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Equities

3 Months Ended

Nov. 30, 2011

Equities [Abstract]

Equities

Note 7. Equities

Changes in equity for the three-month periods ended November 30, 2011 and 2010 are as follows:

		Fiscal 2012				Fiscal 2011
CHS Inc. balances, September 1, 2011 and 2010		$	3,915,592			$	3,335,664
Net income attributable to CHS Inc.			416,208				201,725
Other comprehensive (loss) income			(4,772	)			5,966
Equities retired			(2,447	)			(2,440	)
Equity retirements accrued			2,447				2,440
Equities issued in business combinations			11,509
Preferred stock dividends			(6,136	)			(6,136	)
Preferred stock dividends accrued			4,091				4,091
Accrued dividends and equities payable			(168,291	)			(81,191	)
Purchase of noncontrolling interests			(96,720	)
Other, net			(336	)			(1,269	)
CHS Inc. balances, November 30, 2011 and 2010		$	4,071,145			$	3,458,850
Noncontrolling interests balances, September 1, 2011 and 2010		$	349,728			$	268,787
Net income attributable to noncontrolling interests			72,674				4,610
Distributions to noncontrolling interests			(5,779	)			(3,486	)
Distributions accrued			5,544				2,757
Accrued dividends and equities payable			(71,740	)
Purchase of noncontrolling interests			(337,145	)
Other			(179	)			(2,253	)
Noncontrolling interests balances, November 30, 2011 and 2010		$	13,103			$	270,415

The purchase of noncontrolling interests above relate to our firm commitment to purchase the remaining NCRA noncontrolling interests. See Note 13, Acquisitions for additional information.

The following table presents the effect of changes in our NCRA ownership interest on CHS Inc. equities:

		For the Three Months Ended November 30,
		2011				2010
Net income attributable to CHS Inc.		$	416,208			$	201,725
Transfers to noncontrolling interests:
Decrease in CHS Inc. capital reserves for purchase of noncontrolling interests			(82,138	)
Changes from net income attributable to CHS Inc. and transfers to noncontrolling interests		$	334,070			$	201,725

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The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.

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