Accumulated Other Comprehensive Income (Loss)

12 Months Ended

Sep. 30, 2021

Accumulated Other Comprehensive Income (Loss)

Note 20 — Accumulated Other Comprehensive Income (Loss)

Other comprehensive income (loss) principally comprises (1) gains and losses on derivative instruments qualifying as cash flow hedges, net of reclassifications to net income; (2) actuarial gains and losses on postretirement benefit plans, net of associated amortization; and (3) foreign currency translation and long-term intra-company transaction adjustments.

The table below presents changes in AOCI, net of tax, during Fiscal 2021, Fiscal 2020 and Fiscal 2019:


	Postretirement Benefit Plans		Derivative Instruments		Foreign Currency		Total
AOCI - September 30, 2018	$	(11)	$	(16)	$	(83)	$	(110)
Other comprehensive loss before reclassification adjustments (after-tax)	(13)		(7)		(83)		(103)
Amounts reclassified from AOCI	1		2		—		3
Other comprehensive loss attributable to UGI	(12)		(5)		(83)		(100)
Reclassification of stranded income tax effects related to TCJA	(3)		(4)		—		(7)
AOCI - September 30, 2019	$	(26)	$	(25)	$	(166)	$	(217)
Other comprehensive (loss) income before reclassification adjustments (after-tax)	(3)		(38)		99		58
Amounts reclassified from AOCI	3		9		—		12
Other comprehensive (loss) income attributable to UGI	—		(29)		99		70

AOCI - September 30, 2020	$	(26)	$	(54)	$	(67)	$	(147)
Other comprehensive income (loss) before reclassification adjustments (after-tax)	7		3		(23)		(13)
Amounts reclassified from AOCI	2		18		—		20
Other comprehensive income (loss) attributable to UGI	9		21		(23)		7

AOCI - September 30, 2021	$	(17)	$	(33)	$	(90)	$	(140)