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Derivative Instruments and Hedging Activities (Tables)

9 Months Ended

Jun. 30, 2021

Derivative Instruments And Hedges [Abstract]

Impact of Derivative Instruments on Earnings

The following table discloses the amount of (income) expense recognized in earnings on derivative instruments designated as qualifying hedging instruments:

				Three-months ended June 30,								Nine-months ended June 30,
Derivatives in:		Location		2021				2020				2021				2020
Cross-currency interest rate swap agreement designated as fair value hedges		Selling, general and administrative expenses		$	546			$	2,254			$	736			$	2,487
Cross-currency interest rate swap agreements designated as cash flow hedges		Selling, general and administrative expenses			6,658				(24,885	)			6,745				(21,492	)
Treasury lock agreement designated as cash flow hedge		Interest expense			—				(18	)			—			$	(54	)
				$	7,204			$	(22,649	)		$	7,481			$	(19,059	)

The following table discloses the amount of (gain) loss recognized in accumulated OCI on derivative instruments designated as qualifying hedging instruments:

				Three-months ended June 30,								Nine-months ended June 30,
Derivatives in:		Location		2021				2020				2021				2020
Cross-currency interest rate swap agreement designated as fair value hedges		Selling, general and administrative expenses		$	429			$	718				691			$	2,793
Cross-currency interest rate swap agreements designated as cash flow hedges		Selling, general and administrative expenses			(8,831	)			25,293				12,673				(10,786	)
				$	(8,402	)		$	26,011			$	13,364			$	(7,993)

The following table discloses the amount of (gain) loss reclassified from accumulated OCI into earnings on derivative instruments designated as qualifying hedging instruments:

				Three-months ended June 30,								Nine-months ended June 30,
Derivatives in:		Location		2021				2020				2021				2020
Cross-currency interest rate swap agreement designated as fair value hedges		Selling, general and administrative expenses		$	546			$	2,254			$	736			$	3,291
Cross-currency interest rate swap agreements designated as cash flow hedges		Selling, general and administrative expenses			6,658				(24,885	)			6,745				(21,492	)
Treasury lock agreement designated as cash flow hedge		Interest expense			—				(18	)			—				(54	)
				$	7,204			$	(22,649	)		$	7,481			$	(18,255	)

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- References

No definition available.

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- Definition

Tabular disclosure of the location and amount of derivative instruments and nonderivative instruments designated as hedging instruments reported before netting adjustments, and the amount of gain (loss) on derivative instruments and nonderivative instruments designated and qualified as hedging instruments.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4E
-URI http://asc.fasb.org/extlink&oid=121590274&loc=SL5624181-113959

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4A
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=121590274&loc=SL5618551-113959

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4C
-URI http://asc.fasb.org/extlink&oid=121590274&loc=SL5624171-113959

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