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Disclosures About Derivative Instruments and Hedging Activities | 9 Months Ended
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Jun. 30, 2013
Derivative Instruments and Hedging Activities Disclosure [Abstract] |
Disclosures About Derivative Instruments and Hedging Activities | Disclosures About Derivative Instruments and Hedging Activities We are exposed to certain market risks related to our ongoing business operations. Management uses derivative financial and commodity instruments, among other things, to manage these risks. The primary risks managed by derivative instruments are (1) commodity price risk, (2) interest rate risk and (3) foreign currency exchange rate risk. Although we use derivative financial and commodity instruments to reduce market risk associated with forecasted transactions, we do not use derivative financial and commodity instruments for speculative or trading purposes. The use of derivative instruments is controlled by our risk management and credit policies which govern, among other things, the derivative instruments we can use, counterparty credit limits and contract authorization limits. Because most of our derivative instruments generally qualify as hedges under GAAP or are subject to regulatory rate recovery mechanisms, we expect that changes in the fair value of derivative instruments used to manage commodity, interest rate or currency exchange rate risk would be substantially offset by gains or losses on the associated anticipated transactions. Commodity Price Risk In order to manage market price risk associated with the Partnership’s fixed-price programs which permit customers to lock in the prices they pay for propane principally during the months of October through March, the Partnership uses over-the-counter derivative commodity instruments, principally price swap contracts. In addition, the Partnership, certain other domestic business units and our International Propane operations also use over-the-counter price swap and option contracts to reduce commodity price volatility associated with a portion of their forecasted LPG purchases. In addition, from time to time, the Partnership enters into price swap agreements to reduce short-term commodity price volatility and to provide market price risk support to some of its wholesale customers which are generally not designated as hedges for accounting purposes. Gas Utility’s tariffs contain clauses that permit recovery of all of the prudently incurred costs of natural gas it sells to retail core-market customers, including the cost of financial instruments used to hedge purchased gas costs. As permitted and agreed to by the PUC pursuant to Gas Utility’s annual PGC filings, Gas Utility currently uses New York Mercantile Exchange (“NYMEX”) natural gas futures and option contracts to reduce commodity price volatility associated with a portion of the natural gas it purchases for its retail core-market customers. At June 30, 2013 and 2012, the volumes of natural gas associated with Gas Utility’s unsettled NYMEX natural gas futures and option contracts totaled 11.7 million dekatherms and 13.2 million dekatherms, respectively. At June 30, 2013, the maximum period over which Gas Utility is hedging natural gas market price risk is 16 months. Gains and losses on natural gas futures contracts and any gains on natural gas option contracts are recorded in regulatory assets or liabilities on the Condensed Consolidated Balance Sheets in accordance with GAAP related to rate-regulated entities and reflected in cost of sales through the PGC mechanism (see Note 8). Electric Utility’s DS tariffs permit the recovery of all prudently incurred costs of electricity it sells to DS customers, including the cost of financial instruments used to hedge electricity costs. Electric Utility enters into forward electricity purchase contracts to meet a substantial portion of its electricity supply needs. Because these contracts currently do not qualify for the normal purchases and normal sales exception under GAAP, the fair values of these contracts are required to be recognized on the balance sheet. At June 30, 2013 and 2012, the fair values of Electric Utility’s forward purchase power agreements comprising losses of $6.1 and $13.1, respectively, are reflected in current derivative financial instrument liabilities and other noncurrent liabilities in the accompanying Condensed Consolidated Balance Sheets. In accordance with GAAP related to rate-regulated entities, Electric Utility has recorded equal and offsetting amounts in regulatory assets. At June 30, 2013 and 2012, the volumes of Electric Utility’s forward electricity purchase contracts was 327.4 million kilowatt hours and 654.7 million kilowatt hours, respectively. At June 30, 2013, the maximum period over which these contracts extend is 11 months. In order to reduce volatility associated with a substantial portion of its electricity transmission congestion costs, Electric Utility obtains FTRs through an annual allocation process and by purchases of FTRs at monthly auctions. Midstream & Marketing purchases FTRs to economically hedge electricity transmission congestion costs associated with its fixed-price electricity sales contracts. FTRs are derivative financial instruments that entitle the holder to receive compensation for electricity transmission congestion charges that result when there is insufficient electricity transmission capacity on the electric transmission grid. Because Electric Utility is entitled to fully recover its DS costs, gains and losses on Electric Utility FTRs are recorded in regulatory assets or liabilities in accordance with GAAP related to rate-regulated entities and reflected in cost of sales through the DS recovery mechanism (see Note 8). At June 30, 2013 and 2012, the volumes associated with Electric Utility FTRs totaled 260.6 million kilowatt hours and 261.0 million kilowatt hours, respectively. Midstream & Marketing’s FTRs are recorded at fair value with changes in fair value reflected in cost of sales. At June 30, 2013 and 2012, the volumes associated with Midstream & Marketing’s FTRs totaled 1,609.2 million kilowatt hours and 1,285.5 million kilowatt hours, respectively. In order to manage market price risk relating to fixed-price sales contracts for natural gas and electricity, Midstream & Marketing enters into NYMEX and over-the-counter natural gas futures contracts, IntercontinentalExchange (“ICE”) natural gas basis swap contracts, and electricity futures contracts. Midstream & Marketing also uses NYMEX and over-the-counter electricity futures contracts to hedge the price of a portion of its anticipated future sales of electricity from its electric generation facilities. In addition, Midstream & Marketing uses NYMEX futures contracts to economically hedge the gross margin associated with the purchase and anticipated later sale of natural gas or propane. Because the contracts associated with the anticipated sale of stored natural gas or propane do not qualify for hedge accounting treatment, any gains or losses on the derivative contracts are recognized in earnings prior to gains or losses from the sale of the stored gas. At June 30, 2013, the volumes associated with Midstream & Marketing’s natural gas and propane storage NYMEX contracts totaled 2.7 million dekatherms and 1.8 million gallons, respectively. At June 30, 2012, the volumes associated with Midstream & Marketing’s natural gas and propane storage NYMEX contracts totaled 4.1 million dekatherms and 2.2 million gallons, respectively. In order to reduce operating expense volatility, UGI Utilities from time to time enters into NYMEX gasoline futures and swap contracts for a portion of gasoline volumes expected to be used in the operation of its vehicles and equipment. Associated volumes, fair values and effects on net income were not material for all periods presented. At June 30, 2013 and 2012, we had the following outstanding derivative commodity instruments volumes that qualify for hedge accounting treatment:
|  | Volumes
|  | June 30,
Commodity |  | 2013 |  | 2012
LPG (millions of gallons) |  | 236.7 |  | 231.9
Natural gas (millions of dekatherms) |  | 19.4 |  | 21.2
Electricity forward purchase contracts (millions of kilowatt-hours) |  | 927.2 |  | 1688.4
Electricity forward sales contracts (millions of kilowatt-hours) |  | 451.0 |  | 131.8
At June 30, 2013, the maximum period over which we are hedging our exposure to the variability in cash flows associated with LPG commodity price risk is 19 months with a weighted average of 7 months; the maximum period over which we are hedging our exposure to the variability in cash flows associated with natural gas commodity price risk (excluding Gas Utility) is 41 months with a weighted average of 10 months; and the maximum period over which we are hedging our exposure to the variability in cash flows associated with electricity price risk (excluding Electric Utility) is 27 months for electricity forward purchase contracts, with a weighted average of 9 months, and 14 months for electricity forward sales contracts, with a weighted average of 3 months. At June 30, 2013, the maximum period over which we are economically hedging electricity congestion with FTRs (excluding Electric Utility) is 11 months. We account for commodity price risk contracts (other than those contracts that are not eligible for hedge accounting and Gas Utility and Electric Utility contracts that are subject to regulatory treatment) as cash flow hedges. Changes in the fair values of contracts qualifying for cash flow hedge accounting are recorded in AOCI and, with respect to the Partnership, noncontrolling interests, to the extent effective in offsetting changes in the underlying commodity price risk. When earnings are affected by the hedged commodity, gains or losses are recorded in cost of sales on the Condensed Consolidated Statements of Income. At June 30, 2013, the amount of net losses associated with commodity price risk hedges expected to be reclassified into earnings during the next twelve months based upon current fair values is $15.6. Interest Rate Risk Antargaz’ and Flaga’s long-term debt agreements have interest rates that are generally indexed to short-term market interest rates. Antargaz has entered into pay-fixed, receive-variable interest rate swap agreements to hedge the underlying euribor rate of interest on its variable-rate term loan, and Flaga has entered into pay-fixed, receive-variable interest rate swap agreements to hedge the underlying euribor rate of interest on its term loans, in each case through the respective scheduled maturity dates. As of June 30, 2013 and 2012, the total notional amount of existing variable-rate debt subject to interest rate swap agreements was €440.5 and €441.9, respectively. Our domestic businesses’ long-term debt is typically issued at fixed rates of interest. As these long-term debt issues mature, we typically refinance such debt with new debt having interest rates reflecting then-current market conditions. In order to reduce market rate risk on the underlying benchmark rate of interest associated with near- to medium-term forecasted issuances of fixed-rate debt, from time to time we enter into interest rate protection agreements (“IRPAs”). At June 30, 2013 and 2012, the total notional amount of unsettled IRPAs was $173. Our current unsettled IRPA contracts hedge forecasted interest payments associated with the issuance of UGI Utilities’ long-term debt forecasted to occur in September 2013. UGI Utilities reclassified pre-tax losses of $0.7 from AOCI into income during the nine months ended June 30, 2012, as a result of the discontinuance of cash flow hedge accounting for a portion of expected interest payments associated with the issuance of long-term debt originally anticipated to occur in September 2012. Such losses are included in other income, net, on the Condensed Consolidated Statements of Income. We account for interest rate swaps and IRPAs as cash flow hedges. Changes in the fair values of interest rate swaps and IRPAs are recorded in AOCI and, with respect to the Partnership, noncontrolling interests, to the extent effective in offsetting changes in the underlying interest rate risk, until earnings are affected by the hedged interest expense. At such time, gains and losses are recorded in interest expense. At June 30, 2013, the amount of net losses associated with interest rate hedges (excluding pay-fixed, receive-variable interest rate swaps) expected to be reclassified into earnings during the next twelve months is $2.2. Foreign Currency Exchange Rate Risk In order to reduce volatility, Antargaz hedges a portion of its anticipated U.S. dollar-denominated LPG product purchases through the use of forward foreign currency exchange contracts. The amount of dollar-denominated purchases of LPG associated with such contracts generally represents approximately 15% to 30% of estimated dollar-denominated purchases of LPG forecasted to occur during the heating-season months of October through March. At June 30, 2013 and 2012, we were hedging a total of $170.3 and $75.0 of U.S. dollar-denominated LPG purchases, respectively. At June 30, 2013, the maximum period over which we are hedging our exposure to the variability in cash flows associated with dollar-denominated purchases of LPG is 33 months with a weighted average of 14 months. We also enter into forward foreign currency exchange contracts to reduce the volatility of the U.S. dollar value on a portion of our International Propane euro-denominated net investments. At June 30, 2013, we had no euro-denominated net investment hedges. At June 30, 2012, we were hedging a total of €14.5 of our euro-denominated net investments. From time to time, the Company may enter into foreign currency exchange transactions to economically hedge the local-currency purchase price of anticipated foreign business acquisitions. These transactions do not qualify for hedge accounting treatment and any changes in fair value are recorded in other income, net. At June 30, 2013, the fair values of these foreign currency contracts were not material. We account for foreign currency exchange contracts associated with anticipated purchases of U.S. dollar-denominated LPG as cash flow hedges. Changes in the fair values of these foreign currency exchange contracts are recorded in AOCI, to the extent effective in offsetting changes in the underlying currency exchange rate risk, until earnings are affected by the hedged LPG purchase, at which time gains and losses are recorded in cost of sales. At June 30, 2013, the amount of net gains associated with currency rate risk (other than net investment hedges) expected to be reclassified into earnings during the next twelve months based upon current fair values is $1.0. Gains and losses on net investment hedges are included in AOCI until such foreign operations are liquidated. Derivative Financial Instrument Credit Risk We are exposed to risk of loss in the event of nonperformance by our derivative financial instrument counterparties. Our derivative financial instrument counterparties principally comprise large energy companies and major U.S. and international financial institutions. We maintain credit policies with regard to our counterparties that we believe reduce overall credit risk. These policies include evaluating and monitoring our counterparties’ financial condition, including their credit ratings, and entering into agreements with counterparties that govern credit limits or entering into netting agreements that allow for offsetting counterparty receivable and payable balances for certain financial transactions, as deemed appropriate. Certain of these agreements call for the posting of collateral by the counterparty or by the Company in the forms of letters of credit, parental guarantees or cash. Additionally, our natural gas and electricity exchange-traded futures contracts generally require cash deposits in margin accounts. At June 30, 2013 and 2012, restricted cash in brokerage accounts totaled $6.0 and $7.6, respectively. Although we have concentrations of credit risk associated with derivative financial instruments, the maximum amount of loss, based upon the gross fair values of the derivative financial instruments, we would incur if these counterparties failed to perform according to the terms of their contracts was not material at June 30, 2013. Certain of the Partnership’s derivative contracts have credit-risk-related contingent features that may require the posting of additional collateral in the event of a downgrade of the Partnership’s debt rating. At June 30, 2013, if the credit-risk-related contingent features were triggered, the amount of collateral required to be posted would not be material. The following table provides information regarding the fair values and balance sheet locations of our derivative assets and liabilities existing as of June 30, 2013 and 2012:
|  | Derivative Assets |  | Derivative (Liabilities)
|  | Balance Sheet |  | Fair Value June 30, |  | Balance Sheet |  | Fair Value June 30,
|  | Location |  | 2013 |  | 2012 |  | Location |  | 2013 |  | 2012
Derivatives Designated as Hedging Instruments: |  |  |  |  |  |  |  |  |  |  |  |
Commodity contracts |  | Derivative financial instruments and Other assets |  | $ | 7.5 |  |  | $ | 4.2 |  |  | Derivative financial instruments and Other noncurrent liabilities |  | $ | (24.4 | ) |  | $ | (95.5 | )
Foreign currency contracts |  | Derivative financial instruments and Other assets |  | 1.0 |  |  | 7.1 |  |  | Other noncurrent liabilities |  | (0.4 | ) |  | — |
Interest rate contracts |  | Derivative financial instruments |  | 8.1 |  |  | — |  |  | Derivative financial instruments and Other noncurrent liabilities |  | (46.9 | ) |  | (67.0 | )
Total Derivatives Designated as Hedging Instruments |  |  |  | $ | 16.6 |  |  | $ | 11.3 |  |  |  |  | $ | (71.7 | ) |  | $ | (162.5 | )
Derivatives Subject to Utility Rate Regulation: |  |  |  |  |  |  |  |  |  |  |  |
Commodity contracts |  | Derivative financial instruments |  | $ | 0.1 |  |  | $ | 0.6 |  |  | Derivative financial instruments and Other noncurrent liabilities |  | $ | (7.6 | ) |  | $ | (13.4 | )
Derivatives Not Designated as Hedging Instruments: |  |  |  |  |  |  |  |  |  |  |  |
Commodity contracts |  | Derivative financial instruments |  | $ | 2.0 |  |  | $ | 12.6 |  |  | Derivative financial instruments |  | $ | (0.1 | ) |  | $ | (11.1 | )
Foreign currency contracts |  | Derivative financial instruments |  | — |  |  | — |  |  | Derivative financial instruments |  | (1.3 | ) |  | — |
Total Derivatives |  |  |  | $ | 18.7 |  |  | $ | 24.5 |  |  |  |  | $ | (80.7 | ) |  | $ | (187.0 | )
The following table provides information on the effects of derivative instruments on the Condensed Consolidated Statements of Income and changes in AOCI and noncontrolling interests for the three months ended June 30, 2013 and 2012:
Three Months Ended June 30, |  | Gain (Loss) Recognized in AOCI and Noncontrolling Interests |  | Gain (Loss) Reclassified from AOCI and Noncontrolling Interests into Income |  | Location of Gain (Loss) Reclassified from AOCI and Noncontrolling
|  | 2013 |  | 2012 |  | 2013 |  | 2012 |  | Interests into Income
Cash Flow Hedges: |  |  |  |  |  |  |  |  |  |
Commodity contracts |  | $ | (22.8 | ) |  | $ | (59.3 | ) |  | $ | (6.9 | ) |  | $ | (31.0 | ) |  | Cost of sales
Foreign currency contracts |  | (0.3 | ) |  | 3.1 |  |  | — |  |  | — |  |  | Cost of sales
Interest rate contracts |  | 14.0 |  |  | (16.6 | ) |  | (3.6 | ) |  | (3.3 | ) |  | Interest expense / other income, net
Total |  | $ | (9.1 | ) |  | $ | (72.8 | ) |  | $ | (10.5 | ) |  | $ | (34.3 | ) |  |
Net Investment Hedges: |  |  |  |  |  |  |  |  |  |
Foreign currency contracts |  | $ | — |  |  | $ | 0.9 |  |  |  |  |  |  |
|  | Gain (Loss) Recognized in Income |  |  |  |  |  | Location of Gain (Loss) Recognized in Income
Derivatives Not Designated as Hedging Instruments: |  | 2013 |  | 2012 |  |  |  |  |  |
Commodity contracts |  | $ | 2.0 |  |  | $ | (15.9 | ) |  |  |  |  |  | Cost of sales
Commodity contracts |  | (0.1 | ) |  | (0.1 | ) |  |  |  |  |  | Operating expenses / other income, net
Foreign currency contracts |  | (0.9 | ) |  | — |  |  |  |  |  |  | Other income, net
Total |  | $ | 1.0 |  |  | $ | (16.0 | ) |  |  |  |  |  |
The following table provides information on the effects of derivative instruments on the Condensed Consolidated Statements of Income and changes in AOCI and noncontrolling interests for the nine months ended June 30, 2013 and 2012:
Nine Months Ended June 30, |  | Gain (Loss) Recognized in AOCI and Noncontrolling Interests |  | Gain (Loss) Reclassified from AOCI and Noncontrolling Interests into Income |  | Location of Gain (Loss) Reclassified from AOCI and Noncontrolling
|  | 2013 |  | 2012 |  | 2013 |  | 2012 |  | Interests into Income
Cash Flow Hedges: |  |  |  |  |  |  |  |  |  |
Commodity contracts |  | $ | (28.1 | ) |  | $ | (166.2 | ) |  | $ | (64.1 | ) |  | $ | (94.4 | ) |  | Cost of sales
Foreign currency contracts |  | (1.4 | ) |  | 2.8 |  |  | (0.1 | ) |  | 2.0 |  |  | Cost of sales
Interest rate contracts |  | 23.0 |  |  | (29.0 | ) |  | (10.6 | ) |  | (8.4 | ) |  | Interest expense / other income, net
Total |  | $ | (6.5 | ) |  | $ | (192.4 | ) |  | $ | (74.8 | ) |  | $ | (100.8 | ) |  |
Net Investment Hedges: |  |  |  |  |  |  |  |  |  |
Foreign currency contracts |  | $ | — |  |  | $ | 0.9 |  |  |  |  |  |  |
|  | Gain (Loss) Recognized in Income |  |  |  |  |  | Location of Gain (Loss) Recognized in Income
Derivatives Not Designated as Hedging Instruments: |  | 2013 |  | 2012 |  |  |  |  |  |
Commodity contracts |  | $ | 2.4 |  |  | $ | (12.6 | ) |  |  |  |  |  | Cost of sales
Commodity contracts |  | — |  |  | 0.1 |  |  |  |  |  |  | Operating expenses / other income, net
Foreign currency contracts |  | (1.1 | ) |  | 0.5 |  |  |  |  |  |  | Other income, net
Total |  | $ | 1.3 |  |  | $ | (12.0 | ) |  |  |  |  |  |
The amounts of derivative gains or losses representing ineffectiveness were not material for the three and nine month periods ended June 30, 2013 and 2012. We are also a party to a number of other contracts that have elements of a derivative instrument. These contracts include, among others, binding purchase orders and contracts that provide for the purchase and delivery, or sale, of natural gas, LPG and electricity and service contracts that require the counterparty to provide commodity storage, transportation or capacity service to meet our normal sales commitments. Although many of these contracts have the requisite elements of a derivative instrument, these contracts qualify for normal purchases and normal sales exception accounting under GAAP because they provide for the delivery of products or services in quantities that are expected to be used in the normal course of operating our business and the price in the contract is based on an underlying that is directly associated with the price of the product or service being purchased or sold.

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- Definition The entire disclosure for the entity's entire derivative instruments and hedging activities. Describes an entity's risk management strategies, derivatives in hedging activities and non-hedging derivative instruments, the assets, obligations, liabilities, revenues and expenses arising therefrom, and the amounts of and methodologies and assumptions used in determining the amounts of such items. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 30 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=7668309&loc=d3e80748-113994 Reference 2: 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=7476318&loc=d3e41638-113959 Reference 3: 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=7476318&loc=SL5624181-113959 Reference 4: 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=7476318&loc=d3e41635-113959 Reference 5: 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 Reference 6: 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=7476318&loc=SL5708773-113959 Reference 7: 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=7476318&loc=SL5624258-113959 Reference 8: 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 9: 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=7476318&loc=SL5618551-113959 Reference 10: 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=7476318&loc=SL5624163-113959 Reference 11: 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. 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