Table:
|  |  | Fiscal |  |  |  |
| --- | --- | --- | --- | --- | --- |
|  | 2019 | 2018 (1) (2) | 2017 (1) (3) | 2016 (1) (4) | 2015 (1) (5) |
|  |  | (in millions of U.S. dollars) |  |  |  |
| Income Statement Data |  |  |  |  |  |
| Revenues | $43,215 | $40,993 | $36,177 | $34,254 | $32,406 |
| Operating income | 6,305 | 5,899 | 5,191 | 4,846 | 4,526 |
| Net income | 4,846 | 4,215 | 3,635 | 4,350 | 3,274 |
| Net income attributable to Accenture plc | 4,779 | 4,060 | 3,445 | 4,112 | 3,054 |
| Earnings Per Class A Ordinary Share |  |  |  |  |  |
| Basic | $7.49 | $6.46 | $5.56 | $6.58 | $4.87 |
| Diluted | 7.36 | 6.34 | 5.44 | 6.45 | 4.76 |
| Dividends per ordinary share | 2.92 | 2.66 | 2.42 | 2.20 | 2.04 |
Paragraphs:
ITEM 6. SELECTED FINANCIAL DATA
The data for fiscal 2019, 2018 and 2017 and as of August 31, 2019 and 2018 are derived from the audited Consolidated Financial Statements and related Notes that are included elsewhere in this report. The data for fiscal 2016 and 2015 and as of August 31, 2017, 2016 and 2015 are derived from the audited Consolidated Financial Statements and related Notes that are not included in this report. The selected financial data should be read in conjunction with “Management’s Discussion and Analysis of Financial Condition and Results of Operations” and our Consolidated Financial Statements and related Notes included elsewhere in this report.
(1) Effective September 1, 2018, we adopted FASB ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) and eliminated our net revenues presentation and FASB ASU No. 2017-07, Compensation-Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost. Prior period amounts have been revised to conform with the current period presentation.
(2) Includes the impact of a $258 million charge associated with tax law changes recorded during fiscal 2018. See “Management’s Discussion and Analysis of Financial Condition and Results of Operations—Results of Operations for Fiscal 2018 Compared to Fiscal 2017—Provision for Income Taxes.”
(3) Includes the impact of a $312 million, post-tax, pension settlement charge recorded during fiscal 2017. See “Management’s Discussion and Analysis of Financial Condition and Results of Operations—Results of Operations for Fiscal 2018 Compared to Fiscal 2017—Pension Settlement Charge.”
(4) Includes the impact of a $745 million, post-tax, gain on sale of businesses recorded during fiscal 2016.
(5) Includes the impact of a $39 million, post-tax, pension settlement charge recorded during fiscal 2015.
Question:
What is the financial impact of the post-tax, pension settlement charge recorded during fiscal 2015？
Answer: $39 million