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Accenture plc – ‘10-K’ for 8/31/10 – ‘XML.R13’

On:  Monday, 10/25/10, at 7:06pm ET   ·   As of:  10/26/10   ·   For:  8/31/10   ·   Accession #:  1193125-10-235847   ·   File #:  1-34448

Previous ‘10-K’:  ‘10-K’ on 10/19/09 for 8/31/09   ·   Next:  ‘10-K’ on 10/21/11 for 8/31/11   ·   Latest:  ‘10-K’ on 10/12/23 for 8/31/23

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

10/26/10  Accenture plc                     10-K        8/31/10  112:14M                                    Donnelley … Solutions/FA

Annual Report   —   Form 10-K   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   1.51M 
 2: EX-21.1     Subsidiaries of the Registrant                      HTML     88K 
 3: EX-23.1     Consent of Kpmg LLP                                 HTML     34K 
 4: EX-23.2     Consent of Kpmg LLP Related to the Accenture Plc    HTML     33K 
                2010 Employee Share Purchase                                     
 9: EX-99.1     Accenture Plc 2010 Employee Share Purchase Plan     HTML     60K 
                Financial Statements                                             
 5: EX-31.1     Certification of the Chief Executive Officer        HTML     38K 
                Pursuant to Rules 13A-14(A)                                      
 6: EX-31.2     Certification of the Chief Financial Officer        HTML     38K 
                Pursuant to Rules 13A-14(A)                                      
 7: EX-32.1     Certification of the Chief Executive Officer        HTML     34K 
                Pursuant to 18 U.S.C. Section 1350                               
 8: EX-32.2     Certification of the Chief Financial Officer        HTML     34K 
                Pursuant to 18 U.S.C. Section 1350                               
85: XML         IDEA XML File -- Definitions and References          XML    326K 
101: XML         IDEA XML File -- Filing Summary                      XML    298K  
96: XML.R1      Document and Entity Information                      XML    237K 
97: XML.R2      Consolidated Balance Sheets                          XML    598K 
52: XML.R3      Consolidated Balance Sheets (Parenthetical)          XML    159K 
61: XML.R4      Consolidated Income Statements                       XML    371K 
83: XML.R5      Consolidated Shareholders' Equity and                XML   2.01M 
                Comprehensive Income Statements                                  
78: XML.R6      Consolidated Cash Flows Statements                   XML    497K 
107: XML.R7      Summary of Significant Accounting Policies           XML     98K  
28: XML.R8      Earnings Per Share                                   XML     85K 
77: XML.R9      Restructuring and Reorganization Costs, Net          XML     99K 
24: XML.R10     Accumulated Other Comprehensive Loss                 XML     75K 
23: XML.R11     Property and Equipment                               XML     66K 
51: XML.R12     Business Combinations and Goodwill                   XML     88K 
90: XML.R13     Derivative Financial Instruments                     XML     88K 
53: XML.R14     Borrowings and Indebtedness                          XML     66K 
57: XML.R15     Income Taxes                                         XML    144K 
72: XML.R16     Retirement and Profit Sharing Plans                  XML    278K 
112: XML.R17     Share-Based Compensation                             XML    105K  
45: XML.R18     Shareholders' Equity                                 XML     66K 
16: XML.R19     Material Transactions Affecting Shareholders'        XML     94K 
                Equity                                                           
60: XML.R20     Lease Commitments                                    XML     70K 
88: XML.R21     Commitments and Contingencies                        XML     60K 
35: XML.R22     Segment Reporting                                    XML    169K 
84: XML.R23     Quarterly Data                                       XML    145K 
58: XML.R24     Summary of Significant Accounting Policies           XML    222K 
                (Policy)                                                         
106: XML.R25     Summary of Significant Accounting Policies           XML     71K  
                (Tables)                                                         
92: XML.R26     Earnings Per Share (Tables)                          XML     91K 
64: XML.R27     Restructuring and Reorganization Costs, Net          XML     98K 
                (Tables)                                                         
73: XML.R28     Accumulated Other Comprehensive Loss (Tables)        XML     79K 
22: XML.R29     Property and Equipment (Tables)                      XML     65K 
26: XML.R30     Business Combinations and Goodwill (Tables)          XML     83K 
38: XML.R31     Derivative Financial Instruments (Tables)            XML    105K 
47: XML.R32     Borrowings and Indebtedness (Tables)                 XML     64K 
71: XML.R33     Income Taxes (Tables)                                XML    157K 
91: XML.R34     Retirement and Profit Sharing Plans (Tables)         XML    329K 
20: XML.R35     Share-Based Compensation (Tables)                    XML    114K 
29: XML.R36     Material Transactions Affecting Shareholders'        XML     96K 
                Equity (Tables)                                                  
98: XML.R37     Lease Commitments (Tables)                           XML     75K 
105: XML.R38     Segment Reporting (Tables)                           XML    191K  
65: XML.R39     Quarterly Data (Tables)                              XML    140K 
109: XML.R40     Summary of Significant Accounting Policies           XML    109K  
                (Narrative) (Details)                                            
30: XML.R41     Summary of Significant Accounting Policies           XML    129K 
                (Property and Equipment) (Details)                               
111: XML.R42     Summary of Significant Accounting Policies           XML    109K  
                (Components of Operating Expenses) (Details)                     
40: XML.R43     Earnings Per Share (Narrative) (Details)             XML     76K 
17: XML.R44     Earnings Per Share (Schedule of Basic Earnings per   XML    207K 
                Share) (Details)                                                 
39: XML.R45     Earnings Per Share (Schedule of Diluted Earnings     XML    165K 
                per Share) (Details)                                             
87: XML.R46     Restructuring and Reorganization Costs, Net          XML    306K 
                (Narrative) (Details)                                            
104: XML.R47     Restructuring and Reorganization Costs, Net          XML    234K  
                (Schedule of Restructuring Activity) (Details)                   
55: XML.R48     Restructuring and Reorganization Costs, Net          XML    150K 
                (Rollforward of Reorganization Liability)                        
                (Details)                                                        
42: XML.R49     Accumulated Other Comprehensive Loss (Schedule of    XML    127K 
                Components of Accumulated Other Comprehensive                    
                (Loss) Income) (Details)                                         
70: XML.R50     Accumulated Other Comprehensive Loss (Schedule of    XML    128K 
                Changes in Net Unrealized (Losses) Gains on Cash                 
                Flow Hedges, Net of Tax) (Details)                               
21: XML.R51     Property and Equipment (Details)                     XML    116K 
75: XML.R52     Business Combinations and Goodwill (Narrative)       XML     87K 
                (Details)                                                        
43: XML.R53     Business Combinations and Goodwill (Schedule of      XML    348K 
                Goodwill by Reportable Segment) (Details)                        
27: XML.R54     Derivative Financial Instruments (Narrative)         XML    117K 
                (Details)                                                        
103: XML.R55     Derivative Financial Instruments (Schedule of        XML    113K  
                Derivative Instruments) (Details)                                
100: XML.R56     Derivative Financial Instruments (Schedule of the    XML    173K  
                Fair Values of Derivative Instruments - Cash Flow                
                Hedges) (Details)                                                
50: XML.R57     Derivative Financial Instruments (Schedule of the    XML     97K 
                Fair Values of Derivative Instruments - Other                    
                Derivative Instruments) (Details)                                
34: XML.R58     Borrowings and Indebtedness (Narrative) (Details)    XML     72K 
94: XML.R59     Borrowings and Indebtedness (Amount of Borrowing     XML    107K 
                Facilities Table) (Details)                                      
25: XML.R60     Income Taxes (Narrative) (Details)                   XML    378K 
79: XML.R61     Income Taxes (Components of Current and Deferred     XML    161K 
                Income Taxes by Period) (Details)                                
76: XML.R62     Income Taxes (Components of Income Before Income     XML    137K 
                Taxes) (Details)                                                 
99: XML.R63     Income Taxes (Reconciliation of the U.S. Federal     XML    140K 
                Statutory Income Tax Rate to Effective Tax Rate)                 
                (Details)                                                        
95: XML.R64     Income Taxes (Components of Deferred Tax Assets      XML    207K 
                and Liabilities) (Details)                                       
108: XML.R65     Income Taxes (Reconciliation of Unrecognized Tax     XML    125K  
                Benefits) (Details)                                              
32: XML.R66     Retirement and Profit Sharing Plans (Narrative)      XML    102K 
                (Details)                                                        
49: XML.R67     Retirement and Profit Sharing Plans (Schedule of     XML    121K 
                Weighted-Average Assumptions Used to Determine the               
                Fiscal Year-End Pension Benefit) (Details)                       
68: XML.R68     Retirement and Profit Sharing Plans (Schedule of     XML    517K 
                Changes in Benefit Obligation, Plan Assets and                   
                Funded Status) (Details)                                         
59: XML.R69     Retirement and Profit Sharing Plans (Schedule of     XML    141K 
                Defined Benefit Plan in Accumulated Other                        
                Comprehensive (Loss) Income) (Details)                           
69: XML.R70     Retirement and Profit Sharing Plans (Schedule of     XML    104K 
                Estimated Amounts to be Amortized from AOCI)                     
                (Details)                                                        
110: XML.R71     Retirement and Profit Sharing Plans (Schedule of     XML    105K  
                Accumulated Benefit Obligation) (Details)                        
33: XML.R72     Retirement and Profit Sharing Plans (Schedule of     XML    157K 
                Projected Benefit Obligations in Excess of Plan                  
                Assets and for Plans with Accumulated Benefit                    
                Obligations in Excess of Plan Assets) (Details)                  
41: XML.R73     Retirement and Profit Sharing Plans (Schedule of     XML    376K 
                Target Allocation for Fiscal 2011 and                            
                Weighted-Average Plan Assets Allocation) (Details)               
37: XML.R74     Retirement and Profit Sharing Plans (Schedule of     XML   1.26M 
                Fair Value of Plan Assets) (Details)                             
66: XML.R75     Retirement and Profit Sharing Plans (Schedule of     XML    144K 
                Estimated Future Benefit Payments) (Details)                     
74: XML.R76     Share-Based Compensation (Narrative) (Details)       XML    394K 
63: XML.R77     Share-Based Compensation (Summary of Share-Based     XML     87K 
                Compensation) (Details)                                          
56: XML.R78     Share-Based Compensation (Schedule of Restricted     XML    118K 
                Share Units) (Details)                                           
31: XML.R79     Share-Based Compensation (Schedule of Stock          XML    244K 
                Options) (Details)                                               
19: XML.R80     Share-Based Compensation (Other Information          XML     97K 
                Pertaining to Stock Options) (Details)                           
67: XML.R81     Shareholders' Equity (Details)                       XML     73K 
48: XML.R82     Material Transactions Affecting Shareholders'        XML     99K 
                Equity (Narrative) (Details)                                     
62: XML.R83     Material Transactions Affecting Shareholders'        XML    212K 
                Equity (Share Purchase and Redemption Activity)                  
                (Details)                                                        
86: XML.R84     Material Transactions Affecting Shareholders'        XML    156K 
                Equity (Dividend Activity) (Details)                             
82: XML.R85     Lease Commitments (Schedule of Rental Expense)       XML     86K 
                (Details)                                                        
46: XML.R86     Lease Commitments (Schedule of Lease Commitments)    XML    142K 
                (Details)                                                        
89: XML.R87     Commitments and Contingencies (Details)              XML     82K 
80: XML.R88     Segment Reporting (Schedule of Reportable            XML    648K 
                Operating Segments) (Details)                                    
36: XML.R89     Segment Reporting (Revenues Attributed to            XML    636K 
                Geographic Areas) (Details)                                      
54: XML.R90     Segment Reporting (Concentration of Net Revenues     XML    119K 
                by Country) (Details)                                            
81: XML.R91     Segment Reporting (Concentration of Assets by        XML    143K 
                Country) (Details)                                               
44: XML.R92     Segment Reporting (Net Revenues by Type of Work)     XML    310K 
                (Details)                                                        
93: XML.R93     Quarterly Data (Details)                             XML    509K 
102: EXCEL       IDEA Workbook of Financial Reports (.xls)            XLS   1.87M  
10: EX-101.INS  XBRL Instance -- acn-20100831                        XML   2.91M 
12: EX-101.CAL  XBRL Calculations -- acn-20100831_cal                XML    319K 
13: EX-101.DEF  XBRL Definitions -- acn-20100831_def                 XML    715K 
14: EX-101.LAB  XBRL Labels -- acn-20100831_lab                      XML   1.51M 
15: EX-101.PRE  XBRL Presentations -- acn-20100831_pre               XML   1.21M 
11: EX-101.SCH  XBRL Schema -- acn-20100831                          XSD    267K 
18: ZIP         XBRL Zipped Folder -- 0001193125-10-235847-xbrl      Zip    235K

‘XML.R13’   —   Derivative Financial Instruments

This Financial Report is an XBRL XML File.

                                                                                                                                                                                
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<div> <p style="margin-top: 12px; margin-bottom: 0px;"><font style="font-family: Times New Roman;" class="_mt" size="2"><b>7.    DERIVATIVE FINANCIAL INSTRUMENTS </b></font></p> <p style="margin-top: 6px; text-indent: 4%; margin-bottom: 0px;"><font style="font-family: Times New Roman;" class="_mt" size="2">In the normal course of business, the Company uses derivative financial instruments to manage foreign currency exchange rate risk. Derivative transactions are governed by a uniform set of policies and procedures covering areas such as authorization, counterparty exposure and hedging practices. Positions are monitored using techniques such as market value and sensitivity analyses. The Company does not enter into derivative transactions for trading purposes. </font></p> <p style="margin-top: 6px; text-indent: 4%; margin-bottom: 0px;"><font style="font-family: Times New Roman;" class="_mt" size="2">Certain derivatives also give rise to credit risks from the possible non-performance by counterparties. Credit risk is generally limited to the fair value of those contracts that are favorable to the Company, and the maximum amount of loss due to credit risk, based on the gross fair value of all of the Company's derivative financial instruments, was approximately $<font class="_mt">29,190</font> as of August 31, 2010. The Company has limited its credit risk by entering into derivative transactions only with highly-rated global financial institutions, limiting the amount of credit exposure with any one financial institution and conducting ongoing evaluation of the creditworthiness of the financial institutions with which it does business. </font></p> <p style="margin-top: 6px; margin-bottom: 0px; font-size: 1px;"> </p> <p style="margin-top: 0px; text-indent: 4%; margin-bottom: 0px;"><font style="font-family: Times New Roman;" class="_mt" size="2">The Company also utilizes standard counterparty master agreements containing provisions for the netting of certain foreign currency transaction obligations and for set-off of certain obligations in the event of an insolvency of one of the parties to the transaction. These provisions may reduce the Company's potential overall loss resulting from the insolvency of a counterparty and reduce a counterparty's potential overall loss resulting from the insolvency of the Company. Additionally, these agreements contain early termination provisions triggered by adverse changes in a counterparty's credit rating, thereby enabling the Company to accelerate settlement of a transaction prior to its contractual maturity and potentially decrease the Company's realized loss on an open transaction. Similarly, a decrement in the Company's credit rating could trigger a counterparty's early termination rights, thereby enabling a counterparty to accelerate settlement of a transaction prior to its contractual maturity and potentially increase the Company's realized loss on an open transaction. The aggregate fair value of the Company's derivative instruments with credit-risk-related contingent features that are in a liability position as of August 31, 2010 was $<font class="_mt">22,870</font>. </font></p> <p style="margin-top: 6px; text-indent: 4%; margin-bottom: 0px;"><font style="font-family: Times New Roman;" class="_mt" size="2">The Company's derivative financial instruments consist of deliverable and non-deliverable foreign currency forward contracts. Fair values for derivative financial instruments are based on prices computed using third-party valuation models and are classified as Level 2 in accordance with the three-level hierarchy of fair value measurements. All of the significant inputs to the third-party valuation models are observable in active markets. Inputs include current market-based parameters such as forward rates, yield curves and credit default swap pricing. For additional information related the three-level hierarchy of fair value measurements, see Note 9 (Retirement and Profit Sharing Plans) to these Consolidated Financial Statements. </font></p> <p style="margin-top: 6px; text-indent: 4%; margin-bottom: 0px;"><font style="font-family: Times New Roman;" class="_mt" size="2">The Company classifies cash flows from its derivative programs as cash flows from operating activities in the Consolidated Cash Flows Statement. The notional and fair values of all derivative instruments were as follows: </font></p> <p style="margin-top: 0px; margin-bottom: 0px; font-size: 6px;"> </p> <table border="0" cellspacing="0" cellpadding="0" width="100%" align="center"> <tr><td width="60%"> </td> <td valign="bottom" width="3%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="3%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="3%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="3%"> </td> <td> </td> <td> </td> <td> </td></tr> <tr><td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td style="border-bottom: #000000 1px solid;" valign="bottom" colspan="14" nowrap="nowrap" align="center"><font style="font-family: Times New Roman;" class="_mt" size="1"><b>August 31,</b></font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td></tr> <tr><td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td style="border-bottom: #000000 1px solid;" valign="bottom" colspan="6" nowrap="nowrap" align="center"><font style="font-family: Times New Roman;" class="_mt" size="1"><b>2010</b></font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td style="border-bottom: #000000 1px solid;" valign="bottom" colspan="6" nowrap="nowrap" align="center"><font style="font-family: Times New Roman;" class="_mt" size="1"><b>2009</b></font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td></tr> <tr><td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td style="border-bottom: #000000 1px solid;" valign="bottom" colspan="2" nowrap="nowrap" align="center"><font style="font-family: Times New Roman;" class="_mt" size="1"><b>Notional <br />Value</b></font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td style="border-bottom: #000000 1px solid;" valign="bottom" colspan="2" nowrap="nowrap" align="center"><font style="font-family: Times New Roman;" class="_mt" size="1"><b>Fair <br />Value</b></font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td style="border-bottom: #000000 1px solid;" valign="bottom" colspan="2" nowrap="nowrap" align="center"><font style="font-family: Times New Roman;" class="_mt" size="1"><b>Notional <br />Value</b></font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td style="border-bottom: #000000 1px solid;" valign="bottom" colspan="2" nowrap="nowrap" align="center"><font style="font-family: Times New Roman;" class="_mt" size="1"><b>Fair <br />Value</b></font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td></tr> <tr bgcolor="#cceeff"><td valign="top"> <p style="text-indent: -1em; margin-left: 1em;"><font style="font-family: Times New Roman;" class="_mt" size="2">Foreign currency forward contracts:</font></p></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td></tr> <tr><td valign="top"> <p style="text-indent: -1em; margin-left: 2em;"><font style="font-family: Times New Roman;" class="_mt" size="2">To buy</font></p></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2">$</font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">2,402,633</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2">$</font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">6,747</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2">$</font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">1,913,263</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2">$</font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">(17,018</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">) </font></td></tr> <tr bgcolor="#cceeff"><td valign="top"> <p style="text-indent: -1em; margin-left: 2em;"><font style="font-family: Times New Roman;" class="_mt" size="2">To sell</font></p></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">187,681</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">(427</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">) </font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">106,962</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">(403</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">) </font></td></tr></table> <p style="margin-top: 12px; margin-bottom: 0px;"><font style="font-family: Times New Roman;" class="_mt" size="2"><b>Cash Flow Hedges </b></font></p> <p style="margin-top: 6px; text-indent: 4%; margin-bottom: 0px;"><font style="font-family: Times New Roman;" class="_mt" size="2">Certain of the Company's subsidiaries are exposed to currency risk through their use of resources supplied by the Company's Global Delivery Network. To mitigate this risk, the Company uses foreign currency forward contracts to hedge the foreign exchange risk of the forecasted intercompany expenses denominated in foreign currencies for up to three years in the future. The Company has designated these derivatives as cash flow hedges. As of August 31, 2010 and 2009, the Company held no derivatives that were designated as fair value or net investment hedges. </font></p> <p style="margin-top: 6px; text-indent: 4%; margin-bottom: 0px;"><font style="font-family: Times New Roman;" class="_mt" size="2">In order for a derivative to qualify for hedge accounting, the derivative must be formally designated as a fair value, cash flow or net investment hedge by documenting the relationship between the derivative and the hedged item. The documentation includes a description of the hedging instrument, the hedge item, the risk being hedged, the Company's risk management objective and strategy for undertaking the hedge, the method for assessing the effectiveness of the hedge and the method for measuring hedge ineffectiveness. Additionally, the hedge relationship must be expected to be highly effective at offsetting changes in either the fair value or cash flows of the hedged item at both inception of the hedge and on an ongoing basis. The Company assesses the ongoing effectiveness of its hedges using the Hypothetical Derivative Method, which measures hedge ineffectiveness based on a comparison of the change in fair value of the actual derivative designated as the hedging instrument and the change in fair value of a hypothetical derivative. The hypothetical derivative would have terms that identically match the critical terms of the hedged item. The Company measures and records hedge ineffectiveness at the end of each fiscal quarter. </font></p> <p style="margin-top: 6px; text-indent: 4%; margin-bottom: 0px;"><font style="font-family: Times New Roman;" class="_mt" size="2">For a cash flow hedge, the effective portion of the change in estimated fair value of a hedging instrument is recorded in Accumulated other comprehensive loss as a separate component of Shareholders' Equity and is reclassified into Cost of services in the Consolidated Income Statement during the period in which the hedged transaction is recognized. Amounts reclassified into Cost of services for fiscal 2010 were $<font class="_mt">9,959</font> net of taxes. The ineffective portion of the change in fair value of a cash flow hedge is recognized immediately in Other expense, net in the Consolidated Income Statement and for fiscal 2010 and 2009 was not material. As of August 31, 2010, amounts related to derivatives designated as cash flow hedges and recorded in Accumulated other comprehensive loss were net gains of $<font class="_mt">4,340</font> net of taxes, of which $<font class="_mt">591</font> is expected to be reclassified into earnings in the next 12 months. In addition, the Company did not discontinue any cash flow hedges during fiscal 2010 or 2009. </font></p> <p style="margin-top: 6px; text-indent: 4%; margin-bottom: 0px;"><font style="font-family: Times New Roman;" class="_mt" size="2">The fair values of derivative instruments designated as cash flow hedges are recorded in the Consolidated Balance Sheet as follows: </font></p> <p style="margin-top: 0px; margin-bottom: 0px; font-size: 6px;"> </p> <table border="0" cellspacing="0" cellpadding="0" width="100%" align="center"> <tr><td width="82%"> </td> <td valign="bottom" width="3%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="3%"> </td> <td> </td> <td> </td> <td> </td></tr> <tr><td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td style="border-bottom: #000000 1px solid;" valign="bottom" colspan="6" align="center"><font style="font-family: Times New Roman;" class="_mt" size="1"><b>August 31,</b></font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td></tr> <tr><td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td style="border-bottom: #000000 1px solid;" valign="bottom" colspan="2" align="center"><font style="font-family: Times New Roman;" class="_mt" size="1"><b>2010</b></font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td style="border-bottom: #000000 1px solid;" valign="bottom" colspan="2" align="center"><font style="font-family: Times New Roman;" class="_mt" size="1"><b>2009</b></font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td></tr> <tr bgcolor="#cceeff"><td valign="top"> <p style="text-indent: -1em; margin-left: 1em;"><font style="font-family: Times New Roman;" class="_mt" size="2"><b>Assets</b></font></p></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td></tr> <tr><td valign="top"> <p style="text-indent: -1em; margin-left: 1em;"><font style="font-family: Times New Roman;" class="_mt" size="2">Other current assets</font></p></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2">$</font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">10,806</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2">$</font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">5,596</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td></tr> <tr bgcolor="#cceeff"><td valign="top"> <p style="text-indent: -1em; margin-left: 1em;"><font style="font-family: Times New Roman;" class="_mt" size="2">Other non-current assets</font></p></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">13,962</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">2,251</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td></tr> <tr style="font-size: 1px;"><td valign="bottom"> </td> <td valign="bottom">  </td> <td style="border-top: #000000 1px solid;" valign="bottom"> </td> <td style="border-top: #000000 1px solid;" valign="bottom"> </td> <td> </td> <td valign="bottom">  </td> <td style="border-top: #000000 1px solid;" valign="bottom"> </td> <td style="border-top: #000000 1px solid;" valign="bottom"> </td> <td> </td></tr> <tr><td valign="top"> <p style="text-indent: -1em; margin-left: 1em;"><font style="font-family: Times New Roman;" class="_mt" size="2">Total</font></p></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2">$</font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">24,768</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2">$</font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">7,847</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td></tr> <tr style="font-size: 1px;"><td valign="bottom"> </td> <td valign="bottom">  </td> <td style="border-top: #000000 3px double;" valign="bottom"> </td> <td style="border-top: #000000 3px double;" valign="bottom"> </td> <td> </td> <td valign="bottom">  </td> <td style="border-top: #000000 3px double;" valign="bottom"> </td> <td style="border-top: #000000 3px double;" valign="bottom"> </td> <td> </td></tr> <tr bgcolor="#cceeff"><td valign="top"> <p style="text-indent: -1em; margin-left: 1em;"><font style="font-family: Times New Roman;" class="_mt" size="2"><b>Liabilities</b></font></p></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td></tr> <tr><td valign="top"> <p style="text-indent: -1em; margin-left: 1em;"><font style="font-family: Times New Roman;" class="_mt" size="2">Other accrued liabilities</font></p></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2">$</font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">9,845</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2">$</font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">19,227</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td></tr> <tr bgcolor="#cceeff"><td valign="top"> <p style="text-indent: -1em; margin-left: 1em;"><font style="font-family: Times New Roman;" class="_mt" size="2">Other non-current liabilities</font></p></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">5,202</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">7,157</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td></tr> <tr style="font-size: 1px;"><td valign="bottom"> </td> <td valign="bottom">  </td> <td style="border-top: #000000 1px solid;" valign="bottom"> </td> <td style="border-top: #000000 1px solid;" valign="bottom"> </td> <td> </td> <td valign="bottom">  </td> <td style="border-top: #000000 1px solid;" valign="bottom"> </td> <td style="border-top: #000000 1px solid;" valign="bottom"> </td> <td> </td></tr> <tr><td valign="top"> <p style="text-indent: -1em; margin-left: 1em;"><font style="font-family: Times New Roman;" class="_mt" size="2">Total</font></p></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2">$</font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">15,047</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2">$</font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">26,384</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2">  </font></td></tr> <tr style="font-size: 1px;"><td valign="bottom"> </td> <td valign="bottom">  </td> <td style="border-top: #000000 3px double;" valign="bottom"> </td> <td style="border-top: #000000 3px double;" valign="bottom"> </td> <td> </td> <td valign="bottom">  </td> <td style="border-top: #000000 3px double;" valign="bottom"> </td> <td style="border-top: #000000 3px double;" valign="bottom"> </td> <td> </td></tr></table> <p style="margin-top: 12px; margin-bottom: 0px;"><font style="font-family: Times New Roman;" class="_mt" size="2"><b>Other Derivatives </b></font></p> <p style="margin-top: 6px; text-indent: 4%; margin-bottom: 0px;"><font style="font-family: Times New Roman;" class="_mt" size="2">The Company also uses foreign currency forward contracts, which have not been designated as hedges, to hedge balance sheet exposures, such as intercompany loans. These instruments are generally short-term in nature, with typical maturities of less than one year, and are subject to fluctuations in foreign exchange rates. Realized gains or losses and changes in the estimated fair value of these derivatives were a net gain of $<font class="_mt">29,574</font> and $<font class="_mt">32,244</font> for fiscal 2010 and 2009, respectively. These net gains were offset by net foreign currency losses, including net losses related to the underlying balance sheet exposures, and are recorded in Other expense, net in the Consolidated Income Statement. </font></p> <div> <p style="margin-top: 0px; text-indent: 4%; margin-bottom: 0px;"><font style="font-family: Times New Roman;" class="_mt" size="2">The fair values of other derivative instruments are recorded in the Consolidated Balance Sheet as follows: </font></p> <p style="margin-top: 0px; margin-bottom: 0px; font-size: 6px;"> </p> <table border="0" cellspacing="0" cellpadding="0" width="100%" align="center"> <tr><td width="84%"> </td> <td valign="bottom" width="3%"> </td> <td> </td> <td> </td> <td valign="bottom" width="3%"> </td> <td> </td> <td> </td></tr> <tr><td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td style="border-bottom: #000000 1px solid;" valign="bottom" colspan="5" align="center"><font style="font-family: Times New Roman;" class="_mt" size="1"><b>August 31,</b></font></td></tr> <tr><td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td style="border-bottom: #000000 1px solid;" valign="bottom" colspan="2" align="center"><font style="font-family: Times New Roman;" class="_mt" size="1"><b>2010</b></font></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td style="border-bottom: #000000 1px solid;" valign="bottom" colspan="2" align="center"><font style="font-family: Times New Roman;" class="_mt" size="1"><b>2009</b></font></td></tr> <tr bgcolor="#cceeff"><td valign="top"> <p style="text-indent: -1em; margin-left: 1em;"><font style="font-family: Times New Roman;" class="_mt" size="2">Other current assets</font></p></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2">$</font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">4,422</font></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2">$</font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">5,757</font></td></tr> <tr><td valign="top"> <p style="text-indent: -1em; margin-left: 1em;"><font style="font-family: Times New Roman;" class="_mt" size="2">Other accrued liabilities</font></p></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">7,823</font></td> <td valign="bottom"><font class="_mt" size="1">  </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">4,641</font></td></tr></table> <p style="margin-top: 6px; text-indent: 4%; margin-bottom: 0px;"><font style="font-family: Times New Roman;" class="_mt" size="2">For additional information related to derivative financial instruments, see Note 4 (Accumulated Other Comprehensive Loss) to these Consolidated Financial Statements. </font></p></div> </div>
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<NonNumericTextHeader> 7.    DERIVATIVE FINANCIAL INSTRUMENTS In the normal course of business, the Company uses derivative financial instruments to manage </NonNumericTextHeader>
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<ElementDefenition> This element can be used to disclose the entity's entire derivative instruments and hedging activities disclosure as a single block of text. Describes an entity's risk management strategies, derivatives in hedging activities and non-hedging derivative instruments, the assets, obligations, liabilities, revenues and expenses arising there from, and the amounts of and methodologies and assumptions used in determining the amounts of such items. </ElementDefenition>
<ElementReferences> Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 133 -Paragraph 45 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 133 -Paragraph 44 </ElementReferences>
<IsTotalLabel> false </IsTotalLabel>
</Row>
</Rows>
<Footnotes/>
<NumberOfCols> 1 </NumberOfCols>
<NumberOfRows> 2 </NumberOfRows>
<HasScenarios> false </HasScenarios>
<MonetaryRoundingLevel> UnKnown </MonetaryRoundingLevel>
<SharesRoundingLevel> UnKnown </SharesRoundingLevel>
<PerShareRoundingLevel> UnKnown </PerShareRoundingLevel>
<HasPureData> false </HasPureData>
<SharesShouldBeRounded> true </SharesShouldBeRounded>
</InstanceReport>

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Filing Submission 0001193125-10-235847   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)
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