This element represents the amount of recognized share-based compensation during the period, that is, the amount recognized as expense in the income statement (or as asset if compensation is capitalized).

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-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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-Name Statement of Financial Accounting Standard (FAS)
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Tax benefit associated with any share-based compensation plan other than an employee stock ownership plan (ESOP). The tax benefit results from the deduction by the entity on its tax return for an award of stock that exceeds the cumulative compensation cost for common stock or preferred stock recognized for financial reporting. Includes any resulting tax benefit that exceeds the previously recognized deferred tax asset (excess tax benefits).

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The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the economic entity, including both controlling (parent) and noncontrolling interests. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, including any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

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-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
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-Paragraph A5
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A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.

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Net of tax effect change in accumulated gains and losses from derivative instruments designated and qualifying as the effective portion of cash flow hedges after taxes. A cash flow hedge is a hedge of the exposure to variability in the cash flows of a recognized asset or liability or a forecasted transaction that is attributable to a particular risk. The change includes an entity's share of an equity investee's increase (decrease) in deferred hedging gains or losses.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into functional currency of the reporting entity, net of tax, attributable to the parent entity.

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The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

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Number of shares of stock issued as of the balance sheet date, including shares that had been issued and were previously outstanding but which are now held in the treasury.

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Total of Stockholders' Equity (deficit) items, net of receivables from officers, directors owners, and affiliates of the entity including portions attributable to both the parent and noncontrolling interests (previously referred to as minority interest), if any. The entity including portions attributable to the parent and noncontrolling interests is sometimes referred to as the economic entity. This excludes temporary equity and is sometimes called permanent equity.

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Number of new stock issued during the period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Number of shares issued during the period as a result of any share-based compensation plan other than an employee stock ownership plan (ESOP).

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Aggregate value of stock issued during the period as a result of employee stock ownership plan (ESOP).

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Value of new stock issued during the period.

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Value of stock issued during the period as a result of any share-based compensation plan other than an employee stock ownership plan (ESOP).

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CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY (USD $) In Thousands	Total	Common Stock	Treasury Stock	Additional Paid in Capital	Unallocated Shares of ESOP	Accumulated Other Comprehensive (Loss) Income	Retained Earnings	Comprehensive Income
Balances at Jul. 31, 2010	$ 630,447	$ 435	$ (708)	$ 188,727	$ (713)	$ (1,155)	$ 443,861
Balances (in shares) at Jul. 31, 2010		43,558	27
Increase (Decrease) in Stockholders' Equity
Allocation of shares to ESOP	122				122
Issuance of common stock pursuant to secondary offering, net of direct offering costs	138,301	44		138,257
Issuance of common stock pursuant to secondary offering, net of direct offering costs (in shares)		4,428
Stock option exercises and restricted stock vestings, net	7,096	6		7,090
Stock option exercises and restricted stock vestings, net (in shares)		516
Share-based compensation	7,395			7,395
Excess tax benefits associated with stock compensation plans	1,519			1,519
Change in fair value of swap agreements, net of tax	525					525		525
Foreign currency translation	6,148					6,148		6,148
Net income	59,495						59,495	59,495
Total comprehensive income	66,168							66,168
Balances at Apr. 30, 2011	$ 851,048	$ 485	$ (708)	$ 342,988	$ (591)	$ 5,518	$ 503,356
Balances (in shares) at Apr. 30, 2011		48,502	27