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Retirement Plans (Tables)
 12 Months Ended
Sep. 30, 2013
Retirement Plans [Abstract]  
Schedule of Target Allocation by Plan Assets [Table Text Block]
Target Allocations
 
U.S. Plans
 
Canadian Plans
 
2013
 
2012
 
2013
 
2012
Equity investments
40
%
 
40
%
 
29
%
 
29
%
Fixed income investments
45
%
 
45
%
 
58
%
 
58
%
Short-term investments
1
%
 
2
%
 
1
%
 
1
%
Other investments
14
%
 
13
%
 
12
%
 
12
%
Schedule of Allocation of Plan Assets [Table Text Block]
Our actual pension plans' asset allocations by asset category at September 30 were as follows:
 
 
U.S. Plans
 
Canadian Plans
 
2013
 
2012
 
2013
 
2012
Equity investments
42
%
 
42
%
 
31
%
 
31
%
Fixed income investments
44
%
 
45
%
 
57
%
 
58
%
Short-term investments
4
%
 
3
%
 
2
%
 
2
%
Other investments
10
%
 
10
%
 
10
%
 
9
%
Total
100
%
 
100
%
 
100
%
 
100
%
Schedule of Weighted-Average Assumptions Used [Table Text Block]
Weighted-average assumptions used in the calculation of benefit plan expense for fiscal years ended:
 
Pension Plans
 
Postretirement Plans
 
2013
 
2012
 
2011
 
2013
 
2012
 
2011
Discount rate – U.S. Plans
4.22%
 
5.27%
 
5.50%
 
4.22%
 
5.27%
 
5.56
%
Rate of compensation increase – U.S Plans
2.00 - 2.50%
 
2.75 - 3.32%
 
3.11%
 
N/A
 
N/A
 
N/A

Expected long-term rate of return on plan assets – U.S. Plans
7.50%
 
8.00%
 
7.86%
 
N/A
 
N/A
 
N/A

Discount rate – Canadian Plans
4.14%
 
3.51 - 4.90%
 
5.13%
 
4.14%
 
4.90%
 
5.13
%
Rate of compensation increase – Canadian Plans
3.00 - 3.25%
 
3.00 - 3.25%
 
3.75%
 
3.00%
 
3.00%
 
3.75
%
Expected long-term rate of return on plan assets – Canadian Plans
6.88%
 
3.51 - 6.00%
 
6.00%
 
N/A
 
N/A
 
N/A
Discount rate – SERP and Other Executive Plans
2.57 - 4.22%
 
0.87 - 4.61%
 
0.24 - 5.09%
 
N/A
 
N/A
 
N/A
Rate of compensation increase SERP and Other Executive Plans
6.00%
 
6.00%
 
6.00%
 
N/A
 
N/A
 
N/A
The assumptions used to measure the benefit plan obligations at September 30 were:
 
 
Pension Plans
 
Postretirement plans
 
2013
 
2012
 
2013
 
2012
Discount rate – U.S. Plans
5.19%
 
4.22%
 
5.19%
 
4.22%
Rate of compensation increase – U.S. Plans
2.00 - 2.50%
 
2.00 - 2.50%
 
N/A
 
N/A
Discount rate – Canadian Plans
4.56%
 
4.14%
 
4.56%
 
4.14%
Rate of compensation increase – Canadian Plans
3.00 - 3.25%
 
3.00 - 3.25%
 
3.00%
 
3.00%
Discount rate – SERP and Other Executive Plans
3.39 - 5.19%
 
2.57 - 4.22%
 
N/A
 
N/A
Rate of compensation increase – SERP and Other Executive Plans
3.00%
 
6.00%
 
N/A
 
N/A
Schedule of Accumulated and Projected Benefit Obligations [Table Text Block]
The pre-tax amounts in accumulated other comprehensive loss at September 30 not yet recognized as components of net periodic pension cost consist of (in millions):
 
 
Pension Plans
 
Postretirement Plans
 
2013
 
2012
 
2013
 
2012
Net actuarial loss (gain)
$
551.2

 
$
877.0

 
$
(17.9
)
 
$
(0.1
)
Prior service cost (credit)
7.8

 
5.0

 
(10.9
)
 
(1.8
)
Total accumulated other comprehensive loss (income)
$
559.0

 
$
882.0

 
$
(28.8
)
 
$
(1.9
)
Schedule of Changes in Benefit Obligations [Table Text Block]
Changes in benefit obligation for the years ended September 30 (in millions):
 
 
Pension Plans
 
Postretirement Plans
 
2013
 
2012
 
2013
 
2012
Benefit obligation at beginning of year
$
4,973.5

 
$
4,363.5

 
$
166.2

 
$
167.5

Service cost
35.1

 
30.1

 
1.6

 
1.5

Interest cost
199.7

 
221.4

 
6.5

 
7.8

Amendments
4.1

 
2.6

 
(9.3
)
 
(0.2
)
Actuarial (gain) loss
(380.3
)
 
555.3

 
(17.9
)
 
(2.5
)
Plan participant contributions
2.8

 
3.0

 
5.4

 
5.9

Benefits paid
(260.4
)
 
(263.5
)
 
(17.3
)
 
(17.4
)
Business combinations
—

 
(4.2
)
 
—

 
—

Curtailments
(0.8
)
 
—

 
(2.7
)
 
—

Settlements
(1.1
)
 
—

 
—

 
—

Foreign currency rate changes
(48.4
)
 
65.3

 
(2.3
)
 
3.6

Benefit obligation at end of year
$
4,524.2

 
$
4,973.5

 
$
130.2

 
$
166.2
Schedule of Changes in Fair Value of Plan Assets [Table Text Block]
Changes in plan assets for the years ended September 30 (in millions):
 
 
Pension Plans
 
Postretirement Plans
 
2013
 
2012
 
2013
 
2012
Fair value of plan assets at beginning of year
$
3,480.2

 
$
2,919.4

 
$
—

 
$
—

Actual gain on plan assets
152.6

 
400.6

 
—

 
—

Employer contributions
188.9

 
367.5

 
11.9

 
11.5

Plan participant contributions
2.8

 
3.0

 
5.4

 
5.9

Benefits paid
(260.4
)
 
(263.5
)
 
(17.3
)
 
(17.4
)
Settlements
(1.1
)
 
—

 
—

 
—

Foreign currency rate changes
(40.3
)
 
53.2

 
—

 
—

Fair value of assets at end of year
$
3,522.7

 
$
3,480.2

 
$
—


$
—
Schedule of Amounts Recognized in Balance Sheet [Table Text Block]
The table below sets forth the underfunded status recognized in the consolidated balance sheets at September 30 (in millions):
 
 
Pension Plans
 
Postretirement Plans
 
2013
 
2012
 
2013
 
2012
Other current liability
$
(26.3
)
 
$
(0.2
)
 
$
(11.9
)
 
$
(12.0
)
Accrued pension and other long-term benefits
(975.2
)
 
(1,493.1
)
 
(118.3
)
 
(154.2
)
Net amount recognized
$
(1,001.5
)
 
$
(1,493.3
)
 
$
(130.2
)
 
$
(166.2
)
Schedule of Amounts in Accumulated Other Comprehensive Income (Loss) to be Recognized over Next Fiscal Year [Table Text Block]
The estimated losses that will be amortized from accumulated other comprehensive loss into net periodic benefit cost in fiscal 2014 are as follows (in millions):
 
 
Pension Plans

 
Postretirement Plans
Actuarial loss (gain)
$
17.1

 
$
(0.7
)
Prior service cost (credit)
1.3

 
(1.4
)
 
$
18.4

 
$
(2.1
)
Schedule of Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block]
The pre-tax amounts recognized in other comprehensive (income) loss are as follows at September 30 (in millions):
 
 
Pension Plans
 
Postretirement Plans
 
2013
 
2012
 
2011
 
2013
 
2012
 
2011
Net actuarial (gain) loss arising during period
$
(286.6
)
 
$
377.6

 
$
334.0

 
$
(17.3
)
 
$
(2.5
)
 
$
2.0

Amortization of net actuarial loss
(39.3
)
 
(21.4
)
 
(18.9
)
 
—

 
—

 
—

Prior service cost (credit) arising during period
4.1

 
2.6

 
0.7

 
(9.3
)
 
(0.5
)
 
(1.0
)
Amortization of prior service (cost) credit
(1.2
)
 
(0.8
)
 
(0.7
)
 
(0.3
)
 
0.1

 
—

Net other comprehensive (income) loss recognized
$
(323.0
)
 
$
358.0

 
$
315.1

 
$
(26.9
)
 
$
(2.9
)
 
$
1.0
Schedule of Net Benefit Costs [Table Text Block]
The net periodic pension cost recognized in the consolidated statements of income is comprised of the following for fiscal years ended (in millions):
 
 
Pension Plans
 
Postretirement Plans
 
2013
 
2012
 
2011
 
2013
 
2012
 
2011
Service cost
$
35.1

 
$
30.1

 
$
17.2

 
$
1.6

 
$
1.5

 
$
0.6

Interest cost
199.7

 
221.4

 
95.1

 
6.5

 
7.8

 
3.2

Expected return on plan assets
(247.3
)
 
(222.1
)
 
(91.9
)
 
—

 
—

 
—

Amortization of net actuarial loss
38.9

 
21.4

 
18.9

 
—

 
—

 
—

Amortization of prior service cost (credit)
1.2

 
0.8

 
0.7

 
0.3

 
(0.1
)
 
—

Curtailment gain
—

 
—

 
—

 
(2.7
)
 
—

 
—

Settlement loss
0.4

 
—

 
—

 
—

 
—

 
—

Company defined benefit plan expense
28.0

 
51.6

 
40.0

 
5.7

 
9.2

 
3.8

Multiemployer and other plans
20.3

 
9.8

 
4.6

 
—

 
—

 
—

Net pension cost
$
48.3

 
$
61.4

 
$
44.6

 
$
5.7

 
$
9.2

 
$
3.8
Schedule of Health Care Cost Trend Rates [Table Text Block]
The assumed health care cost trend rates used in measuring the accumulated postretirement benefit obligation (“APBO”) are as follows at September 30:
 
 
2013
U.S. Plans
 
 
Health care cost trend rate assumed for next year
 
9.13
%
Rate to which the cost trend rate is assumed to decline (the ultimate trend rate)
 
5.00
%
Year the rate reaches the ultimate trend rate
 
2030

Canadian Plans
 
 
Health care cost trend rate assumed for next year
 
7.30
%
Rate to which the cost trend rate is assumed to decline (the ultimate trend rate)
 
4.80
%
Year the rate reaches the ultimate trend rate
 
2029
Schedule of Expected Benefit Payments [Table Text Block]
Our projected estimated benefit payments (unaudited), which reflect expected future service, as appropriate, are as follows (in millions):
 
 
Pension Plans
 
Postretirement Plans
Fiscal 2014
$
296.7

 
$
11.9

Fiscal 2015
275.1

 
11.6

Fiscal 2016
281.7

 
11.0

Fiscal 2017
286.1

 
10.4

Fiscal 2018
290.8

 
10.2

Fiscal Years 2019 – 2023
1,507.8

 
46.7
Fair Value, Assets Measured on Recurring Basis [Table Text Block]
The following tables summarize our pension plan assets measured at fair value on a recurring basis (at least annually) as of September 30, 2013 and September 30, 2012 (in millions):
 
 
September 30,
2013
 
Quoted Prices
in Active
Markets for
Identical
Assets (Level 1)
 
Significant
Other
Observable
Inputs (Level 2)
 
Significant
Unobservable
Inputs (Level 3)
Equity securities:
 
 
 
 
 
 
 
U.S. equities(a)
$
318.0

 
$
133.7

 
$
184.3

 
$
—

Non-U.S. equities(a)
810.4

 
58.1

 
752.3

 
—

Hedged equities(a)
267.2

 
—

 
267.2

 
—

Fixed income securities:
 
 
 
 
 
 
 
U.S. government securities(b)
127.8

 
—

 
127.8

 
—

Non-U.S. government securities(c)
94.2

 
—

 
94.2

 
—

US corporate bonds(c)
675.8

 
106.3

 
569.5

 
—

Non-US corporate bonds(c)
478.3

 
170.8

 
307.5

 
—

Mortgage-backed securities(c)
49.2

 
—

 
49.2

 
—

Other fixed income(d)
225.3

 
—

 
225.3

 
—

Short-term investments(e)
113.8

 
113.8

 
—

 
—

Other investments:
 
 
 
 
 
 
 
Alternative investments(f)
362.7

 
—

 
302.3

 
60.4

 
$
3,522.7

 
$
582.7

 
$
2,879.6

 
$
60.4


 
September 30, 2012
 
Quoted Prices
in Active
Markets for
Identical
Assets (Level 1)
 
Significant
Other
Observable
Inputs (Level 2)
 
Significant
Unobservable
Inputs (Level 3)
Equity securities:
 
 
 
 
 
 
 
U.S. equities(a)
$
275.5

 
$
107.1

 
$
168.4

 
$
—

Non-U.S. equities(a)
808.3

 
99.8

 
708.5

 
—

Hedged equities(a)
277.4

 
—

 
277.4

 
—

Fixed income securities:
 
 
 
 
 
 
 
U.S. government securities(b)
152.6

 
—

 
152.6

 
—

Non-U.S. government securities(c)
83.6

 
—

 
83.6

 
—

US corporate bonds(c)
667.7

 
98.3

 
569.4

 
—

Non-US corporate bonds(c)
489.8

 
188.8

 
301.0

 
—

Mortgage-backed securities(c)
46.5

 
—

 
46.5

 
—

Other fixed income(d)
233.0

 
—

 
233.0

 
—

Short-term investments(e)
114.4

 
114.4

 
—

 
—

Other investments:
 
 
 
 
 
 
 
Alternative investments(f)
331.4

 
—

 
268.1

 
63.3

 
$
3,480.2

 
$
608.4

 
$
2,808.5

 
$
63.3


(a)
Equity securities are comprised of the following investment types: (i) common stock; (ii) preferred stock; (iii) equity exchange traded funds; (iv) hedged equity investments and (v) commingled equity funds. Investments in common and preferred stocks and exchange traded funds are valued using quoted market prices multiplied by the number of shares owned. The hedged equity investment is a commingled fund that consists primarily of equity indexed investments which are hedged by options and also holds collateral in the form of short term treasury securities. The commingled fund investments are valued at the net asset value per share multiplied by the number of shares held. The determination of net asset value for the commingled funds includes market pricing of the underlying assets as well as broker quotes and other valuation techniques.

(b)
U.S. government securities include treasury and agency debt. These investments are valued using broker quotes in an active market.

(c)
These investments are valued utilizing a market approach that includes various valuation techniques and sources such as value generation models, broker quotes in active and non-active markets, benchmark yields and securities, reported trades, issuer spreads, and/or other applicable reference data. The U.S. corporate bonds category is primarily comprised of U.S. dollar denominated investment grade securities. Commingled debt funds are valued at their net asset value per share multiplied by the number of shares held. The determination of net asset value for the commingled funds includes market pricing of the underlying assets as well as broker quotes and other valuation techniques.

(d)
Other fixed income is comprised of municipal and asset-backed securities. Investments are valued utilizing a market approach that includes various valuation techniques and sources such as, broker quotes in active and non-active markets, benchmark yields and securities, reported trades, issuer spreads and/or other applicable reference data.

(e)
Short-term investments are valued at $1.00/unit, which approximates fair value. Amounts are generally invested in interest-bearing accounts.

(f)
The alternative investments are diversified across multiple asset managers and several types of asset classes including hedge funds, private equity partnerships and real estate funds. The hedge funds are valued at net asset value. Fair value of the private equity partnerships is determined based on discounted cash flow analysis that utilizes unobservable inputs such as weighted average cost of capital ranging from 8.8% to 16.1% for 2013 and 7.3% to 20.0% for 2012; residual growth rate assumptions ranging from 1.0% to 4.0% for 2013 and 1.5% to 4.0% for 2012; revenue growth rates ranging from 2.2% to 6.6% for 2013 and 1.6% to 9.1% for 2012; and EBITDA of market comparable companies with multiples ranging from 7.0 to 13.2 for 2013 and 4.8 to 14.5 for 2012. The fair value of our real estate funds is based on the utilization of various unobservable inputs including but not limited to rental rate factors ranging from 0% to 25% for 2013 and 2012; capitalization rates ranging from 5% to 8% for 2013 and 2012; discount rates ranging from 7% to 9% for 2013 and 2012; and inflation rates ranging from 0% to 5% for 2013 and 2012.
Schedule of Effect of Significant Unobservable Inputs, Changes in Plan Assets [Table Text Block]
The following table summarizes the changes in our Level 3 pension plan assets for the years ended September 30, 2013 and 2012 (in millions):
 
 
Non-US
Corporate
Bonds
 
Alternative
Investments
 
Total
Balance as of September 30, 2011
$
1.4

 
$
181.9

 
$
183.3

Purchases, sales, issuances, and settlements, net
(1.3
)
 
(1.6
)
 
(2.9
)
Actual return on plan assets:
 
 
 
 
 
     Relating to instruments still held at end of year
—

 
9.7

 
9.7

     Relating to instruments sold during the year
(0.1
)
 
2.8

 
2.7

Transfers out of level 3
—

 
(129.5
)
 
(129.5
)
Balance as of September 30, 2012
$
—

 
$
63.3

 
$
63.3

Purchases, sales, issuances, and settlements, net
—

 
(9.0
)
 
(9.0
)
Actual return on plan assets:
 
 
 
 
 
     Relating to instruments still held at end of year
—

 
2.5

 
2.5

     Relating to instruments sold during the year
—

 
3.6

 
3.6

Balance as of September 30, 2013
$
—

 
$
60.4

 
$
60.4
Schedule Of Multiemployer Plans [Table Text Block]
The following table lists our participation in our multiemployer and other plans that are individually significant for the years ended September 30 (in millions):

Pension Fund
EIN / Pension Plan Number
 
Pension Protection Act Zone Status
 
FIP / RP Status Pending / Implemented
 
Contributions (a)
 
Surcharge imposed?
 
Expiration CBA
 
 
 
2013
 
2012
 
 
 
2013
 
2012
 
2011
 
 
 
 
U.S. Multiemployer plans:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Pace Industry Union-Management Pension Fund
11-6166763 / 001
 
Red
 
Red
 
Implemented
 
$
3.9

 
$
3.6

 
$
1.8

 
Yes
 
9/30/11 to 8/2/2017
Other Funds
 
 
 
 
 
 
 
 
3.2

 
6.2

 
2.8

 
 
 
 
         Total Contributions:
 
 
 
 
 
 
 
 
$
7.1

 
$
9.8

 
$
4.6

 
 
 
 

(a)
Contributions represent the amounts contributed to the plan during the fiscal year. Our contributions for fiscal 2012 and 2011 exceeded 5% of total plan contributions. Although the plan data for fiscal 2013 is not yet available, we would expect to continue to exceed 5% of total plan contributions. Contributions for fiscal 2013 exclude $13.2 million accrued related to a partial plan withdrawal.