Additional outstanding shares committed to purchase within the next twelve months

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- Definition

Largest minority shareholder has right to exercise a put option to require Air Products to purchase additional equity interest at a redemption value equal to fair market value during a two-year period beginning on 1 July 2015 subject to a minimum price linked to the original acquisition date value excalated by an inflation factor.

+ References

No definition available.

+ Details

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- Definition

The amount of acquisition cost of a business combination allocated to other nets assets

+ References

No definition available.

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- Definition

No authoritative reference available.

+ References

No definition available.

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- Definition

No authoritative reference available.

+ References

No definition available.

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- Definition

The calculated weighted-average amortization period of a major class of finite-lived intangible assets acquired during the current period either individually or as part of a group of assets (in either an asset acquisition or business combination). A major class is composed of intangible assets that can be grouped together because they are similar, either by their nature or by their use in the operations of a company.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

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-Paragraph 44

-Subparagraph a(3)

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-Publisher FASB

-Name Accounting Standards Codification

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-SubTopic 30

-Section 50

-Paragraph 1

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- Definition

Amount of cash paid to acquire the entity.

+ References

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-Name Statement of Financial Accounting Standard (FAS)

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-Paragraph 51

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- Definition

Fair Value of the liabilities incurred by the acquirer to former owners of the acquiree, including the fair value of any contingent consideration. If liabilities transferred as consideration remain within the combined entity after the business combination (for example, because the assets or liabilities were transferred to the acquiree rather than to its former owners), and the acquirer therefore retains control of them; in that situation, the acquirer measures those liabilities at their carrying amounts immediately before the acquisition date.

+ References

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-Publisher FASB

-Name Accounting Standards Codification

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-Section 25

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- Definition

The total cost of the acquired entity including the cash paid to shareholders of acquired entities, fair value of debt and equity securities issued to shareholders of acquired entities, the fair value of the liabilities assumed, and direct costs of the acquisition.

+ References

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- Definition

Percentage of voting equity interests acquired in the business combination.

+ References

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-Name Statement of Financial Accounting Standard (FAS)

-Number 141R

-Paragraph 68

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- Definition

The amount of acquisition cost of a business combination allocated to an identifiable intangible asset that will be amortized.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

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- Definition

Amount of goodwill arising from a business combination, which is the excess of the cost of the acquired entity over the amounts assigned to assets acquired and liabilities assumed.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

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- Definition

The amount of goodwill arising from a business combination that is expected to be deductible for tax purposes.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 805

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-Name Statement of Financial Accounting Standard (FAS)

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- Definition

The amount of acquisition cost of a business combination allocated to property, plant and equipment to be used in ongoing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 51

-Subparagraph e

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

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- Definition

Total revenue reported by the acquired entity for its previous full fiscal year before the business acquisition.

+ References

No definition available.

+ Details

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- Definition

In a business combination achieved in stages, this element represents the acquisition-date fair value of the equity interest in the acquiree held by the acquirer immediately before the acquisition date.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Number 141R

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- Definition

In a business combination achieved in stages, this element represents the acquisition-date percentage of equity in the acquiree held by the acquirer immediately before the acquisition date.

+ References

No definition available.

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- Definition

In a business combination achieved in stages, this element represents the amount of gain recognized by the entity as a result of remeasuring to fair value the equity interest in the acquiree it held before the business combination.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

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- Definition

The cash inflow associated with the acquisition of business during the period (for example, cash that was held by the acquired business).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 15, 16, 17

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-Publisher FASB

-Name Accounting Standards Codification

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-Name Accounting Standards Codification

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- Definition

The cash outflow associated with the acquisition of a business, net of the cash acquired from the purchase.

+ References

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

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Business Combinations (Details) In Millions, except Per Share data, unless otherwise specified	3 Months Ended		9 Months Ended		3 Months Ended	6 Months Ended	9 Months Ended	12 Months Ended
	Jun. 30, 2012 USD ($)	Jun. 30, 2011 USD ($)	Jun. 30, 2012 USD ($)	Jun. 30, 2011 USD ($)	Jun. 30, 2012 DANanoMaterials [Member] USD ($)	Apr. 02, 2012 DANanoMaterials [Member] USD ($) yr	Jun. 30, 2012 DANanoMaterials [Member] USD ($)	Dec. 31, 2011 DANanoMaterials [Member] USD ($)	Dec. 31, 2011 Indura [Member] USD ($)	Jul. 03, 2012 Indura [Member] USD ($)	Jul. 03, 2012 Indura [Member] CLP	Jul. 01, 2012 Indura [Member]
Business Acquisition [Line Items]
Percentage of shares purchased						50.00%				13.00%	13.00%	51.80%
Acquiree revenues for previous calendar year								$ 90	$ 480
Purchase price of acquired entity						158
Payments to Acquire Businesses, Net of Cash Acquired			173.8	9.9		147.0
Cash acquired from acquisition						11.0
Allocation to plant and equipment						26.0
Allocation to identified intangibles						100.0
Allocation to goodwill						125.0
Goodwill deductible for tax purposes						50.0
Allocation to other net assets						27.0
Intangibles useful life						22
Previous percent ownership						50.00%
Fair value of previously held equity interest						120.0
Gain on previously held equity interest	85.9	0	85.9	0	85.9		85.9
Gain on previously held equity interest, after tax					54.6		54.6
Gain on previously held equity interest, per share					$ 0.25		$ 0.25
Cash Consideration										699	345,900
Acquired debt										$ 196.0	97,000.0
Agreement to purchase additional shares under put option												30.50%
Additional shares committed to purchase												2.00%