Accumulated Other Comprehensive Loss

3 Months Ended

Dec. 31, 2017

Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]

Accumulated Other Comprehensive Loss

ACCUMULATED OTHER COMPREHENSIVE LOSS

The tables below summarize changes in accumulated other comprehensive loss (AOCL), net of tax, attributable to Air Products for the three months ended 31 December 2017:

	Derivatives qualifying as hedges			Foreign currency translation adjustments			Pension and postretirement benefits			Total
Balance at 30 September 2017	$	(53.1	)	$	(787.1	)	$	(1,007.2	)	$	(1,847.4	)
Other comprehensive income (loss) before reclassifications	(9.5		)	136.4			—			126.9
Amounts reclassified from AOCL	.8			3.1			22.9			26.8
Net current period other comprehensive income (loss)	(8.7		)	139.5			22.9			153.7
Amount attributable to noncontrolling interests	—			1.9			—			1.9
Balance at 31 December 2017	$	(61.8	)	$	(649.5	)	$	(984.3	)	$	(1,695.6	)

The table below summarizes the reclassifications out of accumulated other comprehensive loss and the affected line item on the consolidated income statements:

	Three Months Ended
	31 December
	2017			2016
(Gain) Loss on Cash Flow Hedges, net of tax
Sales/Cost of sales	$	1.0		$	4.6
Other income (expense), net	(1.4		)	21.1
Interest expense	1.2			(.1		)
Total (Gain) Loss on Cash Flow Hedges, net of tax	$	.8		$	25.6
Currency Translation Adjustment(A)	$	3.1		$	—
Pension and Postretirement Benefits, net of tax(B)	$	22.9		$	27.4

^(A)  The impact is reflected in "Cost of sales" and relates to an equipment sale resulting from the termination of a contract in the Industrial Gases – Asia segment.

^(B) 

The components of net periodic benefit cost reclassified out of accumulated other comprehensive loss include items such as prior service cost amortization, actuarial loss amortization, and settlements and are included in “Other non-operating income (expense), net” on the consolidated income statements. Refer to Note 11, Retirement Benefits, for additional information.