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ACCENTURE PLC FILES (8-K) Disclosing Results of Operations and Financial Condition

June 26, 2014

Item 2.02 Results of Operations and Financial Condition On June 26, 2014, Accenture plc ("Accenture") issued a news release announcing financial results for its third quarter of fiscal year 2014, which fiscal quarter ended on May 31, 2014. A copy of the news release is attached hereto as Exhibit 99. All information in the news release is furnished but not filed. Non-GAAP Financial Information In the attached news release Accenture discloses the following non-GAAP financial measures: Free cash flow (defined as operating cash flow net of property and equipment additions). Accenture's management believes that this information provides meaningful additional information regarding the company's liquidity. Percentage changes in revenues before reimbursements ("net revenues") on a local currency basis. Financial results in local currency are calculated by restating current period activity into U.S. dollars using the comparable prior year period's foreign currency exchange rates. This approach is used for all results where the functional currency is not the U.S. dollar. Accenture's management believes that information regarding changes in its net revenues that excludes the effect of fluctuations in foreign currency exchange rates facilitates meaningful comparison of its net revenues before reimbursements. Earnings per share, operating income, operating margin and effective tax rate excluding material reorganization benefits recorded in fiscal 2013 related to final determinations of certain reorganization liabilities established in connection with our transition to a corporate structure during 2001. Accenture's management believes that information regarding the effect of these reorganization benefits on earnings per share, operating income, operating margin and effective tax rate facilitates understanding as to both the impact of these benefits and the company's operating performance. Earnings per share and effective tax rate excluding the benefit from final determinations of U.S. federal tax liabilities recorded in fiscal 2013. Accenture's management believes that information regarding the effect of this settlement benefit on earnings per share and effective tax rate facilitates understanding as to both the impact of this settlement and the company's operating performance. Reconciliations of these non-GAAP financial measures to the most directly comparable financial measures calculated and presented in accordance with GAAP are included in the news release. While Accenture's management believes that this non-GAAP financial information is useful in evaluating Accenture's operations, this information should be considered as supplemental in nature and not as a substitute for the related financial information prepared in accordance with GAAP. Item 9.01 Financial Statements and Exhibits (d) Exhibits 99 News Release of Accenture, dated June 26, 2014



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