XML 70 R72.htm IDEA: XBRL DOCUMENT v3.3.0.814
Employee Retirement Plans - Change in Pension Benefits and Other Postretirement Benefits Obligations (Details) - USD ($)
$ in Millions
12 Months Ended
Sep. 30, 2015
Sep. 30, 2014
Sep. 30, 2013
Amounts recorded in UGI Corporation stockholders’ equity (pre-tax):      
Net actuarial loss $ 10.1 $ 10.2  
Pension Benefit      
Change in benefit obligations:      
Benefit obligations — beginning of year 573.6 516.5  
Service cost 10.0 9.4 $ 11.3
Interest cost 25.5 26.1 23.8
Actuarial loss (gain) 14.4 46.8  
Plan amendments (0.6)    
Curtailment (0.8) 0.0  
Totalgaz acquisition 21.3 0.0  
Foreign currency (4.4) (2.4)  
Benefits paid (24.3) (22.8)  
Benefit obligations — end of year 614.7 573.6 516.5
Change in plan assets:      
Fair value of plan assets — beginning of year 459.4 415.3  
Actual gain (loss) on plan assets 1.1 47.9  
Foreign currency (0.4) (1.2)  
Employer contributions 11.9 20.2  
Totalgaz acquisition 6.1    
Benefits paid (24.3) (22.8)  
Fair value of plan assets — end of year 453.8 459.4 415.3
Funded status of the plans — end of year (160.9) (114.2)  
Assets (liabilities) recorded in the balance sheet:      
Assets in excess of liabilities — included in other noncurrent assets 0.0 0.0  
Unfunded liabilities — included in other current liabilities   (1.1)  
Unfunded liabilities — included in other noncurrent liabilities (160.9) (113.1)  
Net amount recognized (160.9) (114.2)  
Amounts recorded in UGI Corporation stockholders’ equity (pre-tax):      
Prior service credit (0.6) (0.1)  
Net actuarial loss 22.5 20.8  
Total 21.9 20.7  
Amounts recorded in regulatory assets and liabilities (pre-tax):      
Prior service cost (credit) 1.6 1.9  
Net actuarial loss 138.4 107.4  
Total 140.0 109.3  
Other Postretirement Benefits      
Change in benefit obligations:      
Benefit obligations — beginning of year 21.3 19.7  
Service cost 0.7 0.5 0.6
Interest cost 0.8 0.9 0.9
Actuarial loss (gain) (2.7) 1.3  
Plan amendments 0.0    
Curtailment 0.0 0.0  
Totalgaz acquisition 6.8    
Foreign currency (0.7) (0.3)  
Benefits paid (0.8) (0.8)  
Benefit obligations — end of year 25.4 21.3 19.7
Change in plan assets:      
Fair value of plan assets — beginning of year 12.8 11.7  
Actual gain (loss) on plan assets (0.1) 1.4  
Employer contributions 0.6 0.5  
Benefits paid (0.8) (0.8)  
Fair value of plan assets — end of year 12.5 12.8 $ 11.7
Funded status of the plans — end of year (12.9) (8.5)  
Assets (liabilities) recorded in the balance sheet:      
Assets in excess of liabilities — included in other noncurrent assets 4.0 4.0  
Unfunded liabilities — included in other current liabilities   (0.1)  
Unfunded liabilities — included in other noncurrent liabilities (16.9) (12.4)  
Net amount recognized (12.9) (8.5)  
Amounts recorded in UGI Corporation stockholders’ equity (pre-tax):      
Prior service credit (0.1) (0.1)  
Net actuarial loss 0.7 0.8  
Total 0.6 0.7  
Amounts recorded in regulatory assets and liabilities (pre-tax):      
Prior service cost (credit) (2.9) (3.6)  
Net actuarial loss 2.3 2.6  
Total $ (0.6) $ (1.0)