Accumulated Other Comprehensive Loss

6 Months Ended

Mar. 31, 2014

Accumulated Other Comprehensive Loss Net Of Tax [Abstract]

Accumulated Other Comprehensive Loss

13.ACCUMULATED OTHER COMPREHENSIVE LOSS

The table below summarizes changes in accumulated other comprehensive loss (AOCL), net of tax, attributable to Air Products for the three and six months ended 31 March 2014:
		Net loss on derivatives qualifying as hedges		Foreign currency translation adjustments		Pension and postretirement benefits		Total
Balance at 31 December 2013		$	(2.9)	$	(29.0)	$	(935.0)	$	(966.9)
	Other comprehensive income (loss) before reclassifications		4.6		(85.6)		-		(81.0)
	Amounts reclassified from AOCL		(10.8)		-		20.6		9.8
Net current period other comprehensive income (loss)		$	(6.2)	$	(85.6)	$	20.6	$	(71.2)
Amount attributable to noncontrolling interest			.1		(3.7)		.1		(3.5)
Balance at 31 March 2014		$	(9.2)	$	(110.9)	$	(914.5)	$	(1,034.6)

		Net loss on derivatives qualifying as hedges		Foreign currency translation adjustments		Pension and postretirement benefits		Total
Balance at 30 September 2013		$	(4.1)	$	(61.5)	$	(955.0)	$	(1,020.6)
	Other comprehensive income (loss) before reclassifications		17.7		(54.2)		-		(36.5)
	Amounts reclassified from AOCL		(22.7)		-		40.6		17.9
Net current period other comprehensive income (loss)		$	(5.0)	$	(54.2)	$	40.6	$	(18.6)
Amount attributable to noncontrolling interest			.1		(4.8)		.1		(4.6)
Balance at 31 March 2014		$	(9.2)	$	(110.9)	$	(914.5)	$	(1,034.6)

The table below summarizes the reclassifications out of accumulated other comprehensive loss and the affected line item on the consolidated income statements:
			Three Months Ended				Six Months Ended
			31 March				31 March
			2014		2013		2014		2013
(Gain) Loss on Cash Flow Hedges, net of tax
	Sales/cost of sales	$	.8	$	―	$	1.0	$	.7
	Other income/expense, net		(11.1)		7.0		(23.0)		(8.0)
	Interest expense		(.5)		(.4)		(.7)		(.4)
Total (Gain) Loss on Cash Flow Hedges, net of tax		$	(10.8)	$	6.6	$	(22.7)	$	(7.7)
Pension and Postretirement Benefits, net of tax(A)		$	20.6	$	24.2	$	40.6	$	48.6
(A)	The components include prior service cost amortization, actuarial loss amortization, and settlements and are reflected in net periodic benefit cost. Refer to Note 9, Retirement Benefits.