| 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 | | Nine Months Ended | | May 31, 2026 | | May 31, 2025 | | May 31, 2026 | | May 31, 2025 | | Foreign currency translation | | | | | | | | | Beginning balance | $ | (894,328) | | | $ | (1,937,629) | | | $ | (1,060,062) | | | $ | (1,295,743) | | | Foreign currency translation | (185,855) | | | 758,598 | | | (21,817) | | | 98,485 | | | Income tax benefit (expense) | 5,614 | | | (5,368) | | | 10,875 | | | 168 | | | Portion attributable to noncontrolling interests | 1,766 | | | (14,708) | | | (1,799) | | | (2,017) | | | Foreign currency translation, net of tax | (178,475) | | | 738,522 | | | (12,741) | | | 96,636 | | | Ending balance | (1,072,803) | | | (1,199,107) | | | (1,072,803) | | | (1,199,107) | | | | | | | | | | | Defined benefit plans | | | | | | | | | Beginning balance | (176,075) | | | (266,511) | | | (195,940) | | | (254,172) | | | Actuarial gains (losses) | — | | | — | | | 109,527 | | | — | | | | | | | | | | | Prior service costs arising during the period | — | | | — | | | (102,407) | | | — | | Reclassifications into net periodic pension and
post-retirement expense | 6,006 | | | 4,650 | | | 16,857 | | | (8,775) | | | Income tax benefit (expense) | (1,752) | | | (1,101) | | | 161 | | | (27) | | | Portion attributable to noncontrolling interests | (208) | | | (4) | | | (227) | | | 8 | | | Defined benefit plans, net of tax | 4,046 | | | 3,545 | | | 23,911 | | | (8,794) | | | Ending balance | (172,029) | | | (262,966) | | | (172,029) | | | (262,966) | | | | | | | | | | | Cash flow hedges | | | | | | | | | Beginning balance | (330,083) | | | (104,290) | | | (209,377) | | | (4,827) | | | Unrealized gain (loss) | (373,867) | | | 76,998 | | | (609,221) | | | (22,024) | | | Reclassification adjustments into Cost of services | 106,192 | | | 1,893 | | | 193,679 | | | (3,754) | | | Income tax benefit (expense) | 42,081 | | | 1,958 | | | 69,129 | | | 7,071 | | | Portion attributable to noncontrolling interests | 213 | | | (75) | | | 326 | | | 18 | | | Cash flow hedges, net of tax | (225,381) | | | 80,774 | | | (346,087) | | | (18,689) | | | Ending balance (1) | (555,464) | | | (23,516) | | | (555,464) | | | (23,516) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Accumulated other comprehensive loss | $ | (1,800,296) | | | $ | (1,485,589) | | | $ | (1,800,296) | | | $ | (1,485,589) | |
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