Average Life Of Inactive Plan Participants

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- Definition

Defined Benefit Plan, Number Of Employees Earning Service

+ References

No definition available.

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- Definition

Defined Benefit Plan, Number of Plans Settled

+ References

No definition available.

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- Definition

Lump sum distribution - maximum

+ References

No definition available.

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- Definition

Lump sum distribution - minimum

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No definition available.

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- Definition

Amount of gain (loss) related to change in benefit obligation resulting from changes in actuarial assumptions, for example, but not limited to, interest, mortality, employee turnover, salary, and temporary deviation from the substantive plan.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Gain or Loss

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (a)(4)

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- Definition

Expected rate of compensation increases (for pay-related plans).

+ References

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- Definition

Amount of net gain (loss) recognized in net periodic benefit cost as a result of an irrevocable action that relieves the employer (or the plan) of primary responsibility for a benefit obligation and eliminates significant risks related to the obligation and the assets used to effect the settlement. Examples of transactions that constitute a settlement include, but are not limited to, lump-sum cash payments to plan participants in exchange for their rights to receive specified benefits and purchasing nonparticipating annuity contracts to cover vested benefits.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 30

-Section 15

-Paragraph 6

-Subparagraph (a)(1)

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-SubTopic 20

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-Paragraph 1

-Subparagraph (h)(7)

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- Definition

The amount of decrease that relates to an irrevocable action that relieves the employer (or the plan) of primary responsibility for a benefit obligation and eliminates significant risks related to the obligation and the assets used to effect the settlement. Examples of transactions that constitute a settlement include (a) making lump-sum cash payments to plan participants in exchange for their rights to receive specified benefits and (b) purchasing nonparticipating annuity contracts.

+ References

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-Paragraph 6

-Subparagraph (a)(1)

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-Subparagraph (a)(10)

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The amount that relates to an irrevocable action that relieves the employer (or the plan) of primary responsibility for a benefit obligation and eliminates significant risks related to the obligation and the assets used to effect the settlement. Examples of transactions that constitute a settlement include (a) making lump-sum cash payments to plan participants in exchange for their rights to receive specified benefits and (b) purchasing nonparticipating annuity contracts.

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-Paragraph 6

-Subparagraph (a)(1)

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- Definition

Target allocation maximum percentage of investments of this type to total plan assets presented on a weighted average basis.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 5

-Subparagraph (c)(i)

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-Subparagraph (d)(i)

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- Definition

Target allocation minimum percentage of investments of this type to total plan assets presented on a weighted average basis.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

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-SubTopic 20

-Section 50

-Paragraph 5

-Subparagraph (c)(i)

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- Definition

The amount of the cost recognized during the period for defined contribution plans.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 70

-Section 50

-Paragraph 1

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- Definition

The amount of unfunded commitments for which the entity is obligated, to those certain investments for which net asset value per share is calculated (including by unit, membership interest, or other equity (ownership interest) unit measure) (alternative investments).

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

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-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

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-Subparagraph (c)

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- Definition

The increase (decrease) during the reporting period in the amount due to fund retirement benefits to employees, retired and disabled former employees.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (a)

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RETIREMENT PENSION PLANS (Details Textuals)		3 Months Ended			12 Months Ended
RETIREMENT PENSION PLANS (Details Textuals)	Jan. 02, 2008 employee	Sep. 30, 2015 USD ($)	Sep. 30, 2013 USD ($)	Jun. 30, 2013 USD ($) plan	Sep. 30, 2015 USD ($)	Sep. 30, 2014 USD ($)	Sep. 30, 2013 USD ($)	Sep. 30, 2010
Pension settlement losses					$ 59,000,000	$ 0	$ 109,000,000
Net actuarial loss (gain) for the year					10,000,000
Defined contribution savings plan expense					15,000,000	14,000,000	$ 13,000,000
U.S. Plans
Average life of inactive plan participants	22 years
Number of employees earning service for an additional transition period (ending June 30, 2011) \| employee	3,800
Pension settlement losses			$ 73,000,000
Settlements, benefit obligations			178,000,000		0	0
Settlements, plan assets			$ 157,000,000		0	0
Lump sum distribution - maximum				$ 5,000
Lump sum distribution - minimum				$ 1,000
Net actuarial loss (gain) for the year					10,000,000	$ 67,000,000
Unfunded investment commitments		$ 11,000,000			$ 11,000,000
Non-U.S. Plans
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Rate of Compensation Increase		2.00%	3.00%		2.00%	3.00%	3.00%
Pension settlement losses		$ 59,000,000
Settlements, benefit obligations					$ 111,000,000	$ 0
Settlements, plan assets					20,000,000	0
Net actuarial loss (gain) for the year					48,000,000	$ 38,000,000
Non-U.S. Plans \| UNITED KINGDOM
Average life of inactive plan participants								27 years
Non-U.S. Plans \| CANADA
Number of plans settled \| plan				5
Pension settlement losses				$ 36,000,000	16,000,000
Settlements, benefit obligations				68,000,000	16,000,000
Settlements, plan assets				$ 72,000,000	20,000,000
Non-U.S. Plans \| GERMANY
Pension settlement losses					43,000,000
Settlements, benefit obligations					$ 91,000,000
Non-U.S. Plans \| SWITZERLAND
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Rate of Compensation Increase		2.00%	2.00%		2.00%	2.00%	2.00%
Equity Investments \| U.S. Plans
Target asset allocation, minimum					30.00%
Target asset allocation, maximum					50.00%
Fixed Income Investments \| U.S. Plans
Target asset allocation, minimum					30.00%
Target asset allocation, maximum					50.00%
Fixed Income Investments \| Non-U.S. Plans
Target asset allocation, minimum					30.00%
Target asset allocation, maximum					60.00%
Alternative investments measured at net asset value \| U.S. Plans
Target asset allocation, minimum					10.00%
Target asset allocation, maximum					30.00%
Alternative investments measured at net asset value \| Non-U.S. Plans
Target asset allocation, minimum					10.00%
Target asset allocation, maximum					30.00%
Equity Securities \| Non-U.S. Plans
Target asset allocation, minimum					15.00%
Target asset allocation, maximum					35.00%
Real estate measured at net asset value \| Non-U.S. Plans
Target asset allocation, minimum					0.00%
Target asset allocation, maximum					10.00%
Change in Assumptions for Pension Plans \| U.S. Plans
Pension obligations increase		$ 24,000,000