James Hardie Industries plc Annual and transition report of foreign private issuers pursuant to Section 13 or 15(d)

Annual and transition report of foreign private issuers pursuant to Section 13 or 15(d)

Fair Value Measurements - Summary of Company's Financial Assets and Liabilities that were Accounted for at Fair Value on Recurring Basis (Detail)

Fair Value Measurements - Summary of Company's Financial Assets and Liabilities that were Accounted for at Fair Value on Recurring Basis (Detail) (USD $) In Millions, unless otherwise specified	Mar. 31, 2013
Liabilities
Interest rate swap contracts included in Accounts Payable	$ 1.3
Fair Value Measurements, Recurring [Member]
Assets
Cash and cash equivalents	153.7
Restricted cash and cash equivalents	131.4
Restricted short-term investments	7.1
Total Assets	292.2
Liabilities
Interest rate swap contracts included in Accounts Payable	1.3
Total Liabilities	1.3
Level 1 [Member] \| Fair Value Measurements, Recurring [Member]
Assets
Cash and cash equivalents	153.7
Restricted cash and cash equivalents	131.4
Restricted short-term investments
Total Assets	285.1
Liabilities
Interest rate swap contracts included in Accounts Payable
Total Liabilities
Level 2 [Member] \| Fair Value Measurements, Recurring [Member]
Assets
Cash and cash equivalents
Restricted cash and cash equivalents
Restricted short-term investments	7.1
Total Assets	7.1
Liabilities
Interest rate swap contracts included in Accounts Payable	1.3
Total Liabilities	1.3
Level 3 [Member] \| Fair Value Measurements, Recurring [Member]
Assets
Cash and cash equivalents
Restricted cash and cash equivalents
Restricted short-term investments
Total Assets
Liabilities
Interest rate swap contracts included in Accounts Payable
Total Liabilities

- Definition

This element represents the portion of the balance sheet assertion valued at fair value by the entity whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. This item includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the Company may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months.

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