View Filing Data

Print Document View Excel Document

Document And Entity Information	3 Months Ended
Document And Entity Information	Dec. 31, 2011 shares
Document And Entity Information [Abstract]
Entity Registrant Name	AIR PRODUCTS & CHEMICALS INC /DE/
Entity Central Index Key	0000002969
Document Type	10-Q
Document Period End Date	Dec. 31, 2011
Amendment Flag	false
Current Fiscal Year End Date	--09-30
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	Q1
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding	210,605,272

Consolidated Balance Sheets - USD ($) $ in Millions	Dec. 31, 2011	Sep. 30, 2011
Current Assets
Cash and cash items	$ 407.3	$ 422.5
Trade receivables, net	1,529.5	1,575.0
Inventories	704.1	681.4
Contracts in progress, less progress billings	155.9	146.7
Prepaid expenses	85.0	77.9
Other receivables and current assets	294.4	286.3
Total Current Assets	3,176.2	3,189.8
Investment in net assets of and advances to equity affiliates	1,007.2	1,011.6
Plant and equipment, at cost	17,439.2	17,227.1
Less: Accumulated depreciation	9,913.3	9,815.1
Plant and equipment, net	7,525.9	7,412.0
Goodwill	877.5	892.4
Intangible assets, net	249.8	260.7
Noncurrent capital lease receivables	1,106.7	1,042.8
Other noncurrent assets	448.0	481.4
Total Noncurrent Assets	11,215.1	11,100.9
Total Assets	14,391.3	14,290.7
Current Liabilities
Payables and accrued liabilities	1,482.1	1,641.8
Accrued income taxes	123.3	65.5
Short-term borrowings	267.9	562.5
Current portion of long-term debt	463.9	72.2
Total Current Liabilities	2,337.2	2,342.0
Long-term debt	3,884.2	3,927.5
Other noncurrent liabilities	1,513.3	1,512.4
Deferred income taxes	599.5	570.1
Total Noncurrent Liabilities	5,997.0	6,010.0
Total Liabilities	8,334.2	8,352.0
Commitments and Contingencies - See Note 10
Air Products Shareholders' Equity
Common stock (par value $1 per share; issued 2012 and 2011 - 249,455,584 shares)	249.4	249.4
Capital in excess of par value	794.8	805.6
Retained earnings	8,723.8	8,599.5
Accumulated other comprehensive loss	(1,275.6)	(1,253.4)
Treasury stock, at cost (2012 - 38,850,312 shares; 2011 - 39,270,328 shares)	(2,583.4)	(2,605.3)
Total Air Products Shareholders' Equity	5,909.0	5,795.8
Noncontrolling Interests	148.1	142.9
Total Equity	6,057.1	5,938.7
Total Liabilities and Equity	$ 14,391.3	$ 14,290.7

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2011	Sep. 30, 2011
Consolidated Balance Sheets [Abstract]
Common stock, par value	$ 1	$ 1
Common stock, issued shares	249,455,584	249,455,584
Treasury stock, shares	38,850,312	39,270,328

Consolidated Income Statements - USD ($) shares in Millions, $ in Millions	3 Months Ended
	Dec. 31, 2011	Dec. 31, 2010
Consolidated Income Statements [Abstract]
Sales	$ 2,423.1	$ 2,391.7
Cost of sales	1,774.3	1,720.5
Selling and administrative	248.9	244.6
Research and development	28.1	29.2
Net loss on Airgas transaction		43.5
Other income, net	12.9	6.7
Operating Income	384.7	360.6
Equity affiliates' income	37.1	27.8
Interest expense	29.4	31.0
Income before Taxes	392.4	357.4
Income tax provision	136.1	81.5
Net Income	256.3	275.9
Less: Net Income Attributable to Noncontrolling Interests	8.2	7.3
Net income attributable to Air Products	$ 248.1	$ 268.6
Basic Earnings Per Common Share Attributable to Air Products	$ 1.18	$ 1.25
Diluted Earnings Per Common Share Attributable to Air Products	$ 1.16	$ 1.23
Weighted Average of Common Shares Outstanding (in millions)	210.3	214.2
Weighted Average of Common Shares Outstanding Assuming Dilution (in millions)	213.9	219.2
Dividends Declared Per Common Share - Cash	$ 0.58	$ 0.49

Consolidated Comprehensive Income Statements - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2011	Dec. 31, 2010
Consolidated Comprehensive Income Statements [Abstract]
Net Income	$ 256.3	$ 275.9
Other Comprehensive Income (Loss), net of tax:
Translation adjustments, net of tax of $14.0 and $13.9	(38.2)	48.0
Net loss on derivatives, net of tax of ($3.4) and ($4.0)	(9.3)	(6.2)
Unrealized holding loss on available-for-sale securities, net of tax of ($3.1)		(5.2)
Reclassification adjustments:
Derivatives, net of tax of $4.1 and $4.2	9.9	7.0
Available-for-sale securities, net of tax of ($.1)		(0.2)
Pension and postretirement benefits, net of tax of $8.9 and $8.7	16.1	16.5
Total Other Comprehensive Income (Loss)	(21.5)	59.9
Comprehensive Income	234.8	335.8
Comprehensive Income Attributable to Noncontrolling Interests	8.9	15.1
Comprehensive Income Attributable to Air Products	$ 225.9	$ 320.7

Consolidated Comprehensive Income Statements (Parenthetical) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2011	Dec. 31, 2010
Consolidated Comprehensive Income Statements [Abstract]
Tax effect on translation adjustments	$ 14.0	$ 13.9
Tax effect on net gain (loss) on derivatives	(3.4)	(4.0)
Tax effect on unrealized holding gain (loss) on available-for-sale securities		(3.1)
Tax effect on derivative adjustments	4.1	4.2
Tax effect on available-for-sale securities		(0.1)
Tax effect on pension and post retirement benefits reclassified	$ 8.9	$ 8.7

- Definition

Tax effect on the change in the balance sheet adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into reporting currency of the reporting entity for the period being reported.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 23, 24, 25, 26
-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.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 25
-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.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 52
-Paragraph 31
-Subparagraph c
-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.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 30
-Section 45
-Paragraph 20
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=6915805&loc=d3e32211-110900

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e640-108580

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph c(3)
-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.

+ Details

- Definition

For each annual statement of income presented, the tax effect of the net gain (loss) recognized in other comprehensive income that is a reclassification adjustment of other comprehensive income as a result of being recognized as a component of net periodic benefit cost for the period.

+ References + Details

Consolidated Statements Of Cash Flows - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2011	Dec. 31, 2010
Operating Activities
Net Income	$ 256.3	$ 275.9
Less: Net income attributable to noncontrolling interests	8.2	7.3
Net income attributable to Air Products	248.1	268.6
Adjustments to reconcile net income to cash provided by operating activities:
Depreciation and amortization	212.5	217.6
Deferred income taxes	26.3	(2.3)
Undistributed earnings of unconsolidated affiliates	(10.4)	14.9
Gain on sale of assets and investments	(4.9)	(0.8)
Share-based compensation	11.8	10.2
Noncurrent capital lease receivables	(61.2)	(37.7)
Net loss on Airgas transaction		43.5
Payment of acquisition-related costs		(12.0)
Other adjustments	17.9	30.2
Working capital changes that provided (used) cash, excluding effects of acquisitions and divestitures:
Trade receivables	27.8	(11.5)
Inventories	(23.3)	(10.2)
Contracts in progress, less progress billings	(9.6)	9.8
Other receivables	8.2	11.6
Payables and accrued liabilities	(58.2)	(229.3)
Other working capital	45.7	34.0
Cash Provided by Operating Activities	430.7	336.6
Investing Activities
Additions to plant and equipment	(349.7)	(306.9)
Investment in and advances to unconsolidated affiliates	(21.2)
Proceeds from sale of assets and investments	11.9	33.2
Change in restricted cash	2.0	(3.1)
Cash Used for Investing Activities	(357.0)	(276.8)
Financing Activities
Long-term debt proceeds	400.1	38.5
Payments on long-term debt	(3.3)	(137.6)
Net decrease in commercial paper and short-term borrowings	(315.4)	(33.3)
Dividends paid to shareholders	(121.9)	(104.8)
Proceeds from stock option exercises	7.9	36.8
Excess tax benefit from share-based compensation	2.8	8.5
Payment for subsidiary shares from noncontrolling interests	(58.4)
Other financing activities	(0.1)	1.3
Cash Used for Financing Activities	(88.3)	(190.6)
Effect of Exchange Rate Changes on Cash	(0.6)	3.7
Decrease in Cash and Cash Items	(15.2)	(127.1)
Cash and Cash Items - Beginning of Year	422.5	374.3
Cash and Cash Items - End of Period	$ 407.3	$ 247.2

Basis Of Presentation And Major Accounting Policies

3 Months Ended

Dec. 31, 2011

Basis Of Presentation And Major Accounting Policies [Abstract]

Basis Of Presentation And Major Accounting Policies

1.	BASIS OF PRESENTATION AND MAJOR ACCOUNTING POLICIES

Refer to our 2011 Form 10-K for a description of major accounting policies. There have been no material changes to these accounting policies during the first three months of 2012.

The consolidated financial statements of Air Products and Chemicals, Inc. and its subsidiaries ("we", "our", "us", the "Company", "Air Products", or "registrant") included herein have been prepared by us, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (SEC). Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations. In our opinion, the accompanying statements reflect adjustments necessary to present fairly the financial position, results of operations, and cash flows for those periods indicated, and contain adequate disclosure to make the information presented not misleading. Adjustments included herein are of a normal, recurring nature unless otherwise disclosed in the Notes. The interim results for the periods indicated herein, however, do not reflect certain adjustments, such as the valuation of inventories on the LIFO cost basis, which can only be finally determined on an annual basis. The consolidated financial statements and related Notes included herein should be read in conjunction with the financial statements and Notes thereto included in our latest Form 10-K in order to fully understand the basis of presentation. Results of operations for interim periods are not necessarily indicative of the results of operations for a full year.

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 2-6
-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.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Name Statement of Position (SOP)
-Publisher AICPA
-Number 94-6
-Paragraph 10
-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.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Name FASB Interpretation (FIN)
-Publisher FASB
-Number 46R
-Paragraph 4, 14, 15
-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.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 10
-Section 45
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6359553&loc=d3e288-107754

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2197480

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6921930&loc=d3e5614-111684

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 915
-SubTopic 235
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6472506&loc=d3e38932-110933

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 852
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2209116

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 272
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6373374&loc=d3e70478-108055

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6970148&loc=SL6228881-111685

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2122150

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6359566&loc=d3e326-107755

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 720
-SubTopic 15
-URI http://asc.fasb.org/subtopic&trid=2122524

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 275
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2134480

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS140-4/FIN46(R)-8
-Paragraph 8, C1, C7
-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.

+ Details

New Accounting Guidance

3 Months Ended

Dec. 31, 2011

New Accounting Guidance [Abstract]

New Accounting Guidance

2.	NEW ACCOUNTING GUIDANCE

New Accounting Guidance to be Implemented

Goodwill Impairment

In September 2011, the FASB issued authoritative guidance that amends previous guidance related to the manner in which entities test goodwill for impairment. The new guidance provides an entity the option to first perform a qualitative assessment to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If it is determined to be more likely than not that the fair value of a reporting unit is less than its carrying amount, entities must perform the quantitative analysis of the goodwill impairment test. Otherwise, the quantitative test is optional. This guidance will be effective for us for annual and interim goodwill impairment tests performed after 30 September 2012. The implementation of this guidance does not impact our consolidated financial statements.

Multiemployer Pension

In September 2011, the FASB issued authoritative guidance that amends previous guidance related to the disclosure requirements for employers participating in multiemployer pension plans. The purpose of the new disclosures is to provide financial statement users with information about an employer's level of participation in and the financial health of significant plans. Current recognition and measurement guidance for an employer's participation in a multiemployer plan is not affected. This guidance will be effective for our fiscal year 2012 annual disclosures. Based on our level of participation in multiemployer plans, the impact of adopting this guidance should not be material to our consolidated financial statements.

Statement of Comprehensive Income

In June 2011, the FASB issued authoritative guidance that amends previous guidance for the presentation of comprehensive income. It eliminates the current option to present other comprehensive income in the statement of changes in equity. Under this revised guidance, an entity will have the option to present the components of net income and other comprehensive income in either a single continuous statement of comprehensive income or in two separate but consecutive financial statements. The standard is effective for us beginning in the first quarter of fiscal year 2013. We are currently evaluating the presentation alternatives for adopting the guidance, but we do not anticipate a material impact on our consolidated financial statements upon adoption.

Fair Value Measurements

In May 2011, the FASB issued authoritative guidance that amends previous guidance for fair value measurement and disclosure requirements. The revised guidance changes certain fair value measurement principles, clarifies the application of existing fair value measurements and expands the disclosure requirements, particularly for Level 3 fair value measurements, which utilize inputs that are based on our own internal assumptions. This standard is effective for us beginning in the second quarter of fiscal year 2012. We have evaluated the impact of this guidance and concluded that it will not have a material impact on our consolidated financial statements.

- Definition

Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 154
-Paragraph 2, 17, 18
-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.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 28
-Paragraph 23, 24
-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.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 01
-Paragraph b
-Subparagraph 6
-Article 10

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6801783&loc=d3e22499-107794

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6801783&loc=d3e22580-107794

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Indirect Effects of a Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6515603

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Accounting Change
-URI http://asc.fasb.org/extlink&oid=6503790

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6507316

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Direct Effects of a Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6510796

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.10-01.(b)(6))
-URI http://asc.fasb.org/extlink&oid=6958853&loc=d3e46468-122699

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6801783&loc=d3e22583-107794

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Retrospective Application
-URI http://asc.fasb.org/extlink&oid=6523989

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=6372559&loc=d3e725-108305

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=6372559&loc=d3e765-108305

+ Details

Subsequent Event - Discontinued Operations

3 Months Ended

Dec. 31, 2011

Subsequent Event - Discontinued Operations [Abstract]

Subsequent Event - Discontinued Operations

3.	SUBSEQUENT EVENT – DISCONTINUED OPERATIONS

Homecare

In January 2012, the Board of Directors authorized the sale of our Homecare business. This business is currently reported in the Merchant Gases segment and will be accounted for as discontinued operations in the second quarter of fiscal year 2012. Assets of the Homecare business totaled approximately $525 as of 31 December 2011.

On 8 January 2012, we reached agreements for The Linde Group to purchase our Homecare business in Belgium, Germany, France, Portugal and Spain. This business represents approximately 80% of our total Homecare business revenues.

The transactions are subject to regulatory approvals and employee consultation requirements and are expected to close in the second quarter of fiscal year 2012. Total sale proceeds of €590 million (approximately $767) will be received in cash at closing. This amount includes contingent proceeds of €110 million (approximately $143) related to future business activity in Spain and Portugal. The gain related to the contingent proceeds will be deferred until the contingency period ends and the final proceeds are realized per the terms of the agreement. We will also be entitled to receive additional cash proceeds based on a percentage of the collection of the accounts receivable recorded between 30 September 2011 and the sale closing date. We anticipate a gain on the sale of this business in the second quarter of fiscal year 2012.

We expect to sell the remaining portion of the Homecare business, which is primarily in the United Kingdom, within the next year.

Airgas Transaction

3 Months Ended

Dec. 31, 2011

Airgas Transaction [Abstract]

Airgas Transaction

4.	AIRGAS TRANSACTION

In February 2010, we commenced a tender offer to acquire all the outstanding common stock of Airgas, Inc. (Airgas), including the associated preferred stock purchase rights. Based on a decision by the Delaware Chancery Court to uphold the decision of Airgas' Board of Directors to retain the preferred stock purchase rights, we withdrew our offer on 15 February 2011.

The three months ended 31 December 2010 included an expense of $43.5 ($27.2 after-tax, or $.12 per share) which was reflected separately on the consolidated income statement as "Net loss on Airgas transaction." This expense included amortization of the fees related to the term loan credit facility and other acquisition-related costs. The three months ended 31 December 2010 included cash payments for acquisition-related costs of $12.0, which was classified as an operating activity on the consolidated statements of cash flows. For additional details on this transaction, refer to Note 3, Airgas Transaction, in our 2011 Form 10-K.

Inventories

3 Months Ended

Dec. 31, 2011

Inventories [Abstract]

Inventories

5.	INVENTORIES

The components of inventories are as follows:


	31 December 2011			30 September 2011
Inventories at FIFO Cost
Finished goods		$532.8			$489.1
Work in process		32.5			29.9
Raw materials, supplies and other		238.2			258.2
		803.5			777.2
Less: Excess of FIFO cost over LIFO cost		(99.4	)		(95.8	)
		$704.1			$681.4

FIFO cost approximates replacement cost. Our inventories have a high turnover, and as a result, there is little difference between the original cost of an item and its current replacement cost.

Goodwill

3 Months Ended

Dec. 31, 2011

Goodwill [Abstract]

Goodwill

6.	GOODWILL

Changes to the carrying amount of consolidated goodwill by segment for the three months ended 31 December 2011 are as follows:


	30 September 2011		Currency Translation			31 December 2011
Merchant Gases		$575.4		$(16.8	)		$558.6
Tonnage Gases		14.1		(.2	)		13.9
Electronics and Performance Materials		302.9		2.1			305.0
		$892.4		$(14.9	)		$877.5

Goodwill is subject to impairment testing at least annually. In addition, goodwill is tested more frequently if a change in circumstances or the occurrence of events indicates that potential impairment exists.

Financial Instruments

3 Months Ended

Dec. 31, 2011

Financial Instruments [Abstract]

Financial Instruments

7.	FINANCIAL INSTRUMENTS

Currency Price Risk Management

Our earnings, cash flows, and financial position are exposed to foreign currency risk from foreign currency denominated transactions and net investments in foreign operations. It is our policy to minimize our cash flow volatility to changes in currency exchange rates. This is accomplished by identifying and evaluating the risk that our cash flows will change in value due to changes in exchange rates and by executing the appropriate strategies necessary to manage such exposures. Our objective is to maintain economically balanced currency risk management strategies that provide adequate downside protection.

Forward Exchange Contracts

We enter into forward exchange contracts to reduce the cash flow exposure to foreign currency fluctuations associated with highly anticipated cash flows and certain firm commitments such as the purchase of plant and equipment. The maximum remaining term of any forward exchange contract currently outstanding and designated as a cash flow hedge at 31 December 2011 is 2.7 years. Forward exchange contracts are also used to hedge the value of investments in certain foreign subsidiaries and affiliates by creating a liability in a currency in which we have a net equity position. The primary currency pair in this portfolio of forward exchange contracts is the Euro/U.S. dollar.

In addition to the forward exchange contracts that are designated as hedges, we utilize forward exchange contracts that are not designated as hedges. These contracts are used to economically hedge foreign currency-denominated monetary assets and liabilities, primarily working capital. The primary objective of these forward exchange contracts is to protect the value of foreign currency-denominated monetary assets and liabilities from the effects of volatility in foreign exchange rates that might occur prior to their receipt or settlement. This portfolio of forward exchange contracts comprises many different foreign currency pairs, with a profile that changes from time to time depending on business activity and sourcing decisions.

The table below summarizes our outstanding currency price risk management instruments:


	31 December 2011				30 September 2011
	US$ Notional		Years Average Maturity		US$ Notional		Years Average Maturity
Forward exchange contracts:
Cash flow hedges	$	1,307.6		.5	$	1,512.1		.4
Net investment hedges		615.8		1.7		635.8		2.0
Not designated		260.6		.1		226.3		.1
Total Forward Exchange Contracts	$	2,184.0		.8	$	2,374.2		.8

In addition to the above, we use foreign currency-denominated debt and qualifying intercompany loans that are related to an outstanding borrowing from a third party to hedge the foreign currency exposures of our net investment in certain foreign subsidiaries. The designated foreign currency denominated debt at 31 December 2011 included €720.7 million and 30 September 2011 included €742.1 million. The designated intercompany loans were €437.0 million at 31 December 2011 and 30 September 2011.

Debt Portfolio Management

It is our policy to identify on a continuing basis the need for debt capital and evaluate the financial risks inherent in funding the Company with debt capital. Reflecting the result of this ongoing review, the debt portfolio and hedging program are managed with the objectives and intent to (1) reduce funding risk with respect to borrowings made by us to preserve our access to debt capital and provide debt capital as required for funding and liquidity purposes, and (2) manage the aggregate interest rate risk and the debt portfolio in accordance with certain debt management parameters.

Interest Rate Swap Contracts

We enter into interest rate swap contracts to change the fixed/variable interest rate mix of our debt portfolio in order to maintain the percentage of fixed- and variable-rate debt within the parameters set by management. In accordance with these parameters, the agreements are used to optimize interest rate risks and costs inherent in our debt portfolio. Our interest rate swap portfolio will generally consist of fixed to floating swaps which are designated as fair value hedges and pre-issuance interest rate swap agreements to hedge the interest rate on anticipated fixed-rate debt issuance which are designated as cash flow hedges. At 31 December 2011, outstanding interest rate swaps were denominated in U.S. dollars and Euros. The notional amount of the interest rate swap agreements are equal to or less than the designated debt instrument being hedged. When interest rate swaps are used, the indices of the swap instruments and the debt to which they are designated are the same. It is our policy not to enter into any interest rate swap contracts which lever a move in interest rates on a greater than one-to-one basis.

Cross Currency Interest Rate Swap Contracts

We enter into cross currency interest rate swap contracts when our risk management function deems necessary. These contracts may entail both the exchange of fixed- and floating-rate interest payments periodically over the life of the agreement and the exchange of one currency for another currency at inception and at a specified future date. These contracts effectively convert the currency denomination of a debt instrument into another currency in which we have a net equity position while changing the interest rate characteristics of the instrument. The contracts are used to hedge certain net investments in foreign operations. The current cross currency swap portfolio consists of a single fixed-to-fixed swap between U.S. dollars and British Pound Sterling.

The following table summarizes our outstanding interest rate swaps and cross currency interest rate swaps:


	31 December 2011										30 September 2011
	US$ Notional		Pay %			Average Receive %			Years Average Maturity		US$ Notional		Pay %			Average Receive %			Years Average Maturity
Interest rate swaps (fair value hedge)	$	579.6		LIBOR			3.38	%		4.3	$	583.9		LIBOR			3.38	%		4.5
Cross currency interest rate swaps (net investment hedge)	$	32.2		5.54	%		5.48	%		2.2	$	32.2		5.54	%		5.48	%		2.5
Interest rate swaps (cash flow hedge)	$	—		—			—			—	$	300.0		2.33	%		LIBOR			.4

The table below summarizes the fair value and balance sheet location of our outstanding derivatives:


	Balance Sheet Location	31 December 2011		30 September 2011		Balance Sheet Location	31 December 2011		30 September 2011
	Balance Sheet Location	Fair Value		Fair Value		Balance Sheet Location	Fair Value		Fair Value
Derivatives Designated as Hedging Instruments:

Forward exchange contracts	Other receivables	$	14.9	$	22.0	Accrued liabilities	$	39.2	$	33.0

Interest rate swap contracts	Other receivables		10.0		5.8	Accrued liabilities		.9		3.8

Forward exchange contracts	Other noncurrent assets		52.4		45.0	Other noncurrent liabilities		1.8		1.0

Interest rate swap contracts	Other noncurrent assets		42.1		42.4	Other noncurrent liabilities		1.8		2.2
Total Derivatives Designated as Hedging Instruments		$	119.4	$	115.2		$	43.7	$	40.0
Derivatives Not Designated as Hedging Instruments:
Forward exchange contracts	Other receivables	$	1.9	$	3.0	Accrued liabilities	$	2.0	$	3.8
Total Derivatives		$	121.3	$	118.2		$	45.7	$	43.8

Refer to Note 8, Fair Value Measurements, which defines fair value, describes the method for measuring fair value, and provides additional disclosures regarding fair value measurements.

The table below summarizes the gain or loss related to our cash flow hedges, fair value hedges, net investment hedges, and derivatives not designated as hedging instruments.


	Three Months Ended 31 December
	Forward Exchange Contracts						Foreign Currency Debt				Other ^(A)						Total
	2011			2010			2011		2010		2011			2010			2011			2010
Cash Flow Hedges, net of tax:

Net gain (loss) recognized in OCI (effective portion)	$	(12.8	)	$	(6.2	)	$	—	$	—	$	3.5		$	—		$	(9.3	)	$	(6.2	)
Net (gain) loss reclassified from OCI to sales/cost of sales (effective portion)		.3			(.8)			—		—		—			—			.3			(.8)
Net loss reclassified from OCI to other income (effective portion)		8.5			7.3			—		—		—			—			8.5			7.3
Net loss reclassified from OCI to interest expense (effective portion)		.7			—			—		—		.3			.3			1.0			.3
Net loss reclassified from OCI to other (income) expense (ineffective portion)		.1			.2			—		—		—			—			.1			.2
Fair Value Hedges:

Net gain (loss) recognized in other (income) expense ^(B)	$	—		$	—		$	—	$	—	$	(.9	)	$	(14.4	)	$	(.9	)	$	(14.4	)
Net Investment Hedges, net of tax:

Net gain (loss) recognized in OCI	$	9.1		$	4.0		$	37.3	$	17.1	$	.2		$	.2		$	46.6		$	21.3
Derivatives Not Designated as Hedging Instruments:

Net gain (loss) recognized in other income (expense) ^(C)	$	(2.1	)	$	.2		$	—	$	—	$	—		$	—		$	(2.1	)	$	.2

^(A)	Other includes the impact on other comprehensive income (OCI) and earnings primarily related to interest rate swaps.

^(B)	The impact of fair value hedges noted above was largely offset by gains and losses resulting from the impact of changes in related interest rates on recognized outstanding debt.

^(C)	The impact of the non-designated hedges noted above was largely offset by gains and losses, respectively, resulting from the impact of changes in exchange rates on recognized assets and liabilities denominated in nonfunctional currencies.

The amount of cash flow hedges' unrealized gains and losses at 31 December 2011 that are expected to be reclassified to earnings in the next twelve months are not material.

The cash flows related to all derivative contracts are reported in the operating activities section of the consolidated statements of cash flows.

Credit Risk-Related Contingent Features

Certain derivative instruments are executed under agreements that require us to maintain a minimum credit rating with both Standard & Poor's and Moody's. If our credit rating falls below this threshold, the counterparty to the derivative instruments has the right to request full collateralization on the derivatives' net liability position. The net liability position of derivatives with credit risk-related contingent features was $10.6 as of 31 December 2011 and $10.5 as of 30 September 2011. Because our current credit rating is above the various pre-established thresholds, no collateral has been posted on these liability positions.

Counterparty Credit Risk Management

We execute all financial derivative transactions with counterparties that are highly rated financial institutions, all of which are investment grade at this time. Some of our underlying derivative agreements give us the right to require the institution to post collateral if its credit rating falls below the pre-established thresholds with Standard & Poor's or Moody's. These are the same agreements referenced in Credit Risk-Related Contingent Features above. The collateral that the counterparties would be required to post was $79.3 as of 31 December 2011 and $66.1 as of 30 September 2011. No financial institution is required to post collateral at this time, as all have credit ratings at or above the threshold.

- Definition

The entire disclosure for the entity's entire derivative instruments and hedging activities. Describes an entity's risk management strategies, derivatives in hedging activities and non-hedging derivative instruments, the assets, obligations, liabilities, revenues and expenses arising therefrom, and the amounts of and methodologies and assumptions used in determining the amounts of such items.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 45
-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.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 44
-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.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 30
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6887037&loc=d3e80784-113994

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=6935481&loc=SL5579245-113959

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4B
-URI http://asc.fasb.org/extlink&oid=6935481&loc=SL5624163-113959

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4C
-URI http://asc.fasb.org/extlink&oid=6935481&loc=SL5624171-113959

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6935481&loc=d3e41638-113959

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1B
-URI http://asc.fasb.org/extlink&oid=6935481&loc=SL5580258-113959

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6935481&loc=SL5579240-113959

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6935481&loc=d3e41641-113959

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6935481&loc=d3e41620-113959

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 25
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6886632&loc=d3e76258-113986

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4E
-URI http://asc.fasb.org/extlink&oid=6935481&loc=SL5624181-113959

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4A
-URI http://asc.fasb.org/extlink&oid=6935481&loc=SL5618551-113959

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4D
-URI http://asc.fasb.org/extlink&oid=6935481&loc=SL5624177-113959

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 30
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6887037&loc=d3e80748-113994

Reference 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4H
-URI http://asc.fasb.org/extlink&oid=6935481&loc=SL5624258-113959

Reference 18: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4K
-URI http://asc.fasb.org/extlink&oid=6935481&loc=SL5708775-113959

Reference 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6935481&loc=d3e41635-113959

Reference 20: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(n))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 21: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4J
-URI http://asc.fasb.org/extlink&oid=6935481&loc=SL5708773-113959

Reference 22: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 30
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6441202&loc=d3e80720-113993

+ Details

Fair Value Measurements

3 Months Ended

Dec. 31, 2011

Fair Value Measurements [Abstract]

Fair Value Measurements

8.	FAIR VALUE MEASUREMENTS

Fair value is defined as an exit price (i.e., the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date). The methods and assumptions used to measure the fair value of financial instruments are as follows:

Derivatives

The fair value of our interest rate swap agreements and forward exchange contracts are quantified using the income approach and are based on estimates using standard pricing models. These models take into account the value of future cash flows as of the balance sheet date, discounted to a present value using discount factors that match both the time to maturity and currency of the underlying instruments. The computation of the fair values of these instruments is generally performed by the Company. These standard pricing models utilize inputs which are derived from or corroborated by observable market data such as interest rate yield curves and currency spot and forward rates. In addition, on an ongoing basis, we randomly test a subset of our valuations against valuations received from the transaction's counterparty to validate the accuracy of our standard pricing models. Counterparties to these derivative contracts are highly rated financial institutions.

Refer to Note 7, Financial Instruments, for a description of derivative instruments, including details on the balance sheet line classifications.

Available-for-Sale Securities

The fair value of available-for-sale securities is based on a market approach, specifically quoted market prices in publicly traded companies from the New York Stock Exchange and NASDAQ. These investments are reported within other noncurrent assets on the consolidated balance sheet, with holding gains and losses recorded to OCI, net of tax. At 31 December 2011, we did not have any available-for-sale securities.

Long-term Debt

The fair value of our debt is based on estimates using standard pricing models that take into account the value of future cash flows as of the balance sheet date, discounted to a present value using discount factors that match both the time to maturity and currency of the underlying instruments. These standard valuation models utilize observable market data such as interest rate yield curves and currency spot rates. We generally perform the computation of the fair value of these instruments.

Other Liabilities

As of 30 September 2011, other liabilities included the obligation to purchase 25% of the remaining shares of CryoService Limited (CSL). CSL is not publicly traded and therefore, no observable market existed for the shares. The fair value of the outstanding liability was determined using an internally developed valuation model that was based on a multiple of earnings formula. On 30 November 2011, payment was remitted for this obligation and 100% of the shares are now owned. Refer to Note 13, Noncontrolling Interests, for additional information.

The carrying values and fair values of financial instruments were as follows:


	31 December 2011				30 September 2011
	Carrying Value		Fair Value		Carrying Value		Fair Value
Assets
Derivatives
Forward exchange contracts		$ 69.2		$ 69.2		$ 70.0		$ 70.0
Interest rate swap contracts		52.1		52.1		48.2		48.2
Liabilities
Derivatives
Forward exchange contracts		$ 43.0		$ 43.0		$ 37.8		$ 37.8
Interest rate swap contracts		2.7		2.7		6.0		6.0
Long-term debt, including current portion		4,348.1		4,674.3		3,999.7		4,284.5
Other liabilities		—		—		51.0		51.0

The carrying amounts reported in the balance sheet for cash and cash items, trade receivables, payables and accrued liabilities, accrued income taxes, and short-term borrowings approximate fair value due to the short-term nature of these instruments. Accordingly, these items have been excluded from the above table.

The fair value hierarchy prioritizes the inputs to valuation techniques used to measure fair value into three broad levels as follows:


Level 1	—	Quoted prices (unadjusted) in active markets for identical assets or liabilities.

Level 2	—	Inputs that are observable for the asset or liability, either directly or indirectly through market corroboration, for substantially the full term of the asset or liability.

Level 3	—	Inputs that are unobservable for the asset or liability based on our own assumptions (about the assumptions market participants would use in pricing the asset or liability).

The following table summarizes assets and liabilities measured at fair value on a recurring basis in the consolidated balance sheets:


			31 December 2011								30 September 2011
	Total		Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3
Assets at Fair Value
Derivatives
Forward exchange contracts	$	69.2	$	—		$ 69.2	$	—	$	70.0	$	—		$ 70.0	$	—
Interest rate swap contracts		52.1		—		52.1		—		48.2		—		48.2		—
Total Assets at Fair Value	$	121.3	$	—		$ 121.3	$	—	$	118.2	$	—		$ 118.2	$	—
Liabilities at Fair Value
Derivatives
Forward exchange contracts	$	43.0	$	—		$ 43.0	$	—	$	37.8	$	—		$ 37.8	$	—
Interest rate swap contracts		2.7		—		2.7		—		6.0		—		6.0		—
Other liabilities		—		—		—		—		51.0		—		—		51.0
Total Liabilities at Fair Value	$	45.7	$	—		$ 45.7	$	—	$	94.8	$	—		$ 43.8	$	51.0

Refer to Note 1, Major Accounting Policies, in our 2011 Form 10-K and Note 7, Financial Instruments, in this quarterly filing for additional information on our accounting and reporting of the fair value of financial instruments.

Changes in the fair value of other liabilities, valued using significant unobservable inputs (Level 3), are presented below:


Balance at 30 September 2011	$	51.0
Expense included in interest expense		.8
Payment to settle liability		(52.1	)
Currency translation adjustment		.3
Balance at 31 December 2011	$	—

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 44A, 44B
-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.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15C, 15D
-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.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15A
-Subparagraph a-d
-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.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15B
-Subparagraph a, b
-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.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 3, 10, 14, 15
-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.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 32, 33, 34
-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.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 17-22, 27, 28
-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.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6925170&loc=d3e19207-110258

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 21
-URI http://asc.fasb.org/extlink&oid=6947722&loc=d3e13537-108611

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14064-108612

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=6947722&loc=d3e13433-108611

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 16
-URI http://asc.fasb.org/extlink&oid=6947722&loc=d3e13504-108611

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6925170&loc=d3e19296-110258

+ Details

Retirement Benefits

3 Months Ended

Dec. 31, 2011

Retirement Benefits [Abstract]

Retirement Benefits

9.	RETIREMENT BENEFITS

The components of net pension cost for the defined benefit pension plans and other postretirement benefit cost for the three months ended 31 December 2011 and 2010 were as follows:


	Pension Benefits												Other Benefits
	2011						2010						2011		2010
Three Months Ended 31 December	U.S.			International			U.S.			International
Service cost	$	11.3			$ 6.0		$	10.9			$ 7.2		$	1.1	$	1.4
Interest cost		31.1			15.7			30.8			15.7			1.0		.8
Expected return on plan assets		(44.5	)		(16.8	)		(44.9	)		(16.6	)		—		—
Prior service cost amortization		.7			.1			.6			.2			—		—
Actuarial loss amortization		19.6			3.9			16.0			7.4			.7		1.0
Other		—			.6			—			.4			—		—
Net periodic benefit cost	$	18.2			$ 9.5		$	13.4			$ 14.3		$	2.8	$	3.2

For the three months ended 31 December 2011 and 2010, our cash contributions to funded plans and benefit payments under unfunded plans were $8.1 and $208.7, respectively. Total contributions for fiscal 2012 are expected to be approximately $40 to $60. During fiscal 2011, total contributions were $241.

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph a
-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.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph b
-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.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph h
-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.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph q
-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.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 8
-Subparagraph m
-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.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 106
-Paragraph 518
-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.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 87
-Paragraph 264
-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.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 03-2
-Paragraph 8
-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.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 30
-Paragraph 26
-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.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS106-2
-Paragraph 20, 21, 22
-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.

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 158
-Paragraph 7, 21, 22
-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.

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5, 6, 7, 8
-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.

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Implementation Guide (Q and A)
-Number FAS88
-Paragraph 63
-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.

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-URI http://asc.fasb.org/topic&trid=2235017

+ Details

Commitments And Contingencies

3 Months Ended

Dec. 31, 2011

Commitments And Contingencies [Abstract]

Commitments And Contingencies

10.

COMMITMENTS AND CONTINGENCIES

Litigation

We are involved in various legal proceedings, including competition, environmental, health, safety, product liability, and insurance matters. In September 2010, the Brazilian Administrative Council for Economic Defense (CADE) issued a decision against our Brazilian subsidiary, Air Products Brasil Ltda., and several other Brazilian industrial gas companies for alleged anticompetitive activities. CADE imposed a civil fine of R$179.2 million (approximately $96 at 31 December 2011) on Air Products Brasil Ltda. This fine was based on a recommendation by a unit of the Brazilian Ministry of Justice whose investigation began in 2003 alleging violation of competition laws with respect to the sale of industrial and medical gases. The fines are based on a percentage of our total revenue in Brazil in 2003.

We have denied the allegations made by the authorities and filed an appeal in October 2010 with the Brazilian courts. Certain of our defenses, if successful, could result in the matter being dismissed with no fine against us. We, with advice of our outside legal counsel, have assessed the status of this matter and have concluded that although an adverse final judgment after exhausting all appeals is reasonably possible, such a judgment is not probable. As a result, no provision has been made in the consolidated financial statements. We estimate the maximum possible loss to be the full amount of the fine of R$179.2 million (approximately $96 at 31 December 2011) plus interest accrued thereon until final disposition of the proceedings.

We are required to provide security for the payment of the fine (and interest) in order to suspend execution of the judgment during the appeal process, during which time interest will accrue on the fine. The security is only collectible by the court in the event we are not successful in our appeal and do not timely pay the fine. The security could be in the form of a bank guarantee or in other forms which the courts deem acceptable. The form of security to be provided by us has not been finally determined.

While we do not expect that any sums we may have to pay in connection with this or any other legal proceeding would have a materially adverse effect on our consolidated financial position or net cash flows, a future charge for regulatory fines or damage awards could have a significant impact on our net income in the period in which it is recorded.

Environmental

In the normal course of business, we are involved in legal proceedings under the Comprehensive Environmental Response, Compensation, and Liability Act (the federal Superfund law), similar state environmental laws, and the Resource Conservation and Recovery Act (RCRA) relating to the designation of certain sites for investigation or remediation. Presently, there are approximately 36 sites on which a final settlement has not been reached where we, along with others, have been designated a potentially responsible party by the Environmental Protection Agency or are otherwise engaged in investigation or remediation, including cleanup activity at certain of our current and former manufacturing sites. We continually monitor these sites for which we have environmental exposure.

Accruals for environmental loss contingencies are recorded when it is probable that a liability has been incurred and the amount of loss can be reasonably estimated consistent with the policy set forth in Note 1, Major Accounting Policies, to the consolidated financial statements in our 2011 Form 10-K. The consolidated balance sheets at 31 December 2011 and 30 September 2011 included an accrual of $81.4 and $82.3, respectively, primarily as part of other noncurrent liabilities. The environmental liabilities will be paid over a period of up to 30 years. We estimate the exposure for environmental loss contingencies to range from $81 to a reasonably possible upper exposure of $95 as of 31 December 2011.

Actual costs to be incurred at identified sites in future periods may vary from the estimates, given inherent uncertainties in evaluating environmental exposures. Using reasonably possible alternative assumptions of the exposure level could result in an increase to the environmental accrual. Due to the inherent uncertainties related to environmental exposures, a significant increase to the reasonably possible upper exposure level could occur if a new site is designated, the scope of remediation is increased, a different remediation alternative is identified, or a significant increase in our proportionate share occurs. We do not expect that any sum we may have to pay in connection with environmental matters in excess of the amounts recorded or disclosed above would have a material adverse impact on our financial position or results of operations in any one year.

PACE

At 31 December 2011, $34.9 of the environmental accrual was related to the Pace facility.

In 2006, we sold our Amines business, which included operations at Pace, Florida and recognized a liability for retained environmental obligations associated with remediation activities at Pace. We are required by the Florida Department of Environmental Protection (FDEP) and the United States Environmental Protection Agency (USEPA) to continue our remediation efforts. We estimated that it would take about 20 years to complete the groundwater remediation, and the costs through completion were estimated to range from $42 to $52. As no amount within the range was a better estimate than another, we recognized a pretax expense in fiscal 2006 of $42.0 as a component of income from discontinued operations and recorded an environmental accrual of $42.0 in continuing operations on the consolidated balance sheets. There has been no change to the estimated exposure range related to the Pace facility.

We have implemented many of the remedial corrective measures at the Pace, Florida facility required under 1995 Consent Orders issued by the FDEP and the USEPA. Contaminated soils have been bioremediated, and the treated soils have been secured in a lined on-site disposal cell. Several groundwater recovery systems have been installed to contain and remove contamination from groundwater. We completed an extensive assessment of the site to determine how well existing measures are working, what additional corrective measures may be needed, and whether newer remediation technologies that were not available in the 1990s might be suitable to more quickly and effectively remove groundwater contaminants. Based on assessment results, we completed a focused feasibility study that appears to have identified new and alternative approaches which should more effectively remove contaminants and achieve the targeted remediation goals. We continue to review the new approaches with the FDEP.

PIEDMONT

At 31 December 2011, $20.8 of the environmental accrual was related to the Piedmont site.

On 30 June 2008, we sold our Elkton, Maryland and Piedmont, South Carolina production facilities and the related North American atmospheric emulsions and global pressure sensitive adhesives businesses. In connection with the sale, we recognized a liability for retained environmental obligations associated with remediation activities at the Piedmont site. This site is under active remediation for contamination caused by an insolvent prior owner. The sale of the site triggered expense recognition. Prior to the sale, remediation costs had been capitalized since they improved the property as compared to its condition when originally acquired. We are required by the South Carolina Department of Health and Environmental Control to address both contaminated soil and groundwater. Numerous areas of soil contamination have been addressed, and contaminated groundwater is being recovered and treated. We estimated that it would take until 2015 to complete source area remediation and another 15 years thereafter to complete groundwater recovery, with costs through completion estimated to be $24. We recognized a pretax expense in 2008 of $24.0 as a component of income from discontinued operations and recorded an environmental liability of $24.0 in continuing operations on the consolidated balance sheets. There has been no change to the estimated exposure.

PAULSBORO

At 31 December 2011, $8.0 of the environmental accrual was related to the Paulsboro site.

During the first quarter of 2009, management committed to a plan to sell the production facility in Paulsboro, New Jersey and recognized a $16.0 environmental liability associated with this site. The change in the liability balance since it was established is a result of spending and changes in the estimated exposure. In December 2009, we completed the sale of this facility. We are required by the New Jersey state law to investigate and, if contaminated, remediate a site upon its sale. We estimate that it will take several years to complete the investigation/remediation efforts at this site.

Agreement to Purchase Shares in Equity Affiliate

In September 2011, we entered into an agreement to acquire 25% of the outstanding shares of Abdullah Hashim Industrial Gases & Equipment Co. Ltd. (AHG). The transaction is subject to regulatory approval and customary local closing conditions. The closing date is expected to occur early in calendar year 2012. AHG is a company of the privately-owned Abdullah Hashim Group, based in the Kingdom of Saudi Arabia. AHG is the largest private industrial gases company in Saudi Arabia. It is comprised of three businesses, including industrial gases, equipment and consumables and refrigerants. The transaction will be recorded as an investment in net assets of and advances to equity affiliates in the Merchant Gases segment.

- Definition

The entire disclosure for commitments and contingencies.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 14
-Paragraph 3
-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.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 9, 10, 11, 12
-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.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.25)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 450
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6952336&loc=d3e14435-108349

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 460
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6398077&loc=d3e12565-110249

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 440
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6394976&loc=d3e25287-109308

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6449706&loc=d3e16207-108621

+ Details

Share-Based Compensation

3 Months Ended

Dec. 31, 2011

Share-Based Compensation [Abstract]

Share-Based Compensation

11.

SHARE-BASED COMPENSATION

We have various share-based compensation programs, which include stock options, deferred stock units, and restricted shares. During the three months ended 31 December 2011, we granted 1,079,860 stock options at a weighted-average exercise price of $82.64 and an estimated fair value of $21.43 per option. The fair value of these options was estimated using a Black Scholes option valuation model that used the following assumptions: expected volatility of 29.0%-30.4%; expected dividend yield of 2.3%; expected life in years of 7.3-9.0; and a risk-free interest rate of 1.7%-2.1%. In addition, we granted 232,475 deferred stock units at a weighted-average grant-date fair value of $82.66 and 34,595 restricted shares at a weighted-average grant-date fair value of $82.64. Refer to Note 18, Share-Based Compensation, in our 2011 Form 10-K for information on the valuation and accounting for these programs.

Share-based compensation cost charged against income in the three months ended 31 December 2011 was $11.8 ($7.7 after-tax). Of the share-based compensation cost recognized for the three months ended 31 December 2011, $10.1 was a component of selling and administrative expense, $1.4 a component of cost of sales, and $.3 a component of research and development. Share-based compensation cost charged against income in the three months ended 31 December 2010 was $10.2 ($6.3 after-tax). The amount of share-based compensation cost capitalized in 2012 and 2011 was not material.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph 64, 65, A240
-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.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 93-6
-Paragraph 53
-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.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 14

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 50
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5444-113901

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 40
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929

+ Details

Equity

3 Months Ended

Dec. 31, 2011

Equity [Abstract]

Equity

12.

EQUITY

The following is a summary of the changes in total equity for the three months ended 31 December:


	Three Months Ended 31 December
	2011												2010
	Air Products				Non- controlling Interests				Total Equity				Air Products				Non- controlling Interests				Total Equity
Balance at 30 September		$	5,795.8			$	142.9			$	5,938.7			$	5,546.9			$	150.7			$	5,697.6
Net Income			248.1				8.2				256.3				268.6				7.3				275.9
Components of Other Comprehensive Income (Loss), net of tax
Translation adjustments			(39.0	)			.8				(38.2	)			40.1				7.9				48.0
Net loss on derivatives			(9.2	)			(.1	)			(9.3	)			(6.1	)			(.1	)			(6.2	)
Unrealized holding loss on available-for-sale securities			—				—				—				(5.2	)			—				(5.2	)
Reclassification adjustments:
Derivatives			9.9				—				9.9				7.0				—				7.0
Available-for-sale securities			—				—				—				(.2	)			—				(.2	)
Pension and postretirement benefits			16.1				—				16.1				16.5				—				16.5
Total Other Comprehensive Income (Loss)			(22.2	)			.7				(21.5	)			52.1				7.8				59.9
Comprehensive Income			225.9				8.9				234.8				320.7				15.1				335.8
Dividends on common stock (per share $.58, $.49)			(122.2	)			—				(122.2	)			(105.3	)			—				(105.3	)
Share-based compensation expense			11.8				—				11.8				10.2				—				10.2
Issuance of treasury shares for stock option and award plans			(2.3	)			—				(2.3	)			31.6				—				31.6
Tax benefit of stock option and award plans			4.2				—				4.2				13.3				—				13.3
Purchase of noncontrolling interests			(4.4	)			(1.9	)			(6.3	)			(6.1	)			—				(6.1	)
Contribution from noncontrolling interests			—				—				—				—				1.4				1.4
Other equity transactions			.2				(1.8	)			(1.6	)			(1.3	)			—				(1.3	)
Balance at 31 December		$	5,909.0			$	148.1			$	6,057.1			$	5,810.0			$	167.2			$	5,977.2

- Definition

The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 12
-Paragraph 10
-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.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Article 4
-Section 08
-Paragraph d

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 43
-Chapter 1
-Section B
-Paragraph 7, 11A
-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.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 129
-Paragraph 2, 3, 4, 5, 6, 7, 8
-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.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Article 4

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 15
-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.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 29, 30, 31
-Article 5

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section E

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section C

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21484-112644

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21564-112644

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21488-112644

Reference 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(d),(e))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 18: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 30
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6405834&loc=d3e23285-112656

Reference 20: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB TOPIC 4.E)
-URI http://asc.fasb.org/extlink&oid=6228006&loc=d3e74512-122707

Reference 21: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Preferred Stock
-URI http://asc.fasb.org/extlink&oid=6521494

Reference 22: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.29-31)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 23: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 4
-Subparagraph (SAB TOPIC 4.C)
-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187143-122770

+ Details

Noncontrolling Interests

3 Months Ended

Dec. 31, 2011

Noncontrolling Interests [Abstract]

Noncontrolling Interests

13.

NONCONTROLLING INTERESTS

In June 2010, we entered into agreements to increase our ownership percentage from 72% to 97% of CryoService Limited (CSL), a cryogenic and specialty gases company in the U.K. At 30 September 2011, the liability to purchase the additional 25%, based on a multiple of earnings formula, was reported in payables and accrued liabilities on the consolidated balance sheet. On 30 November 2011, we remitted consideration of £33.2 million ($52.1) to fulfill this obligation. Refer to Note 8, Fair Value Measurements, for a rollforward of the liability balance. For additional information, refer to Note 19 in our 2011 Form 10-K.

In the first quarter of 2012, we entered into an agreement to purchase the remaining 3% shares of CSL, increasing our ownership percentage to 100%. On 30 November 2011, we remitted consideration of £4.0 million ($6.3) to purchase the remaining 3% shares of CSL.

The following table presents the effect of changes in ownership interests in subsidiaries on Air Products shareholder's equity:


	Three Months Ended 31 December
	2011			2010
Net Income Attributable to Air Products		$ 248.1			$ 268.6
Transfers to noncontrolling interests:
Decrease in Air Products capital in excess of par value for purchase of noncontrolling interests		(4.4	)		(6.1	)
Changes from net income attributable to Air Products and transfers to noncontrolling interests	$ 243.7			$ 262.5

- Definition

The entire disclosure for noncontrolling interest in consolidated subsidiaries, which could include the name of the subsidiary, the ownership percentage held by the parent, the ownership percentage held by the noncontrolling owners, the amount of the noncontrolling interest, the location of this amount on the balance sheet (when not reported separately), an explanation of the increase or decrease in the amount of the noncontrolling interest, the noncontrolling interest share of the net Income or Loss of the subsidiary, the location of this amount on the income statement (when not reported separately), the nature of the noncontrolling interest such as background information and terms, the amount of the noncontrolling interest represented by preferred stock, a description of the preferred stock, and the dividend requirements of the preferred stock.

+ References + Details

Earnings Per Share

3 Months Ended

Dec. 31, 2011

Earnings Per Share [Abstract]

Earnings Per Share

14.

EARNINGS PER SHARE

The following table sets forth the computation of basic and diluted earnings per share (EPS):


	Three Months Ended 31 December
	2011		2010
NUMERATOR
Net Income Attributable to Air Products (used in basic and diluted EPS)	$ 248.1		$ 268.6
DENOMINATOR (in millions)
Weighted average number of common shares outstanding		210.3		214.2
Effect of dilutive securities
Employee stock options		2.8		4.1
Other award plans		.8		.9
	3.6		5.0
Weighted average number of common shares outstanding assuming dilution	213.9		219.2
BASIC EPS ATTRIBUTABLE TO AIR PRODUCTS		$ 1.18		$ 1.25
DILUTED EPS ATTRIBUTABLE TO AIR PRODUCTS		$ 1.16		$ 1.23

Options on 4.1 million and 2.1 million shares were antidilutive and therefore excluded from the computation of diluted earnings per share for the three months ended 31 December 2011 and 2010, respectively.

Income Taxes

3 Months Ended

Dec. 31, 2011

Income Taxes [Abstract]

Income Taxes

15.

INCOME TAXES

We have been challenged by the Spanish tax authorities predominantly over income tax deductions taken by certain of our Spanish subsidiaries during fiscal years 2005-2011. Although we continue to believe that all positions taken were compliant with applicable laws, in November 2011 we reached a settlement with the Spanish tax authorities for €41.3 million (approximately $56) in resolution of all tax issues under examination. Of this settlement, $43.8 ($.20 per share) increased our income tax expense and had an 11.2% impact in our effective tax rate for the three months ended 31 December 2011. The cash payment for the settlement was principally paid in January 2012.

As of 31 December 2011, our unrecognized tax benefits include an amount related to certain transactions of a Spanish subsidiary for years 1991 and 1992, a period before we controlled this subsidiary. In March 2009 the Spanish appeals court (Audiencia Nacional) ruled in favor of our Spanish subsidiary. The Spanish government appealed this court decision to the Spanish Supreme Court. We did not reverse the liability accrued for these unrecognized tax benefits as this decision was appealed. On 25 January 2012, the Spanish Supreme Court released its decision affirming the decision of the Audiencia Nacional and deciding in favor of Air Products. As a result, in the second quarter we will record a reduction in unrecognized tax benefits of approximately $60, including interest, which will reduce income tax expense in an equal amount.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 136, 172
-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.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 43, 44, 45, 46, 47, 48, 49
-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.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319

+ Details

Supplemental Information

3 Months Ended

Dec. 31, 2011

Supplemental Information [Abstract]

Supplemental Information

16.

SUPPLEMENTAL INFORMATION

Debt Issuance

On 3 November 2011, we issued a $400.0 senior fixed-rate 3.0% note that matures 3 November 2021.

Share Repurchase Program

On 15 September 2011, the Board of Directors authorized the repurchase of up to $1,000 of our outstanding common stock. We repurchase shares pursuant to Rules 10b5-1 and 10b-18 under the Securities Exchange Act of 1934, as amended, through repurchase agreements established with several brokers. During the first three months of fiscal year 2012, no shares were repurchased. At 31 December 2011, $1,000 in share repurchase authorization remained.

Business Segment And Geographic Information

3 Months Ended

Dec. 31, 2011

Business Segment And Geographic Information [Abstract]

Business Segment And Geographic Information

17. BUSINESS SEGMENT AND GEOGRAPHIC INFORMATION

Our segments are organized based on differences in product and/or type of customer. We have four business segments consisting of Merchant Gases, Tonnage Gases, Electronics and Performance Materials, and Equipment and Energy.

Business Segment Information


	Three Months Ended 31 December
	2011				2010
Sales to External Customers
Merchant Gases		$	989.3			$	987.8
Tonnage Gases			809.8				766.0
Electronics and Performance Materials			535.2				526.0
Equipment and Energy			88.8				111.9
Segment and Consolidated Totals		$	2,423.1			$	2,391.7

Operating Income
Merchant Gases		$	191.6			$	200.5
Tonnage Gases			111.4				115.6
Electronics and Performance Materials			78.1				68.9
Equipment and Energy			7.3				20.2
Segment total		$	388.4			$	405.2
Net loss on Airgas transaction			—				(43.5	)
Other			(3.7	)			(1.1	)
Consolidated Total		$	384.7			$	360.6


	31 December			30 September
	2011			2011
Identifiable Assets ^(A)
Merchant Gases		$	5,082.3		$	5,091.7
Tonnage Gases			4,593.8			4,464.3
Electronics and Performance Materials			2,548.0			2,488.9
Equipment and Energy			313.2			335.6
Segment total		$	12,537.3		$	12,380.5
Other			846.8			898.6
Consolidated Total		$	13,384.1		$	13,279.1

^(A)	Identifiable assets are equal to total assets less investment in net assets of and advances to equity affiliates.

Geographic Information


	Three Months Ended 31 December
	2011			2010
Sales to External Customers
North America		$	1,098.2		$	1,125.9
Europe			702.0			729.2
Asia			573.3			481.8
Latin America/Other			49.6			54.8
Total		$	2,423.1		$	2,391.7

Geographic information is based on country of origin. The Europe region operates principally in Belgium, France, Germany, the Netherlands, Poland, the U.K. and Spain. The Asia region operates principally in China, Korea, and Taiwan.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 131
-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.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 35
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8984-108599

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8538-108599

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 29
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8864-108599

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8971-108599

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 26
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8844-108599

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599

+ Details

Inventories (Tables)

3 Months Ended

Dec. 31, 2011

Inventories [Abstract]

Schedule Of Inventories


	31 December 2011			30 September 2011
Inventories at FIFO Cost
Finished goods		$532.8			$489.1
Work in process		32.5			29.9
Raw materials, supplies and other		238.2			258.2
		803.5			777.2
Less: Excess of FIFO cost over LIFO cost		(99.4	)		(95.8	)
		$704.1			$681.4

Goodwill (Tables)

3 Months Ended

Dec. 31, 2011

Goodwill [Abstract]

Schedule Of Goodwill By Segment


	30 September 2011		Currency Translation			31 December 2011
Merchant Gases		$575.4		$(16.8	)		$558.6
Tonnage Gases		14.1		(.2	)		13.9
Electronics and Performance Materials		302.9		2.1			305.0
		$892.4		$(14.9	)		$877.5

- Definition

Tabular disclosure of goodwill by reportable segment and in total. Disclosure details may include, but are not limited to, the carrying amount of goodwill, goodwill acquired during the year, goodwill impairment losses recognized, goodwill written-off due to the sale of a business unit, goodwill not yet allocated, and any other changes to goodwill.

+ References + Details

Financial Instruments (Tables)

3 Months Ended

Dec. 31, 2011

Financial Instruments [Abstract]

Schedule Of Outstanding Currency Price Risk Management Instruments


	31 December 2011				30 September 2011
	US$ Notional		Years Average Maturity		US$ Notional		Years Average Maturity
Forward exchange contracts:
Cash flow hedges	$	1,307.6		.5	$	1,512.1		.4
Net investment hedges		615.8		1.7		635.8		2.0
Not designated		260.6		.1		226.3		.1
Total Forward Exchange Contracts	$	2,184.0		.8	$	2,374.2		.8

Schedule Of Interest Rate Swaps And Cross Currency Interest Rate Swaps


	31 December 2011										30 September 2011
	US$ Notional		Pay %			Average Receive %			Years Average Maturity		US$ Notional		Pay %			Average Receive %			Years Average Maturity
Interest rate swaps (fair value hedge)	$	579.6		LIBOR			3.38	%		4.3	$	583.9		LIBOR			3.38	%		4.5
Cross currency interest rate swaps (net investment hedge)	$	32.2		5.54	%		5.48	%		2.2	$	32.2		5.54	%		5.48	%		2.5
Interest rate swaps (cash flow hedge)	$	—		—			—			—	$	300.0		2.33	%		LIBOR			.4

Fair Value Of Derivative Instruments


	Balance Sheet Location	31 December 2011		30 September 2011		Balance Sheet Location	31 December 2011		30 September 2011
	Balance Sheet Location	Fair Value		Fair Value		Balance Sheet Location	Fair Value		Fair Value
Derivatives Designated as Hedging Instruments:

Forward exchange contracts	Other receivables	$	14.9	$	22.0	Accrued liabilities	$	39.2	$	33.0

Interest rate swap contracts	Other receivables		10.0		5.8	Accrued liabilities		.9		3.8

Forward exchange contracts	Other noncurrent assets		52.4		45.0	Other noncurrent liabilities		1.8		1.0

Interest rate swap contracts	Other noncurrent assets		42.1		42.4	Other noncurrent liabilities		1.8		2.2
Total Derivatives Designated as Hedging Instruments		$	119.4	$	115.2		$	43.7	$	40.0
Derivatives Not Designated as Hedging Instruments:
Forward exchange contracts	Other receivables	$	1.9	$	3.0	Accrued liabilities	$	2.0	$	3.8
Total Derivatives		$	121.3	$	118.2		$	45.7	$	43.8

Schedule Of Gain/Loss Related To Derivative Instruments

	Three Months Ended 31 December
	Forward Exchange Contracts								Foreign Currency Debt						Other ^(A)								Total
	2011				2010				2011			2010			2011				2010				2011				2010
Cash Flow Hedges, net of tax:

Net gain (loss) recognized in OCI (effective portion)		$	(12.8	)		$	(6.2	)		$	—		$	—		$	3.5			$	—			$	(9.3	)		$	(6.2	)
Net (gain) loss reclassified from OCI to sales/cost of sales (effective portion)			.3				(.8	)			—			—			—				—				.3				(.8	)
Net loss reclassified from OCI to other income (effective portion)			8.5				7.3				—			—			—				—				8.5				7.3
Net loss reclassified from OCI to interest expense (effective portion)			.7				—				—			—			.3				.3				1.0				.3
Net loss reclassified from OCI to other (income) expense (ineffective portion)			.1				.2				—			—			—				—				.1				.2
Fair Value Hedges:

Net gain (loss) recognized in other (income) expense ^(B)		$	—			$	—			$	—		$	—		$	(.9	)		$	(14.4	)		$	(.9	)		$	(14.4	)
Net Investment Hedges, net of tax:

Net gain (loss) recognized in OCI		$	9.1			$	4.0			$	37.3		$	17.1		$	.2			$	.2			$	46.6			$	21.3
Derivatives Not Designated as Hedging Instruments:

Net gain (loss) recognized in other income (expense) ^(C)		$	(2.1	)		$	.2			$	—		$	—		$	—			$	—			$	(2.1	)		$	.2

^(A)	Other includes the impact on other comprehensive income (OCI) and earnings primarily related to interest rate swaps.

^(B)	The impact of fair value hedges noted above was largely offset by gains and losses resulting from the impact of changes in related interest rates on recognized outstanding debt.

^(C)	The impact of the non-designated hedges noted above was largely offset by gains and losses, respectively, resulting from the impact of changes in exchange rates on recognized assets and liabilities denominated in nonfunctional currencies.

- Definition

Tabular disclosure of the location and amount of gains and losses reported in the statement of financial performance, or when applicable, the statement of financial position. For example, (a) gains and losses recognized in the income statement on derivative instruments designated and qualifying as hedging instruments in fair value hedges and related hedged items designated and qualifying in fair value hedges and (b) gains and losses initially recognized in other comprehensive income on derivative instruments designated and qualifying as cash flow hedges.

+ References + Details

Fair Value Measurements (Tables)

3 Months Ended

Dec. 31, 2011

Fair Value Measurements [Abstract]

Schedule Of Carrying Values And Fair Values Of Financial Instruments


	31 December 2011				30 September 2011
	Carrying Value		Fair Value		Carrying Value		Fair Value
Assets
Derivatives
Forward exchange contracts		$ 69.2		$ 69.2		$ 70.0		$ 70.0
Interest rate swap contracts		52.1		52.1		48.2		48.2
Liabilities
Derivatives
Forward exchange contracts		$ 43.0		$ 43.0		$ 37.8		$ 37.8
Interest rate swap contracts		2.7		2.7		6.0		6.0
Long-term debt, including current portion		4,348.1		4,674.3		3,999.7		4,284.5
Other liabilities		—		—		51.0		51.0

Schedule Of Fair Value Of Assets And Liabilities

<table style="border-collapse: collapse;" border="0" cellspacing="0" cellpadding="0" width="100%" align="center"> <tr><td width="49%"> </td> <td valign="bottom" width="2%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="2%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="2%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="2%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="2%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="2%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="2%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="2%"> </td> <td> </td> <td> </td> <td> </td></tr> <tr><td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" colspan="2"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" colspan="6" align="center">31 December 2011</td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" colspan="2"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" colspan="2"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" colspan="6" align="center">30 September 2011</td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" colspan="2"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td></tr> <tr><td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" colspan="2" align="center">Total</td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" colspan="2" align="center">Level 1</td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" colspan="2" align="center">Level 2</td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" colspan="2" align="center">Level 3</td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" colspan="2" align="center">Total</td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" colspan="2" align="center">Level 1</td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" colspan="2" align="center">Level 2</td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" colspan="2" align="center">Level 3</td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td></tr> <tr bgcolor="#cceeff"><td valign="top"> Assets at Fair Value</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td></tr> <tr><td valign="top"> Derivatives</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td></tr> <tr bgcolor="#cceeff"><td valign="top"> Forward exchange contracts</td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">69.2</td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">— </td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">$ 69.2</td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">— </td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">70.0</td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">— </td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">$ 70.0</td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">— </td> <td valign="bottom" nowrap="nowrap"> </td></tr> <tr><td style="border-bottom: #000000 1px solid;" valign="top"> Interest rate swap contracts</td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" align="right">52.1</td> <td style="border-bottom: #000000 1px solid;" valign="bottom" nowrap="nowrap"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" align="right">— </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" nowrap="nowrap"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" align="right">52.1</td> <td style="border-bottom: #000000 1px solid;" valign="bottom" nowrap="nowrap"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" align="right">— </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" nowrap="nowrap"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" align="right">48.2</td> <td style="border-bottom: #000000 1px solid;" valign="bottom" nowrap="nowrap"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" align="right">— </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" nowrap="nowrap"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" align="right">48.2</td> <td style="border-bottom: #000000 1px solid;" valign="bottom" nowrap="nowrap"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" align="right">— </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" nowrap="nowrap"> </td></tr> <tr bgcolor="#cceeff"><td style="border-bottom: #000000 1px solid;" valign="top"> Total Assets at Fair Value</td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom">$</td> <td style="border-bottom: #000000 1px solid;" valign="bottom" align="right">121.3</td> <td style="border-bottom: #000000 1px solid;" valign="bottom" nowrap="nowrap"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom">$</td> <td style="border-bottom: #000000 1px solid;" valign="bottom" align="right">— </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" nowrap="nowrap"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" align="right">$ 121.3</td> <td style="border-bottom: #000000 1px solid;" valign="bottom" nowrap="nowrap"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom">$</td> <td style="border-bottom: #000000 1px solid;" valign="bottom" align="right">— </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" nowrap="nowrap"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom">$</td> <td style="border-bottom: #000000 1px solid;" valign="bottom" align="right">118.2</td> <td style="border-bottom: #000000 1px solid;" valign="bottom" nowrap="nowrap"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom">$</td> <td style="border-bottom: #000000 1px solid;" valign="bottom" align="right">— </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" nowrap="nowrap"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" align="right">$ 118.2</td> <td style="border-bottom: #000000 1px solid;" valign="bottom" nowrap="nowrap"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom">$</td> <td style="border-bottom: #000000 1px solid;" valign="bottom" align="right">— </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" nowrap="nowrap"> </td></tr> <tr><td valign="top"> Liabilities at Fair Value</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td></tr> <tr bgcolor="#cceeff"><td valign="top"> Derivatives</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td></tr> <tr><td valign="top"> Forward exchange contracts</td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">43.0</td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">— </td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">$ 43.0</td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">— </td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">37.8</td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">— </td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">$ 37.8</td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">— </td> <td valign="bottom" nowrap="nowrap"> </td></tr> <tr bgcolor="#cceeff"><td valign="top"> Interest rate swap contracts</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">2.7</td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">— </td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">2.7</td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">— </td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">6.0</td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">— </td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">6.0</td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">— </td> <td valign="bottom" nowrap="nowrap"> </td></tr> <tr><td style="border-bottom: #000000 1px solid;" valign="top"> Other liabilities</td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" align="right">— </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" nowrap="nowrap"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" align="right">— </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" nowrap="nowrap"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" align="right">— </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" nowrap="nowrap"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" align="right">— </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" nowrap="nowrap"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" align="right">51.0</td> <td style="border-bottom: #000000 1px solid;" valign="bottom" nowrap="nowrap"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" align="right">— </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" nowrap="nowrap"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" align="right">— </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" nowrap="nowrap"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" align="right">51.0</td> <td style="border-bottom: #000000 1px solid;" valign="bottom" nowrap="nowrap"> </td></tr> <tr bgcolor="#cceeff"><td style="border-bottom: #000000 1px solid;" valign="top"> Total Liabilities at Fair Value</td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom">$</td> <td style="border-bottom: #000000 1px solid;" valign="bottom" align="right">45.7</td> <td style="border-bottom: #000000 1px solid;" valign="bottom" nowrap="nowrap"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom">$</td> <td style="border-bottom: #000000 1px solid;" valign="bottom" align="right">— </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" nowrap="nowrap"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" align="right">$ 45.7</td> <td style="border-bottom: #000000 1px solid;" valign="bottom" nowrap="nowrap"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom">$</td> <td style="border-bottom: #000000 1px solid;" valign="bottom" align="right">— </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" nowrap="nowrap"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom">$</td> <td style="border-bottom: #000000 1px solid;" valign="bottom" align="right">94.8</td> <td style="border-bottom: #000000 1px solid;" valign="bottom" nowrap="nowrap"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom">$</td> <td style="border-bottom: #000000 1px solid;" valign="bottom" align="right">— </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" nowrap="nowrap"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" align="right">$ 43.8</td> <td style="border-bottom: #000000 1px solid;" valign="bottom" nowrap="nowrap"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom">$</td> <td style="border-bottom: #000000 1px solid;" valign="bottom" align="right">51.0</td> <td style="border-bottom: #000000 1px solid;" valign="bottom" nowrap="nowrap"> </td></tr></table>

Schedule Of Changes In Fair Value Of Other Liabilities


Balance at 30 September 2011	$	51.0
Expense included in interest expense		.8
Payment to settle liability		(52.1	)
Currency translation adjustment		.3
Balance at 31 December 2011	$	—

- Definition

This element represents the disclosure related to assets and liabilities by class, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring and/or nonrecurring basis in periods after initial recognition (for example, impaired assets). The disclosures that may be required or desired include: (a) the fair value measurements recorded during the period and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets or liabilities (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). Where the quoted price in an active market for the identical liability is not available, the Level 1 input is the quoted price of an identical liability when traded as an asset.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 32
-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.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 33
-Subparagraph a, b
-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.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 6
-Footnote 4
-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.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a),(b)
-URI http://asc.fasb.org/extlink&oid=6925170&loc=d3e19207-110258

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6925170&loc=d3e19190-110258

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 5
-Subparagraph (a),(b)
-URI http://asc.fasb.org/extlink&oid=6925170&loc=d3e19296-110258

+ Details

- Definition

Tabular disclosure of the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments, assets, and liabilities. Such certain disclosures about the financial instruments, assets, and liabilities include: (1) the fair value of the required items together with their carrying amounts (as appropriate) and (2) the methodology and assumptions used in developing such estimates of fair value.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 10
-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.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 14
-Subparagraph a
-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.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15
-Subparagraph b-d
-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.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 32
-Subparagraph a, c(1), c(2), c(3), d
-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.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 18
-Subparagraph c(2), d, e, f
-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.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 19
-Subparagraph a, b, c(1), d(1)
-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.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 10
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6947722&loc=d3e13433-108611

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6947722&loc=d3e13467-108611

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=6947722&loc=d3e13476-108611

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6925170&loc=d3e19207-110258

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6447952&loc=d3e13220-108610

+ Details

- Definition

Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issuances, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability.

+ References + Details

Retirement Benefits (Tables)

3 Months Ended

Dec. 31, 2011

Retirement Benefits [Abstract]

Components Of Net Periodic Benefit Cost


	Pension Benefits												Other Benefits
	2011						2010						2011		2010
Three Months Ended 31 December	U.S.			International			U.S.			International
Service cost	$	11.3			$ 6.0		$	10.9			$ 7.2		$	1.1	$	1.4
Interest cost		31.1			15.7			30.8			15.7			1.0		.8
Expected return on plan assets		(44.5	)		(16.8	)		(44.9	)		(16.6	)		—		—
Prior service cost amortization		.7			.1			.6			.2			—		—
Actuarial loss amortization		19.6			3.9			16.0			7.4			.7		1.0
Other		—			.6			—			.4			—		—
Net periodic benefit cost	$	18.2			$ 9.5		$	13.4			$ 14.3		$	2.8	$	3.2

Equity (Tables)

3 Months Ended

Dec. 31, 2011

Equity [Abstract]

Changes In Equity


	Three Months Ended 31 December
	2011												2010
	Air Products				Non- controlling Interests				Total Equity				Air Products				Non- controlling Interests				Total Equity
Balance at 30 September		$	5,795.8			$	142.9			$	5,938.7			$	5,546.9			$	150.7			$	5,697.6
Net Income			248.1				8.2				256.3				268.6				7.3				275.9
Components of Other Comprehensive Income (Loss), net of tax
Translation adjustments			(39.0	)			.8				(38.2	)			40.1				7.9				48.0
Net loss on derivatives			(9.2	)			(.1	)			(9.3	)			(6.1	)			(.1	)			(6.2	)
Unrealized holding loss on available-for-sale securities			—				—				—				(5.2	)			—				(5.2	)
Reclassification adjustments:
Derivatives			9.9				—				9.9				7.0				—				7.0
Available-for-sale securities			—				—				—				(.2	)			—				(.2	)
Pension and postretirement benefits			16.1				—				16.1				16.5				—				16.5
Total Other Comprehensive Income (Loss)			(22.2	)			.7				(21.5	)			52.1				7.8				59.9
Comprehensive Income			225.9				8.9				234.8				320.7				15.1				335.8
Dividends on common stock (per share $.58, $.49)			(122.2	)			—				(122.2	)			(105.3	)			—				(105.3	)
Share-based compensation expense			11.8				—				11.8				10.2				—				10.2
Issuance of treasury shares for stock option and award plans			(2.3	)			—				(2.3	)			31.6				—				31.6
Tax benefit of stock option and award plans			4.2				—				4.2				13.3				—				13.3
Purchase of noncontrolling interests			(4.4	)			(1.9	)			(6.3	)			(6.1	)			—				(6.1	)
Contribution from noncontrolling interests			—				—				—				—				1.4				1.4
Other equity transactions			.2				(1.8	)			(1.6	)			(1.3	)			—				(1.3	)
Balance at 31 December		$	5,909.0			$	148.1			$	6,057.1			$	5,810.0			$	167.2			$	5,977.2

Noncontrolling Interests (Tables)

3 Months Ended

Dec. 31, 2011

Noncontrolling Interests [Abstract]

Schedule Of Changes In Ownership Interests


	Three Months Ended 31 December
	2011			2010
Net Income Attributable to Air Products		$ 248.1			$ 268.6
Transfers to noncontrolling interests:
Decrease in Air Products capital in excess of par value for purchase of noncontrolling interests		(4.4	)		(6.1	)
Changes from net income attributable to Air Products and transfers to noncontrolling interests	$ 243.7			$ 262.5

Earnings Per Share (Tables)

3 Months Ended

Dec. 31, 2011

Earnings Per Share [Abstract]

Schedule Of Earnings Per Share


	Three Months Ended 31 December
	2011		2010
NUMERATOR
Net Income Attributable to Air Products (used in basic and diluted EPS)	$ 248.1		$ 268.6
DENOMINATOR (in millions)
Weighted average number of common shares outstanding		210.3		214.2
Effect of dilutive securities
Employee stock options		2.8		4.1
Other award plans		.8		.9
	3.6		5.0
Weighted average number of common shares outstanding assuming dilution	213.9		219.2
BASIC EPS ATTRIBUTABLE TO AIR PRODUCTS		$ 1.18		$ 1.25
DILUTED EPS ATTRIBUTABLE TO AIR PRODUCTS		$ 1.16		$ 1.23

Business Segment And Geographic Information (Tables)

3 Months Ended

Dec. 31, 2011

Business Segment And Geographic Information [Abstract]

Segment Revenue From External Customers And Operating Income


	Three Months Ended 31 December
	2011				2010
Sales to External Customers
Merchant Gases		$	989.3			$	987.8
Tonnage Gases			809.8				766.0
Electronics and Performance Materials			535.2				526.0
Equipment and Energy			88.8				111.9
Segment and Consolidated Totals		$	2,423.1			$	2,391.7

Operating Income
Merchant Gases		$	191.6			$	200.5
Tonnage Gases			111.4				115.6
Electronics and Performance Materials			78.1				68.9
Equipment and Energy			7.3				20.2
Segment total		$	388.4			$	405.2
Net loss on Airgas transaction			—				(43.5	)
Other			(3.7	)			(1.1	)
Consolidated Total		$	384.7			$	360.6

Segment Identifiable Assets Information


	31 December			30 September
	2011			2011
Identifiable Assets ^(A)
Merchant Gases		$	5,082.3		$	5,091.7
Tonnage Gases			4,593.8			4,464.3
Electronics and Performance Materials			2,548.0			2,488.9
Equipment and Energy			313.2			335.6
Segment total		$	12,537.3		$	12,380.5
Other			846.8			898.6
Consolidated Total		$	13,384.1		$	13,279.1

^(A)	Identifiable assets are equal to total assets less investment in net assets of and advances to equity affiliates.

Schedule Of Geographic Information


	Three Months Ended 31 December
	2011			2010
Sales to External Customers
North America		$	1,098.2		$	1,125.9
Europe			702.0			729.2
Asia			573.3			481.8
Latin America/Other			49.6			54.8
Total		$	2,423.1		$	2,391.7

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References + Details

Subsequent Event - Discontinued Operations (Details) € in Millions, $ in Millions		3 Months Ended
	Jan. 08, 2012	Mar. 31, 2012 USD ($)	Mar. 31, 2012 EUR (€)	Dec. 31, 2011 USD ($)
Subsequent Event - Discontinued Operations [Abstract]
Assets of the Homecare business				$ 525
Date agreements reached for The Linde Group to purchase our Homecare business in Belgium, Germany, France, Portugal and Spain	Jan. 08, 2012
Percentage of total Homecare business revenues represented by Belgium, Germany, France, Portugal and Spain	80.00%
Anticipated proceeds from divestiture of businesses		$ 767	€ 590
Anticipated contingent proceeds related to future business activity of the discontinued operation		$ 143	€ 110

Airgas Transaction (Details) $ / shares in Units, $ in Millions	3 Months Ended
	Dec. 31, 2010 USD ($) $ / shares
Airgas Transaction [Abstract]
Net loss on Airgas transaction	$ 43.5
Transaction costs incurred during period, after-tax	$ 27.2
Transaction costs incurred during period, after-tax, per share \| $ / shares	$ 0.12
Payments of acquisition-related costs	$ 12.0

Inventories (Schedule Of Inventories) (Details) - USD ($) $ in Millions	Dec. 31, 2011	Sep. 30, 2011
Inventories [Abstract]
Finished goods	$ 532.8	$ 489.1
Work in process	32.5	29.9
Raw materials, supplies and other	238.2	258.2
Total FIFO value	803.5	777.2
Less: Excess of FIFO cost over LIFO cost	(99.4)	(95.8)
Inventories	$ 704.1	$ 681.4

Goodwill (Schedule Of Goodwill By Segment) (Details) $ in Millions	3 Months Ended
	Dec. 31, 2011 USD ($)
Goodwill [Line Items]
Goodwill, Beginning Balance	$ 892.4
Goodwill, Currency Translation	(14.9)
Goodwill, Ending Balance	877.5
Merchant Gases [Member]
Goodwill [Line Items]
Goodwill, Beginning Balance	575.4
Goodwill, Currency Translation	(16.8)
Goodwill, Ending Balance	558.6
Tonnage Gases [Member]
Goodwill [Line Items]
Goodwill, Beginning Balance	14.1
Goodwill, Currency Translation	(0.2)
Goodwill, Ending Balance	13.9
Electronics And Performance Materials [Member]
Goodwill [Line Items]
Goodwill, Beginning Balance	302.9
Goodwill, Currency Translation	2.1
Goodwill, Ending Balance	$ 305.0

- Definition

Carrying amount as of the balance sheet date, which is the cumulative amount paid and (if applicable) the fair value of any noncontrolling interest in the acquiree, adjusted for any amortization recognized prior to the adoption of any changes in generally accepted accounting principles (as applicable) and for any impairment charges, in excess of the fair value of net assets acquired in one or more business combination transactions.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-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.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 43
-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.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 68
-Subparagraph l
-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.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6388280&loc=d3e13770-109266

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6905597&loc=d3e13816-109267

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 72
-Subparagraph d
-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.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-Clause 1
-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.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 34
-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.

+ Details

Financial Instruments (Schedule Of Outstanding Currency Price Risk Management Instruments) (Details) - Forward Exchange Contracts [Member] $ in Millions	3 Months Ended	12 Months Ended
	Dec. 31, 2011 USD ($) years	Sep. 30, 2011 USD ($) years
Derivative [Line Items]
US$ Notional \| $	$ 2,184.0	$ 2,374.2
Years Average Maturity \| years	0.8	0.8
Cash Flow Hedges [Member]
Derivative [Line Items]
US$ Notional \| $	$ 1,307.6	$ 1,512.1
Years Average Maturity \| years	0.5	0.4
Net Investment Hedges [Member]
Derivative [Line Items]
US$ Notional \| $	$ 615.8	$ 635.8
Years Average Maturity \| years	1.7	2.0
Not Designated [Member]
Derivative [Line Items]
US$ Notional \| $	$ 260.6	$ 226.3
Years Average Maturity \| years	0.1	0.1

Financial Instruments (Options Contract) (Narrative) (Details) - EUR (€) € in Millions	3 Months Ended
	Dec. 31, 2011	Sep. 30, 2011
Derivative [Line Items]
Amounts included in qualifying intercompany loans		€ 437.0
Foreign Currency Debt [Member]
Derivative [Line Items]
Amounts included in designated foreign currency denominated debt	€ 720.7	€ 742.1
Intercompany Loan [Member]
Derivative [Line Items]
Amounts included in qualifying intercompany loans	€ 437.0
Forward Exchange Contracts [Member]
Derivative [Line Items]
Maximum length of time of hedged exposures, years	2.7

- Definition

For an unclassified balance sheet, total of debt securities categorized neither as held-to-maturity nor trading.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 13
-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.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 12
-Subparagraph b
-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.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 22
-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.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 16
-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.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 137
-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.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 25
-Paragraph 1
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=6379932&loc=d3e22054-111558

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6871852&loc=d3e26610-111562

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 320
-Section 50
-Paragraph 2
-Subparagraph (b)-(g)
-URI http://asc.fasb.org/extlink&oid=6957658&loc=d3e62557-112803

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS115-1/124-1
-Paragraph 15C
-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.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS115-1/124-1
-Paragraph 15D
-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.

+ Details

Financial Instruments (Schedule Of Interest Rate Swaps And Cross Currency Interest Rate Swaps) (Details) $ in Millions	3 Months Ended	12 Months Ended
	Dec. 31, 2011 USD ($) years	Sep. 30, 2011 USD ($) years
Interest Rate Swap Contracts [Member] \| Fair Value Hedges [Member]
Derivative [Line Items]
US$ Notional \| $	$ 579.6	$ 583.9
Pay %	LIBOR	LIBOR
Average Receive %	3.38%	3.38%
Years Average Maturity \| years	4.3	4.5
Interest Rate Swap Contracts [Member] \| Cash Flow Hedges [Member]
Derivative [Line Items]
US$ Notional \| $		$ 300.0
Pay %		2.33%
Average Receive %		LIBOR
Years Average Maturity \| years		0.4
Cross Currency Interest Rate Swaps (Net Investment Hedge) [Member]
Derivative [Line Items]
US$ Notional \| $	$ 32.2	$ 32.2
Pay %	5.54%	5.54%
Average Receive %	5.48%	5.48%
Years Average Maturity \| years	2.2	2.5

Financial Instruments (Fair Value Of Derivative Instruments) (Details) - USD ($) $ in Millions	Dec. 31, 2011	Sep. 30, 2011
Derivative [Line Items]
Total Derivatives, Assets	$ 121.3	$ 118.2
Total Derivatives, Liabilities	45.7	43.8
Designated As Hedging Instruments [Member]
Derivative [Line Items]
Total Derivatives, Assets	119.4	115.2
Total Derivatives, Liabilities	43.7	40.0
Designated As Hedging Instruments [Member] \| Other Receivables [Member] \| Interest Rate Swap Contracts [Member]
Derivative [Line Items]
Total Derivatives, Assets	10.0	5.8
Designated As Hedging Instruments [Member] \| Other Receivables [Member] \| Forward Exchange Contracts [Member]
Derivative [Line Items]
Total Derivatives, Assets	14.9	22.0
Designated As Hedging Instruments [Member] \| Other Noncurrent Assets [Member] \| Interest Rate Swap Contracts [Member]
Derivative [Line Items]
Total Derivatives, Assets	42.1	42.4
Designated As Hedging Instruments [Member] \| Other Noncurrent Assets [Member] \| Forward Exchange Contracts [Member]
Derivative [Line Items]
Total Derivatives, Assets	52.4	45.0
Designated As Hedging Instruments [Member] \| Accrued Liabilities [Member] \| Interest Rate Swap Contracts [Member]
Derivative [Line Items]
Total Derivatives, Liabilities	0.9	3.8
Designated As Hedging Instruments [Member] \| Accrued Liabilities [Member] \| Forward Exchange Contracts [Member]
Derivative [Line Items]
Total Derivatives, Liabilities	39.2	33.0
Designated As Hedging Instruments [Member] \| Other Noncurrent Liabilities [Member] \| Interest Rate Swap Contracts [Member]
Derivative [Line Items]
Total Derivatives, Liabilities	1.8	2.2
Designated As Hedging Instruments [Member] \| Other Noncurrent Liabilities [Member] \| Forward Exchange Contracts [Member]
Derivative [Line Items]
Total Derivatives, Liabilities	1.8	1.0
Not Designated [Member] \| Other Receivables [Member] \| Forward Exchange Contracts [Member]
Derivative [Line Items]
Total Derivatives, Assets	1.9	3.0
Not Designated [Member] \| Accrued Liabilities [Member] \| Forward Exchange Contracts [Member]
Derivative [Line Items]
Total Derivatives, Liabilities	$ 2.0	$ 3.8

Financial Instruments (Schedule Of Gain/Loss Related To Derivative Instruments) (Details) - USD ($)
$ in Millions

12 Months Ended

Dec. 31, 2011

Dec. 31, 2010

Cash Flow Hedges [Member]

Derivative [Line Items]

Net gain (loss) recognized in OCI (effective portion)

$ (9.3)

$ (6.2)

Net (gain) loss reclassified from OCI to sales/cost of sales (effective portion)

0.3

(0.8)

Net loss reclassified from OCI to other income (effective portion)

8.5

7.3

Net loss reclassified from OCI to interest expense (effective portion)

1.0

0.3

Net loss reclassified from OCI to other income (expense) (ineffective portion)

0.1

0.2

Net Investment Hedges [Member]

Derivative [Line Items]

Net (gain) loss recognized in OCI

46.6

21.3

Not Designated [Member]

Derivative [Line Items]

Net (gain) loss recognized in other income (expense)

^[1]

(2.1)

0.2

Fair Value Hedges [Member]

Derivative [Line Items]

Net gain (loss) recognized in interest expense

^[2]

(0.9)

(14.4)

Forward Exchange Contracts [Member] | Cash Flow Hedges [Member]

Derivative [Line Items]

Net gain (loss) recognized in OCI (effective portion)

(12.8)

(6.2)

Net (gain) loss reclassified from OCI to sales/cost of sales (effective portion)

0.3

(0.8)

Net loss reclassified from OCI to other income (effective portion)

8.5

7.3

Net loss reclassified from OCI to interest expense (effective portion)

0.7

Net loss reclassified from OCI to other income (expense) (ineffective portion)

0.1

0.2

Forward Exchange Contracts [Member] | Net Investment Hedges [Member]

Derivative [Line Items]

Net (gain) loss recognized in OCI

9.1

4.0

Forward Exchange Contracts [Member] | Not Designated [Member]

Derivative [Line Items]

Net (gain) loss recognized in other income (expense)

^[1]

(2.1)

0.2

Foreign Currency Debt [Member] | Net Investment Hedges [Member]

Derivative [Line Items]

Net (gain) loss recognized in OCI

37.3

17.1

Other Contracts [Member] | Cash Flow Hedges [Member]

Derivative [Line Items]

Net gain (loss) recognized in OCI (effective portion)

^[3]

3.5

Net loss reclassified from OCI to interest expense (effective portion)

^[3]

0.3

Other Contracts [Member] | Net Investment Hedges [Member]

Derivative [Line Items]

Net (gain) loss recognized in OCI

^[3]

0.2

Other Contracts [Member] | Fair Value Hedges [Member]

Derivative [Line Items]

Net gain (loss) recognized in interest expense

^[2],[3]

$ (0.9)

$ (14.4)

[1]	The impact of the non-designated hedges noted above was largely offset by gains and losses, respectively, resulting from the impact of changes in exchange rates on recognized assets and liabilities denominated in nonfunctional currencies.
[2]	The impact of fair value hedges noted above was largely offset by gains and losses resulting from the impact of changes in related interest rates on recognized outstanding debt.
[3]	Other includes the impact on other comprehensive income (OCI) and earnings primarily related to interest rate swaps.

Financial Instruments (Credit Risk-Related Contingent Features) (Narrative) (Details) - USD ($) $ in Millions	Dec. 31, 2011	Sep. 30, 2011
Financial Instruments [Abstract]
Net liability position of derivatives with credit risk-related contingent features	$ 10.6	$ 10.5

Financial Instruments (Counterparty Credit Risk Management) (Narrative) (Details) - USD ($) $ in Millions	Dec. 31, 2011	Sep. 30, 2011
Financial Instruments [Abstract]
Collateral amount that counterparties would be required to post	$ 79.3	$ 66.1

Fair Value Measurements (Narrative) (Details)	Nov. 30, 2011	Sep. 30, 2011
Fair Value Measurements [Abstract]
Agreements to purchase the remaining shares		25.00%
Percentage of shares owned	100.00%

Fair Value Measurements (Schedule Of Carrying Values And Fair Values Of Financial Instruments) (Details) - USD ($) $ in Millions	Dec. 31, 2011	Sep. 30, 2011
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Other liabilities		$ 51.0
Carrying Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, including current portion	$ 4,348.1	3,999.7
Other liabilities		51.0
Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, including current portion	4,674.3	4,284.5
Other liabilities		51.0
Interest Rate Swap Contracts [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	52.1	48.2
Derivative liabilities	2.7	6.0
Interest Rate Swap Contracts [Member] \| Carrying Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	52.1	48.2
Derivative liabilities	2.7	6.0
Interest Rate Swap Contracts [Member] \| Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	52.1	48.2
Derivative liabilities	2.7	6.0
Forward Exchange Contract [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	69.2	70.0
Derivative liabilities	43.0	37.8
Forward Exchange Contract [Member] \| Carrying Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	69.2	70.0
Derivative liabilities	43.0	37.8
Forward Exchange Contract [Member] \| Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	69.2	70.0
Derivative liabilities	$ 43.0	$ 37.8

- Definition

Fair values as of the balance sheet date of all assets resulting from contracts that meet the criteria of being accounted for as derivative instruments, net of the effects of master netting arrangements.

+ References + Details

Fair Value Measurements (Schedule Of Fair Value Of Assets And Liabilities) (Details) - USD ($) $ in Millions	Dec. 31, 2011	Sep. 30, 2011
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total Assets at Fair Value	$ 121.3	$ 118.2
Other liabilities		51.0
Total Liabilities at Fair Value	45.7	94.8
Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total Assets at Fair Value
Other liabilities
Total Liabilities at Fair Value
Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total Assets at Fair Value	121.3	118.2
Other liabilities
Total Liabilities at Fair Value	45.7	43.8
Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total Assets at Fair Value
Other liabilities		51.0
Total Liabilities at Fair Value		51.0
Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Other liabilities		51.0
Interest Rate Swap Contracts [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	52.1	48.2
Derivative liabilities	2.7	6.0
Interest Rate Swap Contracts [Member] \| Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets
Derivative liabilities
Interest Rate Swap Contracts [Member] \| Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	52.1	48.2
Derivative liabilities	2.7	6.0
Interest Rate Swap Contracts [Member] \| Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets
Derivative liabilities
Interest Rate Swap Contracts [Member] \| Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	52.1	48.2
Derivative liabilities	2.7	6.0
Forward Exchange Contract [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	69.2	70.0
Derivative liabilities	43.0	37.8
Forward Exchange Contract [Member] \| Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets
Derivative liabilities
Forward Exchange Contract [Member] \| Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	69.2	70.0
Derivative liabilities	43.0	37.8
Forward Exchange Contract [Member] \| Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets
Derivative liabilities
Forward Exchange Contract [Member] \| Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	69.2	70.0
Derivative liabilities	$ 43.0	$ 37.8

Fair Value Measurements (Schedule Of Changes In Fair Value Of Other Liabilities) (Details) $ in Millions	3 Months Ended
	Dec. 31, 2011 USD ($)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Balance at 30 September 2011	$ 51.0
Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Balance at 30 September 2011	51.0
Expense included in interest expense	0.8
Payment to settle liability	(52.1)
Currency translation adjustment	0.3
Balance at 31 December 2011

- Definition

Pre tax adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into functional currency of the reporting entity, net of reclassification of realized foreign currency translation gains (losses). Includes gain (loss) on foreign currency forward exchange contracts. Includes foreign currency transactions designated as hedges of net investment in a foreign entity and intercompany foreign currency transactions that are of a long-term nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements. Includes the gain (loss) on a derivative instrument or nonderivative financial instrument that may give rise to a foreign currency transaction gain (loss) that has been designated and qualified as a hedging instrument for hedging of the foreign currency exposure of a net investment in a foreign operation.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 45
-Subparagraph c
-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.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 24
-Subparagraph b
-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.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 14, 17, 19, 26
-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.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 52
-Paragraph 13, 20, 31
-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.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e637-108580

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 55
-Paragraph 2
-Subparagraph (a)-(c)
-URI http://asc.fasb.org/extlink&oid=6920433&loc=d3e998-108581

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 20
-Section 35
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6939497&loc=d3e30304-110892

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 30
-Section 45
-Paragraph 20
-Subparagraph (b),(d)
-URI http://asc.fasb.org/extlink&oid=6915805&loc=d3e32211-110900

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph c(3)
-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.

+ Details

Retirement Benefits (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Dec. 31, 2011	Dec. 31, 2010	Sep. 30, 2011
Defined Benefit Plan Disclosure [Line Items]
Cash contributions to funded plans and benefit payments under unfunded plans	$ 8.1	$ 208.7	$ 241.0
Minimum [Member]
Defined Benefit Plan Disclosure [Line Items]
Total expected contributions for 2012	40.0
Maximum [Member]
Defined Benefit Plan Disclosure [Line Items]
Total expected contributions for 2012	$ 60.0

Retirement Benefits (Components Of Net Periodic Benefit Cost) (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2011	Dec. 31, 2010
U.S. [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 11.3	$ 10.9
Interest cost	31.1	30.8
Expected return on plan assets	(44.5)	(44.9)
Prior service cost amortization	0.7	0.6
Actuarial loss amortization	19.6	16.0
Other
Net Periodic Benefit Cost	18.2	13.4
International [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	6.0	7.2
Interest cost	15.7	15.7
Expected return on plan assets	(16.8)	(16.6)
Prior service cost amortization	0.1	0.2
Actuarial loss amortization	3.9	7.4
Other	0.6	0.4
Net Periodic Benefit Cost	9.5	14.3
Other Postretirement Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	1.1	1.4
Interest cost	1.0	0.8
Expected return on plan assets
Prior service cost amortization
Actuarial loss amortization	0.7	1.0
Other
Net Periodic Benefit Cost	$ 2.8	$ 3.2

Commitments And Contingencies (Litigation And Environmental) (Narrative) (Details) R$ in Millions, $ in Millions	3 Months Ended	12 Months Ended
	Dec. 31, 2011 USD ($) years	Sep. 30, 2010 BRL (R$)	Sep. 30, 2011 USD ($)
Environmental [Member]
Loss Contingencies [Line Items]
Approximate number of sites on which settlement has not been reached	36
Accrual for environmental loss contingencies, (beginning 2012)	$ 81.4		$ 82.3
Accruals for environmental loss contingencies, maximum payout period, years \| years	30
Accruals for environmental loss contingencies, minimum exposure	$ 81.0
Accruals for environmental loss contingencies, maximum exposure	95.0
Brazil Alleged Anticompete [Member]
Loss Contingencies [Line Items]
Civil fines imposed	96.0	R$ 179.2
Maximum of loss contingency range subject to interest	96.0	R$ 179.2
Provision for litigation	$ 0.0

Commitments And Contingencies (Pace) (Narrative) (Details) - Pace, Florida [Member] $ in Millions	12 Months Ended
	Sep. 30, 2006 USD ($) years	Dec. 31, 2011 USD ($)
Loss Contingencies [Line Items]
Accrual for environmental loss contingencies, (beginning 2012)	$ 42.0	$ 34.9
Years to complete environmental remediation \| years	20
Environmental loss contingencies estimated costs through completion, minimum	$ 42.0
Environmental loss contingencies estimated costs through completion, maximum	52.0
Discontinued Operations [Member]
Loss Contingencies [Line Items]
Pretax expense recognized as a component of income from discontinued operations	$ 42.0

- Definition

The charge against earnings in the period for known or estimated future costs arising from requirements to perform environmental remediation activities.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 90-8
-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.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 96-1
-Paragraph 170
-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.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 9, 10
-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.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 96-1
-Paragraph 147, 148, 149, 150
-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.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 143
-Paragraph 2
-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.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 410
-SubTopic 30
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=6393242&loc=d3e13296-110859

+ Details

Commitments And Contingencies (Piedmont) (Narrative) (Details) - Piedmont, Florida [Member] $ in Millions	3 Months Ended	12 Months Ended
	Dec. 31, 2011 USD ($) years	Sep. 30, 2008 USD ($)
Loss Contingencies [Line Items]
Years to complete environmental remediation, (beginning 2015) \| years	15
Environmental loss contingencies estimated costs through completion, maximum		$ 24.0
Accrual for environmental loss contingencies, (beginning 2012)	$ 20.8	24.0
Change in estimated exposure	$ 0.0
Discontinued Operations [Member]
Loss Contingencies [Line Items]
Pretax expense recognized as a component of income from discontinued operations		$ 24.0

- Definition

The charge against earnings in the period for known or estimated future costs arising from requirements to perform environmental remediation activities.

+ References

+ Details

Commitments And Contingencies (Paulsboro) (Narrative) (Details) - USD ($) $ in Millions	Dec. 31, 2011	Dec. 31, 2008
Paulsboro, New Jersey [Member]
Loss Contingencies [Line Items]
Accrual for environmental loss contingencies	$ 8.0	$ 16.0

Commitments And Contingencies (Agreement To Purchase Shares In Equity Affiliate) (Narrative) (Details)	Sep. 30, 2011
Schedule of Equity Method Investments [Line Items]
Percentage ownership to be purchased	25.00%
Abdullah Hashim Group [Member]
Schedule of Equity Method Investments [Line Items]
Percentage ownership to be purchased	25.00%

Share-Based Compensation (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Dec. 31, 2011	Dec. 31, 2010
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation cost charged against income	$ 11,800	$ 10,200
Share-based compensation cost charged against income, net of tax	7,700	$ 6,300
Cost Of Sales [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation cost charged against income	1,400
Selling And Administrative [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation cost charged against income	10,100
Research And Development [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation cost charged against income	$ 300
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of stock options granted	1,079,860
Weighted-average exercise price of stock options granted	$ 82.64
Estimated fair value of stock options granted, per option	$ 21.43
Expected volatility, minimum	29.00%
Expected volatility, maximum	30.40%
Expected dividend yield	2.30%
Expected life in years, minimum	7.3
Expected life in years, maximum	9.0
Risk-free interest rate, minimum	1.70%
Risk-free interest rate, maximum	2.10%
Deferred Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares/units granted	232,475
Weighted-average grant date fair value of shares/units	$ 82.66
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares/units granted	34,595
Weighted-average grant date fair value of shares/units	$ 82.64

Equity (Changes In Equity) (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended
	Dec. 31, 2011	Dec. 31, 2010
Schedule of Capitalization, Equity [Line Items]
Balance at 30 September	$ 5,938.7	$ 5,697.6
Net Income	256.3	275.9
Translation adjustments	(38.2)	48.0
Net loss on derivatives	(9.3)	(6.2)
Unrealized holding loss on available-for-sale securities		(5.2)
Derivatives	9.9	7.0
Available-for-sale securities		(0.2)
Pension and postretirement benefits	16.1	16.5
Total Other Comprehensive Income (Loss)	(21.5)	59.9
Comprehensive Income	234.8	335.8
Dividends on common stock (per share $0.58, $0.49)	(122.2)	(105.3)
Share-based compensation expense	11.8	10.2
Issuance of treasury shares for stock option and award plans	(2.3)	31.6
Tax benefit of stock option and award plans	4.2	13.3
Purchase of noncontrolling interests	(6.3)	(6.1)
Contribution from noncontrolling interests		1.4
Other equity transactions	(1.6)	(1.3)
Balance at 31 December	$ 6,057.1	$ 5,977.2
Dividends per share	$ 0.58	$ 0.49
Air Products [Member]
Schedule of Capitalization, Equity [Line Items]
Balance at 30 September	$ 5,795.8	$ 5,546.9
Net Income	248.1	268.6
Translation adjustments	(39.0)	40.1
Net loss on derivatives	(9.2)	(6.1)
Unrealized holding loss on available-for-sale securities		(5.2)
Derivatives	9.9	7.0
Available-for-sale securities		(0.2)
Pension and postretirement benefits	16.1	16.5
Total Other Comprehensive Income (Loss)	(22.2)	52.1
Comprehensive Income	225.9	320.7
Dividends on common stock (per share $0.58, $0.49)	(122.2)	(105.3)
Share-based compensation expense	11.8	10.2
Issuance of treasury shares for stock option and award plans	(2.3)	31.6
Tax benefit of stock option and award plans	4.2	13.3
Purchase of noncontrolling interests	(4.4)	(6.1)
Contribution from noncontrolling interests
Other equity transactions	0.2	(1.3)
Balance at 31 December	5,909.0	5,810.0
Non-Controlling Interests [Member]
Schedule of Capitalization, Equity [Line Items]
Balance at 30 September	142.9	150.7
Net Income	8.2	7.3
Translation adjustments	0.8	7.9
Net loss on derivatives	(0.1)	(0.1)
Unrealized holding loss on available-for-sale securities
Derivatives
Available-for-sale securities
Pension and postretirement benefits
Total Other Comprehensive Income (Loss)	0.7	7.8
Comprehensive Income	8.9	15.1
Dividends on common stock (per share $0.58, $0.49)
Share-based compensation expense
Issuance of treasury shares for stock option and award plans
Tax benefit of stock option and award plans
Purchase of noncontrolling interests	(1.9)
Contribution from noncontrolling interests		1.4
Other equity transactions	(1.8)
Balance at 31 December	$ 148.1	$ 167.2

Noncontrolling Interests (Narrative) (Details) £ in Millions, $ in Millions			1 Months Ended			3 Months Ended
	Nov. 30, 2011 GBP (£)	Nov. 30, 2011 USD ($)	Nov. 30, 2011 GBP (£)	Nov. 30, 2011 USD ($)	Jun. 30, 2010	Dec. 31, 2011	Sep. 30, 2011
Noncontrolling Interest [Line Items]
Agreements to purchase the remaining shares							25.00%
CryoService Limited [Member]
Noncontrolling Interest [Line Items]
Increased ownership interest percentage, from					72.00%
Increased ownership interest percentage, to					97.00%
Agreements to purchase the remaining shares						3.00%	25.00%
Final ownership percentage						100.00%
Consideration of purchase obligations	£ 33.2	$ 52.1	£ 4.0	$ 6.3

Noncontrolling Interests (Schedule Of Changes In Ownership Interests) (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2011	Dec. 31, 2010
Noncontrolling Interests [Abstract]
Net Income Attributable to Air Products	$ 248.1	$ 268.6
Decrease in Air Products capital in excess of par value for purchase of noncontrolling interests	(4.4)	(6.1)
Changes from net income attributable to Air Products and transfers to noncontrolling interests	$ 243.7	$ 262.5

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 87-21
-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.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph a
-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.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 10, 15
-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.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 28, 29, 30
-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.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Article 5
-Section 03
-Paragraph 19

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 20
-Article 9

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Net Income
-URI http://asc.fasb.org/extlink&oid=6518256

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Other Comprehensive Income
-URI http://asc.fasb.org/extlink&oid=6519514

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.18)
-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.19)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e565-108580

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.22)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph d
-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.

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph A7
-Appendix A

+ Details

Earnings Per Share (Narrative) (Details) - shares shares in Millions	3 Months Ended
	Dec. 31, 2011	Dec. 31, 2010
Earnings Per Share [Abstract]
Antidilutive options excluded from computation of diluted earnings per share	4.1	2.1

- Definition

Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 13, 14
-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.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 171
-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.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 40
-Subparagraph c
-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.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Diluted Earnings Per Share
-URI http://asc.fasb.org/extlink&oid=6510752

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Contingent Stock Agreement
-URI http://asc.fasb.org/extlink&oid=6508534

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Antidilution
-URI http://asc.fasb.org/extlink&oid=6505113

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-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.

+ Details

Earnings Per Share (Schedule Of Earnings Per Share) (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended
	Dec. 31, 2011	Dec. 31, 2010
Earnings Per Share [Abstract]
Net Income Attributable to Air Products (used in basic and diluted EPS)	$ 248.1	$ 268.6
Weighted average number of common shares outstanding	210.3	214.2
Employee stock options	2.8	4.1
Other award plans	0.8	0.9
Effect of dilutive securities	3.6	5.0
Weighted average number of common shares outstanding assuming dilution	213.9	219.2
BASIC EPS ATTRIBUTABLE TO AIR PRODUCTS	$ 1.18	$ 1.25
DILUTED EPS ATTRIBUTABLE TO AIR PRODUCTS	$ 1.16	$ 1.23

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 36, 37, 38
-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.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Article 5
-Section 03
-Paragraph 20

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 7
-Paragraph 18

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 21
-Article 9

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.21)
-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6920599&loc=d3e1252-109256

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 55
-Paragraph 52
-URI http://asc.fasb.org/extlink&oid=6945512&loc=d3e4984-109258

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04.23)
-URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.19)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-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.

+ Details

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References + Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

- Definition

The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.

+ References + Details

- Definition

Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 171
-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.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 40
-Subparagraph a
-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.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 8
-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.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=6920599&loc=d3e1448-109256

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Weighted-Average Number of Common Shares Outstanding
-URI http://asc.fasb.org/extlink&oid=6528421

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-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.

+ Details

Income Taxes (Details) $ / shares in Units, € in Millions, $ in Millions	3 Months Ended
	Dec. 31, 2011 USD ($) $ / shares	Nov. 30, 2011 USD ($)	Nov. 30, 2011 EUR (€)
Approximate reduction in unrecognized tax benefits to be recorded in the second quarter of fiscal 2012	$ 60.0
Spanish Tax Authorities [Member]
Income tax settlement		$ 56.0	€ 41.3
Increase in income tax expenses resulting from settlements	$ 43.8
Increase in income tax expenses resulting from settlements, per share \| $ / shares	$ 0.20
Impact on effective income tax rate due to tax settlement	11.20%

Supplemental Information (Details) - USD ($) $ in Millions			3 Months Ended
Supplemental Information (Details) - USD ($) $ in Millions	Nov. 03, 2011	Sep. 15, 2011	Dec. 31, 2011
Supplemental Information [Line Items]
Stock repurchase program authorized amount		$ 1,000.0
Stock repurchased during period, shares			0
Shares repurchase authorization remains, amount			$ 1,000.0
Note 3.0% [Member]
Supplemental Information [Line Items]
Senior notes	$ 400.0
Interest rate of debt	3.00%
Debt instrument maturity date	Nov. 03, 2021

Business Segment And Geographic Information (Segment Revenue From External Customers And Operating Income) (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2011	Dec. 31, 2010
Segment Reporting Information [Line Items]
Sales to External Customers	$ 2,423.1	$ 2,391.7
Operating Income	384.7	360.6
Net loss on Airgas transaction		(43.5)
Other	(3.7)	(1.1)
Merchant Gases [Member]
Segment Reporting Information [Line Items]
Sales to External Customers	989.3	987.8
Operating Income	191.6	200.5
Tonnage Gases [Member]
Segment Reporting Information [Line Items]
Sales to External Customers	809.8	766.0
Operating Income	111.4	115.6
Electronics And Performance Materials [Member]
Segment Reporting Information [Line Items]
Sales to External Customers	535.2	526.0
Operating Income	78.1	68.9
Equipment And Energy [Member]
Segment Reporting Information [Line Items]
Sales to External Customers	88.8	111.9
Operating Income	7.3	20.2
Segment Total [Member]
Segment Reporting Information [Line Items]
Operating Income	$ 388.4	$ 405.2

Business Segment And Geographic Information (Segment Identifiable Assets Information) (Details) - USD ($)
$ in Millions

Dec. 31, 2011

Sep. 30, 2011

Segment Reporting Information [Line Items]

Identifiable Assets

^[1]

$ 12,537.3

$ 12,380.5

Other

^[1]

846.8

898.6

Consolidated Identifiable Assets Total

^[1]

13,384.1

13,279.1

Merchant Gases [Member]

Segment Reporting Information [Line Items]

Identifiable Assets

^[1]

5,082.3

5,091.7

Tonnage Gases [Member]

Segment Reporting Information [Line Items]

Identifiable Assets

^[1]

4,593.8

4,464.3

Electronics And Performance Materials [Member]

Segment Reporting Information [Line Items]

Identifiable Assets

^[1]

2,548.0

2,488.9

Equipment And Energy [Member]

Segment Reporting Information [Line Items]

Identifiable Assets

^[1]

$ 313.2

$ 335.6

[1]	Identifiable assets are equal to total assets less investment in net assets of and advances to equity affiliates.

Business Segment And Geographic Information (Schedule Of Geographic Information) (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2011	Dec. 31, 2010
Segment Reporting Information [Line Items]
Sales to External Customers	$ 2,423.1	$ 2,391.7
North America [Member]
Segment Reporting Information [Line Items]
Sales to External Customers	1,098.2	1,125.9
Europe [Member]
Segment Reporting Information [Line Items]
Sales to External Customers	702.0	729.2
Asia [Member]
Segment Reporting Information [Line Items]
Sales to External Customers	573.3	481.8
Latin America/Other [Member]
Segment Reporting Information [Line Items]
Sales to External Customers	$ 49.6	$ 54.8