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| <NonNumbericText> <div> <div> <p style="margin-top: 12px; margin-bottom: 0px;"><font style="font-family: Times New Roman;" class="_mt" size="2"><b>11. SHARE-BASED COMPENSATION </b></font></p> <p style="margin-top: 6px; margin-bottom: 0px;"><font style="font-family: Times New Roman;" class="_mt" size="2"><b>Share Incentive Plans </b></font></p><font style="font-family: Times New Roman;" class="_mt" size="2"> </font> <p style="margin-top: 6px; text-indent: 4%; margin-bottom: 0px;"><font style="font-family: Times New Roman;" class="_mt" size="2">On February 4, 2010, Accenture's shareholders approved the Accenture plc 2010 Share Incentive Plan (the "2010 SIP"), which the Board of Directors of Accenture approved on December 10, 2009. Any new equity grants awarded on or after February 4, 2010 were under the 2010 SIP. No new awards were granted on or after February 4, 2010 under the 2001 SIP, and any share capacity remaining under the 2001 SIP was cancelled and not incorporated into the 2010 SIP. However, shares related to outstanding awards granted under the 2001 SIP prior to February 4, 2010 continue to be satisfied from shares issued under the 2001 SIP. </font></p> <p style="margin-top: 6px; text-indent: 4%; margin-bottom: 0px;">The 2010 SIP is administered by the Compensation Committee of the Board of Directors of Accenture and provides for the grant of nonqualified share options, incentive stock options, restricted share units and other share-based awards. A maximum of <font class="_mt">50,000,000</font> Accenture plc Class A ordinary shares are currently authorized for awards under the 2010 SIP. As of August 31, 2010, <font class="_mt">48,943,108</font> shares were available for future grants under the 2010 SIP. Accenture plc Class A ordinary shares covered by awards that terminate, lapse or are cancelled may again be used to satisfy awards under the 2010 SIP. The Company issues new Accenture plc Class A ordinary shares and shares from treasury for shares delivered under the 2010 SIP. </p></div> <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">A summary of information with respect to share-based compensation is 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="67%"> </td> <td valign="bottom" width="4%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="4%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="4%"> </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="10" align="center"><font style="font-family: Times New Roman;" class="_mt" size="1"><b>Fiscal</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> <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>2008</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">Total share-based compensation expense included in Net income</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">$</font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">425,822</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2">$</font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">452,823</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">377,365</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2"> </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">Income tax benefit related to share-based compensation included in Net income</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">133,796</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">140,143</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">119,647</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><i>Restricted Share Units </i></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">Under the 2010 SIP and previously under the 2001 SIP, participants may be granted restricted share units, each of which represents an unfunded, unsecured right, which is nontransferable except in the event of death of the participant, to receive an Accenture plc Class A ordinary share on the date specified in the participant's award agreement. The restricted share units granted under this plan are subject to cliff or graded vesting, generally ranging from 2 to 10 years. For awards with graded vesting, compensation expense is recognized over the vesting term of each separately vesting portion. Compensation expense is recognized on a straight-line basis for awards with cliff vesting. Restricted share unit activity during fiscal 2010 was 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="62%"> </td> <td valign="bottom" width="11%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="11%"> </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="2" nowrap="nowrap" align="center"><font style="font-family: Times New Roman;" class="_mt" size="1"><b>Number of Restricted<br />Share Units</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>Weighted Average<br />Grant-Date Fair 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">Nonvested balance as of August 31, 2009</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">47,445,104</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">31.56</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></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">Granted</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">9,712,486</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">40.32</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">Vested</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">(11,418,047</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">31.64</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></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">Forfeited</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">(2,067,526</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">33.21</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 bgcolor="#cceeff"><td valign="top"> <p style="text-indent: -1em; margin-left: 1em;"><font style="font-family: Times New Roman;" class="_mt" size="2">Nonvested balance as of August 31, 2010</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">43,672,017</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">33.41</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: 6px; text-indent: 4%; margin-bottom: 0px;"><font style="font-family: Times New Roman;" class="_mt" size="2">As of August 31, 2010, there was $<font class="_mt">428,916</font> of total restricted share unit compensation expense related to nonvested awards not yet recognized, which is expected to be recognized over a weighted average period of <font class="_mt">1.4</font> years. As of August 31, 2010, there were <font class="_mt">3,700,441</font> restricted share units vested but not yet delivered as Accenture plc Class A ordinary shares. </font></p> <p style="margin-top: 12px; margin-bottom: 0px; font-size: 1px;"> </p> <p style="margin-top: 0px; margin-bottom: 0px;"><font style="font-family: Times New Roman;" class="_mt" size="2"><b><i>Stock Options </i></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">Stock options are granted to senior executives and other employees under the 2010 SIP and previously under the 2001 SIP. Options generally have an exercise price that is at least equal to the fair value of the Accenture plc Class A ordinary shares on the date the option is granted. Options granted under the 2010 SIP and previously under the 2001 SIP are subject to cliff or graded vesting, generally ranging from 2 to 10 years, and generally have a contractual term of <font class="_mt">10</font> years. For awards with graded vesting, compensation expense is recognized over the vesting period of each separately vesting portion. Compensation expense is recognized on a straight-line basis for awards with cliff vesting. The fair value of each options grant is estimated on the date of grant using the Black-Scholes-Merton option pricing model. Stock option activity for fiscal 2010 was 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="55%"> </td> <td valign="bottom" width="5%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="5%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="5%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="5%"> </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="2" align="center"><font style="font-family: Times New Roman;" class="_mt" size="1"><b>Number<br />of Options</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>Weighted<br />Average<br />Exercise Price</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>Weighted Average<br />Remaining<br />Contractual Term<br />(In Years)</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>Aggregate<br />Intrinsic<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">Options outstanding as of August 31, 2009</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">29,040,084</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">19.35</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">3.6</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">412,098</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></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">Granted</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">16,539</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">40.87</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"> </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 bgcolor="#cceeff"><td valign="top"> <p style="text-indent: -1em; margin-left: 2em;"><font style="font-family: Times New Roman;" class="_mt" size="2">Exercised</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">(8,010,117</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">18.63</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"> </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">Forfeited</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">(126,444</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">21.72</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"> </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 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 valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </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">Options outstanding as of August 31, 2010</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">20,920,062</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">19.63</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">2.6</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">$</font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">356,341</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td></tr> <tr style="font-size: 1px;"><td valign="bottom"> </td> <td valign="bottom"> </td> <td style="border-top: #000000 3px double;" valign="bottom"> </td> <td style="border-top: #000000 3px double;" valign="bottom"> </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom"> </td></tr> <tr><td valign="top"> <p style="text-indent: -1em; margin-left: 1em;"><font style="font-family: Times New Roman;" class="_mt" size="2">Options exercisable as of August 31, 2010</font></p></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">20,386,549</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2">$</font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">19.42</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">2.5</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">351,374</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">Options exercisable as of August 31, 2009</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">28,150,454</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">19.11</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">3.4</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">406,360</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2"> </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">Options exercisable as of August 31, 2008</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">32,789,179</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">18.69</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">4.3</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">745,341</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: 6px; text-indent: 4%; margin-bottom: 0px;"><font style="font-family: Times New Roman;" class="_mt" size="2">Other information pertaining to option activity is 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="70%"> </td> <td valign="bottom" width="5%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="5%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="5%"> </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="10" align="center"><font style="font-family: Times New Roman;" class="_mt" size="1"><b>Fiscal</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> <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>2008</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">Weighted average grant-date fair value of stock options granted</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">11.65</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">$</font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">12.54</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2"> </font></td> <td valign="bottom"><font class="_mt" size="1"> </font></td> <td valign="bottom"><font style="font-family: Times New Roman;" class="_mt" size="2">$</font></td> <td valign="bottom" align="right"><font style="font-family: Times New Roman;" class="_mt" size="2">15.51</font></td> <td valign="bottom" nowrap="nowrap"><font style="font-family: Times New Roman;" class="_mt" size="2"> </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">Total fair value of stock options vested</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">3,928</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">14,506</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">28,483</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">Total intrinsic value of stock options exercised</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">177,721</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">83,089</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">150,711</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: 6px; text-indent: 4%; margin-bottom: 0px;"><font style="font-family: Times New Roman;" class="_mt" size="2">Cash received from the exercise of stock options was $<font class="_mt">149,240</font> and the income tax benefit realized from the exercise of stock options was $<font class="_mt">49,592</font> for fiscal 2010. As of August 31, 2010, there was $<font class="_mt">916</font> of total stock option compensation expense related to nonvested awards not yet recognized, which is expected to be recognized over a weighted average period of <font class="_mt">1.4</font> years. </font></p> <p style="margin-top: 12px; margin-bottom: 0px;"><font style="font-family: Times New Roman;" class="_mt" size="2"><b>Voluntary Equity Investment Program </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 January 2006, the Company implemented a Voluntary Equity Investment Program (the "VEIP"), under which senior executives may purchase Accenture plc Class A ordinary shares each month at fair market value through after-tax payroll deductions. Senior executives who make the annual election to participate in the program will be granted at the end of each program year, if they do not withdraw during the program year, a number of restricted share units equal to <font class="_mt">50</font>% of the number of shares purchased during that year. The restricted share units granted under the VEIP are subject to a cliff vesting period of <font class="_mt">2 years</font>. </font></p> <p style="margin-top: 12px; margin-bottom: 0px; font-size: 1px;"> </p> <p style="margin-top: 0px; margin-bottom: 0px;"><font style="font-family: Times New Roman;" class="_mt" size="2"><b>Employee Share Purchase Plans </b></font></p> <p style="margin-top: 6px; margin-bottom: 0px;"><font style="font-family: Times New Roman;" class="_mt" size="2"><b><i>2001 ESPP </i></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 2001 ESPP is a nonqualified plan that allows eligible employee participants to purchase Accenture plc Class A ordinary shares at a discount through payroll deductions. Under the 2001 ESPP, substantially all employees may elect to contribute <font class="_mt">1</font>% to <font class="_mt">10</font>% of their compensation during each semi-annual offering period (up to a per participant maximum of $<font class="_mt">7.5</font> per offering period) to purchase Accenture plc Class A ordinary shares. The May 2010 share issuance was satisfied under the 2001 ESPP. Any new purchase offers made on or after February 4, 2010 were under the 2010 ESPP. Any share capacity remaining under the 2001 ESPP was cancelled and not incorporated into the 2010 ESPP share reserve. </font></p> <p style="margin-top: 6px; text-indent: 4%; margin-bottom: 0px;"><font style="font-family: Times New Roman;" class="_mt" size="2">As of August 31, 2010, <font class="_mt">64,322,506</font> Accenture plc Class A ordinary shares had been issued under the 2001 ESPP. Under the 2001 ESPP, the Company issued <font class="_mt">4,597,562</font> shares, <font class="_mt">6,397,698</font> shares and <font class="_mt">5,618,568</font> shares to employees in fiscal 2010, 2009 and 2008, respectively </font></p> <p style="margin-top: 12px; margin-bottom: 0px;"><font style="font-family: Times New Roman;" class="_mt" size="2"><b><i>2010 ESPP </i></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">On February 4, 2010, Accenture's shareholders approved the Accenture plc 2010 Employee Share Purchase Plan (the "2010 ESPP"), which the Board of Directors of Accenture approved on December 10, 2009. The 2010 ESPP is similar to the 2001 ESPP, but with updates to plan provisions generally intended to reflect changes in tax and accounting rules and to provide greater flexibility to vary the terms upon which shares are offered for purchase to different groups or categories of employees. </font></p> <p style="margin-top: 6px; text-indent: 4%; margin-bottom: 0px;"><font style="font-family: Times New Roman;" class="_mt" size="2">A maximum of <font class="_mt">45,000,000</font> Accenture plc Class A ordinary shares may be issued under the 2010 ESPP plan. The Company also issues the shares purchased under the VEIP from the 2010 ESPP. As of August 31, 2010, <font class="_mt">1,723,835</font> Accenture plc Class A ordinary shares had been issued under the 2010 ESPP. </font></p> </div> </NonNumbericText> |
| <NonNumericTextHeader> 11. SHARE-BASED COMPENSATION Share Incentive Plans On February 4, 2010, Accenture's shareholders approved the Accenture plc 2010 </NonNumericTextHeader> |
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