|
Retirement Benefits (Tables)
|
12 Months Ended |
|
Sep. 30, 2013
|
|
Pension plans
|
|
| Retirement and Postemployment Benefits |
|
| Components of net pension costs |
|
|
|
U.S. Pension Benefits
|
|
Non-U.S. Pension Benefits
|
|
|
|
|
Year Ended September 30,
|
|
Year Ended September 30,
|
|
|
|
|
2013
|
|
2012
|
|
2011
|
|
2013
|
|
2012
|
|
2011
|
|
|
Service cost
|
|
$
|
4.7
|
|
$
|
4.5
|
|
$
|
4.2
|
|
$
|
1.6
|
|
$
|
1.3
|
|
$
|
1.3
|
|
|
Interest cost
|
|
12.7
|
|
12.1
|
|
12.1
|
|
3.9
|
|
0.7
|
|
0.7
|
|
|
Expected return on plan assets
|
|
(12.9
|
)
|
(12.7
|
)
|
(14.2
|
)
|
(1.0
|
)
|
(1.0
|
)
|
(1.2
|
)
|
|
Amortization of unrecognized prior service cost, net
|
|
0.9
|
|
0.9
|
|
0.9
|
|
—
|
|
—
|
|
—
|
|
|
Amortization of actuarial loss
|
|
7.2
|
|
5.7
|
|
4.0
|
|
—
|
|
—
|
|
—
|
|
|
Net pension costs
|
|
$
|
12.6
|
|
$
|
10.5
|
|
$
|
7.0
|
|
$
|
4.5
|
|
$
|
1.0
|
|
$
|
0.8
|
|
|
| Schedule of changes in projected benefit obligations, plan assets, and funded status, along with amounts recognized in the consolidated balance sheets for defined benefit retirement plans |
|
|
|
U.S. Pension Benefits
|
|
Non-U.S. Pension Benefits
|
|
|
|
|
September 30,
|
|
September 30,
|
|
|
|
|
2013
|
|
2012
|
|
2013
|
|
2012
|
|
|
Change in benefit obligation:
|
|
|
|
|
|
|
|
|
|
|
Projected benefit obligation at beginning of year
|
|
$
|
300.4
|
|
$
|
272.7
|
|
$
|
28.4
|
|
$
|
29.6
|
|
|
Projected benefit obligation attributable to acquisitions
|
|
31.5
|
|
—
|
|
110.1
|
|
—
|
|
|
Service cost
|
|
4.7
|
|
4.5
|
|
1.6
|
|
1.3
|
|
|
Interest cost
|
|
12.7
|
|
12.1
|
|
3.9
|
|
0.7
|
|
|
Plan amendment
|
|
—
|
|
0.8
|
|
—
|
|
—
|
|
|
Actuarial (gain) loss
|
|
(29.2
|
)
|
20.7
|
|
1.1
|
|
(0.3
|
)
|
|
Benefits paid
|
|
(12.7
|
)
|
(10.4
|
)
|
(11.3
|
)
|
(2.7
|
)
|
|
Employee contributions
|
|
—
|
|
—
|
|
0.8
|
|
0.8
|
|
|
Effect of exchange rates on projected benefit obligation
|
|
—
|
|
—
|
|
5.4
|
|
(1.0
|
)
|
|
Projected benefit obligation at end of year
|
|
307.4
|
|
300.4
|
|
140.0
|
|
28.4
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Change in plan assets:
|
|
|
|
|
|
|
|
|
|
|
Fair value of plan assets at beginning of year
|
|
197.2
|
|
173.1
|
|
29.1
|
|
30.1
|
|
|
Fair value of pension assets attributable to acquisitions
|
|
16.0
|
|
—
|
|
—
|
|
—
|
|
|
Actual return on plan assets
|
|
16.4
|
|
33.7
|
|
0.9
|
|
0.8
|
|
|
Employee and employer contributions
|
|
12.1
|
|
2.0
|
|
8.8
|
|
1.9
|
|
|
Benefits paid
|
|
(12.8
|
)
|
(10.4
|
)
|
(11.3
|
)
|
(2.7
|
)
|
|
Administrative expenses paid
|
|
(0.8
|
)
|
(1.2
|
)
|
—
|
|
—
|
|
|
Effect of exchange rates on plan assets
|
|
—
|
|
—
|
|
1.1
|
|
(1.0
|
)
|
|
Fair value of plan assets at end of year
|
|
228.1
|
|
197.2
|
|
28.6
|
|
29.1
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Funded status:
|
|
|
|
|
|
|
|
|
|
|
Plan assets less than benefit obligations
|
|
$
|
(79.3
|
)
|
$
|
(103.2
|
)
|
$
|
(111.4
|
)
|
$
|
0.7
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Amounts recorded in the consolidated balance sheets:
|
|
|
|
|
|
|
|
|
|
|
Other assets
|
|
$
|
—
|
|
—
|
|
$
|
1.1
|
|
$
|
0.7
|
|
|
Accrued pension costs, current portion
|
|
(2.0
|
)
|
(1.7
|
)
|
(8.5
|
)
|
—
|
|
|
Accrued pension costs, long-term portion
|
|
(77.3
|
)
|
(101.5
|
)
|
(104.0
|
)
|
—
|
|
|
Plan assets less than benefit obligations
|
|
$
|
(79.3
|
)
|
$
|
(103.2
|
)
|
$
|
(111.4
|
)
|
$
|
0.7
|
|
|
| Schedule of accumulated benefit obligation in excess of plan assets |
|
|
|
U.S. Pension Benefits
|
|
Non-U.S. Pension Benefits
|
|
|
|
|
September 30,
|
|
September 30,
|
|
|
|
|
2013
|
|
2012
|
|
2013
|
|
2012
|
|
|
Projected benefit obligation
|
|
$
|
307.4
|
|
$
|
300.5
|
|
$
|
112.5
|
|
$
|
—
|
|
|
Accumulated benefit obligation
|
|
293.3
|
|
286.1
|
|
112.5
|
|
—
|
|
|
Fair value of plan assets
|
|
228.1
|
|
197.2
|
|
—
|
|
—
|
|
|
| Summary of actuarial assumptions |
|
|
|
U.S. Pension Benefits
|
|
Non-U.S. Pension Benefits
|
|
|
|
|
Year Ended September 30,
|
|
Year Ended September 30,
|
|
|
|
|
2013
|
|
2012
|
|
2011
|
|
2013
|
|
2012
|
|
2011
|
|
|
Discount rate for obligation, end of year
|
|
4.9
|
%
|
4.0
|
%
|
4.5
|
%
|
3.5
|
%
|
2.3
|
%
|
2.5
|
%
|
|
Discount rate for expense, during the year
|
|
4.0
|
%
|
4.5
|
%
|
5.0
|
%
|
3.3
|
%
|
2.3
|
%
|
2.5
|
%
|
|
Expected rate of return on plan assets
|
|
6.6
|
%
|
6.6
|
%
|
7.2
|
%
|
3.5
|
%
|
3.5
|
%
|
3.5
|
%
|
|
Rate of compensation increase
|
|
2.6
|
%
|
2.5
|
%
|
2.5
|
%
|
0.2
|
%
|
1.5
|
%
|
1.5
|
%
|
|
| Schedule of fair value of pension plan assets by asset category |
|
|
|
Fair Value at September 30, 2013 Using Inputs Considered as:
|
|
|
|
|
Total
|
|
Level 1
|
|
Level 2
|
|
Level 3
|
|
|
U.S. Pension Plans
|
|
|
|
|
|
|
|
|
|
|
Cash equivalents
|
|
$
|
4.0
|
|
$
|
—
|
|
$
|
4.0
|
|
$
|
—
|
|
|
Equity securities
|
|
—
|
|
—
|
|
—
|
|
—
|
|
|
Corporate bonds
|
|
—
|
|
—
|
|
—
|
|
—
|
|
|
Other types of investments:
|
|
—
|
|
—
|
|
—
|
|
|
|
|
Government index funds
|
|
—
|
|
—
|
|
—
|
|
—
|
|
|
Equity mutual funds
|
|
103.1
|
|
—
|
|
103.1
|
|
—
|
|
|
Corporate bond funds
|
|
121.0
|
|
—
|
|
121.0
|
|
—
|
|
|
Real estate and real estate funds
|
|
—
|
|
—
|
|
—
|
|
—
|
|
|
Total U.S. pension plan assets
|
|
$
|
228.1
|
|
$
|
—
|
|
$
|
228.1
|
|
$
|
—
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Non-U.S. Pension Plans
|
|
|
|
|
|
|
|
|
|
|
Cash equivalents
|
|
$
|
2.8
|
|
$
|
2.8
|
|
$
|
—
|
|
$
|
—
|
|
|
Equity securities
|
|
8.5
|
|
8.5
|
|
—
|
|
—
|
|
|
Corporate bonds
|
|
—
|
|
—
|
|
—
|
|
—
|
|
|
Other types of investments:
|
|
|
|
|
|
|
|
|
|
|
Government index funds
|
|
5.5
|
|
5.5
|
|
—
|
|
—
|
|
|
Equity mutual funds
|
|
—
|
|
—
|
|
—
|
|
—
|
|
|
Corporate bond funds
|
|
9.8
|
|
9.8
|
|
—
|
|
—
|
|
|
Real estate and real estate funds
|
|
2.0
|
|
—
|
|
—
|
|
2.0
|
|
|
Total Non-U.S. pension plan assets
|
|
$
|
28.6
|
|
$
|
26.6
|
|
$
|
—
|
|
$
|
2.0
|
|
|
|
|
Fair Value at September 30, 2012 Using Inputs Considered as:
|
|
|
|
|
Total
|
|
Level 1
|
|
Level 2
|
|
Level 3
|
|
|
U.S. Pension Plans
|
|
|
|
|
|
|
|
|
|
|
Cash equivalents
|
|
$
|
2.3
|
|
$
|
—
|
|
$
|
2.3
|
|
$
|
—
|
|
|
Equity securities
|
|
—
|
|
—
|
|
—
|
|
—
|
|
|
Corporate bonds
|
|
—
|
|
—
|
|
—
|
|
—
|
|
|
Other types of investments:
|
|
|
|
|
|
|
|
|
|
|
Government index funds
|
|
—
|
|
—
|
|
—
|
|
—
|
|
|
Equity mutual funds
|
|
93.4
|
|
—
|
|
93.4
|
|
—
|
|
|
Corporate bond funds
|
|
101.5
|
|
—
|
|
101.5
|
|
—
|
|
|
Real estate and real estate funds
|
|
—
|
|
—
|
|
—
|
|
—
|
|
|
Total U.S. pension plan assets
|
|
$
|
197.2
|
|
$
|
—
|
|
$
|
197.2
|
|
$
|
—
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Non-U.S. Pension Plans
|
|
|
|
|
|
|
|
|
|
|
Cash equivalents
|
|
$
|
5.3
|
|
$
|
5.3
|
|
$
|
—
|
|
$
|
—
|
|
|
Equity securities
|
|
7.3
|
|
7.3
|
|
—
|
|
—
|
|
|
Corporate bonds
|
|
10.1
|
|
10.1
|
|
—
|
|
—
|
|
|
Other types of investments:
|
|
|
|
|
|
|
|
|
|
|
Government index funds
|
|
4.4
|
|
4.4
|
|
—
|
|
—
|
|
|
Equity mutual funds
|
|
—
|
|
—
|
|
—
|
|
—
|
|
|
Corporate bond funds
|
|
—
|
|
—
|
|
—
|
|
—
|
|
|
Real estate and real estate funds
|
|
2.0
|
|
—
|
|
—
|
|
2.0
|
|
|
Total Non-U.S. pension plan assets
|
|
$
|
29.1
|
|
$
|
27.1
|
|
$
|
—
|
|
$
|
2.0
|
|
|
| Schedule of estimated future benefit payments |
|
|
|
U.S. Pension Plans
|
|
Non-U.S Pension Plans
|
|
|
|
|
Projected Pension
Benefits Payout
|
|
Projected Pension
Benefits Payout
|
|
|
2014
|
|
$
|
15.1
|
|
$
|
8.7
|
|
|
2015
|
|
15.5
|
|
8.6
|
|
|
2016
|
|
16.3
|
|
8.3
|
|
|
2017
|
|
17.8
|
|
8.1
|
|
|
2018
|
|
18.0
|
|
7.9
|
|
|
2019 - 2023
|
|
102.2
|
|
38.7
|
|
|
|
|
|
|
|
|
|
|
|
Postretirement healthcare plan
|
|
| Retirement and Postemployment Benefits |
|
| Schedule of changes in projected benefit obligations, plan assets, and funded status, along with amounts recognized in the consolidated balance sheets for defined benefit retirement plans |
|
|
|
September 30,
|
|
|
|
|
2013
|
|
2012
|
|
|
Benefit obligation at beginning of year
|
|
$
|
10.9
|
|
$
|
11.0
|
|
|
Interest cost
|
|
0.4
|
|
0.5
|
|
|
Service cost
|
|
0.5
|
|
0.6
|
|
|
Plan amendments
|
|
(0.8
|
)
|
—
|
|
|
Actuarial gain
|
|
(0.5
|
)
|
—
|
|
|
Net benefits paid
|
|
(0.7
|
)
|
(1.2
|
)
|
|
Benefit obligation at end of year
|
|
$
|
9.8
|
|
$
|
10.9
|
|
|
|
|
|
|
|
|
|
Amounts recorded in the balance sheets:
|
|
|
|
|
|
|
Accrued postretirement benefits, current portion
|
|
$
|
0.8
|
|
$
|
0.8
|
|
|
Accrued postretirement benefits, long-term portion
|
|
9.0
|
|
10.1
|
|
|
Net amount recognized
|
|
$
|
9.8
|
|
$
|
10.9
|
|
|
| Schedule of weighted average assumptions under the postretirement healthcare plan |
|
|
|
Year Ended September 30,
|
|
|
|
|
2013
|
|
2012
|
|
2011
|
|
|
Discount rate for obligation
|
|
3.5
|
%
|
3.4
|
%
|
4.1
|
%
|
|
Healthcare cost rate assumed for next year
|
|
7.7
|
%
|
7.9
|
%
|
7.8
|
%
|
|
Ultimate trend rate
|
|
5.0
|
%
|
5.0
|
%
|
5.0
|
%
|
|