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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 |
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
| Accenture plc 2010 Employee Share Purchase Plan Financial Statements |
Exhibit 99.1
Report of Independent Registered Public Accounting Firm
To the Participants of the Accenture plc 2010 Employee Share Purchase Plan and the Compensation Committee of the Board of Directors of Accenture plc:
We have audited the accompanying statement of financial condition of the Accenture plc 2010 Employee Share Purchase Plan (the “Plan”) as of August 31, 2010, and the related statement of operations and changes in plan equity for the period February 4, 2010 (Inception) through August 31, 2010. These financial statements are the responsibility of the Plan’s management. Our responsibility is to express an opinion on these financial statements based on our audit.
We conducted our audit in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.
In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the Accenture plc 2010 Employee Share Purchase Plan as of August 31, 2010, and the changes in its financial status for the period February 4, 2010 (Inception) through August 31, 2010, in conformity with U.S. generally accepted accounting principles.
/s/ KPMG LLP
Chicago, Illinois
ACCENTURE PLC 2010 EMPLOYEE SHARE PURCHASE PLAN
STATEMENT OF FINANCIAL CONDITION
| Contributions receivable |
$ | 62,296,589 | ||
| Plan equity |
$ | 62,296,589 | ||
The accompanying Notes are an integral part of these financial statements.
ACCENTURE PLC 2010 EMPLOYEE SHARE PURCHASE PLAN
STATEMENT OF OPERATIONS AND CHANGES IN PLAN EQUITY
For the period of February 4, 2010 (Inception) to August 31, 2010
| Participant contributions |
$ | 132,903,532 | ||
| Participant withdrawals |
(1,482,293 | ) | ||
| Purchases of Accenture plc Class A ordinary shares |
(69,124,650 | ) | ||
| Net additions |
$ | 62,296,589 | ||
| Plan equity at beginning of year |
— | |||
| Plan equity at end of year |
$ | 62,296,589 | ||
The accompanying Notes are an integral part of these financial statements.
ACCENTURE PLC 2010 EMPLOYEE SHARE PURCHASE PLAN
NOTES TO THE FINANCIAL STATEMENTS
1. PLAN DESCRIPTION
The following description of the Accenture plc 2010 Employee Share Purchase Plan (the “Plan”) is provided for general information purposes. Participants in the Plan should refer to the Plan document for more detailed and complete information. Under the Plan, there are two programs through which participants may purchase shares: (1) the Employee Share Purchase Plan (the “ESPP”) and (2) the Voluntary Equity Investment Program (the “VEIP”).
General
Under the Plan, which was approved by the shareholders of Accenture plc (the “Company”) at their February 4, 2010 meeting, and approved by the Board of Directors (the “Board”) on December 10, 2009, the Company is authorized to issue or transfer up to 45,000,000 Class A ordinary shares (“Shares”) of the Company. The Plan is administered by the Compensation Committee of the Board (the “Committee”), which may delegate its duties and powers in whole or in part as it determines, provided, however, that the Board may, in its sole discretion, take any action designated to the Committee under the Plan as it may deem necessary. The Company pays all expenses of the Plan. The Shares may consist, in whole or in part, of unissued Shares or previously issued Shares that have been reacquired.
The Plan provides eligible employees of the Company or of a participating subsidiary with an opportunity to purchase Shares at a purchase price established by the Committee, which shall in no event be less than 85% of the fair market value of a Share on the purchase date.
The “fair market value” on a given date is defined as the arithmetic mean of the high and low prices of the Shares as reported on such date on the composite tape of the principal national securities exchange on which the Shares are listed or admitted to trading, or, if no sale of Shares shall have been reported on the composite tape of any national securities exchange on such date, then the immediately preceding date on which sales of the Shares have been so reported or quoted shall be used.
In general, any individual who is an employee of the Company or of a participating subsidiary is eligible to participate in the Plan, except that the Committee may exclude employees (either individually or by reference to a subset thereof) from participation (1) whose customary employment is less than five months per calendar year or less than 20 hours or less per week; (2) who own shares equaling 5% or more of the total combined voting power or value of all classes of shares of the Company or any subsidiary; or (3) who are highly compensated employees under the Internal Revenue Code of 1986, as amended (the “Code”). The Plan does not currently qualify as an “employee stock purchase plan” under Section 423 of the Code and therefore receipt of the Shares will be a taxable event to the participant. The Plan is not subject to the provisions of the Employee Retirement Income Security Act of 1974, as amended.
Contributions
Payroll deductions will generally be made from the compensation paid to each participant during an offering period in a whole percentage as elected by the participant but not to exceed the maximum percentage of the participant’s compensation (or maximum dollar amount) as is permitted by the Committee. Under the ESPP, the maximum whole percentage is 10% (up to a maximum of $7,500 per offering period), provided that no participant will be entitled to purchase, during any calendar year, Shares with an aggregate value in excess of $25,000. Under the VEIP, eligible senior executives may choose to contribute up to 30% of their total compensation towards the purchase of Shares. The amount of the contributions is based on pre-tax cash compensation, but contributions are deducted from after-tax pay each pay period. Individual participation is subject to an aggregate participation limit as is permitted by the Committee.
A participant may elect his or her percentage of payroll deductions, and change that election, prior to the applicable offering period as determined by the Committee. Unless otherwise determined by the Committee, a participant cannot change the rate of payroll deductions once an offering period has commenced. All payroll deductions made with respect to a participant are credited to the participant’s payroll deduction account under the Plan and are deposited with the general funds of the Company. All funds of participants received or held by the Company under the Plan before purchase or issuance of the Shares are held without liability for interest or other increment. Under the Plan, the ESPP offering period commenced on May 2, 2010 and will end on November 1, 2010. The VEIP has a calendar year offering period and monthly contribution periods in which shares are purchased on the 5th of the subsequent month.
Share Purchases
As soon as practicable following the end of each ESPP offering period or VEIP contribution period, the number of Shares purchased by each participant is deposited into a brokerage account established in the participant’s name. Dividends that are declared on the Shares held in the brokerage account are paid in cash or reinvested. The only share purchases for the period of February 4, 2010 (Inception) to August 31, 2010 related to the VEIP. The VEIP purchase activity for the period of February 4, 2010 (Inception) to August 31, 2010 was as follows:
| Purchase Date |
Number of Participants |
Number of Shares Purchased |
Purchase Price |
|||||||||
| 2,508 | 254,222 | $ | 40.23 | |||||||||
| 2,487 | 241,785 | $ | 41.15 | |||||||||
| 2,481 | 237,335 | $ | 41.89 | |||||||||
| 2,469 | 233,216 | $ | 42.33 | |||||||||
| 2,454 | 255,798 | $ | 37.36 | |||||||||
| 2,442 | 254,745 | $ | 38.06 | |||||||||
| 2,432 | 246,734 | $ | 40.07 | |||||||||
As of August 31, 2010, 1,723,835 Accenture plc Class A ordinary shares had been issued under the Plan.
Withdrawals
Each Participant may withdraw from participation in respect of an offering period or from the Plan under such terms and conditions as are established by the Committee in its sole discretion. Upon a Participant’s withdrawal, all accumulated payroll deductions in the participant’s Plan account are returned without interest (to the extent permitted by applicable local law) A participant is not entitled to any Shares with respect to the applicable offering period, except under the VEIP for those shares purchased in contribution periods prior to withdrawal. A participant is permitted to participate in subsequent offering periods pursuant to terms and conditions established by the Committee in its sole discretion.
Adjustments
The number of Shares issued or reserved for issuance pursuant to the Plan (or pursuant to outstanding awards) is subject to adjustment on account of share splits, share dividends and other changes in the Shares. In the event of a change in control of the Company, the Committee may take any actions it deems necessary or desirable with respect to any option as of the date of consummation of the change in control.
Plan Amendment and Termination
The Board may amend, alter or discontinue the Plan, provided, however, that no amendment, alteration or discontinuation will be made that would increase the total number of Shares authorized for the Plan, or without a participant’s consent, would materially adversely affect the participant’s rights and obligations under the Plan. The Plan will terminate upon the earliest of: (1) the termination of the Plan by the Board; (2) the issuance of all of the Shares reserved for issuance under the Plan; or (3) the tenth anniversary of the effective date of the Plan.
2. BASIS OF PRESENTATION
The accompanying financial statements have been prepared on the accrual basis of accounting. The preparation of financial statements in conformity with generally accepted accounting principles requires the Plan’s management to use estimates and assumptions that affect the accompanying financial statements and disclosures. Actual results could differ from these estimates.
As of August 31, 2010, Contributions receivable represents payroll deductions from participants with respect to the ESPP offering period beginning May 2, 2010 and ending November 1, 2010, as well as the VEIP contribution period beginning August 1, 2010 and ending August 31, 2010. These payroll deductions are held by Accenture plc and/or its affiliates.
Plan equity represents net assets available for future share purchases or participant withdrawals.
3. SUBSEQUENT EVENTS
The Company has evaluated events and transactions subsequent to the Plan’s statement of financial condition date. Based on this evaluation, the Company is not aware of any events or transactions that occurred subsequent to the Plan’s statement of financial condition date but prior to filing that would require recognition or disclosure in these financial statements.
| This ‘10-K’ Filing | Date | Other Filings | ||
|---|---|---|---|---|
 | ||||
| 11/1/10 | ||||
| Filed as of: | 10/26/10 | |||
| Filed on: | 10/25/10 | 4 | ||
| For Period end: | 8/31/10 | |||
| 8/5/10 | 4 | |||
| 8/1/10 | ||||
| 7/5/10 | 4 | |||
| 6/5/10 | 4 | |||
| 5/5/10 | 4 | |||
| 5/2/10 | ||||
| 4/5/10 | 4 | |||
| 3/5/10 | 4, CORRESP, UPLOAD | |||
| 2/5/10 | 4, S-8 | |||
| 2/4/10 | 8-K, DEF 14A, PRE 14A | |||
| 12/10/09 | ||||
| List all Filings | ||||