| ACCUMULATED OTHER COMPREHENSIVE LOSS |
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: | | | | | | | | | | | | | | | | | | | Fiscal | | 2026 | | 2025 | | 2024 | | Foreign currency translation | | | | | | | Beginning balance | $ | (1,060,062) | | | $ | (1,295,743) | | | $ | (1,510,632) | | | Foreign currency translation | (97,595) | | | 242,799 | | | 215,655 | | | Income tax benefit (expense) | 10,774 | | | (750) | | | 1,376 | | | Portion attributable to noncontrolling interests | 452 | | | (6,368) | | | (2,142) | | | Foreign currency translation, net of tax | (86,369) | | | 235,681 | | | 214,889 | | | Ending balance | (1,146,431) | | | (1,060,062) | | | (1,295,743) | | | | | | | | | Defined benefit plans | | | | | | | Beginning balance | (195,940) | | | (254,172) | | | (226,503) | | | Actuarial gains (losses) | 546,325 | | | 74,486 | | | (67,860) | | | Pension settlement | 3,630 | | | (437) | | | (5,276) | | | Prior service costs arising during the period | (102,407) | | | — | | | (307) | | Reclassifications into net periodic pension and post-retirement expense | 21,960 | | | 16,981 | | | 26,080 | | | Income tax benefit (expense) | (111,267) | | | (32,743) | | | 19,668 | | | Portion attributable to noncontrolling interests | (346) | | | (55) | | | 26 | | | Defined benefit plans, net of tax | 357,895 | | | 58,232 | | | (27,669) | | | Ending balance | 161,955 | | | (195,940) | | | (254,172) | | | | | | | | | Cash flow hedges | | | | | | | Beginning balance | (209,377) | | | (4,827) | | | (5,966) | | | Unrealized gain (loss) | (493,587) | | | (265,161) | | | 22,139 | | | Reclassification adjustments into Cost of services | 281,043 | | | 10,165 | | | (28,386) | | | Income tax benefit (expense) | 30,951 | | | 50,254 | | | 7,387 | | | Portion attributable to noncontrolling interests | 178 | | | 192 | | | (1) | | | Cash flow hedges, net of tax | (181,415) | | | (204,550) | | | 1,139 | | | Ending balance (1) | (390,792) | | | (209,377) | | | (4,827) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Accumulated other comprehensive loss | $ | (1,375,268) | | | $ | (1,465,379) | | | $ | (1,554,742) | |
(1)As of August 31, 2026, $290,891 of net unrealized losses related to derivatives designated as cash flow hedges is expected to be reclassified into cost of services in the next twelve months.
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