Derivative Instruments and Hedging Activities (Tables)

12 Months Ended

Sep. 30, 2012

Effects on Consolidated Balance Sheets

The location and amounts of derivative instrument fair values in the consolidated balance sheet are segregated below between designated, qualifying hedging instruments and ones that are not designated for hedge accounting.

	September 30, 2012		September 30, 2011
Asset derivatives-designated for hedge accounting
Interest rate swap	$	2,353	$	5,959
Asset derivatives-undesignated for hedge accounting
Forward exchange contracts	$	17,197	$	37,198
Total asset derivatives(A)	$	19,550	$	43,157
Liability derivatives-designated for hedge accounting
Interest rate swaps	$	—	$	69,103
Commodity forward contracts		1,666		—
Total liability derivatives-designated for hedge accounting	$	1,666	$	69,103
Liability derivatives-undesignated for hedge accounting
Forward exchange contracts	$	16,563	$	39,589
Total liability derivatives(B)	$	18,229	$	108,692

(A) All asset derivatives are included in Prepaid expenses, deferred taxes and other.

(B) All liability derivatives are included in Accrued expenses.

Cash Flow Hedges

The location and amount of gains and losses on designated derivative instruments recognized in the consolidated statement of income for the years ended September 30, consisted of:

Derivatives Accounted for as Designated Cash Flow Hedging Relationships	Gain (Loss) Recognized in OCI on Derivatives, Net of Tax								Location of Gain (Loss) Reclassified from Accumulated OCI into Income	Gain (Loss) Reclassified from Accumulated OCI into Income
	2012			2011			2010			2012			2011			2010
Forward exchange contracts	$	—		$	—		$	43,624	Revenues	$	—		$	—		$	(31,471	)
Interest rate swaps		5,746			(33,200	)		1,238	Interest expense		(7,871	)		(1,656	)		(1,996	)
Commodity forward contracts		(1,033	)		—			22	Cost of products sold		—			—			(35	)
Total	$	4,713		$	(33,200	)	$	44,884		$	(7,871	)	$	(1,656	)	$	(33,502	)

Fair Value Hedge

The location and amount of gains or losses on the hedged fixed rate debt attributable to changes in the market interest rates and the offsetting gain (loss) on the related interest rate swap for the years ended September 30 were as follows:

Income Statement Classification	Gain/(Loss) on Swap								Gain/(Loss) on Borrowings
	2012			2011			2010		2012		2011		2010
Other income (expense)(A)	$	(3,607	)	$	(2,650	)	$	6,638	$	3,607	$	2,650	$	(6,638	)

(A) Changes in the fair value of the interest rate swap offset changes in the fair value of the fixed rate debt due to changes in market interest rates. There was no hedge ineffectiveness relating to this interest rate swap.

Undesignated Hedges

The location and amount of gains and losses recognized in income on derivatives not designated for hedge accounting for the years ended September 30 were as follows:

Derivatives Not Designated as For Hedge Accounting	Location of Gain (Loss) Recognized in Income on Derivatives	Amount of Gain (Loss) Recognized in Income on Derivative
		2012			2011			2010
Forward exchange contracts(B)	Other income (expense)	$	(6,801	)	$	(1,443	)	$	(6,606	)

(B) The gains and losses on forward contracts and currency options utilized to hedge the intercompany transactional foreign exchange exposures are largely offset by gains and losses on the underlying hedged items in Other (expense) income.