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SHAREHOLDERS' EQUITY
 9 Months Ended
May 31, 2013
Equity [Abstract]  
SHAREHOLDERS' EQUITY
SHAREHOLDERS’ EQUITY
Other Comprehensive (Loss) Income
The computation of Other comprehensive (loss) income and its components are presented in the Consolidated Statements of Comprehensive Income. The related before tax, income tax benefit (expense) and net of tax amounts for each component were as follows:
 
Three Months Ended May 31,
  
2013

2012
  
Before Tax
 
Income Tax Benefit (Expense)
 
Net of Tax
 
Before Tax
 
Income Tax Benefit (Expense)
 
Net of Tax
Foreign currency translation adjustments
$
(113,117
)
 
$
370

 
$
(112,747
)
 
$
(250,438
)
 
$
553

 
$
(249,885
)
Defined benefit plans
4,948

 
(12,855
)
 
(7,907
)
 
7,065

 
(3,035
)
 
4,030

Unrealized (losses) gains on cash flow hedges
(84,001
)
 
29,508

 
(54,493
)
 
(150,025
)
 
56,241

 
(93,784
)
Unrealized losses on marketable securities
—

 
—

 
—

 
(84
)
 
—

 
(84
)
Other comprehensive (loss) income
$
(192,170
)
 
$
17,023

 
$
(175,147
)
 
$
(393,482
)
 
$
53,759

 
$
(339,723
)
 
Nine Months Ended May 31,
  
2013

2012
  
Before Tax
 
Income Tax Benefit (Expense)
 
Net of Tax
 
Before Tax
 
Income Tax Benefit (Expense)
 
Net of Tax
Foreign currency translation adjustments
$
(135,839
)
 
$
101

 
$
(135,738
)
 
$
(420,300
)
 
$
1,892

 
$
(418,408
)
Defined benefit plans
(5,678
)
 
(8,063
)
 
(13,741
)
 
22,108

 
(8,485
)
 
13,623

Unrealized (losses) gains on cash flow hedges
(55,820
)
 
19,896

 
(35,924
)
 
(159,668
)
 
61,155

 
(98,513
)
Unrealized gains on marketable securities
—

 
—

 
—

 
158

 
—

 
158

Other comprehensive (loss) income
$
(197,337
)
 
$
11,934

 
$
(185,403
)
 
$
(557,702
)
 
$
54,562

 
$
(503,140
)

Dividends
The Company’s dividend activity during the nine months ended May 31, 2013 was as follows:
 
 
Dividend Per
Share
 
Accenture plc Class A
Ordinary Shares
 
Accenture SCA Class I Common
Shares and Accenture Canada Holdings
Inc. Exchangeable Shares
 
Total Cash
Outlay
Dividend Payment Date
 
 
Record Date
 
Cash Outlay
 
Record Date
 
Cash Outlay
 
November 15, 2012
 
$
0.81

 
October 12, 2012
 
$
516,170

 
October 9, 2012
 
$
43,965

 
$
560,135

May 15, 2013
 
0.81

 
April 12, 2013
 
526,747

 
April 9, 2013
 
34,856

 
561,603

Total Dividends
 
 
 
 
 
$
1,042,917

 
 
 
$
78,821

 
$
1,121,738


The payment of the cash dividends also resulted in the issuance of additional restricted share units to holders of restricted share units. Diluted weighted average Accenture plc Class A ordinary share amounts have been restated for all periods presented to reflect this issuance. For additional information, see Note 2 (Earnings Per Share).