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Goodwill
9 Months Ended
Jun. 30, 2012
Goodwill [Abstract]  
Goodwill

8.       GOODWILL

Changes to the carrying amount of consolidated goodwill by segment for the nine months ended 30 June 2012 are as follows:

  30 SeptemberAcquisitions andCurrency30 June 
  2011AdjustmentsTranslation2012 
 Merchant Gases $ 479.2 $ 9.2 $ (14.7) $ 473.7  
 Tonnage Gases  14.1   -   -   14.1  
 Electronics and Performance Materials  302.9   135.6   1.6   440.1  
  $ 796.2 $ 144.8 $ (13.1) $ 927.9  

The increase in goodwill in the Electronics and Performance Materials segment was primarily due to the DA NanoMaterials acquisition which occurred during the third quarter of 2012. Refer to Note 5, Business Combinations, for further details on this acquisition.

 

Goodwill is subject to impairment testing at least annually. In addition, goodwill is tested more frequently if a change in circumstances or the occurrence of events indicates that potential impairment exists.