Accumulated Other Comprehensive Income

6 Months Ended

Mar. 31, 2013

Equity [Abstract]

Accumulated Other Comprehensive Income

Note 3 – Accumulated Other Comprehensive Income

The components and changes in accumulated other comprehensive income (loss) for the six-month period ended March 31, 2013 were as follows:

	Total			Foreign Currency Translation Adjustments			Benefit Plans Adjustments (A)			Unrealized Gain (Loss) on Investments (B)			Unrealized Losses on Cash Flow Hedges(C)
Balance at September 30, 2012	$	(801,811	)	$	51,259		$	(814,739	)	$	(135	)	$	(38,196	)
Other comprehensive (loss) income before reclassifications		(31,356	)		(33,700	)		—			—			2,344
Amounts reclassified into income (D)		30,098			—			27,207			—			2,891
Balance at March 31, 2013	$	(803,069	)	$	17,559		$	(787,532	)	$	(135	)	$	(32,961	)

(A) The reclassifications from accumulated other comprehensive income (loss) are included in the computation of net periodic pension cost and additional details are provided in Note 8. The reclassification amount for the three months ended March 31, 2013 was $13,602. The reclassification amounts for the three and six months ended March 31, 2012 were $9,633 and $21,196, respectively. Amounts are net of taxes.

(B) Amounts are net of taxes.

(C) The reclassification amount for the three months ended March 31, 2013 was $1,552. The reclassification amounts for the three and six months ended March 31, 2012 were $1,304 and $2,251, respectively. Additional details regarding the reclassifications from accumulated other comprehensive income (loss) related to cash flow hedges are provided in Note 12. Amounts are net of taxes.

(D) The benefit plan-related amount is not reclassified into income in its entirety. The reclassification amount for cash flow hedges consists of $2,680 related to interest rate swaps that was recorded in Interest expense and $211 related to commodity forward contracts that was recorded in Costs of products sold.

The loss in foreign currency translation adjustments for the six months ended March 31, 2013 was primarily attributable to the weakening of the Euro and the Yen against the U.S. dollar during the period.

The income tax benefits associated with the benefit plan-related reclassification adjustments for amortization of prior service credit and amortization of net actuarial losses for the three months ended March 31, 2013 and 2012 were $7,506 and $5,416, respectively. The income tax benefits associated with the reclassification adjustments for amortization of prior service credit and amortization of net actuarial losses for the six months ended March 31, 2013 and 2012 were $15,011 and $12,017, respectively.

The income tax benefit recorded in the three months ended March 31, 2013 for unrealized losses on cash flow hedges was $64. There were no unrealized gains or losses recorded on cash flow hedges in the three months ended March 31, 2012. The income tax provision recorded in the six months ended March 31, 2013 and 2012 for unrealized gains on cash flow hedges was $1,437 and $531, respectively. The tax benefits associated with the reclassification adjustments for realized hedge losses in the three months ended March 31, 2013 and 2012 were $952 and $799, respectively. The tax benefits associated with the reclassification adjustments for realized hedge losses in the six months ended March 31, 2013 and 2012 were $1,772 and $1,380, respectively.