Accumulated Other Comprehensive Income (Loss)

12 Months Ended

Sep. 30, 2020

Accumulated Other Comprehensive Income (Loss)

Note 20 — Accumulated Other Comprehensive Income (Loss)

Other comprehensive income (loss) principally comprises (1) gains and losses on derivative instruments qualifying as cash flow hedges, net of reclassifications to net income; (2) actuarial gains and losses on postretirement benefit plans, net of associated amortization; and (3) foreign currency translation and long-term intra-company transaction adjustments.

Changes in AOCI during Fiscal 2020, Fiscal 2019 and Fiscal 2018 are as follows:


	Postretirement Benefit Plans		Derivative Instruments		Foreign Currency		Total
AOCI - September 30, 2017	$	(19)	$	(21)	$	(53)	$	(93)
Other comprehensive income (loss) before reclassification adjustments (after-tax)	10		1		(30)		(19)
Amounts reclassified from AOCI:
Reclassification adjustments (pre-tax)	(3)		7		—		4
Reclassification adjustments tax expense (benefit)	1		(3)		—		(2)
Reclassification adjustments (after-tax)	(2)		4		—		2
Other comprehensive income (loss) attributable to UGI	8		5		(30)		(17)
AOCI - September 30, 2018	$	(11)	$	(16)	$	(83)	$	(110)
Other comprehensive loss before reclassification adjustments (after-tax)	(13)		(7)		(83)		(103)
Amounts reclassified from AOCI:
Reclassification adjustments (pre-tax)	2		4		—		6
Reclassification adjustments tax benefit	(1)		(2)		—		(3)
Reclassification adjustments (after-tax)	1		2		—		3
Other comprehensive loss attributable to UGI	(12)		(5)		(83)		(100)
Reclassification of stranded income tax effects related to TCJA	$	(3)	$	(4)	$	—	$	(7)
AOCI - September 30, 2019	$	(26)	$	(25)	$	(166)	$	(217)
Other comprehensive (loss) income before reclassification adjustments (after-tax)	(3)		(38)		99		58
Amounts reclassified from AOCI:
Reclassification adjustments (pre-tax)	4		13		—		17
Reclassification adjustments tax benefit	(1)		(4)		—		(5)
Reclassification adjustments (after-tax)	3		9		—		12
Other comprehensive (loss) income attributable to UGI	—		(29)		99		70

AOCI - September 30, 2020	$	(26)	$	(54)	$	(67)	$	(147)

For additional information on amounts reclassified from AOCI relating to derivative instruments, see Note 19.