XML 61 R24.htm IDEA: XBRL DOCUMENT v2.4.0.8
Significant Accounting Policies (Tables)
6 Months Ended
Mar. 31, 2014
Accounting Policies [Abstract]  
Shares Used in Computing Basic and Diluted Earnings Per Share
Shares used in computing basic and diluted earnings per share are as follows:
 
 
 
Three Months Ended
March 31,
 
Six Months Ended
March 31,
 
 
2014
 
2013
 
2014
 
2013
Denominator (thousands of shares):
 
 
 
 
 
 
 
 
Average common shares outstanding for basic computation
 
115,173

 
113,709

 
114,996

 
113,416

Incremental shares issuable for stock options and awards
 
1,574

 
1,490

 
1,530

 
1,413

Average common shares outstanding for diluted computation
 
116,747

 
115,199

 
116,526

 
114,829

Changes in Accumulated Other Comprehensive Income
Changes in accumulated other comprehensive income (“AOCI”) during the three and six months ended March 31, 2014, are as follows:
 
 
 
 
 
 
 
 
Three Months Ended March 31, 2014:
Postretirement
 
Derivative
 
Foreign
 
 
 
Benefit Plans
 
Instruments
 
Currency
 
Total
Balance, December 31, 2013
$
(16.0
)
 
$
(15.8
)
 
$
64.0

 
$
32.2

Other comprehensive income (loss) before reclassification adjustments (after-tax)

 
6.3

 
(0.6
)
 
5.7

Amounts reclassified from AOCI and noncontrolling interests:
 
 
 
 
 
 

    Reclassification adjustments (pre-tax)
0.3

 
(34.7
)
 

 
(34.4
)
    Reclassification adjustments tax (expense) benefit
(0.1
)
 
3.3

 

 
3.2

    Reclassification adjustments (after-tax)
0.2

 
(31.4
)
 

 
(31.2
)
Other comprehensive income (loss)
0.2

 
(25.1
)
 
(0.6
)
 
(25.5
)
Add comprehensive loss attributable to noncontrolling interests, principally in AmeriGas Partners

 
17.6

 

 
17.6

Other comprehensive income (loss) attributable to UGI
0.2

 
(7.5
)
 
(0.6
)
 
(7.9
)
Balance, March 31, 2014
$
(15.8
)
 
$
(23.3
)
 
$
63.4

 
$
24.3

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Six Months Ended March 31, 2014:
Postretirement
 
Derivative
 
Foreign
 
 
 
Benefit Plans
 
Instruments
 
Currency
 
Total
Balance, September 30, 2013
$
(16.4
)
 
$
(26.9
)
 
$
51.7

 
$
8.4

Other comprehensive income before reclassification adjustments (after-tax)

 
46.8

 
11.7

 
58.5

Amounts reclassified from AOCI and noncontrolling interests:
 
 
 
 
 
 
 
    Reclassification adjustments (pre-tax)
0.6

 
(50.5
)
 

 
(49.9
)
    Reclassification adjustments tax (expense) benefit

 
5.3

 

 
5.3

    Reclassification adjustments (after-tax)
0.6

 
(45.2
)
 

 
(44.6
)
Other comprehensive income
0.6

 
1.6

 
11.7

 
13.9

Add comprehensive loss attributable to noncontrolling interests, principally in AmeriGas Partners

 
2.0

 

 
2.0

Other comprehensive income attributable to UGI
0.6

 
3.6

 
11.7

 
15.9

Balance, March 31, 2014
$
(15.8
)
 
$
(23.3
)
 
$
63.4

 
$
24.3