View Filing Data

Gain on previously held equity interest

^[1]

0.0

86.8

0.0

85.9

0.0

85.9

0.0

Net loss on Airgas transaction

0.0

48.5

Other income, net

10.5

5.2

37.5

26.6

Operating Income

482.8

387.7

1,124.5

1,112.7

Equity affiliates' income

41.7

39.7

114.3

99.2

Interest expense

26.0

26.5

84.8

86.9

Income from Continuing Operations before Taxes

498.5

400.9

1,154.0

1,125.0

Income tax provision

133.3

95.4

269.5

271.9

Income from Continuing Operations

365.2

305.5

884.5

853.1

Income from Discontinued Operations, net of tax

127.3

29.5

166.5

69.3

Net Income

492.5

335.0

1,051.0

922.4

Less: Net Income Attributable to Noncontrolling Interests

8.0

8.5

22.4

23.0

Net Income Attributable to Air Products

484.5

326.5

1,028.6

899.4

Income from continuing operations

357.2

297.0

862.1

830.1

Income from discontinued operations

127.3

29.5

166.5

69.3

Basic Earnings Per Common Share Attributable to Air Products

$ 484.5

$ 326.5

$ 1,028.6

$ 899.4

Income from continuing operations

$ 1.69

$ 1.40

$ 4.08

$ 3.89

Income from discontinued operations

.60

.14

.79

.32

Diluted Earnings Per Common Share Attributable to Air Products

2.29

1.54

4.87

4.21

Income from continuing operations

1.66

1.37

4.02

3.80

Income from discontinued operations

.60

.13

.77

.32

Weighted Average of Common Shares Outstanding (in millions)

$ 2.26

$ 1.50

$ 4.79

$ 4.12

211.5

212.5

211.0

213.5

Weighted Average of Common Shares Outstanding Assuming Dilution (in millions)

214.7

217.3

214.6

218.4

Dividends Declared Per Common Share - Cash

$ .64

$ .58

$ 1.86

$ 1.65

[1]	Information about how this charge related to the businesses at the segment level is discussed in Note 4, Cost Reduction Plan.

Consolidated Comprehensive Income Statements - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Consolidated Comprehensive Income Statements [Abstract]
Net Income	$ 492.5	$ 335.0	$ 1,051.0	$ 922.4
Other Comprehensive Income (Loss), net of tax:
Translation adjustments, net of tax	(150.6)	103.0	(54.9)	267.4
Net gain (loss) on derivatives, net of tax	(3.7)	5.3	(14.1)	7.7
Unrealized holding gain (loss) on available-for-sale securities, net of tax	0.0	0.0	0.0	(4.6)
Pension and postretirement benefits, net of tax	0.0	0.0	0.0	0.0
Reclassification adjustments:
Currency translation adjustment	13.3	0.0	13.3	0.0
Derivatives, net of tax	(2.2)	(4.9)	9.8	0.5
Available-for-sale securities, net of tax	0.0	0.0	0.0	(16.1)
Pension and postretirement benefits, net of tax	16.1	16.8	48.2	50.4
Total Other Comprehensive Income (Loss)	(127.1)	120.2	2.3	305.3
Comprehensive Income	365.4	455.2	1,053.3	1,227.7
Comprehensive Income Attributable to Noncontrolling Interests	6.6	11.9	25.1	34.3
Comprehensive Income Attributable to Air Products	$ 358.8	$ 443.3	$ 1,028.2	$ 1,193.4

Consolidated Comprehensive Income Statements (Parenthetical) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Consolidated Comprehensive Income Statements [Abstract]
Tax effect on translation adjustments	$ 22.8	$ (11.5)	$ 18.8	$ (31.6)
Tax effect on net gain (loss) on derivatives	(4.6)	3.9	(6.9)	5.3
Tax effect on unrealized holding gain (loss) on available-for-sale securities	0.0	0.0	0.0	(3.3)
Tax effect on pension and postretirement benefits	0.0	0.0	0.0	0.0
Tax effect on derivatives reclassified to earnings	(0.2)	(3.3)	4.2	(0.3)
Tax effect on available-for-sale securities reclassified to earnings	0.0	0.0	0.0	(9.3)
Tax effect on pension and postretirement benefits reclassified to earnings	$ 8.8	$ 8.7	$ 26.6	$ 26.1

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.

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.

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.

Basis of Presentation and Major Accounting Policies [Abstract]

Consolidated Statements of Cash Flows - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2012	Jun. 30, 2011
Operating Activities
Net Income	$ 1,051.0	$ 922.4
Less: Net income attributable to noncontrolling interests	22.4	23.0
Net Income Attributable to Air Products	1,028.6	899.4
Income from discontinued operations	(166.5)	(69.3)
Income from continuing operations attributable to Air Products	862.1	830.1
Adjustments to reconcile income to cash provided by operating activities:
Depreciation and amortization	620.5	627.6
Deferred income taxes	113.1	75.4
Benefit from Spanish tax ruling	(58.3)	0.0
Gain on previously held equity interest	(85.9)	0.0
Undistributed earnings of unconsolidated affiliates	(42.8)	(18.4)
Gain on sale of assets and investments	(5.8)	(7.7)
Share-based compensation	36.2	33.1
Noncurrent capital lease receivables	(204.1)	(155.7)
Net loss on Airgas transaction		48.5
Payment of acquisition-related costs		(156.2)
Other adjustments	48.6	66.3
Working capital changes that provided (used) cash, excluding effects of acquisitions and divestitures:
Trade receivables	(71.9)	(79.7)
Inventories	(18.8)	(48.2)
Contracts in progress, less progress billings	(16.7)	20.9
Other receivables	8.6	(5.8)
Payables and accrued liabilities	30.0	(161.4)
Other working capital	29.8	28.3
Cash Provided by Operating Activities	1,244.6	1,097.1
Investing Activities
Additions to plant and equipment	(1,166.5)	(933.5)
Acquisitions, less cash acquired	(173.8)	(9.9)
Investment in and advances to unconsolidated affiliates	(175.4)	(46.0)
Proceeds from sale of Airgas stock		94.7
Proceeds from sale of assets and investments	13.5	62.3
Change in restricted cash	60.9	13.0
Cash Used for Investing Activities	(1,441.3)	(819.4)
Financing Activities
Long-term debt proceeds	409.6	59.2
Payments on long-term debt	(477.6)	(182.4)
Net (decrease) increase in commercial paper and short-term borrowings	(171.5)	410.6
Dividends paid to shareholders	(379.4)	(333.0)
Purchase of treasury shares	(53.1)	(350.0)
Proceeds from stock option exercises	88.7	124.4
Excess tax benefit from share-based compensation	20.2	40.3
Payment for subsidiary shares from noncontrolling interests	(58.4)	0.0
Other financing activities	(16.1)	(2.8)
Cash Used for Financing Activities	(637.6)	(233.7)
Discontinued Operations
Cash provided by operating activities	32.1	31.6
Cash provided by (used for) investing activities	766.4	(31.8)
Cash provided by financing activities	0.0	1.3
Cash Provided by Discontinued Operations	798.5	1.1
Effect of Exchange Rate Changes on Cash	(25.5)	10.7
(Decrease) Increase in Cash and Cash Items	(61.3)	55.8
Cash and Cash Items - Beginning of Year	422.5	374.3
Cash and Cash Items - End of Period	361.2	430.1
Less: Cash and Cash Items - Discontinued Operations	0.0	1.9
Cash and Cash Items - Continuing Operations	$ 361.2	$ 428.2

Basis of Presentation and Major Accounting Policies

9 Months Ended

Jun. 30, 2012

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 nine 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 are only 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.

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

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.

New Accounting Guidance

9 Months Ended

Jun. 30, 2012

New Accounting Guidance [Abstract]

New Accounting Guidance

2. NEW ACCOUNTING GUIDANCE

Accounting Guidance Implemented

Fair Value Measurements

In May 2011, the Financial Accounting Standards Board (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 was effective for us beginning in the second quarter of fiscal year 2012. The adoption of this guidance did not have a material impact on our consolidated financial statements.

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 will 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. In December 2011, the FASB approved a deferral of the effective date of certain requirements related to the presentation and disclosure of reclassification adjustments from other comprehensive income to net income. The retained guidance 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.

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.

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

Discontinued Operations

9 Months Ended

Jun. 30, 2012

Discontinued Operations [Abstract]

Discontinued Operations

3. DISCONTINUED OPERATIONS

In January 2012, the Board of Directors authorized the sale of our Homecare business, which had previously been reported as part of the Merchant Gases operating segment.

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

The transaction with Linde closed on 30 April 2012. Total sale proceeds of €590 million ($777) were received in cash at closing. This amount included contingent proceeds of €110 million ($144) related to the outcome of certain retender arrangements. The gain related to the contingent proceeds is deferred in other noncurrent liabilities and will be recognized in the results of discontinued operations when the contingencies are resolved and the final proceeds are realized per the terms of the agreement. We will also be entitled to receive up to €32 million ($42) of additional cash proceeds based upon collection of accounts receivable. A gain of $207.4 ($150.3 after-tax, or $.70 per share) was recognized on the sale of this business in the third quarter of fiscal year 2012.

We are actively marketing the remaining portion of the Homecare business, which is primarily in the United Kingdom. We expect to close on the sale of this business before the end of calendar 2012. In the third quarter of 2012, we recorded an impairment charge of $33.5 ($29.5 after-tax, or $.14 per share) to write down the remaining business to its estimated net realizable value. For additional information, see Note 10, Fair Value Measurements. Additional charges may be recorded in future periods dependent upon the timing and method of ultimate disposition.

The Homecare business is being accounted for as a discontinued operation. The results of operations and cash flows of this business have been removed from the results of continuing operations for all periods presented. The assets and liabilities of discontinued operations have been reclassified and are segregated in the consolidated balance sheets.

		Three Months Ended				Nine Months Ended
		30 June				30 June
		2012		2011		2012		2011
Sales	$	45.0	$	105.8	$	242.0	$	303.3

Income before taxes	$	10.2	$	29.1	$	66.3	$	84.2
Income tax provision		3.7		(.4)		20.6		14.9
Income from operations of discontinued operations		6.5		29.5		45.7		69.3
Gain on sale of business and impairment/write-down, net of tax		120.8		-		120.8		-
Income from Discontinued Operations, net of tax	$	127.3	$	29.5	$	166.5	$	69.3

For the three and nine months ended 30 June 2011, the income tax provision includes a tax benefit of $8.9, or $.04 per share, resulting from the completion of an audit of tax years 2007 and 2008 by the U.S. Internal Revenue Service related to our previously divested U.S. Healthcare business. For additional details on this tax benefit, refer to Note 21, Income Taxes, in our 2011 Form 10-K.

Assets and liabilities of discontinued operations consist of the following:


		30 June		30 September
		2012		2011
Cash and cash items	$	-	$	1.1
Trade receivables, net		14.9		213.4
Inventories		.8		11.2
Other current assets		.2		17.5
Total Current Assets	$	15.9	$	243.2

Plant and equipment, net	$	25.7	$	189.3
Goodwill		-		96.2
Other noncurrent assets		-		3.4
Total Noncurrent Assets	$	25.7	$	288.9

Payables and accrued liabilities	$	6.1	$	42.1
Accrued income taxes		-		.5
Short-term borrowings		-		.7
Total Current Liabilities	$	6.1	$	43.3

Other noncurrent liabilities	$	.3	$	12.4
Deferred income taxes		-		11.9
Total Noncurrent Liabilities	$	.3	$	24.3

The entire disclosure for the facts and circumstances leading to the completed or expected disposal, manner and timing of disposal, the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the segment in which the disposal group was reported, and the classification (whether sold or classified as held for sale) and carrying value of the assets and liabilities comprising the disposal group. Includes all disposal groups, including those classified as components of the entity (discontinued operations).

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 144
-Paragraph 43-48
-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 360
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6391110&loc=d3e2941-110230

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1361-107760

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1510-107760

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e1020-107759

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e1012-107759

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e957-107759

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1474-107760

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 45
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6390789&loc=d3e2443-110228

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1436-107760

Cost Reduction Plan

9 Months Ended

Jun. 30, 2012

Cost Reduction Plan [Abstract]

Cost Reduction Plan

4. COST REDUCTION PLAN

During the second quarter ended 31 March 2012, we initiated a cost reduction plan. The results from continuing operations for the nine months ended 30 June 2012 include a charge of $86.8 ($60.6 after-tax, or $.28 per share) for this plan. This charge represents the ongoing actions we are taking to improve our cost structure, particularly in Europe. The plan includes removing the stranded costs resulting from our decision to exit the Homecare business, the reorganization of the Merchant business and the actions we are taking to right-size our European business cost structure in light of the challenging economic outlook.

This charge includes $80.8 for severance and other costs associated with the elimination of approximately 600 positions from our workforce. The remainder of the charge, $6.0, is related to the write-down of certain assets. For additional information regarding these assets, see Note 10, Fair Value Measurements. The planned actions are expected to be completed by the end of the second quarter of fiscal year 2013.

The charge for the cost reduction plan is excluded from segment operating profit. The table below displays how this charge relates to the businesses at the segment level:


	Severance and		Asset
	Other Benefits		Impairments		Total
Merchant Gases	$	71.3	$	6.0	$	77.3
Tonnage Gases		3.8		-		3.8
Electronics and Performance Materials		5.7		-		5.7
Total 2012 Charge	$	80.8	$	6.0	$	86.8

The following table summarizes the carrying amount of the accrual for the cost reduction plan at 30 June 2012:


	Severance and		Asset
	Other Benefits		Impairments		Total
2012 Charge	$	80.8	$	6.0	$	86.8
Noncash expenses		(.4)		(6.0)		(6.4)
Amount reflected in pension liability		(6.8)		-		(6.8)
Cash expenditures		(21.2)		-		(21.2)
Currency translation adjustment		(2.1)		-		(2.1)
Accrued Balance	$	50.3	$	-	$	50.3

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

Business Combinations

9 Months Ended

Jun. 30, 2012

Business Combinations

Business Combinations

5. BUSINESS COMBINATIONS

DuPont Air Products NanoMaterials LLC

On 29 February 2012, we entered into a definitive agreement with E.I. DuPont de Nemours and Co., Inc. to acquire their 50% interest in our joint venture, DuPont Air Products NanoMaterials LLC (DA NanoMaterials). DA NanoMaterials' revenues for calendar year 2011 were approximately $90.

The acquisition closed on 2 April 2012 for $158 ($147 net of cash acquired of $11), subject to working capital adjustments, and was accounted for as a business combination. Beginning in the third quarter of 2012, the results of DA NanoMaterials were consolidated within our Electronics and Performance Materials business segment. The preliminary allocation of the purchase price to the assets acquired was based on their fair values as of the acquisition date, with the amounts exceeding the fair value recorded as goodwill. The allocation included plant and equipment of $26, identified intangibles of $100, goodwill of $125 (of which $50 is deductible for tax purposes), and other net assets of $27.

Goodwill, which is assigned to the Electronics and Performance Materials business segment, largely resulted from expected revenue and cost synergies resulting from the business combination. Management expects that revenue synergies will result primarily from the sale of differentiated offerings and cost synergies from combining supply chains and optimization of combined logistics.

The fair value of plant and equipment was quantified primarily using a cost approach, by estimating reproduction/ replacement cost consistent with assumptions market participants would use. The identified intangibles primarily relate to customer relationships and will be amortized over 22 years. The fair value of intangibles was determined primarily using the excess earnings method under the income approach.

Prior to the acquisition date, we accounted for our 50% interest in DA NanoMaterials as an equity-method investment. The acquisition-date fair value of the previously held equity interest was valued at $120 and was determined using a discounted cash flow analysis under the income approach. The income approach required estimating a number of factors including projected revenue growth, customer attrition rates, profit margin, and discount rate. The three and nine months ended 30 June 2012 include a gain of $85.9 ($54.6 after-tax, or $.25 per share) as a result of revaluing our previously held equity interest to fair market value as of the acquisition date. This gain is reflected on the consolidated income statements as “Gain on previously held equity interest.”

SUBSEQUENT EVENT- Indura S.A.

On 1 July 2012, (“the acquisition date”), we acquired a 51.8% controlling equity interest in the outstanding shares of Indura S.A., from the majority shareholder. On 3 July 2012, we acquired an additional 13.0% equity interest from other shareholders. We paid cash consideration in Chilean pesos (CLP) of 345.9 billion ($699) and assumed debt of CLP97.0 billion ($196) for these interests. This preliminary purchase price is subject to certain working capital and debt adjustments. Under the purchase agreement, we have a commitment to purchase up to an additional 2.0% equity interest within the next twelve months. The agreement also provides the largest minority shareholder a right to exercise a put option to require Air Products to purchase up to a 30.5% equity interest during the two-year period beginning on 1 July 2015, at a redemption value equal to fair market value (subject to a minimum price linked to the original acquisition date value escalated by an inflation factor). Founded in 1948, Indura S.A. is the largest independent industrial gas company in South America. Indura S.A.'s integrated gas and retail business comprises packaged gases and hardgoods, liquid bulk, healthcare and on-sites. Indura S.A.'s revenues for calendar year 2011 were approximately $480.

As the acquisition occurred subsequent to the reporting date, our consolidated financial statements as of and for the three and nine months ended 30 June 2012 exclude the financial results of Indura S.A.

The acquisition of Indura S.A. will be accounted for as a business combination. As such, Indura S.A.'s results of operations will be included in our consolidated results of operations within the Merchant Gases Segment following the acquisition date. Due to the limited time since the acquisition date, the information needed to provide a detailed business combination disclosure, including the purchase price allocation and proforma information, is not yet available.

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 88-16
-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 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141
-Paragraph 51, 52
-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
-Appendix F
-Paragraph F4
-Subparagraph e

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 67-73
-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 805
-SubTopic 30
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6911361&loc=d3e6927-128479

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6972119&loc=d3e1490-128463

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6911361&loc=d3e7008-128479

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6972119&loc=d3e1500-128463

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4926-128472

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4922-128472

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6911361&loc=d3e6996-128479

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=6972119&loc=d3e1524-128463

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6972119&loc=d3e1392-128463

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6911361&loc=d3e7000-128479

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4845-128472

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4934-128472

Reference 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6972119&loc=d3e1497-128463

Reference 18: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6972119&loc=d3e1486-128463

Reference 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6972119&loc=d3e1383-128463

Airgas Transaction

9 Months Ended

Jun. 30, 2012

Airgas Transaction [Abstract]

Airgas Transaction

6. 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 nine months ended 30 June 2011 included a net loss of $48.5 ($31.6 after-tax, or $.14 per share) which was reflected separately on the consolidated income statements as “Net loss on Airgas transaction.” This net loss included amortization of the fees related to the term loan credit facility, the gain on the sale of Airgas stock, and other acquisition-related costs. The nine months ended 30 June 2011 included cash payments for acquisition-related costs of $156.2, 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

9 Months Ended

Jun. 30, 2012

Inventories [Abstract]

Inventories

7. INVENTORIES

The components of inventories are as follows:

	30 June		30 September
	2012		2011
Inventories at FIFO Cost
Finished goods	$	522.6	$	477.3
Work in process		30.8		29.9
Raw materials, supplies and other		245.5		258.8
		798.9		766.0
Less: Excess of FIFO cost over LIFO cost		(99.4)		(95.8)
	$	699.5	$	670.2

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

9 Months Ended

Jun. 30, 2012

Goodwill [Abstract]

Goodwill

8. GOODWILL

Changes to the carrying amount of consolidated goodwill by segment for the nine months ended 30 June 2012 are as follows:

	30 September		Acquisitions and		Currency		30 June
	2011		Adjustments		Translation		2012
Merchant Gases	$	479.2	$	9.2	$	(14.7)	$	473.7
Tonnage Gases		14.1		-		-		14.1
Electronics and Performance Materials		302.9		135.6		1.6		440.1
	$	796.2	$	144.8	$	(13.1)	$	927.9

The increase in goodwill in the Electronics and Performance Materials segment was primarily due to the DA NanoMaterials acquisition which occurred during the third quarter of 2012. Refer to Note 5, Business Combinations, for further details on this acquisition.

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

9 Months Ended

Jun. 30, 2012

Financial Instruments [Abstract]

Financial Instruments

9. 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 from 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 30 June 2012 is 2.2 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:

			30 June 2012			30 September 2011
				Years			Years
			US$	Average		US$	Average
			Notional	Maturity		Notional	Maturity
Forward exchange contracts:
	Cash flow hedges	$	1,337.8	.5	$	1,512.1	.4
	Net investment hedges		721.7	2.8		635.8	2.0
	Not designated		321.4	.1		226.3	.1
Total Forward Exchange Contracts		$	2,380.9	1.1	$	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 30 June 2012 included €852.6 million and

30 September 2011 included €742.1 million. The designated intercompany loans were €0 million and €437.0 million at 30 June 2012 and 30 September 2011, respectively.

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 Management Contracts

We enter into interest rate swaps 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 manage interest rate risks and costs inherent in our debt portfolio. Our interest rate swap portfolio generally consists of fixed to floating swaps which are designated as fair value hedges and pre-issuance interest rate swaps and treasury locks which hedge the interest rate risk associated with anticipated fixed-rate debt issuances and are designated as cash flow hedges. At 30 June 2012, outstanding interest rate swaps were denominated in U.S. dollars. The maximum remaining hedged term of any pre-issuance interest rate swap or pre-issuance treasury lock designated as a cash flow hedge is .6 years. The notional amount of the interest rate swap agreements are equal to or less than the designated debt being hedged. When interest rate swaps are used to hedge variable-rate debt, the indices of the swaps and the debt to which they are designated are the same. It is our policy not to enter into any interest rate swaps 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 management contracts and cross currency interest rate swaps:

			30 June 2012					30 September 2011
					Average	Years				Average	Years
		US$			Receive	Average	US$			Receive	Average
		Notional		Pay %	%	Maturity	Notional		Pay %	%	Maturity
Interest rate swaps (fair value hedge)		$	450.0	LIBOR	3.23%	5.0	$	583.9	LIBOR	3.38%	4.5
Cross currency interest rate swaps
	(net investment hedge)	$	32.2	5.54%	5.48%	1.7	$	32.2	5.54%	5.48%	2.5
Interest rate swaps (cash flow hedge)		$	400.0	2.22%	LIBOR	.6	$	300.0	2.33%	LIBOR	.4
Treasury Locks (cash flow hedge)		$	300.0	.87%	-	.5	$	-	-	-	-

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

		Balance Sheet	30 June		30 September		Balance Sheet	30 June		30 September
		Location	2012		2011		Location	2012		2011
Derivatives Designated as
	Hedging Instruments:

Forward exchange contracts		Other receivables	$	13.2	$	22.0	Accrued liabilities	$	20.3	$	33.0

Interest rate management contracts		Other receivables		7.3		5.8	Accrued liabilities		11.8		3.8

		Other noncurrent					Other noncurrent
Forward exchange contracts		assets		79.2		45.0	liabilities		1.9		1.0

		Other noncurrent					Other noncurrent
Interest rate management contracts		assets		45.7		42.4	liabilities		2.3		2.2
Total Derivatives Designated as
	Hedging Instruments		$	145.4	$	115.2		$	36.3	$	40.0
Derivatives Not Designated as
	Hedging Instruments:
Forward exchange contracts		Other receivables	$	.7	$	3.0	Accrued liabilities	$	1.3	$	3.8
Total Derivatives			$	146.1	$	118.2		$	37.6	$	43.8

Refer to Note 10, 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 30 June
		Forward				Foreign Currency
		Exchange Contracts				Debt				Other ^(A)				Total
		2012		2011		2012		2011		2012		2011		2012		2011
Cash Flow Hedges, net of tax:
Net gain (loss) recognized in OCI
	(effective portion)	$	4.7	$	6.1	$	-	$	-	$	(8.4)	$	(.8)	$	(3.7)	$	5.3
Net (gain) loss reclassified from OCI
	to sales/cost of sales (effective portion)		.2		1.1		-		-		-		-		.2		1.1
Net (gain) loss reclassified from OCI to other
	income, net (effective portion)		(2.8)		(6.7)		-		-		-		-		(2.8)		(6.7)
Net (gain) loss reclassified from OCI
	to interest expense (effective portion)		-		-		-		-		.4		.2		.4		.2
Net (gain) loss reclassified from OCI to other
	income, net (ineffective portion)		-		.5		-		-		-		-		-		.5
Fair Value Hedges:
Net gain (loss) recognized in interest expense^(B)		$	-	$	-	$	-	$	-	$	8.2	$	8.4	$	8.2	$	8.4
Net Investment Hedges, net of tax:
Net gain (loss) recognized in OCI		$	29.4	$	(8.0)	$	29.3	$	(30.5)	$	.4	$	(.2)	$	59.1	$	(38.7)
Derivatives Not Designated as Hedging Instruments:
Net gain (loss) recognized in other income, net^(C)		$	(1.8)	$	(1.4)	$	-	$	-	$	-	$	-	$	(1.8)	$	(1.4)

		Nine Months Ended 30 June
		Forward				Foreign Currency
		Exchange Contracts				Debt				Other ^(A)				Total
		2012		2011		2012		2011		2012		2011		2012		2011
Cash Flow Hedges, net of tax:
Net gain (loss) recognized in OCI
	(effective portion)	$	(10.6)	$	8.5	$	-	$	-	$	(3.5)	$	(.8)	$	(14.1)	$	7.7
Net (gain) loss reclassified from OCI
	to sales/cost of sales (effective portion)		.7		6.6		-		-		-		-		.7		6.6
Net (gain) loss reclassified from OCI to other
	income, net (effective portion)		7.5		(7.5)		-		-		-		-		7.5		(7.5)
Net (gain)loss reclassified from OCI
	to interest expense (effective portion)		.4		-		-		-		1.0		.8		1.4		.8
Net (gain) loss reclassified from OCI to other
	income, net (ineffective portion)		.2		.6		-		-		-		-		.2		.6
Fair Value Hedges:
Net gain (loss) recognized in interest expense^(B)		$	-	$	-	$	-	$	-	$	3.3	$	(12.8)	$	3.3	$	(12.8)
Net Investment Hedges, net of tax:
Net gain (loss) recognized in OCI		$	22.4	$	(22.3)	$	32.3	$	(84.6)	$	(.1)	$	(.5)	$	54.6	$	(107.4)
Derivatives Not Designated as Hedging Instruments:
Net gain (loss) recognized in other income, net^(C)		$	(3.0)	$	(2.1)	$	-	$	-	$	-	$	-	$	(3.0)	$	(2.1)

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

^(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 30 June 2012 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 $12.1 as of 30 June 2012 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 $104.8 as of 30 June 2012 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.

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.

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

Fair Value Measurements

9 Months Ended

Jun. 30, 2012

Fair Value Measurements [Abstract]

Fair Value Measurements

10. 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 management contracts 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 9, Financial Instruments, for a description of derivative instruments, including details on the balance sheet line classifications.

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. Therefore, the fair value of our debt is classified as a level 2 measurement. 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 15, Noncontrolling Interests, for additional information.

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

		30 June 2012				30 September 2011
		Carrying Value		Fair Value		Carrying Value		Fair Value
Assets
Derivatives
	Forward exchange contracts	$	93.1	$	93.1	$	70.0	$	70.0
	Interest rate management contracts		53.0		53.0		48.2		48.2
Liabilities
Derivatives
	Forward exchange contracts	$	23.5	$	23.5	$	37.8	$	37.8
	Interest rate management contracts		14.1		14.1		6.0		6.0
Long-term debt, including current portion			3,846.2		4,164.1		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:

		30 June 2012								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	$	93.1	$	-	$	93.1	$	-	$	70.0	$	-	$	70.0	$	-
	Interest rate management contracts		53.0		-		53.0		-		48.2		-		48.2		-
Total Assets at Fair Value		$	146.1	$	-	$	146.1	$	-	$	118.2	$	-	$	118.2	$	-
Liabilities at Fair Value
Derivatives
	Forward exchange contracts	$	23.5	$	-	$	23.5	$	-	$	37.8	$	-	$	37.8	$	-
	Interest rate management contracts		14.1		-		14.1		-		6.0		-		6.0		-
Other liabilities			-		-		-		-		51.0		-		-		51.0
Total Liabilities at Fair Value		$	37.6	$	-	$	37.6	$	-	$	94.8	$	-	$	43.8	$	51.0

Refer to Note 1, Major Accounting Policies, in our 2011 Form 10-K and Note 9, 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 30 June 2012	$	-

The following is a tabular presentation of nonrecurring fair value measurements along with the level within the fair value hierarchy in which the fair value measurement in its entirety falls:

	30 June 2012									Total
	Total		Level 1		Level 2		Level 3		2012 Loss
Long-lived assets - Cost reduction plan ^(A)	$	2.2	$	-	$	-	$	2.2	$	6.0
Long-lived assets - Discontinued operations ^(B)		25.7		-		-		25.7		33.5

^(A)During the second quarter ended 31 March 2012, long-lived assets held for sale were written down to fair value and the loss was included in the

cost reduction plan charge. For additional information, see Note 4, Cost Reduction Plan. We quantified the fair value of assets held for sale

using a market approach, based on prices for other market transactions involving comparable assets and our assessment of value considering

our knowledge of the markets.

^(B)During the third quarter ended 30 June 2012, the remaining assets of the Homecare business were written down to estimated net realizable

value. For additional information, see Note 3, Discontinued Operations. We utilized a market approach to determine fair value based on our

current assessment of the markets for these assets.

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.

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

Retirement Benefits

9 Months Ended

Jun. 30, 2012

Retirement Benefits [Abstract]

Retirement Benefits

11. RETIREMENT BENEFITS

The components of net pension cost for the defined benefit pension plans and other postretirement benefit cost for the three and nine months ended 30 June 2012 and 2011 were as follows:

	Pension Benefits								Other Benefits
	2012				2011				2012		2011
Three Months Ended 30 June	U.S.		International		U.S.		International
Service cost	$	11.3	$	6.0	$	10.9	$	7.5	$	1.1	$	1.4
Interest cost		31.1		15.6		30.7		16.3		1.0		.8
Expected return on plan assets		(44.6)		(16.7)		(44.9)		(17.3)		-		-
Prior service cost amortization		.6		.1		.6		.2		-		-
Actuarial loss amortization		19.7		3.8		16.0		7.7		.7		1.0
Special termination benefits		-		-		-		.3		-		-
Other		-		.6		-		.8		-		-
Net periodic benefit cost	$	18.1	$	9.4	$	13.3	$	15.5	$	2.8	$	3.2


	Pension Benefits								Other Benefits
	2012				2011				2012		2011
Nine Months Ended 30 June	U.S.		International		U.S.		International
Service cost	$	33.8	$	18.1	$	32.7	$	22.0	$	3.3	$	4.2
Interest cost		93.2		46.8		92.2		48.0		3.0		2.4
Expected return on plan assets		(133.6)		(50.0)		(134.7)		(50.9)		-		-
Prior service cost amortization		1.9		.3		1.8		.6		-		-
Actuarial loss amortization		59.0		11.5		48.0		23.3		2.1		3.0
Special termination benefits		4.6		2.2		-		.3		-		-
Other		-		1.9		-		1.7		-		-
Net periodic benefit cost	$	58.9	$	30.8	$	40.0	$	45.0	$	8.4	$	9.6

Special termination benefits for the nine months ended 30 June 2012 are related to the cost reduction plan initiated in the second quarter. For additional information regarding this plan, see Note 4, Cost Reduction Plan.

For the nine months ended 30 June 2012 and 2011, our cash contributions to funded plans and benefit payments under unfunded plans were $31.6 and $229.5, respectively. Total contributions for fiscal 2012 are expected to be approximately $50 to $60. During fiscal 2011, total contributions were $241.

The entire disclosure for pension and other postretirement benefits.

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

Commitments And Contingencies [Abstract]

Commitments and Contingencies

9 Months Ended

Jun. 30, 2012

Commitments and Contingencies

12. 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 $89 at 30 June 2012) 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 $89 at 30 June 2012) 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 33 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 30 June 2012 and 30 September 2011 included an accrual of $79.2 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 $79 to a reasonably possible upper exposure of $93 as of 30 June 2012.

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 30 June 2012, $34.4 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 30 June 2012, $20.5 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 30 June 2012, $7.9 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.

The entire disclosure for commitments and contingencies.

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

Share-Based Compensation

9 Months Ended

Jun. 30, 2012

Share-Based Compensation

Share-Based Compensation

13. SHARE-BASED COMPENSATION

We have various share-based compensation programs, which include stock options, deferred stock units, and restricted shares. During the nine months ended 30 June 2012, 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 252,723 deferred stock units at a weighted-average grant-date fair value of $83.15 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 and nine months ended 30 June 2012 was $8.8 ($5.7 after-tax) and $36.2 ($23.2 after-tax), respectively. Of the share-based compensation cost recognized for the nine months ended 30 June 2012, $30.8 was a component of selling and administrative expense, $3.9 a component of cost of sales, $1.1 a component of research and development, and $.4 a component of the cost reduction plan. Share-based compensation cost charged against income in the three and nine months ended 30 June 2011 was $11.2 ($7.0 after-tax) and $33.1 ($20.4 after-tax), respectively. The amount of share-based compensation cost capitalized in 2012 and 2011 was not material.

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.

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

Equity

9 Months Ended

Jun. 30, 2012

Equity [Abstract]

Equity

14. EQUITY

The following is a summary of the changes in total equity for the three and nine months ended 30 June:


			Three Months Ended 30 June
			2012						2011
					Non-						Non-
			Air		controlling		Total		Air		controlling		Total
			Products		Interests		Equity		Products		Interests		Equity
Balance at 31 March			$	6,262.7	$	144.7	$	6,407.4	$	5,825.2	$	174.0	$	5,999.2
Net Income				484.5		8.0		492.5		326.5		8.5		335.0
Components of Other Comprehensive Income,
	(Loss), net of tax
Translation adjustments				(149.0)		(1.6)		(150.6)		99.3		3.7		103.0
Net gain (loss) on derivatives				(3.9)		.2		(3.7)		5.6		(.3)		5.3
Unrealized holding gain on available-for-sale
Reclassification adjustments:
		Currency translation adjustments		13.3		-		13.3		-		-		-
		Derivatives		(2.2)		-		(2.2)		(4.9)		-		(4.9)
		Pension and postretirement benefits		16.1		-		16.1		16.8		-		16.8
	Total Other Comprehensive Income (Loss)			(125.7)		(1.4)		(127.1)		116.8		3.4		120.2
Comprehensive Income				358.8		6.6		365.4		443.3		11.9		455.2
Dividends on common stock (per share $0.64, $0.58)				(135.5)		-		(135.5)		(123.5)		-		(123.5)
Dividends to noncontrolling interests				-		(3.1)		(3.1)		-		(2.2)		(2.2)
Share-based compensation expense				8.8		-		8.8		11.2		-		11.2
Issuance of treasury shares for stock option and
	award plans			15.1		-		15.1		52.1		-		52.1
Tax benefit of stock option and award plans				2.6		-		2.6		24.5		-		24.5
Other equity transactions				1.1		(14.4)		(13.3)		(.6)		(18.9)		(19.5)
Balance at 30 June			$	6,513.6	$	133.8	$	6,647.4	$	6,232.2	$	164.8	$	6,397.0

			Nine Months Ended 30 June
			2012						2011
					Non-						Non-
			Air		controlling		Total		Air		controlling		Total
			Products		Interests		Equity		Products		Interests		Equity
Balance at 30 September			$	5,795.8	$	142.9	$	5,938.7	$	5,546.9	$	150.7	$	5,697.6
Net Income				1,028.6		22.4		1,051.0		899.4		23.0		922.4
Components of Other Comprehensive Income,
	(Loss), net of tax
Translation adjustments				(57.6)		2.7		(54.9)		255.7		11.7		267.4
Net gain (loss) on derivatives				(14.1)		-		(14.1)		8.1		(.4)		7.7
Unrealized holding loss on available-for-sale
	securities			-		-		-		(4.6)		-		(4.6)
Reclassification adjustments:
		Currency translation adjustments		13.3		-		13.3		-		-		-
		Derivatives		9.8		-		9.8		.5		-		.5
		Available-for-sale securities		-		-		-		(16.1)		-		(16.1)
		Pension and postretirement benefits		48.2		-		48.2		50.4		-		50.4
	Total Other Comprehensive Income (Loss)			(.4)		2.7		2.3		294.0		11.3		305.3
Comprehensive Income				1,028.2		25.1		1,053.3		1,193.4		34.3		1,227.7
Dividends on common stock (per share $1.86, $1.65)				(393.0)		-		(393.0)		(351.7)		-		(351.7)
Dividends to noncontrolling interests				-		(16.1)		(16.1)		-		(2.7)		(2.7)
Share-based compensation expense				35.8		-		35.8		33.1		-		33.1
Purchase of treasury shares				(53.1)		-		(53.1)		(350.0)		-		(350.0)
Issuance of treasury shares for stock option and
	award plans			76.9		-		76.9		117.1		-		117.1
Tax benefits of stock option and award plans				28.0		-		28.0		52.3		-		52.3
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				(.6)		(16.2)		(16.8)		(2.8)		(18.9)		(21.7)
Balance at 30 June			$	6,513.6	$	133.8	$	6,647.4	$	6,232.2	$	164.8	$	6,397.0

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.

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

Noncontrolling Interests

9 Months Ended

Jun. 30, 2012

Noncontrolling Interests

Noncontrolling Interests

15. 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 10, 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% 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% of CSL.

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

		Three Months Ended				Nine Months Ended
		30 June				30 June
		2012		2011		2012		2011
Net Income Attributable to Air Products		$	484.5	$	326.5	$	1,028.6	$	899.4
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		$	484.5	$	326.5	$	1,024.2	$	893.3

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.

Earnings per Share

9 Months Ended

Jun. 30, 2012

Earnings Per Share

Earnings per Share

16. EARNINGS PER SHARE

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

		Three Months Ended				Nine Months Ended
		30 June				30 June
		2012		2011		2012		2011
NUMERATOR
Income from continuing operations		$	357.2	$	297.0	$	862.1	$	830.1
Income from discontinued operations			127.3		29.5		166.5		69.3
Net Income Attributable to Air Products		$	484.5	$	326.5	$	1,028.6	$	899.4
DENOMINATOR (in millions)
Weighted average number of common shares outstanding			211.5		212.5		211.0		213.5
Effect of dilutive securities
	Employee stock options		2.3		3.8		2.7		4.0
	Other award plans		.9		1.0		.9		.9
			3.2		4.8		3.6		4.9
Weighted average number of common shares outstanding
	assuming dilution		214.7		217.3		214.6		218.4
BASIC EPS ATTRIBUTABLE TO AIR PRODUCTS
Income from continuing operations		$	1.69	$	1.40	$	4.08	$	3.89
Income from discontinued operations			.60		.14		.79		.32
Net Income Attributable to Air Products		$	2.29	$	1.54	$	4.87	$	4.21
DILUTED EPS ATTRIBUTABLE TO AIR PRODUCTS
Income from continuing operations		$	1.66	$	1.37	$	4.02	$	3.80
Income from discontinued operations			.60		.13		.77		.32
Net Income Attributable to Air Products		$	2.26	$	1.50	$	4.79	$	4.12

Options on 4.0 million and 3.5 million shares were antidilutive and therefore excluded from the computation of diluted earnings per share for the three and nine months ended 30 June 2012, respectively. Options on 2.1 million shares were antidilutive and therefore excluded from the computation of diluted earnings per share for the three and nine months ended 30 June 2011.

Income Taxes

9 Months Ended

Jun. 30, 2012

Income Tax Disclosure [Abstract]

Income Taxes

17. INCOME TAXES

Q1 Spanish Tax Settlement

We were challenged by the Spanish tax authorities 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 ($56) in resolution of all tax issues under examination. Of this settlement, $43.8 ($.20 per share) increased our income tax expense and had a 3.8% impact on our effective tax rate for the nine months ended 30 June 2012. The cash payment for the settlement was principally paid in January 2012.

Q2 Spanish Tax Ruling

As of 30 September 2011, our unrecognized tax benefits included 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, and as a result, we did not reverse the liability accrued for these unrecognized tax benefits. On 25 January 2012, the Spanish Supreme Court released its decision affirming the decision of the Audiencia Nacional in favor of our Spanish subsidiary. As a result, in the second quarter of 2012, we recorded a reduction in income tax expense of $58.3 ($.27 per share), including interest and penalties, and a reduction in unrecognized tax benefits. The reduction in income tax expense had a 5.1% impact on our effective tax rate for the nine months ended 30 June 2012.

Q3 Discontinued Operations Tax Position

During the three months ended 30 June 2012, our unrecognized tax benefits increased $33.3 as a result of certain tax positions taken in conjunction with the disposition of our Homecare business. For additional information, see Note 3, Discontinued Operations.

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.

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

Segment Reporting, Disclosure of Entity's Reportable Segments [Abstract]

Supplemental Information

9 Months Ended

Jun. 30, 2012

Supplemental Information [Abstract]

Supplemental Information

18. 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 nine months of fiscal year 2012, we purchased .6 million of our outstanding shares at a cost of $53.1. At 30 June 2012, $946.9 in share repurchase authorization remains.

Purchase of Interest in Equity Affiliate

On 29 May 2012, we acquired 25% of the outstanding shares of Abdullah Hashim Industrial Gases & Equipment Co. Ltd. (AHG) for SAR581.3 ($155). 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 was recorded as an investment in net assets of and advances to equity affiliates in the Merchant Gases segment.

Business Segment and Geographic Information

9 Months Ended

Jun. 30, 2012

Business Segment and Geographic Information

19. 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.

Sales to External Customers
	Merchant Gases	$	874.1	$	921.4	$	2,645.4	$	2,724.5
	Tonnage Gases		767.4		868.7		2,360.7		2,433.9
	Electronics and Performance Materials		603.8		602.4		1,706.0		1,704.3
	Equipment and Energy		94.8		79.5		293.8		304.8
Segment and Consolidated Totals		$	2,340.1	$	2,472.0	$	7,005.9	$	7,167.5

Operating Income
	Merchant Gases	$	164.6	$	158.7	$	483.4	$	500.1
	Tonnage Gases		134.3		114.8		371.1		351.4
	Electronics and Performance Materials ^(A)		176.7		109.0		340.3		269.5
	Equipment and Energy		9.8		8.6		26.9		51.3
Segment Total		$	485.4	$	391.1	$	1,221.7	$	1,172.3
	Cost reduction plan ^(B)		-		-		(86.8)		-
	Net loss on Airgas transaction		-		-		-		(48.5)
	Other ^(C)		(2.6)		(3.4)		(10.4)		(11.1)
Consolidated Total		$	482.8	$	387.7	$	1,124.5	$	1,112.7
^(A)Includes the gain on remeasuring our previously held equity interest in DA NanoMaterials. For additional information, see
	Note 5, Business Combinations.
^(B)Information about how this charge related to the businesses at the segment level is discussed in Note 4, Cost Reduction Plan.
^(C)Includes stranded costs resulting from discontinued operations.

Identifiable Assets ^(D)
	Merchant Gases	$	4,591.9	$	4,579.6
	Tonnage Gases		4,969.2		4,464.3
	Electronics and Performance Materials		2,940.2		2,488.9
	Equipment and Energy		324.9		335.6
Segment total		$	12,826.2	$	11,868.4
	Other		878.1		878.6
	Discontinued operations		41.6		532.1
Consolidated Total		$	13,745.9	$	13,279.1
^(D)Identifiable assets are equal to total assets less investment in net assets of and advances to equity affiliates.

Geographic Information
			Three Months Ended				Nine Months Ended
			30 June				30 June
			2012		2011		2012		2011
	Sales to External Customers
		U.S./Canada	$	1,115.6	$	1,179.3	$	3,331.4	$	3,499.3
		Europe		602.5		670.0		1,832.5		1,947.6
		Asia		576.9		566.7		1,697.6		1,546.4
		Latin America/Other		45.1		56.0		144.4		174.2
	Consolidated Total		$	2,340.1	$	2,472.0	$	7,005.9	$	7,167.5

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.

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.

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

Schedule of Operating Results and Assets and Liabilities of Discontinued Operations

Discontinued Operations (Tables)

9 Months Ended

Jun. 30, 2012

Discontinued Operations [Abstract]

		Three Months Ended				Nine Months Ended
		30 June				30 June
		2012		2011		2012		2011
Sales	$	45.0	$	105.8	$	242.0	$	303.3

Income before taxes	$	10.2	$	29.1	$	66.3	$	84.2
Income tax provision		3.7		(.4)		20.6		14.9
Income from operations of discontinued operations		6.5		29.5		45.7		69.3
Gain on sale of business and impairment/write-down, net of tax		120.8		-		120.8		-
Income from Discontinued Operations, net of tax	$	127.3	$	29.5	$	166.5	$	69.3


		30 June		30 September
		2012		2011
Cash and cash items	$	-	$	1.1
Trade receivables, net		14.9		213.4
Inventories		.8		11.2
Other current assets		.2		17.5
Total Current Assets	$	15.9	$	243.2

Plant and equipment, net	$	25.7	$	189.3
Goodwill		-		96.2
Other noncurrent assets		-		3.4
Total Noncurrent Assets	$	25.7	$	288.9

Payables and accrued liabilities	$	6.1	$	42.1
Accrued income taxes		-		.5
Short-term borrowings		-		.7
Total Current Liabilities	$	6.1	$	43.3

Other noncurrent liabilities	$	.3	$	12.4
Deferred income taxes		-		11.9
Total Noncurrent Liabilities	$	.3	$	24.3

Tabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal.

Cost Reduction Plan Charge As Related to Segments

Cost Reduction Plan (Tables)

9 Months Ended

Jun. 30, 2012

Cost Reduction Plan [Abstract]


	Severance and		Asset
	Other Benefits		Impairments		Total
Merchant Gases	$	71.3	$	6.0	$	77.3
Tonnage Gases		3.8		-		3.8
Electronics and Performance Materials		5.7		-		5.7
Total 2012 Charge	$	80.8	$	6.0	$	86.8

Summary of Carrying Amount of Accrual for Cost Reduction Plan


	Severance and		Asset
	Other Benefits		Impairments		Total
2012 Charge	$	80.8	$	6.0	$	86.8
Noncash expenses		(.4)		(6.0)		(6.4)
Amount reflected in pension liability		(6.8)		-		(6.8)
Cash expenditures		(21.2)		-		(21.2)
Currency translation adjustment		(2.1)		-		(2.1)
Accrued Balance	$	50.3	$	-	$	50.3

Inventories (Tables)

9 Months Ended

Jun. 30, 2012

Inventories [Abstract]

Schedule of Inventory

	30 June		30 September
	2012		2011
Inventories at FIFO Cost
Finished goods	$	522.6	$	477.3
Work in process		30.8		29.9
Raw materials, supplies and other		245.5		258.8
		798.9		766.0
Less: Excess of FIFO cost over LIFO cost		(99.4)		(95.8)
	$	699.5	$	670.2

Goodwill (Tables)

9 Months Ended

Jun. 30, 2012

Goodwill [Abstract]

Schedule of Goodwill by Segment

	30 September		Acquisitions and		Currency		30 June
	2011		Adjustments		Translation		2012
Merchant Gases	$	479.2	$	9.2	$	(14.7)	$	473.7
Tonnage Gases		14.1		-		-		14.1
Electronics and Performance Materials		302.9		135.6		1.6		440.1
	$	796.2	$	144.8	$	(13.1)	$	927.9

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.

Schedule of Outstanding Currency Price Risk Management Instruments

Financial Instruments (Tables)

9 Months Ended

Jun. 30, 2012

Financial Instruments [Abstract]

			30 June 2012			30 September 2011
				Years			Years
			US$	Average		US$	Average
			Notional	Maturity		Notional	Maturity
Forward exchange contracts:
	Cash flow hedges	$	1,337.8	.5	$	1,512.1	.4
	Net investment hedges		721.7	2.8		635.8	2.0
	Not designated		321.4	.1		226.3	.1
Total Forward Exchange Contracts		$	2,380.9	1.1	$	2,374.2	.8

Schedule of Interest Rate Swaps and Cross Currency Interest Rate Swaps

			30 June 2012					30 September 2011
					Average	Years				Average	Years
		US$			Receive	Average	US$			Receive	Average
		Notional		Pay %	%	Maturity	Notional		Pay %	%	Maturity
Interest rate swaps (fair value hedge)		$	450.0	LIBOR	3.23%	5.0	$	583.9	LIBOR	3.38%	4.5
Cross currency interest rate swaps
	(net investment hedge)	$	32.2	5.54%	5.48%	1.7	$	32.2	5.54%	5.48%	2.5
Interest rate swaps (cash flow hedge)		$	400.0	2.22%	LIBOR	.6	$	300.0	2.33%	LIBOR	.4
Treasury Locks (cash flow hedge)		$	300.0	.87%	-	.5	$	-	-	-	-

Fair Value of Derivative Instruments

		Balance Sheet	30 June		30 September		Balance Sheet	30 June		30 September
		Location	2012		2011		Location	2012		2011
Derivatives Designated as
	Hedging Instruments:

Forward exchange contracts		Other receivables	$	13.2	$	22.0	Accrued liabilities	$	20.3	$	33.0

Interest rate management contracts		Other receivables		7.3		5.8	Accrued liabilities		11.8		3.8

		Other noncurrent					Other noncurrent
Forward exchange contracts		assets		79.2		45.0	liabilities		1.9		1.0

		Other noncurrent					Other noncurrent
Interest rate management contracts		assets		45.7		42.4	liabilities		2.3		2.2
Total Derivatives Designated as
	Hedging Instruments		$	145.4	$	115.2		$	36.3	$	40.0
Derivatives Not Designated as
	Hedging Instruments:
Forward exchange contracts		Other receivables	$	.7	$	3.0	Accrued liabilities	$	1.3	$	3.8
Total Derivatives			$	146.1	$	118.2		$	37.6	$	43.8

Schedule of Gain/Loss Related to Derivative Instruments


		Three Months Ended 30 June
		Forward				Foreign Currency
		Exchange Contracts				Debt				Other ^(A)				Total
		2012		2011		2012		2011		2012		2011		2012		2011
Cash Flow Hedges, net of tax:
Net gain (loss) recognized in OCI
	(effective portion)	$	4.7	$	6.1	$	-	$	-	$	(8.4)	$	(.8)	$	(3.7)	$	5.3
Net (gain) loss reclassified from OCI
	to sales/cost of sales (effective portion)		.2		1.1		-		-		-		-		.2		1.1
Net (gain) loss reclassified from OCI to other
	income, net (effective portion)		(2.8)		(6.7)		-		-		-		-		(2.8)		(6.7)
Net (gain) loss reclassified from OCI
	to interest expense (effective portion)		-		-		-		-		.4		.2		.4		.2
Net (gain) loss reclassified from OCI to other
	income, net (ineffective portion)		-		.5		-		-		-		-		-		.5
Fair Value Hedges:
Net gain (loss) recognized in interest expense^(B)		$	-	$	-	$	-	$	-	$	8.2	$	8.4	$	8.2	$	8.4
Net Investment Hedges, net of tax:
Net gain (loss) recognized in OCI		$	29.4	$	(8.0)	$	29.3	$	(30.5)	$	.4	$	(.2)	$	59.1	$	(38.7)
Derivatives Not Designated as Hedging Instruments:
Net gain (loss) recognized in other income, net^(C)		$	(1.8)	$	(1.4)	$	-	$	-	$	-	$	-	$	(1.8)	$	(1.4)

		Nine Months Ended 30 June
		Forward				Foreign Currency
		Exchange Contracts				Debt				Other ^(A)				Total
		2012		2011		2012		2011		2012		2011		2012		2011
Cash Flow Hedges, net of tax:
Net gain (loss) recognized in OCI
	(effective portion)	$	(10.6)	$	8.5	$	-	$	-	$	(3.5)	$	(.8)	$	(14.1)	$	7.7
Net (gain) loss reclassified from OCI
	to sales/cost of sales (effective portion)		.7		6.6		-		-		-		-		.7		6.6
Net (gain) loss reclassified from OCI to other
	income, net (effective portion)		7.5		(7.5)		-		-		-		-		7.5		(7.5)
Net (gain)loss reclassified from OCI
	to interest expense (effective portion)		.4		-		-		-		1.0		.8		1.4		.8
Net (gain) loss reclassified from OCI to other
	income, net (ineffective portion)		.2		.6		-		-		-		-		.2		.6
Fair Value Hedges:
Net gain (loss) recognized in interest expense^(B)		$	-	$	-	$	-	$	-	$	3.3	$	(12.8)	$	3.3	$	(12.8)
Net Investment Hedges, net of tax:
Net gain (loss) recognized in OCI		$	22.4	$	(22.3)	$	32.3	$	(84.6)	$	(.1)	$	(.5)	$	54.6	$	(107.4)
Derivatives Not Designated as Hedging Instruments:
Net gain (loss) recognized in other income, net^(C)		$	(3.0)	$	(2.1)	$	-	$	-	$	-	$	-	$	(3.0)	$	(2.1)

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

^(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.

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.

Schedule of Carrying Value and Fair Values of Financial Instruments

Fair Value Measurements (Tables)

9 Months Ended

Jun. 30, 2012

Fair Value Measurements [Abstract]

		30 June 2012				30 September 2011
		Carrying Value		Fair Value		Carrying Value		Fair Value
Assets
Derivatives
	Forward exchange contracts	$	93.1	$	93.1	$	70.0	$	70.0
	Interest rate management contracts		53.0		53.0		48.2		48.2
Liabilities
Derivatives
	Forward exchange contracts	$	23.5	$	23.5	$	37.8	$	37.8
	Interest rate management contracts		14.1		14.1		6.0		6.0
Long-term debt, including current portion			3,846.2		4,164.1		3,999.7		4,284.5
Other liabilities			-		-		51.0		51.0

Schedule of Fair Value of Assets and Liabilities

		30 June 2012								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	$	93.1	$	-	$	93.1	$	-	$	70.0	$	-	$	70.0	$	-
	Interest rate management contracts		53.0		-		53.0		-		48.2		-		48.2		-
Total Assets at Fair Value		$	146.1	$	-	$	146.1	$	-	$	118.2	$	-	$	118.2	$	-
Liabilities at Fair Value
Derivatives
	Forward exchange contracts	$	23.5	$	-	$	23.5	$	-	$	37.8	$	-	$	37.8	$	-
	Interest rate management contracts		14.1		-		14.1		-		6.0		-		6.0		-
Other liabilities			-		-		-		-		51.0		-		-		51.0
Total Liabilities at Fair Value		$	37.6	$	-	$	37.6	$	-	$	94.8	$	-	$	43.8	$	51.0

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 30 June 2012	$	-

Schedule of Non-Recurring Fair Value Measurement of Long-Lived Assets Held For Sale

	30 June 2012									Total
	Total		Level 1		Level 2		Level 3		2012 Loss
Long-lived assets - Cost reduction plan ^(A)	$	2.2	$	-	$	-	$	2.2	$	6.0
Long-lived assets - Discontinued operations ^(B)		25.7		-		-		25.7		33.5

^(A)During the second quarter ended 31 March 2012, long-lived assets held for sale were written down to fair value and the loss was included in the

cost reduction plan charge. For additional information, see Note 4, Cost Reduction Plan. We quantified the fair value of assets held for sale

using a market approach, based on prices for other market transactions involving comparable assets and our assessment of value considering

our knowledge of the markets.

^(B)During the third quarter ended 30 June 2012, the remaining assets of the Homecare business were written down to estimated net realizable

value. For additional information, see Note 3, Discontinued Operations. We utilized a market approach to determine fair value based on our

current assessment of the markets for these assets.

Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring and/or nonrecurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by 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 (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

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.

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

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.

Schedule of Net Periodic Benefit Cost

Retirement Benefits (Tables)

9 Months Ended

Jun. 30, 2012

Retirement Benefits [Abstract]

	Pension Benefits								Other Benefits
	2012				2011				2012		2011
Three Months Ended 30 June	U.S.		International		U.S.		International
Service cost	$	11.3	$	6.0	$	10.9	$	7.5	$	1.1	$	1.4
Interest cost		31.1		15.6		30.7		16.3		1.0		.8
Expected return on plan assets		(44.6)		(16.7)		(44.9)		(17.3)		-		-
Prior service cost amortization		.6		.1		.6		.2		-		-
Actuarial loss amortization		19.7		3.8		16.0		7.7		.7		1.0
Special termination benefits		-		-		-		.3		-		-
Other		-		.6		-		.8		-		-
Net periodic benefit cost	$	18.1	$	9.4	$	13.3	$	15.5	$	2.8	$	3.2


	Pension Benefits								Other Benefits
	2012				2011				2012		2011
Nine Months Ended 30 June	U.S.		International		U.S.		International
Service cost	$	33.8	$	18.1	$	32.7	$	22.0	$	3.3	$	4.2
Interest cost		93.2		46.8		92.2		48.0		3.0		2.4
Expected return on plan assets		(133.6)		(50.0)		(134.7)		(50.9)		-		-
Prior service cost amortization		1.9		.3		1.8		.6		-		-
Actuarial loss amortization		59.0		11.5		48.0		23.3		2.1		3.0
Special termination benefits		4.6		2.2		-		.3		-		-
Other		-		1.9		-		1.7		-		-
Net periodic benefit cost	$	58.9	$	30.8	$	40.0	$	45.0	$	8.4	$	9.6

Equity (Tables)

9 Months Ended

Jun. 30, 2012

Equity [Abstract]

Changes in Equity


			Three Months Ended 30 June
			2012						2011
					Non-						Non-
			Air		controlling		Total		Air		controlling		Total
			Products		Interests		Equity		Products		Interests		Equity
Balance at 31 March			$	6,262.7	$	144.7	$	6,407.4	$	5,825.2	$	174.0	$	5,999.2
Net Income				484.5		8.0		492.5		326.5		8.5		335.0
Components of Other Comprehensive Income,
	(Loss), net of tax
Translation adjustments				(149.0)		(1.6)		(150.6)		99.3		3.7		103.0
Net gain (loss) on derivatives				(3.9)		.2		(3.7)		5.6		(.3)		5.3
Unrealized holding gain on available-for-sale
Reclassification adjustments:
		Currency translation adjustments		13.3		-		13.3		-		-		-
		Derivatives		(2.2)		-		(2.2)		(4.9)		-		(4.9)
		Pension and postretirement benefits		16.1		-		16.1		16.8		-		16.8
	Total Other Comprehensive Income (Loss)			(125.7)		(1.4)		(127.1)		116.8		3.4		120.2
Comprehensive Income				358.8		6.6		365.4		443.3		11.9		455.2
Dividends on common stock (per share $0.64, $0.58)				(135.5)		-		(135.5)		(123.5)		-		(123.5)
Dividends to noncontrolling interests				-		(3.1)		(3.1)		-		(2.2)		(2.2)
Share-based compensation expense				8.8		-		8.8		11.2		-		11.2
Issuance of treasury shares for stock option and
	award plans			15.1		-		15.1		52.1		-		52.1
Tax benefit of stock option and award plans				2.6		-		2.6		24.5		-		24.5
Other equity transactions				1.1		(14.4)		(13.3)		(.6)		(18.9)		(19.5)
Balance at 30 June			$	6,513.6	$	133.8	$	6,647.4	$	6,232.2	$	164.8	$	6,397.0

			Nine Months Ended 30 June
			2012						2011
					Non-						Non-
			Air		controlling		Total		Air		controlling		Total
			Products		Interests		Equity		Products		Interests		Equity
Balance at 30 September			$	5,795.8	$	142.9	$	5,938.7	$	5,546.9	$	150.7	$	5,697.6
Net Income				1,028.6		22.4		1,051.0		899.4		23.0		922.4
Components of Other Comprehensive Income,
	(Loss), net of tax
Translation adjustments				(57.6)		2.7		(54.9)		255.7		11.7		267.4
Net gain (loss) on derivatives				(14.1)		-		(14.1)		8.1		(.4)		7.7
Unrealized holding loss on available-for-sale
	securities			-		-		-		(4.6)		-		(4.6)
Reclassification adjustments:
		Currency translation adjustments		13.3		-		13.3		-		-		-
		Derivatives		9.8		-		9.8		.5		-		.5
		Available-for-sale securities		-		-		-		(16.1)		-		(16.1)
		Pension and postretirement benefits		48.2		-		48.2		50.4		-		50.4
	Total Other Comprehensive Income (Loss)			(.4)		2.7		2.3		294.0		11.3		305.3
Comprehensive Income				1,028.2		25.1		1,053.3		1,193.4		34.3		1,227.7
Dividends on common stock (per share $1.86, $1.65)				(393.0)		-		(393.0)		(351.7)		-		(351.7)
Dividends to noncontrolling interests				-		(16.1)		(16.1)		-		(2.7)		(2.7)
Share-based compensation expense				35.8		-		35.8		33.1		-		33.1
Purchase of treasury shares				(53.1)		-		(53.1)		(350.0)		-		(350.0)
Issuance of treasury shares for stock option and
	award plans			76.9		-		76.9		117.1		-		117.1
Tax benefits of stock option and award plans				28.0		-		28.0		52.3		-		52.3
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				(.6)		(16.2)		(16.8)		(2.8)		(18.9)		(21.7)
Balance at 30 June			$	6,513.6	$	133.8	$	6,647.4	$	6,232.2	$	164.8	$	6,397.0

Noncontrolling Interests (Tables)

9 Months Ended

Jun. 30, 2012

Noncontrolling Interests

Schedule of Changes in Ownership Interests

		Three Months Ended				Nine Months Ended
		30 June				30 June
		2012		2011		2012		2011
Net Income Attributable to Air Products		$	484.5	$	326.5	$	1,028.6	$	899.4
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		$	484.5	$	326.5	$	1,024.2	$	893.3

Earnings per Share (Tables)

9 Months Ended

Jun. 30, 2012

Earnings Per Share

Schedule of Earnings Per Share, Basic and Diluted

		Three Months Ended				Nine Months Ended
		30 June				30 June
		2012		2011		2012		2011
NUMERATOR
Income from continuing operations		$	357.2	$	297.0	$	862.1	$	830.1
Income from discontinued operations			127.3		29.5		166.5		69.3
Net Income Attributable to Air Products		$	484.5	$	326.5	$	1,028.6	$	899.4
DENOMINATOR (in millions)
Weighted average number of common shares outstanding			211.5		212.5		211.0		213.5
Effect of dilutive securities
	Employee stock options		2.3		3.8		2.7		4.0
	Other award plans		.9		1.0		.9		.9
			3.2		4.8		3.6		4.9
Weighted average number of common shares outstanding
	assuming dilution		214.7		217.3		214.6		218.4
BASIC EPS ATTRIBUTABLE TO AIR PRODUCTS
Income from continuing operations		$	1.69	$	1.40	$	4.08	$	3.89
Income from discontinued operations			.60		.14		.79		.32
Net Income Attributable to Air Products		$	2.29	$	1.54	$	4.87	$	4.21
DILUTED EPS ATTRIBUTABLE TO AIR PRODUCTS
Income from continuing operations		$	1.66	$	1.37	$	4.02	$	3.80
Income from discontinued operations			.60		.13		.77		.32
Net Income Attributable to Air Products		$	2.26	$	1.50	$	4.79	$	4.12

Business Segment and Geographic Information (Tables)

9 Months Ended

Jun. 30, 2012

Segment Reporting, Disclosure of Entity's Reportable Segments [Abstract]

Segment Revenue from External Customers and Operating Income

Sales to External Customers
	Merchant Gases	$	874.1	$	921.4	$	2,645.4	$	2,724.5
	Tonnage Gases		767.4		868.7		2,360.7		2,433.9
	Electronics and Performance Materials		603.8		602.4		1,706.0		1,704.3
	Equipment and Energy		94.8		79.5		293.8		304.8
Segment and Consolidated Totals		$	2,340.1	$	2,472.0	$	7,005.9	$	7,167.5

Operating Income
	Merchant Gases	$	164.6	$	158.7	$	483.4	$	500.1
	Tonnage Gases		134.3		114.8		371.1		351.4
	Electronics and Performance Materials ^(A)		176.7		109.0		340.3		269.5
	Equipment and Energy		9.8		8.6		26.9		51.3
Segment Total		$	485.4	$	391.1	$	1,221.7	$	1,172.3
	Cost reduction plan ^(B)		-		-		(86.8)		-
	Net loss on Airgas transaction		-		-		-		(48.5)
	Other ^(C)		(2.6)		(3.4)		(10.4)		(11.1)
Consolidated Total		$	482.8	$	387.7	$	1,124.5	$	1,112.7
^(A)Includes the gain on remeasuring our previously held equity interest in DA NanoMaterials. For additional information, see
	Note 5, Business Combinations.
^(B)Information about how this charge related to the businesses at the segment level is discussed in Note 4, Cost Reduction Plan.
^(C)Includes stranded costs resulting from discontinued operations.

Schedule of Identifiable Assets Information

Identifiable Assets ^(D)
	Merchant Gases	$	4,591.9	$	4,579.6
	Tonnage Gases		4,969.2		4,464.3
	Electronics and Performance Materials		2,940.2		2,488.9
	Equipment and Energy		324.9		335.6
Segment total		$	12,826.2	$	11,868.4
	Other		878.1		878.6
	Discontinued operations		41.6		532.1
Consolidated Total		$	13,745.9	$	13,279.1
^(D)Identifiable assets are equal to total assets less investment in net assets of and advances to equity affiliates.

Segments, Geographical Areas [Abstract]

Schedule of Geographic Information

Geographic Information
			Three Months Ended				Nine Months Ended
			30 June				30 June
			2012		2011		2012		2011
	Sales to External Customers
		U.S./Canada	$	1,115.6	$	1,179.3	$	3,331.4	$	3,499.3
		Europe		602.5		670.0		1,832.5		1,947.6
		Asia		576.9		566.7		1,697.6		1,546.4
		Latin America/Other		45.1		56.0		144.4		174.2
	Consolidated Total		$	2,340.1	$	2,472.0	$	7,005.9	$	7,167.5

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.

Discontinued Operations (Narrative) (Details) $ / shares in Units, € in Millions, $ in Millions	1 Months Ended		3 Months Ended		9 Months Ended
	Apr. 30, 2012 USD ($)	Apr. 30, 2012 EUR (€)	Jun. 30, 2012 USD ($) $ / shares	Jun. 30, 2011 USD ($) $ / shares	Jun. 30, 2011 USD ($) $ / shares	Jan. 08, 2012
European Homecare Business [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Percentage of total Homecare business revenues represented by Belgium, Germany, France, Portugal and Spain						80.00%
Proceeds from sale of business	$ 777.0	€ 590
Contingent proceeds related to retender arrangements	144.0	110
Additional cash proceeds based upon collection of accounts receivable	$ 42.0	€ 32
Gain on sale of business, before tax			$ 207.4
Gain on sale of business, net of tax			$ 150.3
Gain on sale of business, per share \| $ / shares			$ .70
Impairment charge			$ 33.5
Impairment charge, after-tax			$ 29.5
Impairment charge, per share \| $ / shares			$ .14
U S Healthcare Business [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Tax benefit				$ 8.9	$ 8.9
Tax benefit, per share \| $ / shares				$ .04	$ .04

Discontinued Operations (Schedule of Operating Results) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Operating Results of Discontinued Operations [Line Items]
Sales	$ 45.0	$ 105.8	$ 242.0	$ 303.3
Income before taxes	10.2	29.1	66.3	84.2
Income tax provision	3.7	(0.4)	20.6	14.9
Income from operations of discontinued operations	6.5	29.5	45.7	69.3
Gain on sale of business and impairment/write-down, net of tax	120.8		120.8
Income from Discontinued Operations, net of tax	$ 127.3	$ 29.5	$ 166.5	$ 69.3

Income tax expense or benefit attributable to Income or Loss from discontinued operations during the phase-out period.

This element represents the overall income (loss) from a disposal group that is classified as a component of the entity, net of income tax, reported as a separate component of income before extraordinary items before deduction or consideration of the amount which may be allocable to noncontrolling interests, if any. Includes the following (net of tax): income (loss) from operations during the phase-out period, gain (loss) on disposal, provision (or any reversals of earlier provisions) for loss on disposal, and adjustments of a prior period gain (loss) on disposal.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 144
-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 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 144
-Paragraph 47
-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 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 29
-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 SEC
-Name Regulation S-X (SX)
-Number 210
-Article 5
-Section 03
-Paragraph 15

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 13
-Article 7

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e957-107759

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1361-107760

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.12)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.14)
-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

Cost reduction plan charge

Discontinued Operations (Schedule of Assets and Liabilities) (Details) - USD ($) $ in Millions	Jun. 30, 2012	Sep. 30, 2011	Jun. 30, 2011
Assets and Liabilities of Discontinued Operations [Line Items]
Cash and cash items	$ 0.0	$ 1.1	$ 1.9
Trade receivables, net	14.9	213.4
Inventories	0.8	11.2
Other current assets	0.2	17.5
Total Current Assets	15.9	243.2
Plant and equipment, net	25.7	189.3
Goodwill	0.0	96.2
Other noncurrent assets	0.0	3.4
Total Noncurrent Assets	25.7	288.9
Payables and accrued liabilities	6.1	42.1
Accrued income taxes	0.0	0.5
Short-term borrowings	0.0	0.7
Total Current Liabilities	6.1	43.3
Other noncurrent liabilities	0.3	12.4
Deferred income taxes	0.0	11.9
Total Noncurrent Liabilities	$ 0.3	$ 24.3

Cost Reduction Plan (Narrative) (Details)
$ / shares in Units, $ in Millions

3 Months Ended

9 Months Ended

Jun. 30, 2012

USD ($)

Jun. 30, 2011

USD ($)

Jun. 30, 2012

USD ($)

Employees

$ / shares

Jun. 30, 2011

USD ($)

Cost Reduction Plan [Abstract]

^[1]

$ 0.0

$ 86.8

$ 0.0

Cost reduction plan charge, after-tax

$ 60.6

Cost reduction plan charge, per share | $ / shares

$ .28

Severance and other costs

$ 80.8

Number of positions to be eliminated | Employees

600

Write-down of certain assets

$ 6.0

[1]	Information about how this charge related to the businesses at the segment level is discussed in Note 4, Cost Reduction Plan.

The loss (gain) resulting from the write-down of the carrying value of assets classified as a disposal group, but one which is not further classified as a discontinued operation, to fair value less cost to sell. A (gain) results from a subsequent increase in fair value less cost to sell, but not in excess of the cumulative loss previously recognized. For example, the write-down of a disposal group subject to a plan of sale, which was not sold in the current period, to its held-for-sale value. The loss (gain) is included in income from continuing operations before income taxes in the income statement.

The charge against earnings in the period for known and estimated costs of termination benefits provided to current employees that are involuntarily terminated under a benefit arrangement associated with exit from or disposal of business activities or restructurings pursuant to a duly authorized plan, excluding costs or losses pertaining to an entity newly acquired in a business combination or a discontinued operation as defined by generally accepted accounting principles and costs associated with one-time termination benefits.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 5
-Section P
-Subsection 3, 4

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS146-1
-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 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5-8
-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 Statement of Financial Accounting Standard (FAS)
-Number 112
-Paragraph 7
-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 146
-Paragraph 8-13, 20
-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
-Subparagraph (b)
-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 420
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 5.P.3)
-URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140864-122747

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB TOPIC 5.P.4(b))
-URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140904-122747

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (a)(10)
-URI http://asc.fasb.org/extlink&oid=6962843&loc=d3e1928-114920

Cost Reduction Plan (Charge As It Relates To Businesses At Segment Level) (Details) - USD ($)
$ in Millions

3 Months Ended

9 Months Ended

Jun. 30, 2012

Jun. 30, 2011

Jun. 30, 2012

Jun. 30, 2011

$ 80.8

6.0

^[1]

$ 0.0

86.8

$ 0.0

Merchant Gases [Member]

71.3

6.0

77.3

Tonnage Gases [Member]

3.8

0.0

Electronics and Performance Materials [Member]

3.8

5.7

0.0

$ 5.7

[1]	Information about how this charge related to the businesses at the segment level is discussed in Note 4, Cost Reduction Plan.

Cost Reduction Plan (Carrying Amount of Accrual) (Details) $ in Millions	9 Months Ended
	Jun. 30, 2012 USD ($)
Cost Reduction Plan [Line Items]
2012 Charge	$ 86.8
Noncash expenses	(6.4)
Amount reflected in pension liability	(6.8)
Cash expenditures	(21.2)
Currency translation adjustment	(2.1)
Accrued Balance	50.3
Severance And Other Benefits [Member]
Cost Reduction Plan [Line Items]
2012 Charge	80.8
Noncash expenses	(0.4)
Amount reflected in pension liability	(6.8)
Cash expenditures	(21.2)
Currency translation adjustment	(2.1)
Accrued Balance	50.3
Asset Impairments [Member]
Cost Reduction Plan [Line Items]
2012 Charge	6.0
Noncash expenses	(6.0)
Amount reflected in pension liability	0.0
Cash expenditures	0.0
Currency translation adjustment	0.0
Accrued Balance	$ 0.0

Business Combinations (Details) $ / shares in Units, $ in Millions, $ in Billions	3 Months Ended		6 Months Ended	9 Months Ended		12 Months Ended
	Jun. 30, 2012 USD ($) $ / shares	Jun. 30, 2011 USD ($)	Apr. 02, 2012 USD ($) yr	Jun. 30, 2012 USD ($) $ / shares	Jun. 30, 2011 USD ($)	Dec. 31, 2011 USD ($)	Jul. 03, 2012 USD ($)	Jul. 03, 2012 CLP ($)	Jul. 01, 2012
Business Acquisition [Line Items]
Payments to Acquire Businesses, Net of Cash Acquired				$ 173.8	$ 9.9
Gain on previously held equity interest	$ 85.9	$ 0.0		85.9	$ 0.0
DANanoMaterials [Member]
Business Acquisition [Line Items]
Percentage of shares purchased			50.00%
Acquiree revenues for previous calendar year						$ 90.0
Purchase price of acquired entity			$ 158.0
Payments to Acquire Businesses, Net of Cash Acquired			147.0
Cash acquired from acquisition			11.0
Allocation to plant and equipment			26.0
Allocation to identified intangibles			100.0
Allocation to goodwill			125.0
Goodwill deductible for tax purposes			50.0
Allocation to other net assets			$ 27.0
Intangibles useful life \| yr			22
Previous percent ownership			50.00%
Fair value of previously held equity interest			$ 120.0
Gain on previously held equity interest	85.9			85.9
Gain on previously held equity interest, after tax	$ 54.6			$ 54.6
Gain on previously held equity interest, per share \| $ / shares	$ .25			$ .25
Indura [Member]
Business Acquisition [Line Items]
Percentage of shares purchased							13.00%	13.00%	51.80%
Acquiree revenues for previous calendar year						$ 480.0
Cash Consideration							$ 699.0	$ 345.9
Acquired debt							$ 196.0	$ 97.0
Agreement to purchase additional shares under put option									30.50%
Additional shares committed to purchase									2.00%

Airgas Transaction (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended	9 Months Ended
	Jun. 30, 2011	Jun. 30, 2011
Proceeds from sale of Airgas stock		$ 94.7
Net loss on Airgas transaction	$ 0.0	48.5
Net loss on Airgas transaction, after-tax		$ 31.6
Net loss on Airgas transaction, per share		$ .14
Payment of acquisition-related costs		$ 156.2

The cash inflow associated with the sale of debt and equity securities classified as available-for-sale securities.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-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 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 16
-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 115
-Paragraph 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 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 16
-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 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Investing Activities
-URI http://asc.fasb.org/extlink&oid=6516133

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6871852&loc=d3e26853-111562

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 12
-Subparagraph (a),(b)
-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3179-108585

Inventories (Schedule of Inventory) (Details) - USD ($) $ in Millions	Jun. 30, 2012	Sep. 30, 2011
Inventories [Abstract]
Finished goods	$ 522.6	$ 477.3
Work in process	30.8	29.9
Raw materials and supplies	245.5	258.8
Total FIFO value	798.9	766.0
Less: Excess of FIFO cost over LIFO cost	(99.4)	(95.8)
Inventories	$ 699.5	$ 670.2

Goodwill (Schedule of Goodwill by Segment) (Details) $ in Millions	9 Months Ended
	Jun. 30, 2012 USD ($)
Goodwill [Line Items]
Goodwill, Beginning Balance	$ 796.2
Goodwill, Acquisitions and Adjustments	144.8
Goodwill, Currency Translation	(13.1)
Goodwill, Ending Balance	927.9
Merchant Gases [Member]
Goodwill [Line Items]
Goodwill, Beginning Balance	479.2
Goodwill, Acquisitions and Adjustments	9.2
Goodwill, Currency Translation	(14.7)
Goodwill, Ending Balance	473.7
Tonnage Gases [Member]
Goodwill [Line Items]
Goodwill, Beginning Balance	14.1
Goodwill, Acquisitions and Adjustments	0.0
Goodwill, Currency Translation	0.0
Goodwill, Ending Balance	14.1
Electronics and Performance Materials [Member]
Goodwill [Line Items]
Goodwill, Beginning Balance	302.9
Goodwill, Acquisitions and Adjustments	135.6
Goodwill, Currency Translation	1.6
Goodwill, Ending Balance	$ 440.1

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.

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.

Cash Flow Hedges [Member]

Financial Instruments (Schedule of Outstanding Currency Price Risk Management Instruments) (Details) - Forward Exchange Contracts [Member] - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2012	Sep. 30, 2011
Derivative [Line Items]
US$ Notional	$ 2,380.9	$ 2,374.2
Years Average Maturity	1.1	.8
Cash Flow Hedges [Member]
Derivative [Line Items]
US$ Notional	$ 1,337.8	$ 1,512.1
Years Average Maturity	.5	.4
Maximum length of time of hedged exposures, years	2.2
Net Investment Hedges [Member]
Derivative [Line Items]
US$ Notional	$ 721.7	$ 635.8
Years Average Maturity	2.8	2.0
Hedges Not Designated [Member]
Derivative [Line Items]
US$ Notional	$ 321.4	$ 226.3
Years Average Maturity	.1	.1

Financial Instruments (Narrative) (Details) - EUR (€) € in Millions	Jun. 30, 2012	Sep. 30, 2011
Foreign Currency Debt [Member]
Derivative [Line Items]
Notional Amount included in designated foreign currency denominated debt	€ 852.6	€ 742.1
Intercompany Loan [Member]
Derivative [Line Items]
Amounts included in qualifying intercompany loans	€ 0.0	€ 437.0

Financial Instruments (Schedule of Interest Rate Swaps and Cross Currency Interest Rate Swaps) (Details) - USD ($) $ in Millions	9 Months Ended	12 Months Ended
	Jun. 30, 2012	Sep. 30, 2011
Derivative [Line Items]
Maximum length of time of hedged exposures, years	.6
Interest Rate Swaps Contracts [Member] \| Fair Value Hedges [Member]
Derivative [Line Items]
US$ Notional	$ 450.0	$ 583.9
Average Receive %	3.23%	3.38%
Pay %	LIBOR	LIBOR
Years Average Maturity	5.0	4.5
Interest Rate Swaps Contracts [Member] \| Cash Flow Hedges [Member]
Derivative [Line Items]
US$ Notional	$ 400.0	$ 300.0
Average Receive %	LIBOR	LIBOR
Pay %	2.22%	2.33%
Years Average Maturity	.6	.4
Cross Currency Interest Rate Swaps (Net Investment Hedge) [Member]
Derivative [Line Items]
US$ Notional	$ 32.2	$ 32.2
Average Receive %	5.48%	5.48%
Pay %	5.54%	5.54%
Years Average Maturity	1.7	2.5
Treasury Locks [Member] \| Cash Flow Hedges [Member]
Derivative [Line Items]
US$ Notional	$ 300.0	$ 0.0
Average Receive %		0.00%
Pay %	0.87%	0.00%
Years Average Maturity	.5	-

Financial Instruments (Fair Value of Derivative Instruments) (Details) - USD ($) $ in Millions	Jun. 30, 2012	Sep. 30, 2011
Derivative [Line Items]
Total Derivatives, Assets	$ 146.1	$ 118.2
Total Derivatives, Liabilities	37.6	43.8
Designated as Hedging Instrument [Member]
Derivative [Line Items]
Total Derivatives, Assets	145.4	115.2
Total Derivatives, Liabilities	36.3	40.0
Designated as Hedging Instrument [Member] \| Other Receivables [Member] \| Interest rate management contract [Member]
Derivative [Line Items]
Total Derivatives, Assets	7.3	5.8
Designated as Hedging Instrument [Member] \| Other Receivables [Member] \| Forward Exchange Contracts [Member]
Derivative [Line Items]
Total Derivatives, Assets	13.2	22.0
Designated as Hedging Instrument [Member] \| Other Noncurrent Assets [Member] \| Interest rate management contract [Member]
Derivative [Line Items]
Total Derivatives, Assets	45.7	42.4
Designated as Hedging Instrument [Member] \| Other Noncurrent Assets [Member] \| Forward Exchange Contracts [Member]
Derivative [Line Items]
Total Derivatives, Assets	79.2	45.0
Designated as Hedging Instrument [Member] \| Accrued Liabilities [Member] \| Interest rate management contract [Member]
Derivative [Line Items]
Total Derivatives, Liabilities	11.8	3.8
Designated as Hedging Instrument [Member] \| Accrued Liabilities [Member] \| Forward Exchange Contracts [Member]
Derivative [Line Items]
Total Derivatives, Liabilities	20.3	33.0
Designated as Hedging Instrument [Member] \| Other Noncurrent Liabilities [Member] \| Interest rate management contract [Member]
Derivative [Line Items]
Total Derivatives, Liabilities	2.3	2.2
Designated as Hedging Instrument [Member] \| Other Noncurrent Liabilities [Member] \| Forward Exchange Contracts [Member]
Derivative [Line Items]
Total Derivatives, Liabilities	1.9	1.0
Hedges Not Designated [Member] \| Other Receivables [Member] \| Forward Exchange Contracts [Member]
Derivative [Line Items]
Total Derivatives, Assets	0.7	3.0
Hedges Not Designated [Member] \| Accrued Liabilities [Member] \| Forward Exchange Contracts [Member]
Derivative [Line Items]
Total Derivatives, Liabilities	$ 1.3	$ 3.8

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

3 Months Ended

9 Months Ended

Jun. 30, 2012

Jun. 30, 2011

Jun. 30, 2012

Jun. 30, 2011

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

$ (3.7)

$ 5.3

$ (14.1)

$ 7.7

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

0.2

1.1

0.7

6.6

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

(2.8)

(6.7)

7.5

(7.5)

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

0.4

0.2

1.4

0.8

Net (gain) loss reclassified from OCI to other income, net (ineffective portion)

0.0

0.5

0.2

0.6

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

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

4.7

6.1

(10.6)

8.5

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

0.2

1.1

0.7

6.6

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

(2.8)

(6.7)

7.5

(7.5)

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

0.0

0.4

0.0

Net (gain) loss reclassified from OCI to other income, net (ineffective portion)

0.0

0.5

0.2

0.6

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

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

^[1]

(8.4)

(0.8)

(3.5)

(0.8)

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

^[1]

0.0

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

^[1]

0.0

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

^[1]

0.4

0.2

1.0

0.8

Net (gain) loss reclassified from OCI to other income, net (ineffective portion)

^[1]

0.0

Fair Value Hedges [Member]

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

^[2]

8.2

8.4

3.3

(12.8)

Net Investment Hedges [Member]

^[1],[2]

8.2

8.4

3.3

(12.8)

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

59.1

(38.7)

54.6

(107.4)

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

29.4

(8.0)

22.4

(22.3)

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

29.3

(30.5)

32.3

(84.6)

Hedges Not Designated [Member]

^[1]

0.4

(0.2)

(0.1)

(0.5)

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

^[3]

(1.8)

(1.4)

(3.0)

(2.1)

^[3]

$ (1.8)

$ (1.4)

$ (3.0)

$ (2.1)

[1]	Other includes the impact on other comprehensive income (OCI) and earnings related to interest rate hedges.
[2]	The impact of the 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]	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

Financial Instruments (Credit Risk-Related Contingent Features) (Narrative) (Details) - USD ($) $ in Millions	Jun. 30, 2012	Sep. 30, 2011
Financial Instruments [Abstract]
Net liability position of derivatives with credit risk-related contingent features	$ 12.1	$ 10.5

Financial Instruments (Counterparty Credit Risk Management) (Narrative) (Details) - USD ($) $ in Millions	Jun. 30, 2012	Sep. 30, 2011
Financial Instruments [Abstract]
Collateral amount that counterparties would be required to post	$ 104.8	$ 66.1

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

Fair Value Measurements (Schedule of the Carrying Values and Fair Values of Financial Instruments) (Details) - USD ($) $ in Millions	Jun. 30, 2012	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	$ 3,846.2	3,999.7
Other liabilities	0.0	51.0
Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, including current portion	4,164.1	4,284.5
Other liabilities	0.0	51.0
Interest rate management contract [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	53.0	48.2
Derivative liabilities	14.1	6.0
Interest rate management contract [Member] \| Carrying Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	53.0	48.2
Derivative liabilities	14.1	6.0
Interest rate management contract [Member] \| Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	53.0	48.2
Derivative liabilities	14.1	6.0
Forward Exchange Contracts [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	93.1	70.0
Derivative liabilities	23.5	37.8
Forward Exchange Contracts [Member] \| Carrying Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	93.1	70.0
Derivative liabilities	23.5	37.8
Forward Exchange Contracts [Member] \| Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	93.1	70.0
Derivative liabilities	$ 23.5	$ 37.8

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.

Fair Value Measurements (Schedule of Fair Value of Assets and Liabilities) (Details) - USD ($) $ in Millions	Jun. 30, 2012	Sep. 30, 2011
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total Assets at Fair Value	$ 146.1	$ 118.2
Other liabilities		51.0
Total Liabilities at Fair Value	37.6	94.8
Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total Assets at Fair Value	0.0	0.0
Other liabilities		0.0
Total Liabilities at Fair Value	0.0	0.0
Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total Assets at Fair Value	146.1	118.2
Other liabilities		0.0
Total Liabilities at Fair Value	37.6	43.8
Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total Assets at Fair Value	0.0	0.0
Other liabilities		51.0
Total Liabilities at Fair Value	0.0	51.0
Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Other liabilities	0.0	51.0
Interest rate management contract [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	53.0	48.2
Derivative liabilities	14.1	6.0
Interest rate management contract [Member] \| Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	0.0	0.0
Derivative liabilities	0.0	0.0
Interest rate management contract [Member] \| Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	53.0	48.2
Derivative liabilities	14.1	6.0
Interest rate management contract [Member] \| Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	0.0	0.0
Derivative liabilities	0.0	0.0
Interest rate management contract [Member] \| Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	53.0	48.2
Derivative liabilities	14.1	6.0
Forward Exchange Contracts [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	93.1	70.0
Derivative liabilities	23.5	37.8
Forward Exchange Contracts [Member] \| Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	0.0	0.0
Derivative liabilities	0.0	0.0
Forward Exchange Contracts [Member] \| Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	93.1	70.0
Derivative liabilities	23.5	37.8
Forward Exchange Contracts [Member] \| Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	0.0	0.0
Derivative liabilities	0.0	0.0
Forward Exchange Contracts [Member] \| Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	93.1	70.0
Derivative liabilities	$ 23.5	$ 37.8

Fair Value Measurements (Schedule of Changes in Fair Value of Other Liabilities) (Details) $ in Millions	9 Months Ended
	Jun. 30, 2012 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

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.

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.

Cost Reduction Plan [Member]

Fair Value Measurements (Schedule of Non-recurring Fair Value Measurements Of Long-Lived Assets Held For Sale) (Details)
$ in Millions

Jun. 30, 2012

USD ($)

Long-lived assets held for sale, Total Loss

$ 2.2

^[1]

6.0

^[1]

Discontinued Operations [Member]

Long-lived assets held for sale, Total Loss

25.7

^[2]

33.5

^[2]

Level 1 [Member] | Cost Reduction Plan [Member]

Level 1 [Member] | Discontinued Operations [Member]

0.0

^[1]

Level 2 [Member] | Cost Reduction Plan [Member]

0.0

^[2]

Level 2 [Member] | Discontinued Operations [Member]

0.0

^[1]

Level 3 [Member] | Cost Reduction Plan [Member]

0.0

^[2]

Level 3 [Member] | Discontinued Operations [Member]

2.2

^[1]

$ 25.7

^[2]

[1]

During the second quarter ended 31 March 2012, long-lived assets held for sale were written down to fair value and the loss was included in the cost reduction plan charge. For additional information regarding this plan, see Note 4, Cost Reduction Plan. We quantified the fair value of assets held for sale using a market approach, based on prices for other market transactions involving comparable assets and our assessment of value considering our knowledge of the markets.

[2]

During the third quarter ended 30 June 2012, the remaining assets of the Homecare business were written down to estimated net realizable value. For additional information, see Note 3 Discontinued Operations. We utilized a market approach to determine fair value based on our current assessment of the markets for these assets.

Retirement Benefits (Schedule of Net Periodic Benefit Cost) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
U S [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 11.3	$ 10.9	$ 33.8	$ 32.7
Interest cost	31.1	30.7	93.2	92.2
Expected return on plan assets	(44.6)	(44.9)	(133.6)	(134.7)
Prior service cost amortization	0.6	0.6	1.9	1.8
Actuarial loss amortization	19.7	16.0	59.0	48.0
Special termination benefits	0.0	0.0	4.6	0.0
Other	0.0	0.0	0.0	0.0
Net periodic benefit cost	18.1	13.3	58.9	40.0
International [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	6.0	7.5	18.1	22.0
Interest cost	15.6	16.3	46.8	48.0
Expected return on plan assets	(16.7)	(17.3)	(50.0)	(50.9)
Prior service cost amortization	0.1	0.2	0.3	0.6
Actuarial loss amortization	3.8	7.7	11.5	23.3
Special termination benefits	0.0	0.3	2.2	0.3
Other	0.6	0.8	1.9	1.7
Net periodic benefit cost	9.4	15.5	30.8	45.0
Other Postretirement Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	1.1	1.4	3.3	4.2
Interest cost	1.0	0.8	3.0	2.4
Expected return on plan assets	0.0	0.0	0.0	0.0
Prior service cost amortization	0.0	0.0	0.0	0.0
Actuarial loss amortization	0.7	1.0	2.1	3.0
Special termination benefits	0.0	0.0	0.0	0.0
Other	0.0	0.0	0.0	0.0
Net periodic benefit cost	$ 2.8	$ 3.2	$ 8.4	$ 9.6

Retirement Benefits (Defined Benefit Pension Plans) (Narrative) (Details) - USD ($) $ in Millions	9 Months Ended		12 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Sep. 30, 2011
Defined Benefit Plan Disclosure [Line Items]
Cash contributions to funded plans and benefit payments under unfunded plans	$ 31.6	$ 229.5	$ 241.0
Minimum [Member]
Defined Benefit Plan Disclosure [Line Items]
Total expected contributions for 2012	50.0
Maximum [Member]
Defined Benefit Plan Disclosure [Line Items]
Total expected contributions for 2012	$ 60.0

Commitments and Contingencies (Litigation and Environmental) (Narrative) (Details) R$ in Millions, $ in Millions	1 Months Ended		9 Months Ended
	Sep. 30, 2010 USD ($)	Sep. 30, 2010 BRL (R$)	Jun. 30, 2012 USD ($) yr	Jun. 30, 2012 BRL (R$)	Sep. 30, 2011 USD ($)
Environmental [Member]
Loss Contingencies [Line Items]
Accrual for environmental loss contingencies			$ 79.2		$ 82.3
Approximate number of sites on which settlement has not been reached			3	3
Accrual for environmental loss contingencies, Maximum payout period, years \| yr			30
Accrual for environmental loss contingencies, Minimum exposure			$ 79.0
Accrual for environmental loss contingencies, Maximum exposure			93.0
Brazil Alleged Anticompete Litigation [Member]
Loss Contingencies [Line Items]
Civil fines imposed	$ 89.0	R$ 179.2
Provision for litigation			0.0
Maximum of loss contingency range subject to interest			$ 89.0	R$ 179.2

Commitments and Contingencies (Pace) (Narrative) (Details) - Pace, Florida [Member] $ in Millions	9 Months Ended	12 Months Ended
	Jun. 30, 2012 USD ($)	Sep. 30, 2006 USD ($) yr
Loss Contingencies [Line Items]
Accrual for environmental loss contingencies	$ 34.4	$ 42.0
Environmental loss contingencies estimated costs through completion, minimum		42.0
Environmental loss contingencies estimated costs through completion, maximum		$ 52.0
Years to complete environmental remediation \| yr		20
Change in estimated exposure	$ 0.0
Discontinued Operations [Member]
Loss Contingencies [Line Items]
Pretax expense recognized as a component of income from discontinued operations		$ 42.0

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

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

Commitments and Contingencies (Piedmont) (Narrative) (Details) - Piedmont, Florida [Member] $ in Millions	9 Months Ended	12 Months Ended
	Jun. 30, 2012 USD ($) yr	Sep. 30, 2008 USD ($)
Loss Contingencies [Line Items]
Accrual for environmental loss contingencies	$ 20.5	$ 24.0
Environmental loss contingencies estimated costs through completion, maximum		24.0
Years to complete environmental remediation (beginning in 2015) \| yr	15
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

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

Commitments and Contingencies (Paulsboro) (Narrative) (Details) - USD ($) $ in Millions	Jun. 30, 2012	Dec. 31, 2008
Paulsboro, New Jersey [Member]
Loss Contingencies [Line Items]
Accrual for environmental loss contingencies	$ 7.9	$ 16.0

Share-Based Compensation (Details) $ / shares in Units, $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2012 USD ($) $ / shares	Jun. 30, 2011 USD ($)	Jun. 30, 2012 USD ($) yr $ / shares shares	Jun. 30, 2011 USD ($)
Share-based Compensation Arrangement by Share-based Award [Line Items]
Share-based compensation cost charged against income	$ 8.8	$ 11.2	$ 36.2	$ 33.1
Share-based compensation cost charged against income, net of tax	$ 5.7	$ 7.0	23.2	$ 20.4
Cost of Sales [Member]
Share-based Compensation Arrangement by Share-based Award [Line Items]
Share-based compensation cost charged against income			3.9
Selling and Administrative [Member]
Share-based Compensation Arrangement by Share-based Award [Line Items]
Share-based compensation cost charged against income			30.8
Research and Development [Member]
Share-based Compensation Arrangement by Share-based Award [Line Items]
Share-based compensation cost charged against income			1.1
Cost Reduction Plan [Member]
Share-based Compensation Arrangement by Share-based Award [Line Items]
Share-based compensation cost charged against income			$ 0.4
Employee Stock Options [Member]
Share-based Compensation Arrangement by Share-based Award [Line Items]
Number of stock options granted \| shares			1,079,860
Weighted-average exercise price of stock options granted, per option \| $ / shares	$ 82.64		$ 82.64
Estimated fair value of stock options granted, per option \| $ / shares			$ 21.43
Expected volatility, minimum			29.00%
Expected volatility, maximum			30.40%
Expected dividend yield			2.30%
Expected life in years, minimum \| yr			7.3
Expected life in years, maximum \| yr			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 Award [Line Items]
Number of shares/units granted \| shares			252,723
Weighted-average grant date fair value of shares/units \| $ / shares			$ 83.15
Restricted Shares [Member]
Share-based Compensation Arrangement by Share-based Award [Line Items]
Number of shares/units granted \| shares			34,595
Weighted-average grant date fair value of shares/units \| $ / shares			$ 82.64

Equity (Changes in Equity) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Schedule of Capitalization, Equity [Line Items]
Balance, beginning of period	$ 6,407.4	$ 5,999.2	$ 5,938.7	$ 5,697.6
Net Income	492.5	335.0	1,051.0	922.4
Translation adjustments	(150.6)	103.0	(54.9)	267.4
Net gain (loss) on derivatives	(3.7)	5.3	(14.1)	7.7
Unrealized holding gain (loss) on available-for-sale securities	0.0	0.0	0.0	(4.6)
Pension and postretirement benefits	0.0	0.0	0.0	0.0
Reclassification Adjustments [Abstract]
Currency translation adjustment	13.3	0.0	13.3	0.0
Derivatives	(2.2)	(4.9)	9.8	0.5
Available-for-sale securities	0.0	0.0	0.0	(16.1)
Pension and postretirement benefits	16.1	16.8	48.2	50.4
Total Other Comprehensive Income (Loss)	(127.1)	120.2	2.3	305.3
Comprehensive Income	365.4	455.2	1,053.3	1,227.7
Dividends on common stock	(135.5)	(123.5)	(393.0)	(351.7)
Dividends to noncontrolling interests	(3.1)	(2.2)	(16.1)	(2.7)
Share-based compensation expense	8.8	11.2	35.8	33.1
Purchase of treasury shares	0.0	0.0	(53.1)	(350.0)
Issuance of treasury shares for stock option and award plans	15.1	52.1	76.9	117.1
Tax benefit of stock option and award plans	2.6	24.5	28.0	52.3
Purchase of noncontrolling interests	0.0	0.0	(6.3)	(6.1)
Contribution from noncontrolling interests	0.0	0.0	0.0	1.4
Other equity transactions	(13.3)	(19.5)	(16.8)	(21.7)
Balance, end of period	6,647.4	6,397.0	6,647.4	6,397.0
Air Products [Member]
Schedule of Capitalization, Equity [Line Items]
Balance, beginning of period	6,262.7	5,825.2	5,795.8	5,546.9
Net Income	484.5	326.5	1,028.6	899.4
Translation adjustments	(149.0)	99.3	(57.6)	255.7
Net gain (loss) on derivatives	(3.9)	5.6	(14.1)	8.1
Unrealized holding gain (loss) on available-for-sale securities	0.0	0.0	0.0	(4.6)
Pension and postretirement benefits	0.0	0.0	0.0	0.0
Reclassification Adjustments [Abstract]
Currency translation adjustment	13.3	0.0	13.3	0.0
Derivatives	(2.2)	(4.9)	9.8	0.5
Available-for-sale securities	0.0	0.0	0.0	(16.1)
Pension and postretirement benefits	16.1	16.8	48.2	50.4
Total Other Comprehensive Income (Loss)	(125.7)	116.8	(0.4)	294.0
Comprehensive Income	358.8	443.3	1,028.2	1,193.4
Dividends on common stock	(135.5)	(123.5)	(393.0)	(351.7)
Dividends to noncontrolling interests	0.0	0.0	0.0	0.0
Share-based compensation expense	8.8	11.2	35.8	33.1
Purchase of treasury shares	0.0	0.0	(53.1)	(350.0)
Issuance of treasury shares for stock option and award plans	15.1	52.1	76.9	117.1
Tax benefit of stock option and award plans	2.6	24.5	28.0	52.3
Purchase of noncontrolling interests	0.0	0.0	(4.4)	(6.1)
Contribution from noncontrolling interests	0.0	0.0	0.0	0.0
Other equity transactions	1.1	(0.6)	(0.6)	(2.8)
Balance, end of period	6,513.6	6,232.2	6,513.6	6,232.2
Noncontrolling Interests [Member]
Schedule of Capitalization, Equity [Line Items]
Balance, beginning of period	144.7	174.0	142.9	150.7
Net Income	8.0	8.5	22.4	23.0
Translation adjustments	(1.6)	3.7	2.7	11.7
Net gain (loss) on derivatives	0.2	(0.3)	0.0	(0.4)
Unrealized holding gain (loss) on available-for-sale securities	0.0	0.0	0.0	0.0
Pension and postretirement benefits	0.0	0.0	0.0	0.0
Reclassification Adjustments [Abstract]
Currency translation adjustment	0.0	0.0	0.0	0.0
Derivatives	0.0	0.0	0.0	0.0
Available-for-sale securities	0.0	0.0	0.0	0.0
Pension and postretirement benefits	0.0	0.0	0.0	0.0
Total Other Comprehensive Income (Loss)	(1.4)	3.4	2.7	11.3
Comprehensive Income	6.6	11.9	25.1	34.3
Dividends on common stock	0.0	0.0	0.0	0.0
Dividends to noncontrolling interests	(3.1)	(2.2)	(16.1)	(2.7)
Share-based compensation expense	0.0	0.0	0.0	0.0
Purchase of treasury shares	0.0	0.0	0.0	0.0
Issuance of treasury shares for stock option and award plans	0.0	0.0	0.0	0.0
Tax benefit of stock option and award plans	0.0	0.0	0.0	0.0
Purchase of noncontrolling interests	0.0	0.0	(1.9)	0.0
Contribution from noncontrolling interests	0.0	0.0	0.0	1.4
Other equity transactions	(14.4)	(18.9)	(16.2)	(18.9)
Balance, end of period	$ 133.8	$ 164.8	$ 133.8	$ 164.8

Equity (Changes in Equity) (Parenthetical) (Details) - $ / shares	3 Months Ended		9 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Equity [Abstract]
Dividends per share	$ .64	$ .58	$ 1.86	$ 1.65

Noncontrolling Interests (Narrative) (Details) - CryoService Limited [Member] £ in Millions, $ in Millions	1 Months Ended			3 Months Ended		12 Months Ended
	Nov. 30, 2011 USD ($)	Nov. 30, 2011 GBP (£)	Jun. 30, 2010	Dec. 31, 2011 USD ($)	Dec. 31, 2011 GBP (£)	Sep. 30, 2011
Noncontrolling Interest [Line Items]
Increased ownership interest percentage, from			72.00%
Increased ownership interest percentage, to			97.00%	100.00%	100.00%
Percentage ownership to be purchased				3.00%	3.00%	25.00%
Consideration of purchase obligations	$ 52.1	£ 33.2		$ 6.3	£ 4.0

Noncontrolling Interests (Schedule of Changes in Ownership Interests) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Noncontrolling Interest [Line Items]
Net Income Attributable to Air Products	$ 484.5	$ 326.5	$ 1,028.6	$ 899.4
Decrease in capital in excess of par value related to purchase of noncontrolling interest	0.0	0.0	(4.4)	(6.1)
Changes from net income attributable to Air Products and transfers to noncontrolling interests	$ 484.5	$ 326.5	$ 1,024.2	$ 893.3

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

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

Earnings per Share (Schedule of Earnings per Share) (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Earnings Per Share
Income from continuing operations	$ 357.2	$ 297.0	$ 862.1	$ 830.1
Income from discontinued operations	127.3	29.5	166.5	69.3
Net Income Attributable to Air Products	$ 484.5	$ 326.5	$ 1,028.6	$ 899.4
Weighted average number of common shares outstanding	211.5	212.5	211.0	213.5
Employee stock options	2.3	3.8	2.7	4.0
Other award plans	0.9	1.0	0.9	0.9
Effect of dilutive securities	3.2	4.8	3.6	4.9
Weighted average number of common shares outstanding assuming dilution	214.7	217.3	214.6	218.4
Income from Continuing Operations, Basic	$ 1.69	$ 1.40	$ 4.08	$ 3.89
Income from Discontinued Operations, Basic	.60	.14	.79	.32
Basic Earnings Per Common Share Attributable to Air Products	2.29	1.54	4.87	4.21
Income from Continuing Operations, Diluted	1.66	1.37	4.02	3.80
Income from Discontinued Operations, Diluted	.60	.13	.77	.32
Diluted Earnings Per Common Share Attributable to Air Products	$ 2.26	$ 1.50	$ 4.79	$ 4.12

Earnings per Share (Narrative) (Details) - shares shares in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Earnings Per Share
Antidilutive options excluded from computation of diluted earnings per share	4.0	2.1	3.5	2.1

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.

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.

Income Taxes (Narrative) (Details) $ / shares in Units, € in Millions, $ in Millions	3 Months Ended	9 Months Ended
	Jun. 30, 2012 USD ($)	Jun. 30, 2012 USD ($) $ / shares	Nov. 30, 2011 USD ($)	Nov. 30, 2011 EUR (€)
Spanish Tax Settlment [Member]
Income Taxes [Line Items]
Income tax settlement			$ 56.0	€ 41.3
Increase (decrease) in income tax expense		$ 43.8
Increase (decrease) in income tax expense, per share \| $ / shares		$ .20
Impact on effective income tax rate due to settlement		3.80%
Spanish Tax Ruling [Member]
Income Taxes [Line Items]
Increase (decrease) in income tax expense		$ (58.3)
Increase (decrease) in income tax expense, per share \| $ / shares		$ (0.27)
Impact on effective income tax rate due to tax ruling		(5.10%)
European Homecare Business [Member]
Income Taxes [Line Items]
Increase in unrecognized tax benefits	$ 33.3

Supplemental Information (Details) ر.س in Millions, shares in Millions, $ in Millions		1 Months Ended			3 Months Ended		9 Months Ended
	Nov. 03, 2011 USD ($)	May 29, 2012 USD ($)	May 29, 2012 SAR (ر.س)	Sep. 15, 2011 USD ($)	Jun. 30, 2012 USD ($)	Jun. 30, 2011 USD ($)	Jun. 30, 2012 USD ($) shares	Jun. 30, 2011 USD ($)
Purchase of Interest in Equity Affiliate [Line Items]
Share repurchase program authorized amount				$ 1,000.0
Shares repurchased during period, shares \| shares							0.6
Cost of shares repurchased					$ 0.0	$ 0.0	$ 53.1	$ 350.0
Share repurchase authorization remaining, amount							$ 946.9
Senior Notes 3.0% [Member]
Debt Instrument [Line Items]
Senior notes	$ 400.0
Interest rate of debt	3.00%
Debt Instrument, maturity date	Nov. 03, 2021
AHG [Member]
Purchase of Interest in Equity Affiliate [Line Items]
Ownership interest percentage acquired		25.00%	25.00%
Payments to acquire interest in affiliates		$ 155.0	ر.س 581.3

Business Segment and Geographic Information (Schedule of Revenue from External Customers Information) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Segment Reporting Information [Line Items]
Sales to External Customers	$ 2,340.1	$ 2,472.0	$ 7,005.9	$ 7,167.5
Merchant Gases [Member]
Segment Reporting Information [Line Items]
Sales to External Customers	874.1	921.4	2,645.4	2,724.5
Tonnage Gases [Member]
Segment Reporting Information [Line Items]
Sales to External Customers	767.4	868.7	2,360.7	2,433.9
Electronics and Performance Materials [Member]
Segment Reporting Information [Line Items]
Sales to External Customers	603.8	602.4	1,706.0	1,704.3
Equipment and Energy [Member]
Segment Reporting Information [Line Items]
Sales to External Customers	$ 94.8	$ 79.5	$ 293.8	$ 304.8

Business Segment and Geographic Information (Schedule of Operating Income Information) (Details) - USD ($)
$ in Millions

3 Months Ended

9 Months Ended

Jun. 30, 2012

Jun. 30, 2011

Jun. 30, 2012

Jun. 30, 2011

Net loss on Airgas transaction

^[1]

$ 0.0

$ (86.8)

$ 0.0

0.0

(48.5)

Other operating income

^[2]

(2.6)

(3.4)

(10.4)

(11.1)

482.8

387.7

1,124.5

1,112.7

Merchant Gases [Member]

(77.3)

164.6

158.7

483.4

500.1

Tonnage Gases [Member]

(3.8)

Electronics and Performance Materials [Member]

134.3

114.8

371.1

351.4

(5.7)

Equipment and Energy [Member]

^[3]

176.7

109.0

340.3

269.5

9.8

8.6

26.9

51.3

Segment Total [Member]

$ 485.4

$ 391.1

$ 1,221.7

$ 1,172.3

[1]	Information about how this charge related to the businesses at the segment level is discussed in Note 4, Cost Reduction Plan.
[2]	Includes stranded costs resulting from discontinued operations.
[3]	Includes the gain on remeasuring our previously held equity interest in DA NanoMaterials. For additional information, see Note 5, Business Combinations.

Business Segment and Geographic Information (Schedule of Identifiable Assets Information) (Details) - USD ($)
$ in Millions

Jun. 30, 2012

Sep. 30, 2011

Other Identifiable Assets

^[1]

$ 13,745.9

$ 13,279.1

^[1]

878.1

878.6

Merchant Gases [Member]

^[1]

4,591.9

4,579.6

Tonnage Gases [Member]

Electronics and Performance Materials [Member]

^[1]

4,969.2

4,464.3

Equipment and Energy [Member]

^[1]

2,940.2

2,488.9

Discontinued Operations [Member]

^[1]

324.9

335.6

^[1]

41.6

532.1

Segment Total [Member]