| Schedule of Accumulated Other Comprehensive Loss |
The following table summarizes the changes in the accumulated balances for each component of accumulated other comprehensive loss attributable to Accenture plc: | | | | | | | | | | Three Months Ended | | November 30, 2016 | | November 30, 2015 | Foreign currency translation | | | | Beginning balance | $ | (919,963 | ) | | $ | (853,504 | ) | Foreign currency translation | (203,725 | ) | | (113,463 | ) | Income tax benefit (expense) | 852 |
| | (1,372 | ) | Portion attributable to noncontrolling interests | 12,182 |
| | 456 |
| Foreign currency translation, net of tax | (190,691 | ) | | (114,379 | ) | Ending balance | (1,110,654 | ) | | (967,883 | ) | | | | | Defined benefit plans | | | | Beginning balance | (809,504 | ) | | (523,619 | ) | Reclassifications into net periodic pension and post-retirement expense (1) | 17,824 |
| | 6,633 |
| Income tax benefit (expense) | (5,863 | ) | | (2,336 | ) | Portion attributable to noncontrolling interests | (529 | ) | | (196 | ) | Defined benefit plans, net of tax | 11,432 |
| | 4,101 |
| Ending balance | (798,072 | ) | | (519,518 | ) | | | | | Cash flow hedges | | | | Beginning balance | 68,011 |
| | (33,288 | ) | Unrealized (loss) gain | (6,106 | ) | | 48,347 |
| Reclassification adjustments into Cost of services | (22,149 | ) | | 1,450 |
| Income tax benefit (expense) | 13,081 |
| | (15,450 | ) | Portion attributable to noncontrolling interests | 671 |
| | (1,570 | ) | Cash flow hedges, net of tax | (14,503 | ) | | 32,777 |
| Ending balance (2) | 53,508 |
| | (511 | ) | | | | | Marketable securities | | | | Beginning balance | (264 | ) | | (1,561 | ) | Unrealized gain | 462 |
| | — |
| Income tax benefit (expense) | (183 | ) | | — |
| Portion attributable to noncontrolling interests | (15 | ) | | — |
| Marketable securities, net of tax | 264 |
| | — |
| Ending balance | — |
| | (1,561 | ) | | | | | Accumulated other comprehensive loss | $ | (1,855,218 | ) | | $ | (1,489,473 | ) |
_______________ | | (1) | Reclassifications into net periodic pension and post-retirement expense are recognized in Cost of services, Sales and marketing and General and administrative costs. |
| | (2) | As of November 30, 2016, $42,555 of net unrealized gains related to derivatives designated as cash flow hedges is expected to be reclassified into Cost of services in the next 12 months. |
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