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CONSOLIDATED INCOME STATEMENTS (USD $)
In Thousands, except Share data, unless otherwise specified
3 Months Ended 9 Months Ended
May 31, 2013
May 31, 2012
May 31, 2013
May 31, 2012
REVENUES:        
Revenues before reimbursements ("Net revenues") $ 7,198,140 $ 7,154,690 $ 21,476,143 $ 21,026,437
Reimbursements 509,795 486,100 1,393,148 1,463,289
Revenues 7,707,935 7,640,790 22,869,291 22,489,726
Cost of services:        
Cost of services before reimbursable expenses 4,760,121 4,783,785 14,441,568 14,287,626
Reimbursable expenses 509,795 486,100 1,393,148 1,463,289
Cost of services 5,269,916 5,269,885 15,834,716 15,750,915
Sales and marketing 886,641 854,476 2,588,890 2,464,291
General and administrative costs 458,631 455,233 1,363,034 1,342,064
Reorganization (benefits) costs, net (49,224) 435 (272,526) 1,258
Total operating expenses 6,565,964 6,580,029 19,514,114 19,558,528
OPERATING INCOME 1,141,971 1,060,761 3,355,177 2,931,198
Interest income 7,251 11,304 25,877 31,062
Interest expense (3,588) (3,497) (11,778) (11,875)
Other income (expense), net 951 (2,115) 5,114 7,635
INCOME BEFORE INCOME TAXES 1,146,585 1,066,453 3,374,390 2,958,020
Provision for income taxes 272,522 303,622 547,198 769,242
NET INCOME 874,063 762,831 2,827,192 2,188,778
Net income attributable to noncontrolling interests in Accenture SCA and Accenture Canada Holdings Inc. (53,177) [1] (63,203) [1] (190,495) [1] (185,747) [1]
Net income attributable to noncontrolling interests - other (10,628) (10,409) (25,819) (27,803)
NET INCOME ATTRIBUTABLE TO ACCENTURE PLC $ 810,258 $ 689,219 $ 2,610,878 $ 1,975,228
Weighted average Class A ordinary shares:        
Basic 650,625,931 645,761,617 646,617,365 645,507,900
Diluted 714,984,161 [2] 729,528,085 [2] 714,990,587 [2] 729,754,854 [2]
Earnings per Class A ordinary share:        
Basic (in dollars per share) $ 1.25 $ 1.07 $ 4.04 $ 3.06
Diluted (in dollars per share) $ 1.21 [2] $ 1.03 [2] $ 3.92 [2] $ 2.96 [2]
Cash dividends per share (in dollars per share) $ 0.81 $ 0.675 $ 1.62 $ 1.35
[1] Diluted earnings per share assumes the redemption of all Accenture SCA Class I common shares owned by holders of noncontrolling interests and the exchange of all Accenture Canada Holdings Inc. exchangeable shares for Accenture plc Class A ordinary shares on a one-for-one basis. The income effect does not take into account “Net income attributable to noncontrolling interests — other,” since those shares are not redeemable or exchangeable for Accenture plc Class A ordinary shares.
[2] Diluted weighted average Accenture plc Class A ordinary shares and earnings per share amounts for the three and nine months ended May 31, 2012 have been restated to reflect the impact of the issuance of additional restricted share units to holders of restricted share units in connection with the payments of cash dividends during fiscal 2013. This did not result in a change to previously reported Diluted earnings per share.