The tables below summarize changes in accumulated other comprehensive loss ("AOCL"), net of tax, attributable to Air Products for the three and six months ended 31 March 2024:



	Derivatives qualifying as hedges	Foreign currency translation adjustments	Pension and postretirement benefits	Total
Balance at 31 December 2023	$11.9	($1,548.7)	($583.5)	($2,120.3)
Other comprehensive income (loss) before reclassifications	82.3	(223.8)	—	(141.5)
Amounts reclassified from AOCL	34.8	—	13.6	48.4
Net current period other comprehensive income (loss)	117.1	(223.8)	13.6	(93.1)
Amount attributable to noncontrolling interests	75.6	(13.2)	0.1	62.5
Balance at 31 March 2024	$53.4	($1,759.3)	($570.0)	($2,275.9)



	Derivatives qualifying as hedges	Foreign currency translation adjustments	Pension and postretirement benefits	Total
Balance at 30 September 2023	$61.1	($1,913.3)	($597.2)	($2,449.4)
Other comprehensive (loss) income before reclassifications	(78.8)	156.8	—	78.0
Amounts reclassified from AOCL	(7.4)	—	27.3	19.9
Net current period other comprehensive (loss) income	(86.2)	156.8	27.3	97.9
Amount attributable to noncontrolling interests	(78.5)	2.8	0.1	(75.6)
Balance at 31 March 2024	$53.4	($1,759.3)	($570.0)	($2,275.9)

The table below summarizes the reclassifications out of AOCL and the affected line item on the consolidated income statements:


	Three Months Ended		Six Months Ended
	31 March		31 March
	2024	2023	2024	2023
Loss (Gain) on Cash Flow Hedges, net of tax
Sales	($0.3)	$0.1	($0.1)	$0.1
Cost of sales	0.4	1.8	1.4	2.8

Interest expense	0.7	0.7	1.5	1.7
Other non-operating income (expense), net	34.0	3.2	(10.2)	(67.5)
Total Loss (Gain) on Cash Flow Hedges, net of tax	$34.8	$5.8	($7.4)	($62.9)

Currency Translation Adjustment
Business and asset actions	$—	($0.3)	$—	($0.3)



Pension and Postretirement Benefits, net of tax(A)	$13.6	$14.4	$27.3	$26.3

(A)The components of net periodic benefit/cost reclassified out of AOCL include items such as prior service cost amortization, actuarial loss amortization, settlements, and curtailments and are included in “Other non-operating income (expense), net” on the consolidated income statements. Refer to Note 11, Retirement Benefits, for additional information.