STOCKHOLDERS EQUITY Other Comprehensive Income or Loss (Tables)

3 Months Ended

Nov. 30, 2013

Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]

The following tables disclose the changes in the balances of each component of other comprehensive loss included as a separate component of equity within the balance sheet and for each component of other comprehensive income, the current period reclassifications out of accumulated other comprehensive income (in thousands):



	Three Months Ended November 30, 2013
	Foreign currency translation adjustments			Defined benefit pension plans			Unrealized gains/(losses) on change in fair value of interest rate swaps ⁽¹⁾				Accumulated other comprehensive loss
Beginning balance, September 1, 2013	$	(42,321	)	$	(152	)	$	998			$	(41,475	)
Other comprehensive income before reclassifications	1,289			—			—				1,289
Amounts reclassified from accumulated other comprehensive income	—			3			(143		)	⁽¹⁾	(140		)
Net current-period other comprehensive income	1,289			3			(143		)		1,149
Ending Balance November 30, 2013	$	(41,032	)	$	(149	)	$	855			$	(40,326	)



	Three Months Ended November 30, 2012
	Foreign currency translation adjustments			Defined benefit pension plans			Unrealized gains/(losses) on change in fair value of interest rate swaps ⁽¹⁾				Accumulated other comprehensive loss
Beginning balance, September 1, 2012	$	(31,962	)	$	(74	)	$	(1,146	)		$	(33,182	)
Other comprehensive income before reclassifications	(1,396		)	—			—				(1,396		)
Amounts reclassified from accumulated other comprehensive income	—			1			(205		)	⁽¹⁾	(204		)
Net current-period other comprehensive income	(1,396		)	1			(205		)		(1,600		)
Ending Balance November 30, 2012	$	(33,358	)	$	(73	)	$	(1,351	)		$	(34,782	)



	Twelve Months Ended August 31, 2013
	Foreign currency translation adjustments			Defined benefit pension plans			Unrealized gains/(losses) on change in fair value of interest rate swaps ⁽¹⁾				Accumulated other comprehensive loss
Beginning balance, September 1, 2012	$	(31,962	)	$	(74	)	$	(1,146	)		$	(33,182	)
Other comprehensive income before reclassifications	(10,359		)	—			—				(10,359		)
Amounts reclassified from accumulated other comprehensive income	—			(78		)	2,144			⁽¹⁾	2,066
Net current-period other comprehensive income	(10,359		)	(78		)	2,144				(8,293		)
Ending balance, August 31, 2013	$	(42,321	)	$	(152	)	$	998			$	(41,475	)

⁽¹⁾ See Note 9 - Derivative Instruments and Hedging Activities.

Schedule of Comprehensive Income (Loss) [Table Text Block]

The following tables disclose the tax effects allocated to each component of other comprehensive income (loss) (in thousands):



	Three Months Ended
	November 30, 2013									November 30, 2012
	Before-Tax Amount			Tax (expense) or benefit			Net-of-Tax Amount			Before-Tax Amount			Tax (expense) or benefit			Net-of-Tax Amount
Foreign currency translation adjustments ⁽¹⁾	$	1,289		$	—		$	1,289		$	(1,396	)	$	—		$	(1,396	)
Defined benefit pension plans:
Net gain (loss) arising during period	5			(2		)	3			(1		)	2			1
Total defined pension plans	5			(2		)	3			(1		)	2			1
Unrealized gains (losses) on change in fair value of interest rate swaps⁽²⁾	(176		)	33			(143		)	(185		)	(20		)	(205		)
Other comprehensive income (loss)	$	1,118		$	31		$	1,149		$	(1,582	)	$	(18	)	$	(1,600	)

⁽¹⁾

Translation adjustments arising in translating the financial statements of a foreign entity have no effect on the income taxes of that foreign entity. They may, however, affect: (a) the amount, measured in the parent entity's reporting currency, of withholding taxes assessed on dividends paid to the parent entity and (b) the amount of taxes assessed on the parent entity by the government of its country. The Company has determined that the reinvestment of earnings of its foreign subsidiaries are indefinite because of the long-term nature of the Company's foreign investment plans. Therefore, deferred taxes are not provided for on translation adjustments related to unremitted earnings of the Company's foreign subsidiaries.


⁽²⁾	See Note 9 - Derivative Instruments and Hedging Activities.

Schedule of Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block]

The following tables disclose the effects on net income of significant amounts reclassified out of each component of accumulated other comprehensive loss (in thousands):



	Three Months Ended								Twelve Months Ended
	November 30, 2013				November 30, 2012				August 31, 2013
	Amount reclassified from accumulated other comprehensive (loss) income			Financial statement line item where effect is presented	Amount reclassified from accumulated other comprehensive (loss) income			Financial statement line item where effect is presented	Amount reclassified from accumulated other comprehensive (loss) income			Financial statement line item where effect is presented
Amortization of Defined benefit pension plan
Prior service costs	$	—		⁽¹⁾	$	—		⁽¹⁾	$	260		⁽¹⁾
Actuarial gains (losses)	5			⁽¹⁾	(1		)	⁽¹⁾	(365		)	⁽¹⁾
Total before tax	5				(1		)		(105		)
Tax benefit	(2		)	Statement of Income- Provision for income taxes	2			Statement of Income- Provision for income taxes	27			Statement of Income- Provision for income taxes
Net of tax	$	3		⁽¹⁾	$	1		⁽¹⁾	$	(78	)	⁽¹⁾

Unrealized gains/(losses) on change in fair value of interest rate swaps
Cross currency interest rate cash flow hedges	$	(181	)	Balance sheet- other non-current assets	$	—		Balance sheet- other non-current assets	$	1,505		Balance sheet-other non-current assets
Interest rate cash flow hedges	14			Balance sheet- other long-term liabilities	81			Balance sheet- other long-term liabilities	203			Balance sheet-other long-term liabilities
Cross currency interest rate cash flow hedges	(9		)	Balance sheet- other long-term liabilities	(266		)	Balance sheet- other long-term liabilities	983			Balance sheet-other long-term liabilities
Total before tax	(176		)		(185		)		2,691
Tax expense	(4		)	Balance sheet- Deferred tax assets	(20		)	Balance sheet- Deferred tax assets	(50		)	Balance sheet- Deferred tax assets
Tax expense	37			Balance sheet- Deferred tax liabilities	—			Balance sheet- Deferred tax liabilities	(497		)	Balance sheet- Deferred tax liabilities
Net of tax	$	(143	)	Balance sheet- other long-term liabilities	$	(205	)	Balance sheet- other long-term liabilities	$	2,144		Balance sheet-other long-term liabilities

⁽¹⁾These amounts are included as part of salaries reported within the statement of income; warehouse club operations.

- Definition

Tabular disclosure of components of comprehensive income (loss) including, but not limited to: (a) foreign currency translation adjustments; (b) gains (losses) on foreign currency transactions that are designated as, and are effective as, economic hedges of a net investment in a foreign entity; (c) gains (losses) on intercompany foreign currency transactions that are of a long-term-investment nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements; (d) change in the market value of a futures contract that qualifies as a hedge of an asset reported at fair value; (e) unrealized holding gains (losses) on available-for-sale securities and that resulting from transfers of debt securities from the held-to-maturity category to the available-for-sale category; (f) a net loss recognized as an additional pension liability not yet recognized as net periodic pension cost; and (g) the net gain (loss) and net prior service cost or credit for pension plans and other postretirement benefit plans.

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