XML 69 R44.htm IDEA: XBRL DOCUMENT
v3.19.1

Employee Benefit Plans (Tables) | 12 Months Ended
--- | ---
Sep. 30, 2018
Employee Benefit Plans [Abstract] |
Information On Pension Plans |
﻿ |  | U.S. Plans |  | Non U.S. Plans
﻿(in millions) |  | 2018 |  | 2017 |  | 2018 |  | 2017
﻿Changes in benefit obligation: |  |  |  |  |  |  |  |  |  |  |  |
﻿Benefit obligation, beginning of year |  | $ | 75.3 |  | $ | 79.5 |  | $ | 149.8 |  | $ | 162.6
﻿Service cost |  |  | 0.4 |  |  | 0.4 |  |  | 2.0 |  |  | 2.5
﻿Interest cost |  |  | 2.7 |  |  | 2.7 |  |  | 3.6 |  |  | 3.3
﻿Actuarial (gain) loss |  |  | (4.2) |  |  | (3.4) |  |  | 1.5 |  |  | (18.2)
﻿Curtailments |  |  | — |  |  | — |  |  | — |  |  | (0.3)
﻿Benefits paid |  |  | (3.7) |  |  | (3.9) |  |  | (5.3) |  |  | (6.7)
﻿Foreign currency exchange rate changes |  |  | — |  |  | — |  |  | (2.7) |  |  | 6.6
﻿Benefit obligation, end of year |  |  | 70.5 |  |  | 75.3 |  |  | 148.9 |  |  | 149.8
﻿Changes in plan assets: |  |  |  |  |  |  |  |  |  |  |  |
﻿Fair value of plan assets, beginning of year |  |  | 68.9 |  |  | 63.9 |  |  | 115.9 |  |  | 112.6
﻿Actual return on plan assets |  |  | 3.7 |  |  | 7.4 |  |  | 1.9 |  |  | (1.4)
﻿Employer contributions |  |  | 0.4 |  |  | 1.5 |  |  | 5.6 |  |  | 7.0
﻿Benefits paid |  |  | (3.7) |  |  | (3.9) |  |  | (5.3) |  |  | (6.8)
﻿Foreign currency exchange rate changes |  |  | — |  |  | — |  |  | (2.3) |  |  | 4.5
﻿Fair value of plan assets, end of year |  |  | 69.3 |  |  | 68.9 |  |  | 115.8 |  |  | 115.9
﻿Funded Status |  | $ | (1.2) |  | $ | (6.4) |  | $ | (33.1) |  | $ | (33.9)
﻿Amounts recognized in statement of financial position |  |  |  |  |  |  |  |  |  |  |  |
﻿Deferred charges and other |  | $ | 0.1 |  | $ | — |  | $ | 3.2 |  | $ | 0.2
﻿Other accrued expenses |  |  | 0.4 |  |  | 0.4 |  |  | 0.4 |  |  | 0.3
﻿Other long-term liabilities |  |  | 0.9 |  |  | 6.0 |  |  | 35.9 |  |  | 33.8
﻿Accumulated other comprehensive loss |  |  | 7.5 |  |  | 12.0 |  |  | 35.8 |  |  | 34.1
﻿Weighted average assumptions |  |  |  |  |  |  |  |  |  |  |  |
﻿Discount rate |  |  | 3.70% |  |  | 3.70% |  |  | 1.00 - 8.30% |  |  | 1.13 - 7.50%
﻿Expected return on plan assets |  |  | 7.00% |  |  | 7.00% |  |  | 1.00 - 3.70% |  |  | 1.13 - 4.13%
﻿Rate of compensation increase |  |  | N/A |  |  | N/A |  |  | 2.25 - 7.00% |  |  | 1.37 - 7.00%
﻿
Amounts Reclassified From Accumulated Other Comprehensive Loss Associated With Employee Benefit Plan Costs |
﻿ |  |  |  |  |  |  |  |  |
﻿(in millions) |  | 2018 |  | 2017 |  | 2016
﻿Cost of goods sold |  | $ | 1.9 |  | $ | 3.2 |  | $ | 1.5
﻿Selling expenses |  |  | 0.4 |  |  | 0.8 |  |  | 0.3
﻿General and administrative expenses |  |  | 0.2 |  |  | 0.3 |  |  | 0.1
﻿Amounts reclassified from AOCI to continuing operations |  | $ | 2.5 |  | $ | 4.3 |  | $ | 1.9
﻿Amounts reclassified from AOCI to discontinued operations |  | $ | 0.7 |  | $ | 1.2 |  | $ | 0.5
﻿
Components Of Net Periodic Benefit Cost |
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿ |  | U.S. Plans |  | Non U.S. Plans
﻿(in millions) |  | 2018 |  | 2017 |  | 2016 |  | 2018 |  | 2017 |  | 2016
﻿Service cost |  | $ | 0.4 |  | $ | 0.4 |  | $ | 0.2 |  | $ | 2.0 |  | $ | 2.5 |  | $ | 2.0
﻿Interest cost |  |  | 2.7 |  |  | 2.7 |  |  | 3.1 |  |  | 3.6 |  |  | 3.3 |  |  | 4.2
﻿Expected return on assets |  |  | (4.5) |  |  | (4.4) |  |  | (4.4) |  |  | (4.2) |  |  | (4.1) |  |  | (4.1)
﻿Settlement and curtailment |  |  | — |  |  | — |  |  | — |  |  | 0.1 |  |  | 0.3 |  |  | 0.1
﻿Recognized net actuarial loss |  |  | 1.1 |  |  | 1.6 |  |  | 0.6 |  |  | 1.4 |  |  | 2.7 |  |  | 0.6
﻿Net periodic benefit cost |  | $ | (0.3) |  | $ | 0.3 |  | $ | (0.5) |  | $ | 2.9 |  | $ | 4.7 |  | $ | 2.8
﻿Weighted average assumptions |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿Discount rate |  | 3.50% |  | 3.50% |  | 4.25% |  | 1.13 - 7.50% |  | 1.00 - 8.68% |  | 1.75 - 7.00%
﻿Expected return on plan assets |  | 7.00% |  | 7.00% |  | 7.25% |  | 1.13 - 4.13% |  | 1.00 - 3.70% |  | 1.75 - 4.53%
﻿Rate of compensation increase |  | N/A |  | N/A |  | N/A |  | 1.37 - 7.00% |  | 2.25 - 7.00% |  | 2.25 - 5.50%
﻿
Summary Of Allocation Of Pension Plan Assets |
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |
﻿ |  |  | U.S. Plans |  | Non U.S. Plans
﻿Asset Type |  |  | 2018 |  | 2017 |  | 2018 |  | 2017
﻿Equity Securities |  |  | 63 | % |  | 63 | % |  | — | % |  | — | %
﻿Fixed Income Securities |  |  | 33 | % |  | 34 | % |  | 19 | % |  | 19 | %
﻿Other |  |  | 4 | % |  | 3 | % |  | 81 | % |  | 81 | %
﻿Total |  |  | 100.0 | % |  | 100 | % |  | 100 | % |  | 100 | %
﻿
Fair Value Of Pension Plan Assets By Asset Category |
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿ |  | September 30, 2018 |  | September 30, 2017
﻿(in millions) |  | Level 1 |  | Level 2 |  | Level 3 |  | Total |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
﻿Cash & cash equivalents |  | $ | 8.4 |  | $ | — |  | $ | — |  | $ | 8.4 |  | $ | 9.0 |  | $ | — |  | $ | — |  | $ | 9.0
﻿Equity |  |  | 25.6 |  |  | — |  |  | — |  |  | 25.6 |  |  | 31.1 |  |  | — |  |  | — |  |  | 31.1
﻿Fixed income securities |  |  | 21.0 |  |  | — |  |  | — |  |  | 21.0 |  |  | 21.0 |  |  | — |  |  | — |  |  | 21.0
﻿Foreign equity |  |  | 17.4 |  |  | — |  |  | — |  |  | 17.4 |  |  | 11.3 |  |  | — |  |  | — |  |  | 11.3
﻿Foreign fixed income securities |  |  | 2.1 |  |  | 21.9 |  |  | — |  |  | 24.0 |  |  | 2.1 |  |  | 21.6 |  |  | — |  |  | 23.7
﻿Life insurance contracts |  |  | — |  |  | 38.7 |  |  | — |  |  | 38.7 |  |  | — |  |  | 37.7 |  |  | — |  |  | 37.7
﻿Other |  |  | 2.5 |  |  | 47.5 |  |  | — |  |  | 50.0 |  |  | 1.8 |  |  | 49.2 |  |  | — |  |  | 51.0
﻿Total plan assets |  | $ | 77.0 |  | $ | 108.1 |  | $ | — |  | $ | 185.1 |  | $ | 76.3 |  | $ | 108.5 |  | $ | — |  | $ | 184.8
﻿
Schedule Of Benefit Payments Expected To Be Paid |
﻿ |  |  |
﻿(in millions) |  | Amount
﻿2019 |  | $ | 8.0
﻿2020 |  |  | 8.2
﻿2021 |  |  | 8.7
﻿2022 |  |  | 8.6
﻿2023 |  |  | 9.0
﻿2024-2027 |  |  | 52.1
﻿

X
- Definition Tabular disclosure of the change in the benefit obligation, fair value of plan assets, and funded status of pension plans or other employee benefit plans. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a)(b)(c) -URI http://asc.fasb.org/extlink&oid=108410482&loc=d3e1928-114920 + Details
Name: | us-gaap_ChangesInProjectedBenefitObligationsFairValueOfPlanAssetsAndFundedStatusOfPlanTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_CompensationAndRetirementDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of information about items reclassified out of accumulated other comprehensive income (loss). + References No definition available. + Details
Name: | us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the major categories of plan assets of pension plans and/or other employee benefit plans. This information may include, but is not limited to, the target allocation of plan assets, the fair value of each major category of plan assets, and the level within the fair value hierarchy in which the fair value measurements fall. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(5) -URI http://asc.fasb.org/extlink&oid=108410482&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfAllocationOfPlanAssetsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation of beginning and ending balances of the fair value of plan assets of pension plans and/or other employee benefit plans showing separately, if applicable, the effects during the period attributable to each of the following: actual return on plan assets, foreign currency exchange rate changes, contributions by the employer, contributions by plan participants, benefits paid, business combinations, divestitures, and settlements. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=108410482&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfChangesInFairValueOfPlanAssetsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of benefits expected to be paid by pension plans and/or other employee benefit plans in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=108410482&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfExpectedBenefitPaymentsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=108410482&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfNetBenefitCostsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration