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Redeemable Noncontrolling Interest (Tables)

3 Months Ended

Nov. 30, 2013

Redeemable Noncontrolling Interest [Table Text Block]

Following is a reconciliation of the changes in the redeemable noncontrolling interest for the three months ended November 30, 2012 (in thousands):



	2012
Balances - September 1 (Beginning of period)	$	22,248
Net loss attributable to noncontrolling interest	(442		)
Currency translation adjustment	(174		)
Capital contributions from noncontrolling interest holder	1,970
Balances - November 30 (End of period)	$	23,602

- Definition

Tabular disclosure of temporary equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.

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