Goodwill

6 Months Ended

Mar. 31, 2013

Goodwill Disclosure [Abstract]

Goodwill disclosure

7.       GOODWILL

Changes to the carrying amount of consolidated goodwill by segment for the six months ended 31 March 2013 are as follows:

	30 September		Acquisitions and		Currency		31 March
	2012		Adjustments		Translation		2013
Merchant Gases	$	1,138.6	$	1.8	$	.2	$	1,140.6
Tonnage Gases		14.7		-		(.1)		14.6
Electronics and Performance Materials		445.1		2.0		(6.6)		440.5
	$	1,598.4	$	3.8	$	(6.5)	$	1,595.7

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.