XML 117 R34.htm IDEA: XBRL DOCUMENT v2.4.0.8
Summary of Significant Accounting Policies (Tables)
 12 Months Ended
Sep. 30, 2014
Accounting Policies [Abstract]  
Shares used in computing basic and diluted earnings per share
In the following table, we present shares used in computing basic and diluted earnings per share for Fiscal 2014, Fiscal 2013 and Fiscal 2012:
(Thousands of shares)
 
2014
 
2013
 
2012
Average common shares outstanding for basic computation
 
172,733

 
170,885

 
168,872

Incremental shares issuable for stock options and common stock awards (a)
 
2,498

 
2,397

 
1,276

Average common shares outstanding for diluted computation
 
175,231

 
173,282

 
170,148


(a)
For Fiscal 2014, Fiscal 2013 and Fiscal 2012, there were approximately 0 shares, 132 shares and 122 shares, respectively, associated with outstanding stock option awards that were not included in the computation of diluted earnings per share above because their effect was antidilutive.
Schedule of Changes in Accumulated Other Comprehensive Income
Changes in AOCI during Fiscal 2014 are as follows:
 
Postretirement
Benefit
Plans
 
Derivative
Instruments
 
Foreign
Currency
 
Total
AOCI - September 30, 2013
$
(16.4
)
 
$
(26.9
)
 
$
51.7

 
$
8.4

Other comprehensive (loss) income before reclassification adjustments (after-tax)
(5.2
)
 
54.0

 
(43.0
)
 
5.8

Amounts reclassified from AOCI and noncontrolling interests:
 
 
 
 
 
 
 
    Reclassification adjustments (pre-tax)
1.6

 
(47.2
)
 
—

 
(45.6
)
    Reclassification adjustments tax (expense) benefit
(0.6
)
 
2.0

 
—

 
1.4

    Reclassification adjustments (after-tax)
1.0

 
(45.2
)
 
—

 
(44.2
)
Other comprehensive (loss) income
(4.2
)
 
8.8

 
(43.0
)
 
(38.4
)
Add comprehensive loss attributable to noncontrolling interests, principally in AmeriGas Partners
—

 
8.8

 
—

 
8.8

Other comprehensive (loss) income attributable to UGI
(4.2
)
 
17.6

 
(43.0
)
 
(29.6
)
AOCI - September 30, 2014
$
(20.6
)
 
$
(9.3
)
 
$
8.7

 
$
(21.2
)