XML 25 R14.htm IDEA: XBRL DOCUMENT v3.22.2.2
Shareholders' Equity
3 Months Ended
Nov. 30, 2022
Equity [Abstract]  
Shareholders' Equity Shareholders’ Equity
Cancellation of Treasury Shares
During the three months ended November 30, 2022, we cancelled 8,828,496 Accenture plc Class A ordinary shares that were held as treasury shares and had an aggregate cost of $2,595,281. The effect of the cancellation of these treasury shares was recognized in Class A ordinary shares and Additional paid-in capital with the residual recorded in Retained earnings. There was no effect on total shareholders’ equity as a result of this cancellation.
Dividends
Our dividend activity during the three months ended November 30, 2022 is as follows:
 Dividend Per
Share
Accenture plc Class A
Ordinary Shares
Accenture Canada Holdings
Inc. Exchangeable Shares
Total Cash
Outlay
Dividend Payment DateRecord DateCash OutlayRecord DateCash Outlay
November 15, 2022$1.12 October 13, 2022$704,938 October 11, 2022$629 $705,567 
The payment of cash dividends includes the net effect of $25,763 of additional restricted stock units being issued as a part of our share plans, which resulted in 87,746 restricted share units being issued.
Subsequent Event
On December 15, 2022, the Board of Directors of Accenture plc declared a quarterly cash dividend of $1.12 per share on our Class A ordinary shares for shareholders of record at the close of business on January 12, 2023 payable on February 15, 2023.