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Shareholders' Equity
 12 Months Ended
Sep. 30, 2015
Stockholders' Equity Note [Abstract]  
Shareholders' Equity
Shareholders’ Equity
Changes in certain components of shareholders’ equity were as follows:
 
Common
Stock  Issued
at Par Value
 
Capital in
Excess of
Par Value
 
Retained
Earnings
 
Deferred
Compensation
 
Treasury Stock
(Millions of dollars)
Shares (in
thousands)
 
Amount
Balance at September 30, 2012
$
333

 
$
1,920

 
$
10,435

 
$
19

 
(135,751
)
 
$
(7,769
)
Net income
—

 
—

 
1,293

 
—

 
—

 
—

Cash dividends:
 
 
 
 
 
 
 
 
 
 
 
Common ($1.98 per share)
—

 
—

 
(386
)
 
—

 
—

 
—

Common stock issued for:
 
 
 
 
 
 
 
 
 
 
 
Share-based compensation and other plans, net
—

 
50

 
—

 
—

 
2,537

 
15

Share-based compensation
—

 
98

 
—

 
—

 
—

 
—

Common stock held in trusts, net
—

 
—

 
—

 
—

 
36

 
—

Repurchase of common stock
—

 
—

 
—

 
—

 
(5,485
)
 
(450
)
Balance at September 30, 2013
$
333

 
$
2,068

 
$
11,342

 
$
19

 
(138,663
)
 
$
(8,204
)
Net income
—

 
—

 
1,185

 
—

 
—

 
—

Cash dividends:
 
 
 
 
 
 
 
 
 
 
 
Common ($2.18 per share)
—

 
—

 
(421
)
 
—

 
—

 
—

Common stock issued for:
 
 
 
 
 
 
 
 
 
 
 
Share-based compensation and other plans, net
—

 
19

 
—

 
—

 
1,431

 
3

Share-based compensation
—

 
111

 
—

 
—

 
—

 
—

Common stock held in trusts, net
—

 
—

 
—

 
—

 
36

 
—

Repurchase of common stock
—

 
—

 
—

 
—

 
(3,574
)
 
(400
)
Balance at September 30, 2014
$
333

 
$
2,198

 
$
12,105

 
$
19

 
(140,770
)
 
$
(8,601
)
Net income
—

 
—

 
695

 
—

 
—

 
—

Cash dividends:
 
 
 
 
 
 
 
 
 
 
 
Common ($2.40 per share)
—

 
—

 
(485
)
 
—

 
—

 
—

Common stock issued for:
 
 
 
 
 
 
 
 
 
 
 
Share-based compensation and other plans, net
—

 
30

 
(2
)
 
1

 
2,839

 
(6
)
Acquisitions
—

 
2,083

 
—

 
—

 
15,959

 
368

Share-based compensation
—

 
164

 
—

 
—

 
—

 
—

Common stock held in trusts, net
—

 
—

 
—

 
—

 
5

 
—

Repurchase of common stock
—

 
—

 
—

 
—

 
—

 
—

Balance at September 30, 2015
$
333

 
$
4,475

 
$
12,314

 
$
20

 
(121,967
)
 
$
(8,239
)

Common stock held in trusts represents rabbi trusts in connection with deferred compensation under the Company’s employee salary and bonus deferral plan and directors’ deferral plan.
The components and changes of Accumulated other comprehensive income (loss) were as follows:
(Millions of dollars)
Total
 
Foreign
Currency
Translation
Adjustments
 
Benefit Plans
Adjustments
 
Unrealized
Losses on
Cash Flow
Hedges
Balance at September 30, 2012
$
(802
)
 
$
51

 
$
(815
)
 
$
(38
)
Other comprehensive income before reclassifications, net of taxes
228

 
23

 
203

 
2

Amounts reclassified into income, net of taxes (A)
59

 
—

 
54

 
4

Balance at September 30, 2013
$
(516
)
 
$
74

 
$
(558
)
 
$
(31
)
Other comprehensive income before reclassifications
(524
)
 
(344
)
 
(180
)
 
—

Amounts reclassified into income, net of
taxes (A)
38

 
—

 
33

 
5

Balance at September 30, 2014
$
(1,001
)
 
$
(270
)
 
$
(705
)
 
$
(26
)
Other comprehensive income before reclassifications, net of taxes
(787
)
 
(692
)
 
(80
)
 
(16
)
Amounts reclassified into income, net of
taxes (A)
50

 
—

 
44

 
6

Balance at September 30, 2015
$
(1,738
)
 
$
(961
)
 
$
(741
)
 
$
(36
)
(A)
The benefit plan-related amount is not reclassified into income in its entirety. The reclassifications from accumulated other comprehensive (loss) income are included in the computation of net periodic pension cost and additional details are provided in Note 8. The reclassification amounts related to cash flow hedges in fiscal years 2015, 2014, and 2013 were primarily recorded in Interest Expense. Additional details regarding the reclassifications from accumulated other comprehensive (loss) income related to cash flow hedges are provided in Note 13.
The loss in foreign currency translation adjustments for the fiscal year ended September 30, 2015 was primarily attributable to the weakening of the Euro and currencies in Latin America and Asia Pacific against the U.S. dollar during the period.
The income tax (benefit) provision for net (losses) gains recorded in other comprehensive income for defined benefit pension, postretirement plans and postemployment plans in fiscal years 2015, 2014 and 2013 was $(47) million, $(86) million and $121 million, respectively. The income tax benefits associated with the benefit plan-related reclassification adjustments for amortization of prior service credit and amortization of net actuarial losses for the fiscal years ended September 30, 2015, 2014 and 2013 were $23 million, $17 million and $30 million, respectively.
The income tax benefit recorded for losses recognized in other comprehensive income relating to cash flow hedges for the fiscal year ended September 30, 2015 was $10 million. Additional disclosures regarding these losses are provided in Note 13. There were no net gains or losses recorded in other comprehensive income relating to cash flow hedges in fiscal year 2014 and gains recorded in 2013 were immaterial. Reclassification adjustments for realized amounts relating to cash flow hedges were immaterial in fiscal years 2015, 2014, and 2013.