XML 60 R45.htm IDEA: XBRL DOCUMENT v3.8.0.1
Description of Business and Summary of Significant Accounting Policies (Summary of Changes in AOCI) (Details 4) - USD ($)
$ in Thousands
 12 Months Ended
Aug. 31, 2017
Aug. 31, 2016
Aug. 31, 2015
Accumulated Other Comprehensive Income (Loss) [Line Items]      
Beginning balance $ (39,877)    
Other comprehensive income (loss) before reclassifications 67,871    
Amounts reclassified from AOCI 26,626    
Other comprehensive income (loss) 94,497 $ 10,977 $ (137,816)
Ending balance 54,620 (39,877)  
Foreign currency translation adjustment      
Accumulated Other Comprehensive Income (Loss) [Line Items]      
Beginning balance [1] 16,338    
Other comprehensive income (loss) before reclassifications [1] 35,297    
Amounts reclassified from AOCI [1] 5,947    
Other comprehensive income (loss) [1] 41,244    
Ending balance [1] 57,582 16,338  
Derivative instruments      
Accumulated Other Comprehensive Income (Loss) [Line Items]      
Beginning balance [2] 7,784    
Other comprehensive income (loss) before reclassifications [2] 13,434    
Amounts reclassified from AOCI [2] 8,749    
Other comprehensive income (loss) [2] 22,183    
Ending balance [2] 29,967 7,784  
Actuarial loss      
Accumulated Other Comprehensive Income (Loss) [Line Items]      
Beginning balance [3] (43,587)    
Other comprehensive income (loss) before reclassifications [3] 8,443    
Amounts reclassified from AOCI [3] 1,929    
Other comprehensive income (loss) [3] 10,372    
Ending balance [3] (33,215) (43,587)  
Prior service cost      
Accumulated Other Comprehensive Income (Loss) [Line Items]      
Beginning balance [3] 941    
Other comprehensive income (loss) before reclassifications [3] 86    
Amounts reclassified from AOCI [3] (138)    
Other comprehensive income (loss) [3] (52)    
Ending balance [3] 889 941  
Available for sale securities      
Accumulated Other Comprehensive Income (Loss) [Line Items]      
Beginning balance [4] (21,353)    
Other comprehensive income (loss) before reclassifications [4] 10,611    
Amounts reclassified from AOCI [4] 10,139    
Other comprehensive income (loss) [4] 20,750    
Ending balance [4] $ (603) $ (21,353)  
[1]

(1) There is no tax benefit (expense) related to the foreign currency translation adjustment components of AOCI, including reclassification adjustments, for the fiscal years ended August 31, 2017 and 2016 .

[2]

(2) The portions of AOCI reclassified into earnings during the fiscal years ended August 31, 2017 and 2016 for derivative instruments were primarily classified as a component of cost of revenue. The portion that is expected to be reclassifie d into earnings during the next 12 months will primarily be classified as a component of cost of revenue. The annual tax benefit (expense) for unrealized gains on derivative instruments, including reclassification adjustments, is $ (1.9) million and $ (4.0) million for the fiscal years ended August 31, 2017 and 2016 , respectively. The accumulated tax benefit (expense) for unrealized gains on derivative instruments, including reclassification adjustments, is $ 13.4 million and $ 15.3 million for the fiscal years ended August 31, 2017 and 2016 , respectively.

[3]

(3) The portions of AOCI reclassified into earnings during the fiscal years ended August 31, 2017 and 2016 for actuarial gain and prior servic e cost are included in the computation of net periodic benefit pension cost. Refer to Note 10 – “Postretirement and Other Employee Benefits” for additional information . The tax benefit (expense) for actuarial gain, including reclassification adjustments, i s $(1.0) million and $0.6 million, and for prior service cost, including reclassification adjustments, is $(0.3) million and $(0.3) million for the fiscal years ended August 31, 2017 and 2016 .

[4]

(4) The portion of AOCI reclassified into e arnings during the fiscal year ended August 31, 2017 for available for sale securities was due to an other than temporary impairment on securities and was classified as a component of other expense. There is no tax benefit (expense) related to the available for sale securities components of AOCI, including reclassification adjustments, for the fiscal years ended August 31, 2017 and 2016 .