Accumulated Other Comprehensive Loss

3 Months Ended

Dec. 31, 2018

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

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 2018:



	Derivatives qualifying as hedges			Foreign currency translation adjustments			Pension and postretirement benefits			Total
Balance at 30 September 2018		($37.6	)		($1,009.8	)		($694.5	)		($1,741.9	)
Other comprehensive loss before reclassifications	(10.3		)	(68.1		)	(3.9		)	(82.3		)
Amounts reclassified from AOCL	(3.1		)	—			15.2			12.1
Net current period other comprehensive income (loss)	(13.4		)	(68.1		)	11.3			(70.2		)
Amount attributable to noncontrolling interests	(.1		)	(.8		)	—			(.9		)
Balance at 31 December 2018		($50.9	)		($1,077.1	)		($683.2	)		($1,811.2	)

The table below summarizes the reclassifications out of AOCL and the affected line item on the consolidated income statements:



	Three Months Ended
	31 December
	2018			2017
(Gain) Loss on Cash Flow Hedges, net of tax
Sales/Cost of sales		$.5			$1.0
Other income/expense, net	(7.4		)	(1.4		)
Interest expense	3.8			1.2
Total (Gain) Loss on Cash Flow Hedges, net of tax		($3.1	)		$.8
Currency Translation Adjustment^(A)		$—			$3.1
Pension and Postretirement Benefits, net of tax^(B)		$15.2			$22.9


^(A)	The fiscal year 2018 impact is reflected in "Cost of sales" on the consolidated income statements 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 AOCL 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 9, Retirement Benefits, for additional information.