsored entities		—			54,874			—			54,874
	Obligations of states, municipalities, and political subdivisions		—			114,948			—			114,948
	Corporate debt		—			269,645			4,160			273,805
	RMBS		—			66,423			65			66,488
	CMBS		—			43,320			20			43,340
	CDO/ABS		—			15,120			—			15,120
	Total		—			564,330			4,245			568,575
	Preferred stock		—			7,271			—			7,271
	Other long-term investments (a)		—			—			1,254			1,254
	Total available-for-sale securities (b)		—			571,601			5,499			577,100
	Trading securities:
	Bonds:
	U.S. government and government sponsored entities		—			3,001			—			3,001
	Obligations of states, municipalities, and political subdivisions		—			1,010			—			1,010
	Corporate debt		—			5,033			—			5,033
	RMBS		—			9,958			—			9,958
	CMBS		—			46,696			—			46,696
	CDO/ABS		—			6,693			6,612			13,305
	Total trading securities		—			72,391			6,612			79,003
	Total investment securities		—			643,992			12,111			656,103
	Restricted cash in mutual funds		452,559			—			—			452,559
	Total		$	732,204		$	643,992		$	12,111		$	1,388,307

	Liabilities
	Long-term debt		$	—		$	356,859		$	—		$	356,859

	December 31, 2013

	Assets
	Cash equivalents in mutual funds		$	216,310		$	—		$	—		$	216,310
	Investment securities:
	Available-for-sale securities:
	Bonds:
	U.S. government and government sponsored entities		—			59,684			—			59,684
	Obligations of states, municipalities, and political subdivisions		—			103,536			—			103,536
	Corporate debt		—			239,141			12,604			251,745
	RMBS		—			83,665			113			83,778
	CMBS		—			10,974			2			10,976
	CDO/ABS		—			9,397			800			10,197
	Total		—			506,397			13,519			519,916
	Preferred stock		—			7,805			—			7,805
	Other long-term investments (a)		—			—			1,269			1,269
	Total available-for-sale securities (b)		—			514,202			14,788			528,990
	Trading securities:
	Bonds:
	Corporate debt		—			1,837			—			1,837
	RMBS		—			10,671			—			10,671
	CMBS		—			29,897			—			29,897
	CDO/ABS		—			1,866			7,383			9,249
	Total trading securities		—			44,271			7,383			51,654
	Total investment securities		—			558,473			22,171			580,644
Restricted cash in mutual funds		493,297			—			—			493,297
Total		$	709,607		$	558,473		$	22,171		$	1,290,251

Liabilities
Long-term debt		$	—		$	363,677		$	—		$	363,677

(a) Other long-term investments excludes our interest in a limited partnership of $0.5 million at June 30, 2014 and $0.6 million at December 31, 2013 that we account for using the equity method.

(b) Common stocks not carried at fair value totaled $0.9 million at June 30, 2014 and December 31, 2013 and therefore have been excluded from the table above.
Schedule of changes in Level 3 assets and liabilities measured at fair value on a recurring basis	'



												Purchases,
						Net gains (losses) included in:						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 (b)			period

	Three Months Ended June 30, 2014

	Investment securities:
	Available-for-sale securities:
	Bonds:
	Corporate debt		$	8,654		$	(50	)	$	56		$	(4,500	)	$	—		$	—		$	4,160
	RMBS		81			(3		)	(13		)	—			—			—			65
	CMBS		7			—			13			—			—			—			20
	CDO/ABS		800			—			3			—			—			(803		)	—
	Total		9,542			(53		)	59			(4,500		)	—			(803		)	4,245
	Other long-term investments		1,269			—			75			(90		)	—			—			1,254
	Total available-for-sale securities		10,811			(53		)	134			(4,590		)	—			(803		)	5,499
	Trading securities:
	Bonds:
	RMBS		1,219			(10		)	—			(52		)	—			(1,157		)	—
	CDO/ABS		7,411			21			—			(17		)	—			(803		)	6,612
	Total trading securities		8,630			11			—			(69		)	—			(1,960		)	6,612
	Total		$	19,441		$	(42	)	$	134		$	(4,659	)	$	—		$	(2,763	)	$	12,111

	(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 June 30, 2014.

	(b) During the three months ended June 30, 2014, we transferred RMBS and CDO/ABS securities totaling $2.8 million out of Level 3 primarily due to greater pricing transparency.



												Purchases,
						Net gains (losses) included in:						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)			*			Level 3			Level 3			period

	Three Months Ended June 30, 2013

	Investment securities:
	Available-for-sale securities:
	Bonds:
	Corporate debt		$	13,877		$	60		$	(223	)	$	(600	)	$	—		$	—		$	13,114
	RMBS		65			(1		)	154			—			—			—			218
	CMBS		2			—			—			—			—			—			2
	CDO/ABS		1,100			—			—			(300		)	—			—			800
	Total		15,044			59			(69		)	(900		)	—			—			14,134
	Other long-term investments		1,340			2			147			(11		)							1,478
	Total available-for-sale securities		16,384			61			78			(911		)	—			—			15,612
	Trading securities:
	Bonds:
	CDO/ABS		12,073			510			(422		)	(4,498		)	—			—			7,663
	Total		$	28,457		$	571		$	(344	)	$	(5,409	)	$	—		$	—		$	23,275

	* “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 June 30, 2013.


												Purchases,
						Net gains (losses) included in:						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 (b)			Level 3 (c)			period
Six Months Ended June 30, 2014

Investment securities:
Available-for-sale securities:
Bonds:
Corporate debt		$	12,604		$	204		$	(255	)	$	(8,393	)	$	—		$	—		$	4,160
RMBS		113			(10		)	(38		)	—			—			—			65
CMBS		2			—			18			—			—			—			20
CDO/ABS		800			—			3			—			—			(803		)	—
Total		13,519			194			(272		)	(8,393		)	—			(803		)	4,245
Other long-term investments		1,269			—			75			(90		)	—			—			1,254
Total available-for-sale securities		14,788			194			(197		)	(8,483		)	—			(803		)	5,499
Trading securities:
Bonds:
RMBS		—			4			—			(88		)	1,241			(1,157		)	—
CDO/ABS		7,383			29			—			3			—			(803		)	6,612
Total trading securities		7,383			33			—			(85		)	1,241			(1,960		)	6,612
Total		$	22,171		$	227		$	(197	)	$	(8,568	)	$	1,241		$	(2,763	)	$	12,111

(a) The detail of purchases, sales, issues, and settlements for the six months ended June 30, 2014 is presented in the table below.

(b) During the six months ended June 30, 2014, we transferred $1.2 million of RMBS securities into Level 3 primarily due to lesser pricing transparency.

(c) During the six months ended June 30, 2014, we transferred RMBS and CDO/ABS securities totaling $2.8 million out of Level 3 primarily due to greater pricing transparency.


(dollars in thousands)		Purchases			Sales			Issues			Settlements			Total

Six Months Ended June 30, 2014

Investment securities:
Available-for-sale securities:
Bonds:
Corporate debt		$	—		$	—		$	—		$	(8,393	)	$	(8,393	)
Other long-term investments		—			—			—			(90		)	(90		)
Total available-for-sale securities		—			—			—			(8,483		)	(8,483		)
Trading securities:
Bonds:
RMBS		—			—			—			(88		)	(88		)
CDO/ABS		135			—			—			(132		)	3
Total trading securities		135			—			—			(220		)	(85		)
Total		$	135		$	—		$	—		$	(8,703	)	$	(8,568	)


											Purchases,
					Net gains (losses) included in:						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)			*			Level 3			Level 3			period

Six Months Ended June 30, 2013 - Revised

Investment securities:
Available-for-sale securities:
Bonds:
Corporate debt		$	13,417		$	(108	)	$	286		$	(481	)	$	—		$	—		$	13,114
RMBS		74			(35		)	179			—			—			—			218
CMBS		1,767			(6		)	2			(1,761		)	—			—			2
CDO/ABS		2,834			8			(9		)	(2,033		)	—			—			800
Total		18,092			(141		)	458			(4,275		)	—			—			14,134
Other long-term investments		1,380			2			107			(11		)	—			—			1,478
Total available-for-sale securities		19,472			(139		)	565			(4,286		)	—			—			15,612
Trading securities:
Bonds:
CDO/ABS		12,192			513			(422		)	(4,620		)	—			—			7,663
Total		$	31,664		$	374		$	143		$	(8,906	)	$	—		$	—		$	23,275

* The detail of purchases, sales, issues, and settlements for the six months ended June 30, 2013 is presented in the table below.


(dollars in thousands)		Purchases			Sales			Issues			Settlements			Total

Six Months Ended June 30, 2013 - Revised

Investment securities:
Available-for-sale securities:
Bonds:
Corporate debt		$	—		$	—		$	—		$	(481	)	$	(481	)
CMBS		—			(1,452		)	—			(309		)	(1,761		)
CDO/ABS		—			(1,633		)	—			(400		)	(2,033		)
Total		—			(3,085		)	—			(1,190		)	(4,275		)
Other long-term investments		—			—			—			(11		)	(11		)
Total available-for-sale securities		—			(3,085		)	—			(1,201		)	(4,286		)
Trading securities:
Bonds:
CDO/ABS		—			—			—			(4,620		)	(4,620		)
Total		$	—		$	(3,085	)	$	—		$	(5,821	)	$	(8,906	)
Quantitative information about Level 3 inputs for assets measured on a recurring basis	'


							Range (Weighted Average)
			Valuation Technique(s)		Unobservable Input		June 30, 2014		December 31, 2013
	Corporate debt		Discounted cash flows		Yield		(1.36%) (a)		2.68% – 8.48%
	Corporate debt		Discounted cash flows		Yield		(1.36%) (a)		-4.67%
	Other long-term investments		Discounted cash flows and indicative valuations		Historical costs Nature of investment Local market conditions Comparables Operating performance Recent financing activity		N/A (b)		N/A (b)

	(a) At June 30, 2014, corporate debt consisted of one bond.

	(b) 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

	June 30, 2014

	Assets
	Real estate owned		$	—		$	—		$	47,048		$	47,048
	Commercial mortgage loans		—			—			10,076			10,076
	Total		$	—		$	—		$	57,124		$	57,124

	December 31, 2013

	Assets
	Real estate owned		$	—		$	—		$	72,242		$	72,242
	Commercial mortgage loans		—			—			11,935			11,935
	Total		$	—		$	—		$	84,177		$	84,177
Schedule of net impairment charges recorded on assets measured at fair value on a non-recurring basis	'


			Three Months			Three Months			Six Months			Six Months
			Ended			Ended			Ended			Ended
			June 30,			June 30,			June 30,			June 30,
	(dollars in thousands)		2014			2013			2014			2013

	Assets
	Real estate owned		$	3,928		$	5,747		$	9,866		$	13,658
	Commercial mortgage loans		(1,006		)	(1,585		)	(1,056		)	(1,713		)
	Total		$	2,922		$	4,162		$	8,810		$	11,945
Quantitative information about Level 3 inputs for assets measured on a nonrecurring basis	'


							Range (Weighted Average)
			Valuation Technique(s)		Unobservable Input		June 30, 2014		December 31, 2013
	Real estate owned		Market approach		Third-party valuation		N/A*		N/A*
	Commercial mortgage loans		Market approach		Local market conditions Nature of investment Comparable property sales Operating performance		N/A*		N/A*

	* Not applicable.

Pro_Forma_Information_Tables

Pro Forma Information (Tables)	6 Months Ended
Pro Forma Information (Tables)	Jun. 30, 2014
Pro Forma Information	'
Schedule of unaudited pro forma financial information	'


		Three Months		Three Months		Six Months		Six Months
		Ended		Ended		Ended		Ended
		June 30,		June 30,		June 30,		June 30,
	(dollars in thousands except earnings per share)	2014		2013		2014		2013

	Interest income	$	386,417	$	570,258	$	934,327	$	1,154,138

	Net income attributable to Springleaf Holdings, Inc.	$	54,668	$	58,178	$	109,616	$	60,016

	Net income attributable to Springleaf Holdings, Inc. per weighted average share:
	Basic	$	0.48	$	0.58	$	0.95	$	0.6
	Diluted	$	0.47	$	0.58	$	0.95	$	0.6

Business_and_Summary_of_Signif2

Business and Summary of Significant Accounting Policies (Details)	Jun. 30, 2014
Springleaf Financial Holdings, LLC	'
Related party transactions	'
Percent of common stock held by related party	75.00%
Certain subsidiaries, not wholly owned	'
Related party transactions	'
Ownership percentage	47.00%

Business_and_Summary_of_Signif3

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

3 Months Ended

6 Months Ended

0 Months Ended

6 Months Ended

0 Months Ended

Jun. 30, 2014

Mar. 31, 2014

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Jun. 30, 2014

Mar. 31, 2014

Dec. 31, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Mar. 31, 2014

Dec. 31, 2013

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2014

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Real Estate Loans

Recurring basis

Consolidated VIEs

Correction for overstatement

As previously stated

Other than securitizations

Mortgage Loan Securitizations

Consolidated VIEs

Real Estate Loans

Mortgage Loan Securitizations

Real Estate Loans

Other than securitizations

Real Estate Loans

2009 securitization

Allowance for finance receivable losses

$368,272,000

$365,894,000

$368,272,000

$333,325,000

$241,735,000

$210,753,000

$182,653,000

$259,182,000

$259,926,000

$235,549,000

$180,565,000

$151,183,000

$113,813,000

$171,704,000

$153,657,000

($26,800,000)

Fair value of long-term debt measured on a recurring basis

363,700,000

Carrying value of Finance receivables sold

$444,400,000

$814,800,000

$1,300,000,000

$89,900,000

$1,200,000,000

$724,900,000

$93,300,000

$742,000,000

Business_and_Summary_of_Signif4

Business and Summary of Significant Accounting Policies (Details 3) (USD $)	3 Months Ended		6 Months Ended	0 Months Ended	6 Months Ended	0 Months Ended		0 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014	Mar. 31, 2014	Jun. 30, 2014	Mar. 31, 2014	Jun. 30, 2014	Jun. 30, 2014	Mar. 30, 2010	Mar. 31, 2014	Jul. 30, 2009
				Real Estate Loans	Consolidated VIEs	Consolidated VIEs	Consolidated VIEs	Consolidated VIEs	Consolidated VIEs
				Other than securitizations	Mortgage Loan Securitizations	Mortgage Loan Securitizations	Mortgage Loan Securitizations	Mortgage Loan Securitizations	Mortgage Loan Securitizations
					Real Estate Loans	Real Estate Loans	Real Estate Loans	Real Estate Loans	Real Estate Loans
						2010-1 Trust	2010-1 Trust	2009-1 Trust	2009-1 Trust
Significant 2014 Transactions	'	'	'	'	'	'	'	'	'
Amount of notes sold under private securitization	'	'	'	'	'	'	$716.90	'	$1,200
Notes initially retained by the entity	'	'	'	'	'	'	285.8	'	786.3
Amount of loans sold	$444.40	$814.80	$1,300	$89.90	$1,200	$444.40	'	$724.90	'

Finance_Receivables_Details

Finance Receivables (Details) (USD $)

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2014

Joint venture for acquisition

Consolidated VIEs

Personal loans

SpringCastle Portfolio

Real Estate Loans

Retail Sales Finance

Maximum

Consumer Loan Securitizations

Titled personal property

Consumer household goods or other items of personal property

Consolidated VIEs

Mortgage Loan Securitizations

Personal loans

Real Estate Loans

Retail Sales Finance

Consolidated VIEs

Finance Receivables

Amount of receivable secured by personal property

$1,500,000,000

$1,300,000,000

Percentage of net finance receivables secured by the real and/or personal property of the borrower

45.00%

39.00%

Original term

'4 years

'360 months

'60 months

Ownership percentage

47.00%

Gross receivables

12,517,829,000

14,177,706,000

3,948,649,000

3,644,030,000

2,186,158,000

2,484,719,000

6,308,033,000

7,940,500,000

74,989,000

108,457,000

Unearned finance charges and points and fees

-639,618,000

-571,663,000

-632,108,000

-560,104,000

-362,000

-1,115,000

-7,148,000

-10,444,000

Accrued finance charges

100,326,000

112,397,000

50,177,000

48,179,000

16,222,000

20,630,000

33,342,000

42,690,000

585,000

898,000

Deferred origination costs

40,854,000

39,873,000

40,610,000

39,599,000

244,000

274,000

Net finance receivables

12,019,391,000

13,758,313,000

3,407,328,000

3,171,704,000

1,852,218,000

1,572,070,000

2,202,380,000

2,505,349,000

2,202,380,000

2,505,349,000

6,341,257,000

7,982,349,000

4,248,297,000

5,694,176,000

68,426,000

98,911,000

Finance receivables pledged as collateral for secured term loan

1,000,000,000

Long-term debt

$11,261,023,000

$12,769,036,000

$6,485,973,000

$7,288,535,000

Finance_Receivables_Details_2

Finance Receivables (Details 2) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013
Finance Receivables	'	'
Unused credit lines	$400,220	$403,394
Personal loans	'	'
Finance Receivables	'	'
Unused credit lines	1,445	4,996
SpringCastle Portfolio	'	'
Finance Receivables	'	'
Unused credit lines	369,016	366,060
Real Estate Loans	'	'
Finance Receivables	'	'
Unused credit lines	$29,759	$32,338

Finance_Receivables_Details_3

Finance Receivables (Details 3) (Revolving Retail, USD $)	6 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013
Revolving Retail	'	'
CREDIT QUALITY INDICATORS	'	'
Accrual of finance charges, past due period	'180 days	'
Finance receivables more than 90 days past due	$0.20	$0.40

Finance_Receivables_Details_4

Finance Receivables (Details 4) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013
Net finance receivables:	'	'
60-89 days past due	$147,992	$188,030
90-119 days past due	106,657	139,700
120-149 days past due	80,760	108,430
150-179 days past due	63,438	87,415
180 days or more past due	322,379	361,456
Total delinquent finance receivables	721,226	885,031
Current	11,009,087	12,546,802
30-59 days past due	289,078	326,480
Net finance receivables	12,019,391	13,758,313
Personal loans	'	'
Net finance receivables:	'	'
60-89 days past due	28,450	28,504
90-119 days past due	20,757	22,804
120-149 days past due	16,362	18,780
150-179 days past due	14,211	14,689
180 days or more past due	1,500	938
Total delinquent finance receivables	81,280	85,715
Current	3,275,786	3,038,307
30-59 days past due	50,262	47,682
Net finance receivables	3,407,328	3,171,704
SpringCastle Portfolio	'	'
Net finance receivables:	'	'
60-89 days past due	31,904	60,669
90-119 days past due	20,132	47,689
120-149 days past due	16,472	33,671
150-179 days past due	14,523	26,828
180 days or more past due	5,124	3,579
Total delinquent finance receivables	88,155	172,436
Current	2,045,189	2,232,965
30-59 days past due	69,036	99,948
Net finance receivables	2,202,380	2,505,349
Real Estate Loans	'	'
Net finance receivables:	'	'
60-89 days past due	86,933	97,567
90-119 days past due	65,145	68,190
120-149 days past due	47,426	55,222
150-179 days past due	34,324	45,158
180 days or more past due	315,668	356,766
Total delinquent finance receivables	549,496	622,903
Current	5,623,687	7,183,437
30-59 days past due	168,074	176,009
Net finance receivables	6,341,257	7,982,349
Retail Sales Finance	'	'
Net finance receivables:	'	'
60-89 days past due	705	1,290
90-119 days past due	623	1,017
120-149 days past due	500	757
150-179 days past due	380	740
180 days or more past due	87	173
Total delinquent finance receivables	2,295	3,977
Current	64,425	92,093
30-59 days past due	1,706	2,841
Net finance receivables	$68,426	$98,911

Finance_Receivables_Details_5

Finance Receivables (Details 5) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013
Performing and nonperforming net finance receivables by type	'	'
Net finance receivables	$12,019,391	$13,758,313
Personal loans	'	'
Performing and nonperforming net finance receivables by type	'	'
Net finance receivables	3,407,328	3,171,704
SpringCastle Portfolio	'	'
Performing and nonperforming net finance receivables by type	'	'
Net finance receivables	2,202,380	2,505,349
Real Estate Loans	'	'
Performing and nonperforming net finance receivables by type	'	'
Net finance receivables	6,341,257	7,982,349
Retail Sales Finance	'	'
Performing and nonperforming net finance receivables by type	'	'
Net finance receivables	68,426	98,911
Performing	'	'
Performing and nonperforming net finance receivables by type	'	'
Net finance receivables	11,446,157	13,061,312
Performing \| Personal loans	'	'
Performing and nonperforming net finance receivables by type	'	'
Net finance receivables	3,354,498	3,114,493
Performing \| SpringCastle Portfolio	'	'
Performing and nonperforming net finance receivables by type	'	'
Net finance receivables	2,146,129	2,393,582
Performing \| Real Estate Loans	'	'
Performing and nonperforming net finance receivables by type	'	'
Net finance receivables	5,878,694	7,457,013
Performing \| Retail Sales Finance	'	'
Performing and nonperforming net finance receivables by type	'	'
Net finance receivables	66,836	96,224
Nonperforming	'	'
Performing and nonperforming net finance receivables by type	'	'
Net finance receivables	573,234	697,001
Nonperforming \| Personal loans	'	'
Performing and nonperforming net finance receivables by type	'	'
Net finance receivables	52,830	57,211
Nonperforming \| SpringCastle Portfolio	'	'
Performing and nonperforming net finance receivables by type	'	'
Net finance receivables	56,251	111,767
Nonperforming \| Real Estate Loans	'	'
Performing and nonperforming net finance receivables by type	'	'
Net finance receivables	462,563	525,336
Nonperforming \| Retail Sales Finance	'	'
Performing and nonperforming net finance receivables by type	'	'
Net finance receivables	$1,590	$2,687

Finance_Receivables_Details_6

Finance Receivables (Details 6) (USD $)	Jun. 30, 2014	Dec. 31, 2013	Apr. 02, 2013
PURCHASED CREDIT IMPAIRED FINANCE RECEIVABLES	'	'	'
Carrying amount, net of allowance	$1,481,590,000	$1,787,373,000	'
Outstanding balance	2,244,380,000	2,643,093,000	'
Allowance for purchased credit impaired finance receivable losses	62,255,000	57,334,000	'
SCP Loans	'	'	'
PURCHASED CREDIT IMPAIRED FINANCE RECEIVABLES	'	'	'
Carrying amount, net of allowance	415,839,000	530,326,000	'
Outstanding balance	726,664,000	851,211,000	'
Acquired loans	'	'	'
Contractually required principal and interest of loans required	'	'	1,900,000,000
Expected undiscounted cash flows from credit impaired loans acquired	'	'	1,200,000,000
Fair value of credit impaired loans acquired	'	'	748,900,000
FA Loans	'	'	'
PURCHASED CREDIT IMPAIRED FINANCE RECEIVABLES	'	'	'
Carrying amount, net of allowance	1,065,751,000	1,257,047,000	'
Outstanding balance	1,517,716,000	1,791,882,000	'
Allowance for purchased credit impaired finance receivable losses	$62,255,000	$57,334,000	'

Finance_Receivables_Details_7

Finance Receivables (Details 7) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Changes in accretable yield for purchased credit impaired finance receivables	'	'	'	'
Balance at beginning of period	$973,911	$589,037	$1,096,692	$629,200
Additions	'	437,604	'	437,604
Accretion	-44,272	-60,661	-93,278	-93,695
Reclassifications from (to) nonaccretable difference	-527	301,834	-527	301,834
Transfers due to finance receivables sold	-21,007	'	-77,668	'
Disposals of finance receivables	-13,729	-11,424	-30,843	-18,553
Balance at end of period	894,376	1,256,390	894,376	1,256,390
SCP Loans	'	'	'	'
Changes in accretable yield for purchased credit impaired finance receivables	'	'	'	'
Balance at beginning of period	293,582	'	325,201	'
Additions	'	437,604	'	437,604
Accretion	-17,721	-28,303	-37,723	-28,303
Reclassifications from (to) nonaccretable difference	-527	'	-527	'
Disposals of finance receivables	-8,083	-2,064	-19,700	-2,064
Balance at end of period	267,251	407,237	267,251	407,237
FA Loans	'	'	'	'
Changes in accretable yield for purchased credit impaired finance receivables	'	'	'	'
Balance at beginning of period	680,329	589,037	771,491	629,200
Accretion	-26,551	-32,358	-55,555	-65,392
Reclassifications from (to) nonaccretable difference	'	301,834	'	301,834
Transfers due to finance receivables sold	-21,007	'	-77,668	'
Disposals of finance receivables	-5,646	-9,360	-11,143	-16,489
Balance at end of period	$627,125	$849,153	$627,125	$849,153

Finance_Receivables_Details_8

Finance Receivables (Details 8) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013
TDR FINANCE RECEIVABLES	'	'
TDR net finance receivables	$1,353,184	$1,380,223
Amount of commitments to lend additional funds on TDR finance receivables	0	'
Real Estate Loans	'	'
TDR FINANCE RECEIVABLES	'	'
TDR gross finance receivables	1,347,918	1,375,230
TDR net finance receivables	1,353,184	1,380,223
Allowance for TDR finance receivable losses	$195,007	$176,455

Finance_Receivables_Details_9

Finance Receivables (Details 9) (Real Estate Loans, USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
	account	account	account	account
Real Estate Loans	'	'	'	'
TDR average net receivables and finance charges recognized on TDR finance receivables	'	'	'	'
TDR average net receivables	$1,391,456	$1,058,345	$1,409,010	$983,890
TDR finance charges recognized	17,157	14,089	34,825	29,056
New volume of the TDR finance receivables	'	'	'	'
Number of TDR accounts	902	2,099	1,896	4,152
Pre-modification TDR net finance receivables	79,142	155,053	182,423	319,832
Post-modification TDR net finance receivables	76,623	170,652	170,806	342,900
Number of TDR accounts, with subsequent default	205	203	434	427
TDR net finance receivables, with subsequent default	$13,174	$15,711	$28,677	$33,961

Allowance_for_Finance_Receivab2

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

0 Months Ended

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

3 Months Ended

1 Months Ended

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

Jun. 01, 2014

Mar. 01, 2014

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2013

Dec. 31, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Mar. 31, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Consolidated VIEs

As previously stated

Adjustments

FA Loans

Personal loans

Real Estate Loans

Retail Sales Finance

SpringCastle Portfolio

Consolidated VIEs

As previously stated

Change in charge-off policy

Non-credit impaired finance receivables

Purchased credit impaired finance receivables

TDR finance receivables

Adjustments

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

Balance at beginning of period

$365,894,000

$210,753,000

$333,325,000

$182,653,000

$171,704,000

$153,657,000

($26,800,000)

$102,440,000

$57,920,000

$94,880,000

$66,580,000

$259,926,000

$151,183,000

$235,549,000

$113,813,000

$2,690,000

$1,650,000

$1,840,000

$2,260,000

$838,000

$1,056,000

Provision for finance receivable losses

115,347,000

82,311,000

276,225,000

176,797,000

182,938,000

-864,000

46,206,000

-424,000

93,455,000

24,597,000

28,913,000

71,405,000

87,426,000

140,480,000

13,137,000

25,520,000

26,020,000

45,091,000

5,772,000

17,255,000

25,776,000

39,517,000

10,004,000

28,630,000

35,630,000

55,872,000

-172,000

-6,467,000

1,994,000

-6,077,000

40,400,000

17,797,000

93,350,000

17,797,000

Charge-offs

-119,952,000

-104,492,000

-250,387,000

-184,751,000

-47,452,000

-30,865,000

-91,825,000

-73,634,000

-13,300,000

-26,372,000

-53,851,000

-53,940,000

-88,014,000

-1,506,000

-1,979,000

-3,111,000

-5,306,000

-44,622,000

-17,797,000

-101,511,000

-17,797,000

Recoveries

11,578,000

53,163,000

23,788,000

67,036,000

5,836,000

33,619,000

10,520,000

42,707,000

1,310,000

11,828,000

4,826,000

14,286,000

338,000

7,716,000

627,000

10,043,000

4,094,000

7,815,000

Reduction in the carrying value of real estate loans transferred to finance receivables held for sale

-4,595,000

-14,679,000

-4,595,000

-14,679,000

Balance at end of period

368,272,000

241,735,000

368,272,000

241,735,000

171,704,000

153,657,000

-26,800,000

107,030,000

60,250,000

107,030,000

60,250,000

259,182,000

180,565,000

259,182,000

180,565,000

1,350,000

920,000

1,350,000

920,000

710,000

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

'180 days

Maximum payments in past 6 months, as percentage of original loan amount, for charge-off as uncollectible

5.00%

Carrying value of finance receivables transferred to held for sale

451,200,000

825,200,000

1,300,000,000

Carrying value charged-off for purchased credit impaired loans

Purchased credit impaired finance receivables

6,502,000

11,821,000

12,927,000

21,663,000

12,738,000

17,173,000

31,531,000

17,173,000

Recoveries resulting from sale of previously charged-off finance receivables and settlement of claims

41,200,000

25,400,000

9,900,000

2,200,000

9,900,000

5,900,000

Adjustment for the subsequent buyback of previously charged-off finance receivables sold

$200,000

Allowance_for_Finance_Receivab3

Allowance for Finance Receivable Losses (Details 2) (USD $)	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012
Allowance for finance receivable losses for finance receivables:	'	'	'	'	'	'
Collectively evaluated for impairment	$111,010	'	$99,536	'	'	'
Acquired with deteriorated credit quality (purchased credit impaired finance receivables)	62,255	'	57,334	'	'	'
Individually evaluated for impairment (TDR finance receivables)	195,007	'	176,455	'	'	'
Total	368,272	365,894	333,325	241,735	210,753	182,653
Finance receivables:	'	'	'	'	'	'
Collectively evaluated for impairment	9,122,362	'	10,533,383	'	'	'
Purchased credit impaired finance receivables	1,543,845	'	1,844,707	'	'	'
TDR finance receivables	1,353,184	'	1,380,223	'	'	'
Net finance receivables	12,019,391	'	13,758,313	'	'	'
Personal loans	'	'	'	'	'	'
Allowance for finance receivable losses for finance receivables:	'	'	'	'	'	'
Collectively evaluated for impairment	107,030	'	94,880	'	'	'
Total	107,030	102,440	94,880	60,250	57,920	66,580
Finance receivables:	'	'	'	'	'	'
Collectively evaluated for impairment	3,407,328	'	3,171,704	'	'	'
Net finance receivables	3,407,328	'	3,171,704	'	'	'
SpringCastle Portfolio	'	'	'	'	'	'
Allowance for finance receivable losses for finance receivables:	'	'	'	'	'	'
Collectively evaluated for impairment	710	'	1,056	'	'	'
Total	710	838	1,056	'	'	'
Finance receivables:	'	'	'	'	'	'
Collectively evaluated for impairment	1,786,541	'	1,975,023	'	'	'
Purchased credit impaired finance receivables	415,839	'	530,326	'	'	'
Net finance receivables	2,202,380	'	2,505,349	'	'	'
Real Estate Loans	'	'	'	'	'	'
Allowance for finance receivable losses for finance receivables:	'	'	'	'	'	'
Collectively evaluated for impairment	1,920	'	1,760	'	'	'
Acquired with deteriorated credit quality (purchased credit impaired finance receivables)	62,255	'	57,334	'	'	'
Individually evaluated for impairment (TDR finance receivables)	195,007	'	176,455	'	'	'
Total	259,182	259,926	235,549	180,565	151,183	113,813
Finance receivables:	'	'	'	'	'	'
Collectively evaluated for impairment	3,860,067	'	5,287,745	'	'	'
Purchased credit impaired finance receivables	1,128,006	'	1,314,381	'	'	'
TDR finance receivables	1,353,184	'	1,380,223	'	'	'
Net finance receivables	6,341,257	'	7,982,349	'	'	'
Retail Sales Finance	'	'	'	'	'	'
Allowance for finance receivable losses for finance receivables:	'	'	'	'	'	'
Collectively evaluated for impairment	1,350	'	1,840	'	'	'
Total	1,350	2,690	1,840	920	1,650	2,260
Finance receivables:	'	'	'	'	'	'
Collectively evaluated for impairment	68,426	'	98,911	'	'	'
Net finance receivables	$68,426	'	$98,911	'	'	'

Finance_Receivables_Held_for_S2

Finance Receivables Held for Sale (Details) (USD $)	0 Months Ended		3 Months Ended			6 Months Ended
	Jun. 01, 2014	Mar. 01, 2014	Jun. 30, 2014	Mar. 31, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
			loan		loan	loan	loan
			item			item
Finance Receivables Held for Sale	'	'	'	'	'	'	'
Number of loans reaching defined delinquency limits repurchased under loan sale agreement	'	'	5	'	2	5	17
Amount of loans reaching defined delinquency limits repurchased under loan sale agreement	'	'	$900,000	'	$200,000	$900,000	$2,500,000
Number of unresolved recourse requests	'	'	0	'	'	0	'
Activity in reserve for sales recourse obligations	'	'	'	'	'	'	'
Balance at beginning of period	'	'	4,702,000	4,702,000	4,799,000	4,702,000	4,863,000
Provision for recourse obligations	'	'	163,000	'	'	163,000	322,000
Recourse losses	'	'	-141,000	'	-33,000	-141,000	-419,000
Balance at end of period	'	'	4,724,000	4,702,000	4,766,000	4,724,000	4,766,000
Carrying value of finance receivables transferred from held for investment to held for sale	451,200,000	825,200,000	'	'	'	1,300,000,000	'
Carrying amount of finance receivable held-for-sale originated as held-for-investment that were sold	'	'	444,400,000	814,800,000	'	1,300,000,000	'
Net gain on sales of real estate loans and related trust assets	'	'	$34,800,000	$55,200,000	'	$89,986,000	'

Investment_Securities_Details

Investment Securities (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Cost/amortized cost, unrealized gains and losses, and fair value of available-for-sale securities by type	'	'
Cost/Amortized Cost	$555,517,000	$523,131,000
Unrealized Gains	23,365,000	10,442,000
Unrealized Losses	-932,000	-3,733,000
Fair Value	577,950,000	529,840,000
Interest in a limited partnership	500,000	600,000
Available-for-sale 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 available-for-sale securities by type	'	'
Cost/Amortized Cost	546,199,000	513,043,000
Unrealized Gains	23,241,000	10,442,000
Unrealized Losses	-865,000	-3,569,000
Fair Value	568,575,000	519,916,000
U.S. government and government sponsored entities	'	'
Cost/amortized cost, unrealized gains and losses, and fair value of available-for-sale securities by type	'	'
Cost/Amortized Cost	51,723,000	59,800,000
Unrealized Gains	3,202,000	565,000
Unrealized Losses	-51,000	-681,000
Fair Value	54,874,000	59,684,000
Obligations of states, municipalities, and political subdivisions	'	'
Cost/amortized cost, unrealized gains and losses, and fair value of available-for-sale securities by type	'	'
Cost/Amortized Cost	112,195,000	101,913,000
Unrealized Gains	2,810,000	1,703,000
Unrealized Losses	-57,000	-80,000
Fair Value	114,948,000	103,536,000
Corporate debt	'	'
Cost/amortized cost, unrealized gains and losses, and fair value of available-for-sale securities by type	'	'
Cost/Amortized Cost	260,566,000	247,793,000
Unrealized Gains	13,835,000	6,143,000
Unrealized Losses	-596,000	-2,191,000
Fair Value	273,805,000	251,745,000
RMBS	'	'
Cost/amortized cost, unrealized gains and losses, and fair value of available-for-sale securities by type	'	'
Cost/Amortized Cost	63,877,000	82,406,000
Unrealized Gains	2,714,000	1,931,000
Unrealized Losses	-103,000	-559,000
Fair Value	66,488,000	83,778,000
CMBS	'	'
Cost/amortized cost, unrealized gains and losses, and fair value of available-for-sale securities by type	'	'
Cost/Amortized Cost	42,764,000	10,931,000
Unrealized Gains	634,000	77,000
Unrealized Losses	-58,000	-32,000
Fair Value	43,340,000	10,976,000
CDO/ABS	'	'
Cost/amortized cost, unrealized gains and losses, and fair value of available-for-sale securities by type	'	'
Cost/Amortized Cost	15,074,000	10,200,000
Unrealized Gains	46,000	23,000
Unrealized Losses	'	-26,000
Fair Value	15,120,000	10,197,000
Preferred stocks	'	'
Cost/amortized cost, unrealized gains and losses, and fair value of available-for-sale securities by type	'	'
Cost/Amortized Cost	7,163,000	7,844,000
Unrealized Gains	108,000	'
Unrealized Losses	'	-39,000
Fair Value	7,271,000	7,805,000
Other long-term investments	'	'
Cost/amortized cost, unrealized gains and losses, and fair value of available-for-sale securities by type	'	'
Cost/Amortized Cost	1,305,000	1,394,000
Unrealized Gains	16,000	'
Unrealized Losses	-67,000	-125,000
Fair Value	1,254,000	1,269,000
Common stocks	'	'
Cost/amortized cost, unrealized gains and losses, and fair value of available-for-sale securities by type	'	'
Cost/Amortized Cost	850,000	850,000
Fair Value	$850,000	$850,000

Investment_Securities_Details_

Investment Securities (Details 2) (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2013	Jun. 30, 2014	Dec. 31, 2013
Fair Value	'	'	'
Less Than 12 Months	'	$25,651	$169,368
12 Months or Longer	'	34,088	11,772
Total	'	59,739	181,140
Unrealized Losses	'	'	'
Less Than 12 Months	'	-159	-3,081
12 Months or Longer	'	-773	-652
Total	'	-932	-3,733
Bonds:	'	'	'
Fair Value	'	'	'
Less Than 12 Months	'	25,651	160,294
12 Months or Longer	'	34,044	11,772
Total	'	59,695	172,066
Unrealized Losses	'	'	'
Less Than 12 Months	'	-159	-2,917
12 Months or Longer	'	-706	-652
Total	'	-865	-3,569
U.S. government and government sponsored entities	'	'	'
Fair Value	'	'	'
Less Than 12 Months	'	'	45,264
12 Months or Longer	'	13,523	'
Total	'	13,523	45,264
Unrealized Losses	'	'	'
Less Than 12 Months	'	'	-681
12 Months or Longer	'	-51	'
Total	'	-51	-681
Obligations of states, municipalities, and political subdivisions	'	'	'
Fair Value	'	'	'
Less Than 12 Months	'	9,662	14,756
12 Months or Longer	'	1,068	'
Total	'	10,730	14,756
Unrealized Losses	'	'	'
Less Than 12 Months	'	-35	-80
12 Months or Longer	'	-22	'
Total	'	-57	-80
Corporate debt	'	'	'
Fair Value	'	'	'
Less Than 12 Months	'	751	71,312
12 Months or Longer	'	16,658	11,772
Total	'	17,409	83,084
Unrealized Losses	'	'	'
Less Than 12 Months	'	-1	-1,539
12 Months or Longer	'	-595	-652
Total	'	-596	-2,191
RMBS	'	'	'
Fair Value	'	'	'
Less Than 12 Months	'	1,268	18,322
12 Months or Longer	'	2,795	'
Total	'	4,063	18,322
Unrealized Losses	'	'	'
Less Than 12 Months	'	-65	-559
12 Months or Longer	'	-38	'
Total	'	-103	-559
Other-than-temporary impairment credit loss	'	'	'
Net impairment losses recognized in net income (loss)	26	'	'
CMBS	'	'	'
Fair Value	'	'	'
Less Than 12 Months	'	13,321	5,517
Total	'	13,321	5,517
Unrealized Losses	'	'	'
Less Than 12 Months	'	-58	-32
Total	'	-58	-32
CDO/ABS	'	'	'
Fair Value	'	'	'
Less Than 12 Months	'	649	5,123
Total	'	649	5,123
Unrealized Losses	'	'	'
Less Than 12 Months	'	'	-26
Total	'	'	-26
Preferred stocks	'	'	'
Fair Value	'	'	'
Less Than 12 Months	'	'	7,805
Total	'	'	7,805
Unrealized Losses	'	'	'
Less Than 12 Months	'	'	-39
Total	'	'	-39
Other long-term investments	'	'	'
Fair Value	'	'	'
Less Than 12 Months	'	'	1,269
12 Months or Longer	'	44	'
Total	'	44	1,269
Unrealized Losses	'	'	'
Less Than 12 Months	'	'	-125
12 Months or Longer	'	-67	'
Total	'	($67)	($125)

Investment_Securities_Details_1

Investment Securities (Details 3) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Changes in the cumulative amount of credit losses (recognized in earnings) on other-than-temporarily impaired available-for-sale securities	'	'	'	'
Balance at beginning of period	$1,318	$1,676	$1,523	$1,650
Impairment previously recognized	'	'	'	26
Realized due to dispositions with no prior intention to sell	'	-153	-205	-153
Balance at end of period	1,318	1,523	1,318	1,523
Available-for-sale securities sold or redeemed	'	'	'	'
Fair value	50,160	163,935	107,484	439,947
Realized gains	609	2,078	2,598	3,029
Realized losses	-105	-45	-272	-395
Net realized gains	$504	$2,033	$2,326	$2,634

Investment_Securities_Details_2

Investment Securities (Details 4) (USD $)	Jun. 30, 2014
In Thousands, unless otherwise specified	Jun. 30, 2014
Fair Value	'
Due in 1 year or less	$17,841
Due after 1 year through 5 years	156,536
Due after 5 years through 10 years	120,206
Due after 10 years	149,044
Mortgage-backed securities	124,948
Fair Value	568,575
Amortized Cost	'
Due in 1 year or less	17,685
Due after 1 year through 5 years	152,711
Due after 5 years through 10 years	116,823
Due after 10 years	137,265
Mortgage-backed securities	121,715
Total	$546,199

Investment_Securities_Details_3

Investment Securities (Details 5) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013
Trading securities	'	'	'	'	'
Trading securities	$79,003	'	$79,003	'	$51,654
Net unrealized and realized gains (losses) on trading securities	'	'	'	'	'
Net unrealized gains (losses) on trading securities held at period end	916	-1,168	916	-209	'
Net realized gains on trading securities sold or redeemed	12	63	27	111	'
Total	928	-1,105	943	-98	'
U.S. government and government sponsored entities	'	'	'	'	'
Trading securities	'	'	'	'	'
Trading securities	3,001	'	3,001	'	'
Obligations of states, municipalities, and political subdivisions	'	'	'	'	'
Trading securities	'	'	'	'	'
Trading securities	1,010	'	1,010	'	'
Corporate debt	'	'	'	'	'
Trading securities	'	'	'	'	'
Trading securities	5,033	'	5,033	'	1,837
RMBS	'	'	'	'	'
Trading securities	'	'	'	'	'
Trading securities	9,958	'	9,958	'	10,671
CMBS	'	'	'	'	'
Trading securities	'	'	'	'	'
Trading securities	46,696	'	46,696	'	29,897
CDO/ABS	'	'	'	'	'
Trading securities	'	'	'	'	'
Trading securities	$13,305	'	$13,305	'	$9,249

Transactions_with_Affiliates_o2

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

Jun. 30, 2014

Mar. 06, 2014

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Dec. 31, 2013

SCA

NRZ

2009-1 Trust

Nationstar

Logan Circle Partners, L.P.

Subsidiaries of AIG

SCA

MLPFS

Owners

Merit

entity

Transactions with Affiliates of Fortress or AIG

Number of non-wholly-owned subsidiaries with real estate loans subserved by the related party

Subservicing fees

$1,693,000

$2,052,000

$3,701,000

$4,424,000

Refinancing concessions

12,000

265,000

Costs and fees incurred for the investment management services

300,000

500,000

600,000

Reserves for reinsurance agreements

44,900,000

45,600,000

Ownership percentage

47.00%

30.00%

Price agreed on for sale of interest in retained certificates

$738,000,000

Percentage of interest concurrently agreed to be sold by counterparty to related party

75.00%

Longterm_Debt_Details

Long-term Debt (Details) (USD $)

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2014

Dec. 30, 2013

Jun. 30, 2014

Dec. 30, 2013

Jun. 30, 2014

Dec. 30, 2013

Mar. 31, 2014

Retail Notes

Medium Term Notes

Securitizations

Junior Subordinated Debt

Senior debt

8.250% Senior Notes due 2023

7.750% Senior Notes due 2021

6.00% Senior Notes due 2020

Senior Notes 1999 Indenture

Secured term loan

SPRINGLEAF HOLDINGS, INC.

SFFC

Guaranty Agreements

Principal maturities of long-term debt by type of debt

Contractual interest rate, minimum (as a percent)

5.55%

5.40%

1.27%

Contractual interest rate, maximum (as a percent)

7.50%

8.25%

6.00%

Interest rates (as a percent)

6.00%

8.25%

7.75%

6.00%

Third quarter 2014

$8,529,000

Fourth quarter 2014

335,486,000

First quarter 2015

16,575,000

Second quarter 2015

7,092,000

Remainder of 2015

773,544,000

23,544,000

750,000,000

2016

375,000,000

2017

2,360,837,000

2019-2067

1,600,000,000

1,250,000,000

350,000,000

Securitizations

6,505,304,000

Total principal maturities

11,982,367,000

391,226,000

4,735,837,000

6,505,304,000

350,000,000

5,100,000,000

3,900,000,000

Total carrying amount

11,261,023,000

12,769,036,000

383,380,000

4,220,066,000

6,485,973,000

171,604,000

Face amount of each issuance of debt

350,000,000

5,200,000,000

3,900,000,000

Term of debt

'60 years

Outstanding principal balance of the notes, plus accrued and unpaid interest repaid

$750,000,000

Variable_Interest_Entities_Det

Variable Interest Entities (Details) (USD $)

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

0 Months Ended

6 Months Ended

Jun. 30, 2014

Mar. 31, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Dec. 31, 2013

Mar. 31, 2013

Dec. 31, 2012

Jun. 30, 2014

Mar. 31, 2014

Dec. 31, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Jun. 30, 2014

Mar. 31, 2014

Dec. 31, 2013

Jun. 30, 2014

Mar. 31, 2014

Dec. 31, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Dec. 31, 2013

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2014

Dec. 31, 2013

Jun. 26, 2014

Jun. 30, 2014

Mar. 26, 2014

Jun. 13, 2014

Sep. 26, 2013

Mar. 27, 2014

Sep. 25, 2013

Jun. 30, 2014

Dec. 31, 2013

Personal loans

SpringCastle Portfolio

Real Estate Loans

Mortgage Loan Securitizations

Consolidated VIEs

Real Estate Loans

SpringCastle Portfolio

Consumer Loan Securitizations

Mortgage Loan Securitizations

The 2012-2 Trust

The 2012-3 Trust

Personal loans

Real Estate Loans

Whitford Brook 2014-VFN1 Securitization

2014-A Trust

Midbrook 2013-VFN1 Securitization

2013-BAC Trust Notes

Assets

Finance receivables

$12,019,391,000

$13,758,313,000

$3,407,328,000

$3,171,704,000

$2,202,380,000

$2,505,349,000

$6,341,257,000

$7,982,349,000

$2,202,380,000

$2,505,349,000

$1,852,218,000

$1,572,070,000

$4,248,297,000

$5,694,176,000

Allowance for finance receivable losses

368,272,000

365,894,000

241,735,000

368,272,000

241,735,000

333,325,000

210,753,000

182,653,000

107,030,000

102,440,000

94,880,000

60,250,000

57,920,000

66,580,000

710,000

838,000

1,056,000

259,182,000

259,926,000

235,549,000

180,565,000

151,183,000

113,813,000

171,704,000

153,657,000

Restricted cash

487,160,000

536,005,000

471,307,000

522,752,000

Liabilities

Long-term debt

11,261,023,000

12,769,036,000

6,485,973,000

7,288,535,000

Consolidated interest expense

191,301,000

240,418,000

396,721,000

471,711,000

62,700,000

59,200,000

129,500,000

89,400,000

Variable Interest Entities, other information

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

300,000,000

Funding period

'3 years

'1 year

Required minimum balance

100,000,000

Amount drawn

100,000,000

Amounts funded at closing

Amount of notes sold under private securitization

559,300,000

500,000,000

Weighted average yield (as a percent)

2.62%

Proceeds from notes sold under securitization transactions

20,000,000

7,500,000

559,200,000

Interest reserve requirement on notes sold under securitization

6,400,000

Notes initially retained by the entity

32,900,000

Additional debt recorded

20,675,000

7,753,000

Funding period including extended period

'2 years

Outstanding principal balance of the notes, plus accrued and unpaid interest repaid

231,300,000

Amount of loans sold

$444,400,000

$814,800,000

$1,300,000,000

$1,200,000,000

Derivative_Financial_Instrumen2

Derivative Financial Instruments (Details) (USD $)	Aug. 05, 2013	Jun. 30, 2013	Jun. 30, 2013	Aug. 05, 2013	Jan. 31, 2013
	instrument	Other revenues - other	Other revenues - other	AIGFP	Cash flow hedges
				Cross currency interest rate swap agreement	Interest expense
				Other revenues - other
Derivative Financial Instruments	'	'	'	'	'
Amount of deferred net gain reclassified from accumulated other comprehensive income or loss	'	'	'	'	$200,000
Loss recorded on termination	'	'	'	1,900,000	'
Number of derivative instruments	0	'	'	'	'
Net loss on non-designated hedging instruments	'	200,000	4,400,000	'	'
Derivative adjustments	'	'	'	'	'
Mark to market gains (losses)	'	2,371,000	-14,504,000	'	'
Net interest income	'	3,862,000	7,460,000	'	'
Credit valuation adjustment gains (losses)	'	-1,000	39,000	'	'
Total	'	$6,232,000	($7,005,000)	'	'

Earnings_Per_Share_Details

Earnings Per Share (Details) (USD $)	3 Months Ended		6 Months Ended
In Thousands, except Share data, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Numerator (basic and diluted):	'	'	'	'
Net income attributable to Springleaf Holdings, Inc.	$72,389	$56,178	$124,713	$46,564
Denominator:	'	'	'	'
Weighted average number of shares outstanding (basic)	114,788,439	100,000,000	114,788,439	100,000,000
Effect of dilutive securities (in shares)	387,582	'	372,001	'
Weighted average number of shares outstanding (diluted)	115,176,021	100,000,000	115,160,440	100,000,000
Earnings per share:	'	'	'	'
Basic (in dollars per share)	$0.63	$0.56	$1.09	$0.47
Diluted (in dollars per share)	$0.63	$0.56	$1.08	$0.47

Accumulated_Other_Comprehensiv2

Accumulated Other Comprehensive Income (Details) (USD $)

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

In Thousands, unless otherwise specified

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Mar. 31, 2014

Dec. 31, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Unrealized Gains (Losses) Investment Securities

Unrealized Gains (Losses) Cash Flow Hedges

Retirement Plan Liabilities Adjustments

Foreign Currency Translation Adjustments

Changes in accumulated other comprehensive income

Balance at beginning of period

$33,164

$27,284

$28,095

$26,472

$9,558

$12,923

$4,362

$14,121

$104

$20,153

$8,120

$3,453

$6,241

$3,580

$4,127

Other comprehensive income (loss) before reclassifications

5,586

-6,138

11,849

-4,848

5,953

-6,118

12,343

-6,942

-367

-20

-494

2,094

Reclassification adjustments from accumulated other comprehensive income

-931

-1,321

-2,125

-1,799

-931

-1,321

-2,125

-1,695

-104

Balance at end of period

$37,819

$19,825

$37,819

$19,825

$14,580

$5,484

$14,580

$5,484

$20,153

$8,120

$3,086

$6,221

$3,086

$6,221

Accumulated_Other_Comprehensiv3

Accumulated Other Comprehensive Income (Details 2) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Reclassification adjustments from accumulated other comprehensive income	'	'	'	'
Investment revenues, before taxes	$10,622	$10,598	$20,083	$20,722
Interest expenses, before taxes	-191,301	-240,418	-396,721	-471,711
Income tax effect	-44,754	-32,963	-75,272	-28,700
Net income	102,678	110,918	171,310	101,304
Reclassification adjustments	'	'	'	'
Reclassification adjustments from accumulated other comprehensive income	'	'	'	'
Net income	931	1,321	2,125	1,799
Unrealized gains on investment securities \| Reclassification adjustments	'	'	'	'
Reclassification adjustments from accumulated other comprehensive income	'	'	'	'
Investment revenues, before taxes	1,432	2,033	3,269	2,608
Income tax effect	-501	-712	-1,144	-913
Net income	931	1,321	2,125	1,695
Unrealized gains on cash flow hedges \| Reclassification adjustments	'	'	'	'
Reclassification adjustments from accumulated other comprehensive income	'	'	'	'
Interest expenses, before taxes	'	'	'	160
Income tax effect	'	'	'	-56
Net income	'	'	'	$104

Income_Taxes_Details

Income Taxes (Details) (USD $)	6 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013
Income taxes	'	'	'
Net deferred tax assets	$20.80	'	'
Net deferred tax liabilities	'	'	128.3
Statutory federal income tax rate (as a percent)	30.50%	22.10%	'
Percentage decrease in effective tax rate due to effect of non-controlling interest in joint venture	7.00%	'	'
State	'	'	'
Income taxes	'	'	'
Valuation allowance	25.8	'	23.8
United Kingdom and Puerto Rico operations	'	'	'
Income taxes	'	'	'
Valuation allowance	$21.90	'	$21.40

Contingencies_Details

Contingencies (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Millions, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013
Contingencies	'	'
Estimated PPI claims reserve	$24.20	$33.50

Benefit_Plans_Details

Benefit Plans (Details) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Pension	'	'	'	'
Components of net periodic benefit cost:	'	'	'	'
Interest cost	$3,818	$3,589	$7,636	$7,179
Expected return on assets	-4,110	-3,874	-8,219	-7,748
Amortization of net loss	1	12	2	24
Net periodic benefit cost	-291	-273	-581	-545
Postretirement	'	'	'	'
Components of net periodic benefit cost:	'	'	'	'
Service cost	22	81	44	162
Interest cost	26	64	52	128
Amortization of net loss	-67	'	-134	'
Net periodic benefit cost	($19)	$145	($38)	$290

ShareBased_Compensation_Detail

Share-Based Compensation (Details) (USD $)	3 Months Ended	6 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2014
SHARE-BASED COMPENSATION	'	'
Total share-based compensation expense, net of forfeitures	$2	$3.60

Segment_Information_Details

Segment Information (Details) (USD $)

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

In Thousands, unless otherwise specified

Jun. 30, 2014

Mar. 31, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Dec. 31, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 01, 2014

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

item

Joint venture for acquisition

Consumer

Acquisitions and Servicing

Operating segments

Other

Eliminations

Push-down Accounting Adjustments

division

Joint venture for acquisition

Consumer

Insurance

Acquisitions and Servicing

Real Estate

state

Real Estate

state

Segment Information

Number of business segments

Information about segments as well as reconciliations to consolidated financial statement amounts

Number of business divisions where personal loans are originated and serviced

Number of states in which branch operations are conducted

Ownership percentage

47.00%

Number of states with legacy operations where branch-based personal lending ceased

Real estate loans

$6,341,257

$7,982,349

$16,300

Interest income

532,750

580,597

1,085,387

993,635

220,396

170,604

430,091

331,087

137,044

168,370

282,971

168,370

136,639

177,477

291,683

364,508

4,311

12,287

9,415

27,631

34,360

51,859

71,227

102,039

Interest expense

191,301

240,418

396,721

471,711

40,905

36,125

81,631

72,869

18,107

24,591

40,301

24,591

95,492

141,530

207,289

295,909

1,830

4,007

3,973

8,841

34,967

34,165

63,527

69,501

Net interest income

341,449

340,179

688,666

521,924

179,491

134,479

348,460

258,218

118,937

143,779

242,670

143,779

41,147

35,947

84,394

68,599

2,481

8,280

5,442

18,790

-607

17,694

7,700

32,538

Provision for finance receivable losses

115,347

82,311

276,225

176,797

47,876

-5,947

93,151

14,014

40,399

17,797

93,349

17,797

20,472

66,010

81,800

136,092

4,302

-6,739

5,267

-5,746

2,298

11,190

2,658

14,640

Net interest income after provision for finance receivable losses

226,102

257,868

412,441

345,127

131,615

140,426

255,309

244,204

78,538

125,982

149,321

125,982

20,675

-30,063

2,594

-67,493

-1,821

15,019

175

24,536

-2,905

6,504

5,042

17,898

Other revenues:

Insurance

42,687

35,967

81,106

68,867

42,672

35,956

81,078

68,848

-1

-9

-4

-21

Investment

10,622

10,598

20,083

20,722

11,661

13,093

21,929

23,478

-5

111

1,397

-1,034

-2,606

-1,870

-4,153

Intersegment - insurance commissions

19,661

17,534

31,964

28,210

-19,816

-17,536

-32,177

-28,205

152

222

-28

-9

-63

Portfolio servicing fees from SpringCastle

17,079

2,380

35,268

2,380

-17,079

-2,380

-35,268

-2,380

Net gain (loss) on repurchases and repayments of debt

-237

-6,615

-237

-1,500

-1,429

-1,500

-19,600

-10,023

-19,600

-271

-47

-271

21,134

4,884

21,134

Net gain (loss) on fair value adjustments on debt

482

752

-16,385

511

535

-16,332

18,247

8,298

33,211

-53

-17,495

-8,351

-32,700

Net gain on sales of real estate loans and related trust assets

34,800

55,200

89,986

-22,819

-84,995

57,619

174,981

Other

2,752

4,510

4,572

5,383

547

351

1,124

788

2,034

2,578

3,675

4,371

283

592

-78

1,551

-1,429

402

-34

-163

610

-90

112

-169

Total other revenues

91,343

51,590

172,747

95,246

20,208

16,385

31,659

27,498

36,551

34,091

74,505

68,492

17,897

2,461

19,528

2,461

-22,745

228

-87,927

14,071

-20

-331

610

1,013

-17,079

-2,380

-35,268

-2,380

56,531

1,136

169,640

-15,909

Operating expenses:

Salaries and benefits

91,283

78,862

183,802

157,290

65,185

61,410

131,763

121,759

5,156

3,996

9,710

6,943

8,541

2,411

17,775

2,411

8,847

6,493

17,373

13,097

3,597

4,606

7,268

13,187

-43

-54

-87

-107

Other operating expenses

60,063

70,369

117,772

121,979

35,423

28,683

68,114

57,188

3,715

2,586

6,987

4,878

6,318

22,136

12,270

22,136

11,539

13,445

24,632

27,968

2,119

2,360

3,825

7,494

949

1,159

1,944

2,315

Portfolio servicing fees to Springleaf

17,079

2,380

35,268

2,380

-17,079

-2,380

-35,268

-2,380

Insurance losses and loss adjustment expenses

18,667

16,346

37,032

31,100

18,861

16,556

37,472

31,524

-194

-210

-440

-424

Total other expenses

170,013

165,577

338,606

310,369

100,608

90,093

199,877

178,947

27,732

23,138

54,169

43,345

31,938

26,927

65,313

26,927

20,386

19,938

42,005

41,065

5,716

6,966

11,093

20,681

-17,079

-2,380

-35,268

-2,380

712

895

1,417

1,784

Income (loss) before provision for (benefit from) income taxes

147,432

143,881

246,582

130,004

51,215

66,718

87,091

92,755

8,819

10,953

20,336

25,147

64,497

101,516

103,536

101,516

-22,456

-49,773

-127,338

-94,487

-7,557

7,722

-10,308

4,868

52,914

6,745

173,265

205

Income before provision for income taxes attributable to non-controlling interests

30,289

54,740

46,597

54,740

30,289

54,740

46,597

54,740

Income (loss) before provision for income taxes attributable to Springleaf

117,143

89,141

199,985

75,264

51,215

66,718

87,091

92,755

8,819

10,953

20,336

25,147

34,208

46,776

56,939

46,776

-22,456

-49,773

-127,338

-94,487

-7,557

7,722

-10,308

4,868

52,914

6,745

173,265

205

Assets

$14,083,358

$16,156,888

$14,083,358

$16,156,888

$15,402,686

$3,355,760

$2,870,130

$3,355,760

$2,870,130

$1,020,249

$1,040,502

$1,020,249

$1,040,502

$2,395,195

$3,049,548

$2,395,195

$3,049,548

$6,648,172

$9,169,274

$6,648,172

$9,169,274

$1,024,205

$752,882

$1,024,205

$752,882

($360,223)

($725,448)

($360,223)

($725,448)

Prior_Period_Revisions_Details

Prior Period Revisions (Details) (USD $)	3 Months Ended		6 Months Ended
In Thousands, except Share data, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Interest income	$532,750	$580,597	$1,085,387	$993,635
Interest expense	191,301	240,418	396,721	471,711
Net interest income	341,449	340,179	688,666	521,924
Provision for finance receivable losses	115,347	82,311	276,225	176,797
Net interest income after provision for finance receivable losses	226,102	257,868	412,441	345,127
Other revenues:	'	'	'	'
Insurance	42,687	35,967	81,106	68,867
Investment	10,622	10,598	20,083	20,722
Net loss on repurchases and repayments of debt	'	-237	-6,615	-237
Net gain on fair value adjustments on debt	482	752	-16,385	511
Other	2,752	4,510	4,572	5,383
Total other revenues	91,343	51,590	172,747	95,246
Operating expenses:	'	'	'	'
Salaries and benefits	91,283	78,862	183,802	157,290
Other operating expenses	60,063	70,369	117,772	121,979
Insurance losses and loss adjustment expenses	18,667	16,346	37,032	31,100
Total other expenses	170,013	165,577	338,606	310,369
Income before provision for income taxes	147,432	143,881	246,582	130,004
Provision for income taxes	44,754	32,963	75,272	28,700
Net income	102,678	110,918	171,310	101,304
Net income attributable to non-controlling interests	30,289	54,740	46,597	54,740
Net income attributable to Springleaf Holdings, Inc.	72,389	56,178	124,713	46,564
Weighted average number of shares outstanding:	'	'	'	'
Basic and diluted (in shares)	'	'	'	100,000,000
Earnings per share:	'	'	'	'
Basic and diluted (in dollars per share)	'	'	'	$0.47
As Reported	'	'	'	'
Interest income	'	'	'	993,635
Interest expense	'	'	'	468,926
Net interest income	'	'	'	524,709
Provision for finance receivable losses	'	'	'	182,938
Net interest income after provision for finance receivable losses	'	'	'	341,771
Other revenues:	'	'	'	'
Insurance	'	'	'	68,867
Investment	'	'	'	20,931
Net loss on repurchases and repayments of debt	'	'	'	-55
Other	'	'	'	5,383
Total other revenues	'	'	'	95,126
Operating expenses:	'	'	'	'
Salaries and benefits	'	'	'	157,290
Other operating expenses	'	'	'	121,979
Insurance losses and loss adjustment expenses	'	'	'	31,100
Total other expenses	'	'	'	310,369
Income before provision for income taxes	'	'	'	126,528
Provision for income taxes	'	'	'	27,708
Net income	'	'	'	98,820
Net income attributable to non-controlling interests	'	'	'	53,949
Net income attributable to Springleaf Holdings, Inc.	'	'	'	44,871
Weighted average number of shares outstanding:	'	'	'	'
Basic and diluted (in shares)	'	'	'	100,000,000
Earnings per share:	'	'	'	'
Basic and diluted (in dollars per share)	'	'	'	$0.45
Out-of-Period	'	'	'	'
Provision for finance receivable losses	'	'	'	-5,277
Net interest income after provision for finance receivable losses	'	'	'	5,277
Operating expenses:	'	'	'	'
Income before provision for income taxes	'	'	'	5,277
Provision for income taxes	'	'	'	1,951
Net income	'	'	'	3,326
Net income attributable to Springleaf Holdings, Inc.	'	'	'	3,326
Adjustments	'	'	'	'
Interest expense	'	'	'	2,785
Net interest income	'	'	'	-2,785
Provision for finance receivable losses	'	'	'	-864
Net interest income after provision for finance receivable losses	'	'	'	-1,921
Other revenues:	'	'	'	'
Investment	'	'	'	-209
Net loss on repurchases and repayments of debt	'	'	'	-182
Net gain on fair value adjustments on debt	'	'	'	511
Total other revenues	'	'	'	120
Operating expenses:	'	'	'	'
Income before provision for income taxes	'	'	'	-1,801
Provision for income taxes	'	'	'	-959
Net income	'	'	'	-842
Net income attributable to non-controlling interests	'	'	'	791
Net income attributable to Springleaf Holdings, Inc.	'	'	'	($1,633)

Prior_Period_Revisions_Details1

Prior Period Revisions (Details 2) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Net income	$102,678	$110,918	$171,310	$101,304
Net unrealized losses on:	'	'	'	'
Investment securities on which other-than-temporary impairments were taken	-42	-95	-349	-118
All other investment securities	9,203	-9,301	19,342	-10,560
Foreign currency translation adjustments	-367	-20	-494	2,094
Net unrealized losses on:	'	'	'	'
Investment securities on which other-than-temporary impairments were taken	15	33	122	41
All other investment securities	-3,223	3,245	-6,772	3,695
Other comprehensive income (loss), net of tax, before reclassification adjustments	5,586	-6,138	11,849	-4,848
Reclassification adjustments included in net income:	'	'	'	'
Net realized gains on investment securities	-1,432	-2,033	-3,269	-2,608
Cash flow hedges	'	'	'	-160
Income tax effect:	'	'	'	'
Net realized gains on investment securities	501	712	1,144	913
Cash flow hedges	'	'	'	56
Reclassification adjustments included in net income, net of tax	-931	-1,321	-2,125	-1,799
Other comprehensive income (loss), net of tax	4,655	-7,459	9,724	-6,647
Comprehensive income	107,333	103,459	181,034	94,657
Comprehensive income attributable to non-controlling interests	30,289	54,740	46,597	54,740
Comprehensive income attributable to Springleaf Holdings, Inc.	77,044	48,719	134,437	39,917
As Reported	'	'	'	'
Net income	'	'	'	98,820
Net unrealized losses on:	'	'	'	'
Investment securities on which other-than-temporary impairments were taken	'	'	'	-118
All other investment securities	'	'	'	-10,658
Foreign currency translation adjustments	'	'	'	2,094
Net unrealized losses on:	'	'	'	'
Investment securities on which other-than-temporary impairments were taken	'	'	'	41
All other investment securities	'	'	'	3,730
Other comprehensive income (loss), net of tax, before reclassification adjustments	'	'	'	-4,911
Reclassification adjustments included in net income:	'	'	'	'
Net realized gains on investment securities	'	'	'	-2,719
Cash flow hedges	'	'	'	-160
Income tax effect:	'	'	'	'
Net realized gains on investment securities	'	'	'	952
Cash flow hedges	'	'	'	56
Reclassification adjustments included in net income, net of tax	'	'	'	-1,871
Other comprehensive income (loss), net of tax	'	'	'	-6,782
Comprehensive income	'	'	'	92,038
Comprehensive income attributable to non-controlling interests	'	'	'	53,948
Comprehensive income attributable to Springleaf Holdings, Inc.	'	'	'	$38,090

Prior_Period_Revisions_Details2

Prior Period Revisions (Details 3) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Cash flows from operating activities	'	'	'	'
Net income	$102,678	$110,918	$171,310	$101,304
Reconciling adjustments:	'	'	'	'
Provision for finance receivable losses	115,347	82,311	276,225	176,797
Depreciation and amortization	'	'	-14,182	-1,303
Deferred income tax benefit	'	'	-154,525	-62,951
Net gain on fair value adjustments on debt	-482	-752	16,385	-511
Net (gain) loss on repurchases and repayments of debt	'	'	6,615	237
Share-based compensation expense, net of forfeitures	'	'	3,621	'
Other	'	'	-1,529	-3,174
Cash flows due to changes in:	'	'	'	'
Other assets and other liabilities	'	'	4,305	-64,981
Insurance claims and policyholder liabilities	'	'	18,324	12,309
Taxes receivable and payable	'	'	131,040	34,076
Accrued finance charges	'	'	-6,938	-20,890
Restricted cash	'	'	-5,840	-3,172
Other, net	'	'	-467	-1,772
Net cash provided by operating activities	'	'	354,358	165,969
Cash flows from investing activities	'	'	'	'
Finance receivables originated or purchased, net of deferred origination costs	'	'	-1,226,894	-1,107,024
Principal collections on finance receivables	'	'	1,550,234	1,564,803
Purchase of SpringCastle Portfolio	'	'	'	-2,978,992
Available-for-sale investment securities purchased	'	'	-148,197	-340,349
Trading investment securities purchased	'	'	-37,760	-982
Available-for-sale investment securities called, sold, and matured	'	'	116,609	652,984
Trading investment securities called, sold, and matured	'	'	12,463	6,501
Change in restricted cash	'	'	10,745	-213,037
Proceeds from sale of real estate owned	'	'	40,813	68,614
Other, net	'	'	-1,300	-839
Net cash provided by (used for) investing activities	'	'	1,396,617	-2,348,321
Cash flows from financing activities	'	'	'	'
Proceeds from issuance of long-term debt, net of commissions	'	'	673,136	4,081,198
Repayment of long-term debt	'	'	-1,959,290	-3,237,503
Contributions from joint venture partners	'	'	'	438,081
Distributions to joint venture partners	'	'	-5,655	-5,862
Net cash provided by (used for) financing activities	'	'	-1,291,809	1,275,914
Effect of exchange rate changes	'	'	766	-1,538
Net change in cash and cash equivalents	'	'	459,932	-907,976
Cash and cash equivalents at beginning of period	'	'	431,409	1,554,348
Cash and cash equivalents at end of period	891,341	646,372	891,341	646,372
As Reported	'	'	'	'
Cash flows from operating activities	'	'	'	'
Net income	'	'	'	98,820
Reconciling adjustments:	'	'	'	'
Provision for finance receivable losses	'	'	'	182,938
Depreciation and amortization	'	'	'	-4,090
Deferral of finance receivable origination costs	'	'	'	-27,880
Deferred income tax benefit	'	'	'	-64,188
Net (gain) loss on repurchases and repayments of debt	'	'	'	-6,613
Other	'	'	'	-3,383
Cash flows due to changes in:	'	'	'	'
Other assets and other liabilities	'	'	'	-95,649
Insurance claims and policyholder liabilities	'	'	'	12,309
Taxes receivable and payable	'	'	'	29,542
Accrued finance charges	'	'	'	2,417
Restricted cash	'	'	'	-3,565
Other, net	'	'	'	-1,770
Net cash provided by operating activities	'	'	'	118,888
Cash flows from investing activities	'	'	'	'
Finance receivables originated or purchased, net of deferred origination costs	'	'	'	-1,055,745
Principal collections on finance receivables	'	'	'	1,518,096
Purchase of SpringCastle Portfolio	'	'	'	-2,978,992
Available-for-sale investment securities purchased	'	'	'	-341,371
Available-for-sale investment securities called, sold, and matured	'	'	'	659,485
Change in restricted cash	'	'	'	-118,842
Proceeds from sale of real estate owned	'	'	'	68,614
Other, net	'	'	'	-839
Net cash provided by (used for) investing activities	'	'	'	-2,249,594
Cash flows from financing activities	'	'	'	'
Proceeds from issuance of long-term debt, net of commissions	'	'	'	4,086,734
Repayment of long-term debt	'	'	'	-3,294,705
Contributions from joint venture partners	'	'	'	438,081
Distributions to joint venture partners	'	'	'	-5,862
Net cash provided by (used for) financing activities	'	'	'	1,224,248
Effect of exchange rate changes	'	'	'	-1,518
Net change in cash and cash equivalents	'	'	'	-907,976
Cash and cash equivalents at beginning of period	'	'	'	1,554,348
Cash and cash equivalents at end of period	'	$646,372	'	$646,372

Fair_Value_Measurements_Detail

Fair Value Measurements (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013
Assets	'	'
Investment securities	$657,483	$582,090
Restricted cash	487,160	536,005
Fair Value Measurements Using Level 1	'	'
Assets	'	'
Cash and cash equivalents	891,341	431,409
Restricted cash	487,160	536,005
Fair Value Measurements Using Level 2	'	'
Assets	'	'
Investment securities	643,992	558,473
Liabilities	'	'
Long-term debt	12,444,904	13,914,644
Fair Value Measurements Using Level 3	'	'
Assets	'	'
Investment securities	13,491	23,617
Net finance receivables, less allowance for finance receivable losses	12,116,692	13,774,701
Other assets:	'	'
Commercial mortgage loans	86,300	94,681
Escrow advance receivable	19,236	23,527
Total Fair Value	'	'
Assets	'	'
Cash and cash equivalents	891,341	431,409
Investment securities	657,483	582,090
Net finance receivables, less allowance for finance receivable losses	12,116,692	13,774,701
Restricted cash	487,160	536,005
Other assets:	'	'
Commercial mortgage loans	86,300	94,681
Escrow advance receivable	19,236	23,527
Liabilities	'	'
Long-term debt	12,444,904	13,914,644
Total Carrying Value	'	'
Assets	'	'
Cash and cash equivalents	891,341	431,409
Investment securities	657,483	582,090
Net finance receivables, less allowance for finance receivable losses	11,651,119	13,424,988
Restricted cash	487,160	536,005
Other assets:	'	'
Commercial mortgage loans	92,951	102,200
Escrow advance receivable	19,236	23,527
Liabilities	'	'
Long-term debt	$11,261,023	$12,769,036

Fair_Value_Measurements_Detail1

Fair Value Measurements (Details 2) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Assets	'	'
Available-for-sale securities	$577,950,000	$529,840,000
Trading securities	79,003,000	51,654,000
Investment securities	657,483,000	582,090,000
Other fair value disclosures	'	'
Interest in a limited partnership	500,000	600,000
Transfer from Level 1 Assets to Level 2	0	'
Transfer from Level 2 Assets to Level 1	0	'
Transfer from Level 1 Liabilities to Level 2	0	'
Transfers from Level 2 Liabilities to Level 1	0	'
Bonds:	'	'
Assets	'	'
Available-for-sale securities	568,575,000	519,916,000
U.S. government and government sponsored entities	'	'
Assets	'	'
Available-for-sale securities	54,874,000	59,684,000
Trading securities	3,001,000	'
Obligations of states, municipalities, and political subdivisions	'	'
Assets	'	'
Available-for-sale securities	114,948,000	103,536,000
Trading securities	1,010,000	'
Corporate debt	'	'
Assets	'	'
Available-for-sale securities	273,805,000	251,745,000
Trading securities	5,033,000	1,837,000
RMBS	'	'
Assets	'	'
Available-for-sale securities	66,488,000	83,778,000
Trading securities	9,958,000	10,671,000
CMBS	'	'
Assets	'	'
Available-for-sale securities	43,340,000	10,976,000
Trading securities	46,696,000	29,897,000
CDO/ABS	'	'
Assets	'	'
Available-for-sale securities	15,120,000	10,197,000
Trading securities	13,305,000	9,249,000
Preferred stocks	'	'
Assets	'	'
Available-for-sale securities	7,271,000	7,805,000
Other long-term investments	'	'
Assets	'	'
Available-for-sale securities	1,254,000	1,269,000
Common stocks	'	'
Assets	'	'
Available-for-sale securities	850,000	850,000
Total Carried At Fair Value	'	'
Assets	'	'
Investment securities	657,483,000	582,090,000
Liabilities	'	'
Long-term debt	12,444,904,000	13,914,644,000
Not carried at fair value \| Common stocks	'	'
Assets	'	'
Available-for-sale securities	900,000	900,000
Fair Value Measurements Using Level 2	'	'
Assets	'	'
Investment securities	643,992,000	558,473,000
Liabilities	'	'
Long-term debt	12,444,904,000	13,914,644,000
Fair Value Measurements Using Level 3	'	'
Assets	'	'
Investment securities	13,491,000	23,617,000
Recurring basis	'	'
Liabilities	'	'
Long-term debt	'	363,700,000
Recurring basis \| Total Carried At Fair Value	'	'
Assets	'	'
Cash equivalents in mutual funds	279,645,000	216,310,000
Available-for-sale securities	577,100,000	528,990,000
Trading securities	79,003,000	51,654,000
Investment securities	656,103,000	580,644,000
Restricted cash in mutual funds	452,559,000	493,297,000
Total	1,388,307,000	1,290,251,000
Liabilities	'	'
Long-term debt	356,859,000	363,677,000
Recurring basis \| Total Carried At Fair Value \| Bonds:	'	'
Assets	'	'
Available-for-sale securities	568,575,000	519,916,000
Recurring basis \| Total Carried At Fair Value \| U.S. government and government sponsored entities	'	'
Assets	'	'
Available-for-sale securities	54,874,000	59,684,000
Trading securities	3,001,000	'
Recurring basis \| Total Carried At Fair Value \| Obligations of states, municipalities, and political subdivisions	'	'
Assets	'	'
Available-for-sale securities	114,948,000	103,536,000
Trading securities	1,010,000	'
Recurring basis \| Total Carried At Fair Value \| Corporate debt	'	'
Assets	'	'
Available-for-sale securities	273,805,000	251,745,000
Trading securities	5,033,000	1,837,000
Recurring basis \| Total Carried At Fair Value \| RMBS	'	'
Assets	'	'
Available-for-sale securities	66,488,000	83,778,000
Trading securities	9,958,000	10,671,000
Recurring basis \| Total Carried At Fair Value \| CMBS	'	'
Assets	'	'
Available-for-sale securities	43,340,000	10,976,000
Trading securities	46,696,000	29,897,000
Recurring basis \| Total Carried At Fair Value \| CDO/ABS	'	'
Assets	'	'
Available-for-sale securities	15,120,000	10,197,000
Trading securities	13,305,000	9,249,000
Recurring basis \| Total Carried At Fair Value \| Preferred stocks	'	'
Assets	'	'
Available-for-sale securities	7,271,000	7,805,000
Recurring basis \| Total Carried At Fair Value \| Other long-term investments	'	'
Assets	'	'
Available-for-sale securities	1,254,000	1,269,000
Recurring basis \| Fair Value Measurements Using Level 1	'	'
Assets	'	'
Cash equivalents in mutual funds	279,645,000	216,310,000
Restricted cash in mutual funds	452,559,000	493,297,000
Total	732,204,000	709,607,000
Recurring basis \| Fair Value Measurements Using Level 2	'	'
Assets	'	'
Available-for-sale securities	571,601,000	514,202,000
Trading securities	72,391,000	44,271,000
Investment securities	643,992,000	558,473,000
Total	643,992,000	558,473,000
Liabilities	'	'
Long-term debt	356,859,000	363,677,000
Recurring basis \| Fair Value Measurements Using Level 2 \| Bonds:	'	'
Assets	'	'
Available-for-sale securities	564,330,000	506,397,000
Recurring basis \| Fair Value Measurements Using Level 2 \| U.S. government and government sponsored entities	'	'
Assets	'	'
Available-for-sale securities	54,874,000	59,684,000
Trading securities	3,001,000	'
Recurring basis \| Fair Value Measurements Using Level 2 \| Obligations of states, municipalities, and political subdivisions	'	'
Assets	'	'
Available-for-sale securities	114,948,000	103,536,000
Trading securities	1,010,000	'
Recurring basis \| Fair Value Measurements Using Level 2 \| Corporate debt	'	'
Assets	'	'
Available-for-sale securities	269,645,000	239,141,000
Trading securities	5,033,000	1,837,000
Recurring basis \| Fair Value Measurements Using Level 2 \| RMBS	'	'
Assets	'	'
Available-for-sale securities	66,423,000	83,665,000
Trading securities	9,958,000	10,671,000
Recurring basis \| Fair Value Measurements Using Level 2 \| CMBS	'	'
Assets	'	'
Available-for-sale securities	43,320,000	10,974,000
Trading securities	46,696,000	29,897,000
Recurring basis \| Fair Value Measurements Using Level 2 \| CDO/ABS	'	'
Assets	'	'
Available-for-sale securities	15,120,000	9,397,000
Trading securities	6,693,000	1,866,000
Recurring basis \| Fair Value Measurements Using Level 2 \| Preferred stocks	'	'
Assets	'	'
Available-for-sale securities	7,271,000	7,805,000
Recurring basis \| Fair Value Measurements Using Level 3	'	'
Assets	'	'
Available-for-sale securities	5,499,000	14,788,000
Trading securities	6,612,000	7,383,000
Investment securities	12,111,000	22,171,000
Total	12,111,000	22,171,000
Recurring basis \| Fair Value Measurements Using Level 3 \| Bonds:	'	'
Assets	'	'
Available-for-sale securities	4,245,000	13,519,000
Recurring basis \| Fair Value Measurements Using Level 3 \| Corporate debt	'	'
Assets	'	'
Available-for-sale securities	4,160,000	12,604,000
Recurring basis \| Fair Value Measurements Using Level 3 \| RMBS	'	'
Assets	'	'
Available-for-sale securities	65,000	113,000
Recurring basis \| Fair Value Measurements Using Level 3 \| CMBS	'	'
Assets	'	'
Available-for-sale securities	20,000	2,000
Recurring basis \| Fair Value Measurements Using Level 3 \| CDO/ABS	'	'
Assets	'	'
Available-for-sale securities	'	800,000
Trading securities	6,612,000	7,383,000
Recurring basis \| Fair Value Measurements Using Level 3 \| Other long-term investments	'	'
Assets	'	'
Available-for-sale securities	$1,254,000	$1,269,000

Fair_Value_Measurements_Detail2

Fair Value Measurements (Details 3) (USD $)

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

In Thousands, unless otherwise specified

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Mar. 31, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Investment securities

Available-for-sale securities

Bonds:

Corporate debt

RMBS

CMBS

CDO/ABS

Other long-term investments

Available-for-sale securities

Trading securities

Available-for-sale securities

Trading securities

Available-for-sale securities

Trading securities

Available-for-sale securities

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

Balance at beginning of period

$19,441

$28,457

$22,171

$31,664

$10,811

$16,384

$14,788

$19,472

$9,542

$15,044

$13,519

$18,092

$8,630

$7,383

$8,654

$13,877

$12,604

$13,417

$81

$65

$113

$74

$1,219

$1,767

$800

$1,100

$800

$2,834

$7,411

$12,073

$7,383

$12,192

$1,269

$1,340

$1,269

$1,380

Net gains (losses) included in: Other revenues

-42

571

227

374

-53

194

-139

-53

194

-141

-50

204

-108

-3

-1

-10

-35

-10

-6

510

513

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

134

-344

-197

143

134

-197

565

-69

-272

458

-223

-255

286

-13

154

-38

179

-9

-422

147

107

Purchases, sales, issues, settlements

-4,659

-5,409

-8,568

-8,906

-4,590

-911

-8,483

-4,286

-4,500

-900

-8,393

-4,275

-69

-85

-4,500

-600

-8,393

-481

-52

-88

-1,761

-300

-2,033

-17

-4,498

-4,620

-90

-11

-90

-11

Transfers into Level 3

1,241

Transfers out of Level 3

-2,763

-803

-1,960

-1,157

-803

Balance at end of period

12,111

23,275

12,111

23,275

5,499

15,612

5,499

15,612

4,245

14,134

4,245

14,134

6,612

4,160

13,114

4,160

13,114

218

800

6,612

7,663

6,612

7,663

1,254

1,478

1,254

1,478

Purchases, sales, or issues of investment securities

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

Purchases

135

Sales

-3,085

-1,452

-1,633

Settlements

-8,703

-5,821

-8,483

-1,201

-1,190

-220

-8,393

-481

-88

-309

-400

-132

-4,620

-90

-11

Total

($4,659)

($5,409)

($8,568)

($8,906)

($4,590)

($911)

($8,483)

($4,286)

($4,500)

($900)

($8,393)

($4,275)

($69)

($85)

($4,500)

($600)

($8,393)

($481)

($52)

($88)

($1,761)

($300)

($2,033)

($17)

($4,498)

($4,620)

($90)

($11)

($90)

($11)

Fair_Value_Measurements_Detail3

Fair Value Measurements (Details 4) (Level 3, Recurring, Corporate debt, Discounted cash flows)	6 Months Ended	12 Months Ended
	Jun. 30, 2014	Dec. 31, 2013
Unobservable Input	'	'
Number of bonds	1	'
Minimum	'	'
Unobservable Input	'	'
Yield (as a percent)	'	2.68%
Maximum	'	'
Unobservable Input	'	'
Yield (as a percent)	'	8.48%
Weighted Average	'	'
Unobservable Input	'	'
Yield (as a percent)	1.36%	4.67%

Fair_Value_Measurements_Detail4

Fair Value Measurements (Details 5) (Non-recurring basis, USD $)

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

In Thousands, unless otherwise specified

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2014

Dec. 31, 2013

Real estate owned

Commercial mortgage loans

Fair Value Measurements Using Level 3

Total Fair Value

Real estate owned

Commercial mortgage loans

Real estate owned

Commercial mortgage loans

Assets measured at fair value on a non-recurring basis

Assets at fair value

$57,124

$84,177

$47,048

$72,242

$10,076

$11,935

$57,124

$84,177

$47,048

$72,242

$10,076

$11,935

Impairment Charges

3,928

5,747

9,866

13,658

Impairment Charges

-1,006

-1,585

-1,056

-1,713

Impairment Charges

$2,922

$4,162

$8,810

$11,945

Pro_Forma_Information_Details

Pro Forma Information (Details) (USD $)	3 Months Ended		6 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Unaudited pro forma financial information	'	'	'	'
Interest income	$386,417	$570,258	$934,327	$1,154,138
Net income attributable to Springleaf Holdings, Inc.	$54,668	$58,178	$109,616	$60,016
Net income attributable to Springleaf Holdings, Inc. per weighted average share - basic	$0.48	$0.58	$0.95	$0.60
Net income attributable to Springleaf Holdings, Inc. per weighted average share - diluted	$0.47	$0.58	$0.95	$0.60

Subsequent_Events_Details

Subsequent Events (Details) (USD $)

3 Months Ended

6 Months Ended

0 Months Ended

Jun. 30, 2014

Mar. 31, 2014

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2013

Dec. 31, 2012

Jun. 30, 2014

Feb. 24, 2006

Jul. 31, 2014

Aug. 06, 2014

Jun. 30, 2014

Aug. 01, 2014

Aug. 06, 2014

Jul. 31, 2014

SAC

Real Estate Loans

Subsequent event

2006-1 Trust

SFC

Real Estate Loans

Forecast

Consolidated Variable Interest Entity (VIEs)

SAC

item

Real Estate Loans

Mortgage Loan Securitizations

Consolidated Variable Interest Entity (VIEs)

Other than securitizations

2006-1 Trust

Mortgage Loan Securitizations

Consolidated Variable Interest Entity (VIEs)

Mortgage Loan Securitizations

Subsequent events

Unpaid principal balance of loans to be sold

$1,700,000,000

Purchase price for sale of mortgage loans and securitization interests

2,980,000,000

10,300,000

Maximum financing offered to third party investors for purchase of Reserve Accounts

70,000,000

Number of third parties to be offered financing for purchase of Reserve Accounts

Balance of loans to be removed from sale

Percentage of securitization trust holders for which a proposed trust collapse would be assisted

100.00%

Number of securitization trust holders for continued representations and warranties

Amount of notes sold under private securitization

457,100,000

Notes initially retained by the entity

16,500,000

Amount of loans sold

444,400,000

814,800,000

1,300,000,000

5,400,000,000

Carrying value of real estate loans, less allowance for finance receivable losses

11,651,119,000

13,424,988,000

6,100,000,000

Purchase price for mortgage servicing rights

40,000,000

Unpaid principal balance of mortgage loans in sale of MSRs

5,000,000,000

Common stock contributed by SFI

100

Par value of related party common stock held

$0.01

Ownership percentage in joint venture for loan acquisition

47.00%

Total assets

14,083,358,000

15,402,686,000

16,156,888,000

2,400,000,000

Total liabilities

12,017,730,000

13,516,058,000

1,700,000,000

Equity including non-controlling interest

2,065,628,000

1,886,628,000

1,707,141,000

1,180,922,000

682,900,000

Non-controlling interest

$387,550,000

$346,608,000

$387,600,000