Compensation expense related to nonvested awards not yet recognized (in shares)



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| [Table of Contents](#i4a1c883199354127b0e9b0ddb9e84eb8_7) |  | Notes to Consolidated Financial Statements — (continued)(In thousands of U.S. dollars, except share and per share amounts or as otherwise disclosed) |  |
| ACCENTURE 2022 FORM 10-K |  | F-36 |
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13. Share-Based CompensationShare Incentive Plans The Amended and Restated Accenture plc 2010 Share Incentive Plan, as amended and approved by our shareholders in 2022 (the “Amended 2010 SIP”), is administered by the Compensation, Culture & People Committee of the Board of Directors of Accenture and provides for the grant of nonqualified share options, incentive stock options, restricted share units and other share-based awards. A maximum of 127,000,000 Accenture plc Class A ordinary shares are currently authorized for awards under the Amended 2010 SIP. As of August 31, 2022, there were 27,381,461 shares available for future grants. Accenture plc Class A ordinary shares covered by awards that terminate, lapse or are cancelled may again be used to satisfy awards under the Amended 2010 SIP. We issue new Accenture plc Class A ordinary shares and shares from treasury for shares delivered under the Amended 2010 SIP.A summary of information with respect to share-based compensation is as follows: 

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|   | Fiscal |
|   | 2022 |  | 2021 |  | 2020 |
| Total share-based compensation expense included in Net income | $ | 1,679,789  |  |  | $ | 1,342,951  |  |  | $ | 1,197,806  |  |
| Income tax benefit related to share-based compensation included in Net income | 680,335  |  |  | 486,980  |  |  | 430,290  |  |

Restricted Share Units Under the Amended 2010 SIP, participants may be, and previously under the predecessor 2001 Share Incentive Plan were, granted restricted share units, each of which represent an unfunded, unsecured right to receive an Accenture plc Class A ordinary share on the date specified in the participant’s award agreement. The fair value of the awards is based on our stock price on the date of grant. The restricted share units granted under these plans are subject to cliff or graded vesting, generally ranging from two to five years. For awards with graded vesting, compensation expense is recognized over the vesting term of each separately vesting portion. Compensation expense is recognized on a straight-line basis for awards with cliff vesting. Restricted share unit activity during fiscal 2022 is as follows: 

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|  | Number of RestrictedShare Units |  | Weighted AverageGrant-Date Fair Value |
| Nonvested balance as of August 31, 2021 | 16,235,385  |  |  | $ | 207.26  |  |
| Granted (1) | 6,047,849  |  |  | 387.73  |  |
| Vested (2) | (6,701,738) |  |  | 200.46  |  |
| Forfeited | (994,604) |  |  | 237.37  |  |
| Nonvested balance as of August 31, 2022 | 14,586,892  |  |  | $ | 283.16  |  |

(1)The weighted average grant-date fair value for restricted share units granted for fiscal 2022, 2021 and 2020 was $387.73, $263.83 and $206.05, respectively. (2)The total grant-date fair value of restricted share units vested for fiscal 2022, 2021 and 2020 was $1,343,403, $1,156,501 and $1,066,622, respectively. As of August 31, 2022, there was $1,555,736 of total unrecognized restricted share unit compensation expense related to nonvested awards, which is expected to be recognized over a weighted average period of 1.2 years. As of August 31, 2022, there were 255,196 restricted share units vested but not yet delivered as Accenture plc Class A ordinary shares.   
  

