<ARTICLE> 5
<RESTATED> 
<MULTIPLIER> 1,000
       
                                                  
<PERIOD-TYPE>                   6-MOS                   9-MOS
<FISCAL-YEAR-END>                          SEP-30-1996             SEP-30-1996
<PERIOD-START>                             JAN-01-1996             APR-01-1996
<PERIOD-END>                               MAR-31-1996             JUN-30-1996
<CASH>                                           6,249                   (232)
<SECURITIES>                                    85,537                 133,335
<RECEIVABLES>                                  103,069                 167,356
<ALLOWANCES>                                     1,522                   1,616
<INVENTORY>                                          0                       0
<CURRENT-ASSETS>                                     0                       0
<PP&E>                                           3,507                   6,488
<DEPRECIATION>                                   1,668                   1,937
<TOTAL-ASSETS>                                 217,447                 320,284
<CURRENT-LIABILITIES>                           15,478                  17,125
<BONDS>                                              0                       0
<PREFERRED-MANDATORY>                                0                       0
<PREFERRED>                                        300                       0
<COMMON>                                         2,623                     134
<OTHER-SE>                                      70,569                  81,060
<TOTAL-LIABILITY-AND-EQUITY>                   217,447                 320,284
<SALES>                                              0                       0
<TOTAL-REVENUES>                                47,739                  88,404
<CGS>                                                0                       0
<TOTAL-COSTS>                                        0                       0
<OTHER-EXPENSES>                                22,019                  39,860
<LOSS-PROVISION>                                 2,977                   6,324
<INTEREST-EXPENSE>                               4,859                   8,610
<INCOME-PRETAX>                                 17,884                  33,610
<INCOME-TAX>                                     6,800                  12,776
<INCOME-CONTINUING>                             11,084                  20,834
<DISCONTINUED>                                       0                       0
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<CHANGES>                                            0                       0
<NET-INCOME>                                    11,084                  20,834
<EPS-PRIMARY>                                     0.49                    0.87
<EPS-DILUTED>                                     0.49                    0.85