Benefit Plans (Tables)

12 Months Ended

Sep. 30, 2012

Net Pension and Other Postretirement Cost

Net pension and other postretirement cost for the years ended September 30 included the following components:

	Pension Plans									Other Postretirement Benefits
	2012			2011			2010			2012			2011			2010
Service cost	$	74,560		$	88,692		$	72,901		$	5,870		$	5,842		$	5,007
Interest cost		91,181			93,228			90,432			12,755			13,143			14,190
Expected return on plan assets		(103,624	)		(103,081	)		(99,199	)		—			—			—
Amortization of prior service (credit) cost		(11,049	)		(1,294	)		(1,091	)		(690	)		(686	)		4
Amortization of loss		56,416			55,735			41,812			4,632			4,465			3,408
Amortization of net asset		(11	)		(34	)		(47	)		—			—			—
Curtailment/settlement loss		20,466			1,096			—			(1,135	)		—			—
	$	127,939		$	134,342		$	104,808		$	21,432		$	22,764		$	22,609

Change in Benefit Obligation, Change in Fair Value of Plan Assets

The change in benefit obligation, change in fair value of plan assets, funded status and amounts recognized in the Consolidated Balance Sheets for these plans were as follows:

	Pension Plans						Other Postretirement Benefits
	2012			2011			2012			2011
Change in benefit obligation:
Beginning obligation	$	1,996,441		$	1,911,295		$	269,458		$	260,124
Service cost		74,560			88,692			5,870			5,842
Interest cost		91,181			93,228			12,755			13,143
Plan amendments		(124,048	)		(3,683	)		(5,042	)		—
Benefits paid		(124,309	)		(108,381	)		(27,065	)		(25,776	)
Actuarial loss		439,082			22,146			5,384			8,277
Settlements		(45,496	)		—			—			—
Other, includes translation		105			(6,856	)		5,841			7,848
Benefit obligation at September 30	$	2,307,516		$	1,996,441		$	267,201		$	269,458
Change in fair value of plan assets:
Beginning fair value	$	1,352,730		$	1,413,848		$	—		$	—
Actual return on plan assets		223,483			1,391			—			—
Employer contribution		166,367			53,505			—			—
Benefits paid		(124,309	)		(108,381	)		—			—
Settlements		(45,496	)		—			—			—
Other, includes translation		567			(7,633	)		—			—
Plan assets at September 30	$	1,573,342		$	1,352,730		$	—		$	—
Funded Status at September 30:
Unfunded benefit obligation	$	(734,174	)	$	(643,711	)	$	(267,201	)	$	(269,458	)
Amounts recognized in the Consolidated Balance Sheets at September 30:
Other	$	51		$	3,217		$	—		$	—
Salaries, wages and related items		(5,856	)		(6,042	)		(17,590	)		(18,188	)
Long-term Employee Benefit Obligations		(728,369	)		(640,886	)		(249,611	)		(251,270	)
Net amount recognized	$	(734,174	)	$	(643,711	)	$	(267,201	)	$	(269,458	)
Amounts recognized in Accumulated other comprehensive (loss) income before income taxes at September 30:
Net transition asset	$	357		$	398		$	—		$	—
Prior service credit		122,235			9,193			10,365			6,013
Net actuarial loss		(1,152,948	)		(911,146	)		(70,949	)		(70,653	)
Net amount recognized	$	(1,030,356	)	$	(901,555	)	$	(60,584	)	$	(64,640	)

Pension Plans with Accumulated Benefit Obligations

Pension plans with accumulated benefit obligations in excess of plan assets and plans with projected benefit obligations in excess of plan assets consist of the following at September 30:

	Accumulated Benefit Obligation Exceeds the Fair Value of Plan  Assets				Projected Benefit Obligation Exceeds the Fair Value of Plan  Assets
	2012		2011		2012		2011
Projected benefit obligation	$	2,054,644	$	1,616,534	$	2,307,472	$	1,862,441
Accumulated benefit obligation	$	1,999,604	$	1,338,643
Fair value of plan assets	$	1,364,169	$	989,043	$	1,573,247	$	1,215,513

Weighted Average Assumptions Determining Pension Plan

The weighted average assumptions used in determining pension plan information were as follows:

	2012			2011			2010
Net Cost
Discount rate:
U.S. plans(A)(B)		4.90	%		5.20	%		5.90	%
Foreign plans		5.26			4.68			5.63
Expected return on plan assets:
U.S. plans		7.75			8.00			8.00
Foreign plans		6.06			6.31			6.38
Rate of compensation increase:
U.S. plans(A)		4.25			4.50			4.50
Foreign plans		3.61			3.56			3.35
Benefit Obligation
Discount rate:
U.S. plans(A)		3.90			4.90			5.20
Foreign plans		3.94			5.26			4.68
Rate of compensation increase:
U.S. plans(A)		4.25			4.25			4.50
Foreign plans		3.28			3.61			3.56

(A) Also used to determine other postretirement and postemployment benefit plan information.

(B) On November 30, 2011, the Company remeasured its U.S. defined benefit pension plan based upon a 5.10% discount rate compared to the discount rate of 4.90% used on September 30, 2011. All other U.S. plans remained at 4.90%.

Expected Benefit Payments

Expected benefit payments are as follows:

	Pension Plans		Other Postretirement Benefits
2013	$	149,098	$	17,590
2014		148,264		17,942
2015		154,868		18,348
2016		159,853		18,658
2017		167,326		18,774
2018-2022		862,741		92,863

Fair Value Measurements of U.S. Plan Assets

The following table provides the fair value measurements of U.S. plan assets, as well as the measurement techniques and inputs utilized to measure fair value of these assets, at September 30, 2012 and 2011.

	Total U.S. Plan Asset Balances at September 30, 2012		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Fixed Income:
Mortgage and asset-backed securities(A)	$	137,064	$	—	$	137,064	$	—
Corporate bonds(B)		106,981		—		106,981		—
Government and agency-U.S.(C)		74,641		57,401		17,240		—
Government and agency-Foreign(D)		5,696		—		5,696		—
Other(E)		8,964		—		8,964		—
Equity securities(F)		724,447		639,646		84,801		—
Cash and cash equivalents(G)		49,099		49,099		—		—
Fair value of plan assets	$	1,106,892	$	746,146	$	360,746	$	—

	Total U.S. Plan Asset Balances at September 30, 2011		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Fixed Income:
Mortgage and asset-backed securities(A)	$	165,042	$	—	$	165,042	$	—
Corporate bonds(B)		111,954		—		111,954		—
Government and agency-U.S.(C)		41,885		26,577		15,308		—
Government and agency-Foreign(D)		6,836		—		6,836		—
Other(E)		8,277		—		8,277		—
Equity securities(F)		562,047		435,847		126,200		—
Cash and cash equivalents(G)		37,237		37,237		—		—
Fair value of plan assets	$	933,278	$	499,661	$	433,617	$	—

(A) Values are based upon a combination of observable prices, independent pricing services and relevant broker quotes.

(B) Values are based upon comparable securities with similar yields and credit ratings.

(C) Values of instruments classified as Level 1 are based on the closing price reported on the major market on which the investments are traded. Values of instruments classified as Level 2 are based upon quoted market prices from observable pricing sources.

(D) Values are based upon quoted market prices from observable pricing sources.

(E) Classification contains various immaterial investments and valuation varies by investment type. Values are primarily based upon quoted market prices from observable pricing sources.

(F) Values of instruments classified as Level 1 are based on the closing price reported on the major market on which the investments are traded. Values of instruments classified as Level 2 are based on the net asset value provided by the fund administrator, which is based on the value of the underlying assets owned by the fund, less its liabilities and then divided by the number of fund units outstanding.

(G) Values are based upon quoted market prices or broker/dealer quotations.

Fair Value Measurements of Foreign Plan Assets

The following table provides the fair value measurements of foreign plan assets, as well as the measurement techniques and inputs utilized to measure fair value of these assets, at September 30, 2012 and 2011.

	Total Foreign Plan Asset Balances at September 30, 2012		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Fixed Income:
Corporate bonds(A)	$	36,612	$	—	$	36,612	$	—
Government and agency-U.S.(B)		3,230		3,230		—		—
Government and agency-Foreign(C)		75,667		35,317		40,350		—
Equity securities(D)		244,418		229,672		14,649		97
Cash and cash equivalents(E)		17,443		17,443		—		—
Real estate(F)		9,058		—		6,017		3,041
Insurance contracts(G)		80,022		—		—		80,022
Fair value of plan assets	$	466,450	$	285,662	$	97,628	$	83,160

	Total Foreign Plan Asset Balances at September 30, 2011		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Fixed Income:
Corporate bonds(A)	$	34,905	$	—	$	34,905	$	—
Government and agency-U.S.(B)		1,065		1,065		—		—
Government and agency-Foreign(C)		77,949		36,687		41,262		—
Equity securities(D)		215,309		201,325		13,726		258
Cash and cash equivalents(E)		1,191		1,191		—		—
Real estate(F)		10,688		—		—		10,688
Insurance contracts(G)		78,345		—		—		78,345
Fair value of plan assets	$	419,452	$	240,268	$	89,893	$	89,291

(A) Values are based upon comparable securities with similar yields and credit ratings.

(B) Values are based on the closing price reported on the major market on which the investments are traded.

(C) Values of instruments classified as Level 1 are based on the closing price reported on the major market on which the investments are traded. Values of instruments classified as Level 2 are based upon quoted market prices from observable pricing sources.

(D) Values of instruments classified as Level 1 are based on the closing price reported on the major market on which the investments are traded. Values of instruments classified as Level 2 are based on the net asset value provided by the fund administrator, which is based on the value of the underlying assets owned by the fund, less its liabilities and then divided by the number of fund units outstanding.

(E) Values are based upon quoted market prices or broker/dealer quotations.

(F) Values represent the estimated fair value based on the fair value of the underlying investment value or cost, adjusted for any accumulated earnings or losses.

(G) Values approximately represent cash surrender value.

Changes in Fair Value of Foreign Pension Assets Measured Using Level 3 Inputs

The following table summarizes the changes, for the years ended September 30, 2012 and 2011, in the fair value of foreign pension assets measured using Level 3 inputs:

	Equity Securities			Real Estate			Insurance Contracts			Total Assets
Balance at September 30, 2010	$	267		$	9,486		$	62,244		$	71,997
Actual return on plan assets:
Relating to assets held at September 30, 2010		(4	)		46			2,613			2,655
Purchases, sales and settlements, net		—			1,363			14,710			16,073
Transfers in (out) from other categories		—			—			92			92
Exchange rate changes		(5	)		(207	)		(1,314	)		(1,526	)
Balance at September 30, 2011	$	258			10,688		$	78,345		$	89,291
Actual return on plan assets:
Relating to assets held at September 30, 2011		(137	)		(22	)		2,953			2,794
Purchases, sales and settlements, net		(16	)		(1,648	)		1,488			(176	)
Transfers in (out) from other categories		—			(5,879	)		—			(5,879	)
Exchange rate changes		(8	)		(98	)		(2,764	)		(2,870	)
Balance at September 30, 2012	$	97			3,041		$	80,022		$	83,160

Postemployment Benefit Costs

Postemployment benefit costs for the years ended September 30 included the following components:

	2012			2011			2010
Service cost	$	16,399		$	13,327		$	11,409
Interest cost		5,639			5,054			4,379
Amortization of prior service credit		(1,697	)		(1,697	)		(1,697	)
Amortization of loss		15,639			10,490			7,777
	$	35,980		$	27,174		$	21,868

Changes in Benefit obligation for Postemployment Benefits

The changes in benefit obligation for these postemployment benefits were as follows:

	Postemployment benefits
	2012			2011
Change in benefit obligation:
Beginning obligation	$	137,575		$	112,751
Service cost		16,399			13,327
Interest cost		5,639			5,054
Benefits paid		(51,989	)		(42,572	)
Actuarial loss		55,025			49,015
Benefit obligation at September 30	$	162,649		$	137,575