Accenture plc | 2013 | FY | 3

The weighted-average assumptions used to determine the defined benefit pension obligations as of August 31 and the net periodic pension expense for the subsequent year were as follows:
 
August 31,
 
2013
 
2012
 
2011
 
U.S. Plans
 
Non-U.S. Plans
 
U.S. Plans
 
Non-U.S. Plans
 
U.S. Plans
 
Non-U.S. Plans
Discount rate
5.00
%
 
4.18
%
 
4.00
%
 
4.23
%
 
5.25
%
 
4.99
%
Expected rate of return on plan assets
5.50
%
 
4.79
%
 
5.50
%
 
4.72
%
 
7.50
%
 
5.12
%
Rate of increase in future compensation
3.60
%
 
3.79
%
 
4.00
%
 
3.81
%
 
4.00
%
 
4.03
%

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