Accenture PLC (ACN)

Accenture PLC, adjusted current assets

US$ in thousands

		Aug 31, 2019	Aug 31, 2018	Aug 31, 2017	Aug 31, 2016	Aug 31, 2015	Aug 31, 2014
	As Reported
	Current assets
	Adjustments
	Add: Allowances for client receivables
	Less: Current deferred tax assets1
	After Adjustment
	Adjusted current assets

Based on: 10-K (filing date: 2019-10-29), 10-K (filing date: 2018-10-24), 10-K (filing date: 2017-10-26), 10-K (filing date: 2016-10-28), 10-K (filing date: 2015-10-30), 10-K (filing date: 2014-10-24).

Accenture PLC, adjusted total assets

US$ in thousands

		Aug 31, 2019	Aug 31, 2018	Aug 31, 2017	Aug 31, 2016	Aug 31, 2015	Aug 31, 2014
	As Reported
	Total assets
	Adjustments
	Add: Operating lease right-of-use asset (before adoption of FASB Topic 842)1
	Add: Allowances for client receivables
	Less: Current deferred tax assets2
	Less: Non-current deferred tax assets3
	After Adjustment
	Adjusted total assets

Based on: 10-K (filing date: 2019-10-29), 10-K (filing date: 2018-10-24), 10-K (filing date: 2017-10-26), 10-K (filing date: 2016-10-28), 10-K (filing date: 2015-10-30), 10-K (filing date: 2014-10-24).

Accenture PLC, adjusted current liabilities

US$ in thousands

		Aug 31, 2019	Aug 31, 2018	Aug 31, 2017	Aug 31, 2016	Aug 31, 2015	Aug 31, 2014
	As Reported
	Current liabilities
	Adjustments
	Less: Current deferred tax liabilities1
	Less: Current deferred revenues
	After Adjustment
	Adjusted current liabilities

Based on: 10-K (filing date: 2019-10-29), 10-K (filing date: 2018-10-24), 10-K (filing date: 2017-10-26), 10-K (filing date: 2016-10-28), 10-K (filing date: 2015-10-30), 10-K (filing date: 2014-10-24).

Accenture PLC, adjusted total liabilities

US$ in thousands

		Aug 31, 2019	Aug 31, 2018	Aug 31, 2017	Aug 31, 2016	Aug 31, 2015	Aug 31, 2014
	As Reported
	Total liabilities
	Adjustments
	Add: Operating lease liability (before adoption of FASB Topic 842)1
	Less: Current deferred tax liabilities2
	Less: Non-current deferred tax liabilities3
	Less: Deferred revenues
	After Adjustment
	Adjusted total liabilities

Based on: 10-K (filing date: 2019-10-29), 10-K (filing date: 2018-10-24), 10-K (filing date: 2017-10-26), 10-K (filing date: 2016-10-28), 10-K (filing date: 2015-10-30), 10-K (filing date: 2014-10-24).

Accenture PLC, adjusted total Accenture plc shareholders’ equity

US$ in thousands

		Aug 31, 2019	Aug 31, 2018	Aug 31, 2017	Aug 31, 2016	Aug 31, 2015	Aug 31, 2014
	As Reported
	Total Accenture plc shareholders’ equity
	Adjustments
	Less: Net deferred tax assets (liabilities)1
	Add: Allowances for client receivables
	Add: Deferred revenues
	Add: Noncontrolling interests
	After Adjustment
	Adjusted total Accenture plc shareholders’ equity

Based on: 10-K (filing date: 2019-10-29), 10-K (filing date: 2018-10-24), 10-K (filing date: 2017-10-26), 10-K (filing date: 2016-10-28), 10-K (filing date: 2015-10-30), 10-K (filing date: 2014-10-24).

Accenture PLC, adjusted capitalization table

US$ in thousands

		Aug 31, 2019	Aug 31, 2018	Aug 31, 2017	Aug 31, 2016	Aug 31, 2015	Aug 31, 2014
	As Reported
	Current portion of long-term debt and bank borrowings
	Long-term debt, excluding current portion
	Total reported debt
	Total Accenture plc shareholders’ equity
	Total reported capital
	Adjustments to Debt
	Add: Operating lease liability (before adoption of FASB Topic 842)1
	Adjusted total debt
	Adjustments to Equity
	Less: Net deferred tax assets (liabilities)2
	Add: Allowances for client receivables
	Add: Deferred revenues
	Add: Noncontrolling interests
	Adjusted total Accenture plc shareholders’ equity
	After Adjustment
	Adjusted total capital

Based on: 10-K (filing date: 2019-10-29), 10-K (filing date: 2018-10-24), 10-K (filing date: 2017-10-26), 10-K (filing date: 2016-10-28), 10-K (filing date: 2015-10-30), 10-K (filing date: 2014-10-24).

Accenture PLC, adjusted revenues

US$ in thousands

	12 months ended	Aug 31, 2019	Aug 31, 2018	Aug 31, 2017	Aug 31, 2016	Aug 31, 2015	Aug 31, 2014
	As Reported
	Revenues
	Adjustments
	Add: Increase (decrease) in deferred revenues
	After Adjustment
	Adjusted revenues

Based on: 10-K (filing date: 2019-10-29), 10-K (filing date: 2018-10-24), 10-K (filing date: 2017-10-26), 10-K (filing date: 2016-10-28), 10-K (filing date: 2015-10-30), 10-K (filing date: 2014-10-24).

Accenture PLC, adjusted net income attributable to Accenture plc

US$ in thousands

	12 months ended	Aug 31, 2019	Aug 31, 2018	Aug 31, 2017	Aug 31, 2016	Aug 31, 2015	Aug 31, 2014
	As Reported
	Net income attributable to Accenture plc
	Adjustments
	Add: Deferred income tax expense (benefit)1
	Add: Increase (decrease) in allowances for client receivables
	Add: Increase (decrease) in deferred revenues
	Add: Other comprehensive income (loss), net of tax
	Add: Comprehensive income (loss), net of tax, attributable to noncontrolling interest
	After Adjustment
	Adjusted net income attributable to Accenture plc

Based on: 10-K (filing date: 2019-10-29), 10-K (filing date: 2018-10-24), 10-K (filing date: 2017-10-26), 10-K (filing date: 2016-10-28), 10-K (filing date: 2015-10-30), 10-K (filing date: 2014-10-24).