Accenture plc | 2013 | FY | 3

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
 
2013
 
2012
 
2011
Foreign currency translation
 
 
 
 
 
    Beginning balance
$
(156,010
)
 
$
147,770

 
$
(44,638
)
             Foreign currency translation
(280,128
)
 
(334,750
)
 
224,805

             Income tax benefit (expense)
4,603

 
3,491

 
(6,432
)
             Portion attributable to noncontrolling interests
17,134

 
27,479

 
(25,965
)
             Foreign currency translation, net of tax
(258,391
)
 
(303,780
)
 
192,408

    Ending balance
(414,401
)
 
(156,010
)
 
147,770

 
 
 
 
 
 
Defined benefit plans
 
 
 
 
 
    Beginning balance
(502,742
)
 
(313,520
)
 
(345,225
)
             Actuarial gains (losses)
162,975

 
(366,711
)
 
17,859

             Prior service costs arising during the period
(45,653
)
 
—

 
—

             Reclassifications into net periodic pension and post-retirement expense (1)
33,393

 
28,070

 
38,114

             Income tax (expense) benefit
(68,300
)
 
132,764

 
(21,171
)
             Portion attributable to noncontrolling interests
(5,077
)
 
16,655

 
(3,097
)
             Defined benefit plans, net of tax
77,338

 
(189,222
)
 
31,705

    Ending balance
(425,404
)
 
(502,742
)
 
(313,520
)
 
 
 
 
 
 
Cash flow hedges
 
 
 
 
 
    Beginning balance
(19,402
)
 
32,354

 
4,340

             Unrealized (losses) gains
(365,203
)
 
(146,532
)
 
72,066

             Reclassification adjustments into Cost of services
49,954

 
55,068

 
(21,753
)
             Income tax benefit (expense)
109,005

 
35,152

 
(19,562
)
             Portion attributable to noncontrolling interests
12,705

 
4,556

 
(2,737
)
             Cash flow hedges, net of tax
(193,539
)
 
(51,756
)
 
28,014

    Ending balance
(212,941
)
 
(19,402
)
 
32,354

 
 
 
 
 
 
Marketable securities
 
 
 
 
 
    Beginning balance
6

 
(984
)
 
(769
)
             Unrealized gains (losses)
—

 
142

 
(236
)
             Reclassification adjustments into Other (expense) income, net
(5
)
 
935

 
—

             Portion attributable to noncontrolling interests
(1
)
 
(87
)
 
21

             Marketable securities, net of tax
(6
)
 
990

 
(215
)
    Ending balance
—

 
6

 
(984
)
 
 
 
 
 
 
Accumulated other comprehensive loss
$
(1,052,746
)
 
$
(678,148
)
 
$
(134,380
)

 _______________
(1)
Reclassifications into net periodic pension and post-retirement expense are recognized in Cost of services, Sales & marketing and General & administrative costs.

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