Paychex, Inc. Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

Cover
- Document and Entity Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- Description of Business and Significant Accounting Policies (Policies)
Notes Tables
Notes Details

Consolidated Statements of Stockholders' Equity

v2.3.0.11

Consolidated Statements of Stockholders' Equity (USD $) In Millions	Total	Common stock	Additional paid-in capital	Retained earnings	Accumulated other comprehensive income
Beginning Balance at May. 31, 2008	$ 1,196.6	$ 3.6	$ 431.6	$ 745.4	$ 16.0
Beginning Balance, Shares at May. 31, 2008		360.5
Net income	533.5			533.5
Unrealized gains/ losses on securities, net of tax	25.9				25.9
Total comprehensive income	559.4
Cash dividends declared	(447.7)			(447.7)
Stock-based compensation	25.8		25.8
Stock-based award transactions	7.3		9.0	(1.7)
Stock-based award transactions, Shares		0.5
Ending Balance at May. 31, 2009	1,341.4	3.6	466.4	829.5	41.9
Ending Balance, Shares at May. 31, 2009		361.0
Net income	477.0			477.0
Unrealized gains/ losses on securities, net of tax	0.5				0.5
Total comprehensive income	477.5
Cash dividends declared	(448.6)			(448.6)
Stock-based compensation	25.7		25.7
Stock-based award transactions	6.0		7.6	(1.6)
Stock-based award transactions, Shares		0.5
Ending Balance at May. 31, 2010	1,402.0	3.6	499.7	856.3	42.4
Ending Balance, Shares at May. 31, 2010		361.5
Net income	515.3			515.3
Unrealized gains/ losses on securities, net of tax	(4.9)				(4.9)
Total comprehensive income	510.4
Cash dividends declared	(448.8)			(448.8)
Stock-based compensation	25.0		25.0
Stock-based award transactions	7.6		10.9	(3.3)
Stock-based award transactions, Shares		0.6
Ending Balance at May. 31, 2011	$ 1,496.2	$ 3.6	$ 535.6	$ 919.5	$ 37.5
Ending Balance, Shares at May. 31, 2011		362.1

- Definition

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).

+ References

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-Publisher FASB
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- Definition

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 reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, but excludes any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

+ References

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-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
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- Definition

Common stock cash dividend declared by an entity during the period. This element includes paid and unpaid dividends declared during the period.

+ References

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-Publisher SEC
-Name Regulation S-X (SX)
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The portion of consolidated profit or loss for the period, net of income taxes, which is attributable to the parent. If the entity does not present consolidated financial statements, the amount of profit or loss for the period, net of income taxes.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
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-Article 5

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- Definition

Gross appreciation or the gross loss in value of the total unsold securities at the end of an accounting period, after tax, attributable to the parent entity.

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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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- Definition

Total of all Stockholders' Equity (deficit) items, net of receivables from officers, directors owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

+ References

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-Name Accounting Research Bulletin (ARB)
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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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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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