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Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	Jun. 30, 2010	Aug. 04, 2010
Statement [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2010
Document Fiscal Year Focus	2010
Document Fiscal Period Focus	Q2
Trading Symbol	G
Entity Registrant Name	Genpact LTD
Entity Central Index Key	0001398659
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		219,375,725

Consolidated Balance Sheets - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2010	Dec. 31, 2009
Assets
Cash and cash equivalents	$ 308,756	$ 288,734
Short term investments	42,997	132,601
Accounts receivable, net	161,007	137,454
Accounts receivable from related party, net	127,498	116,228
Short term deposits with related party		9,634
Deferred tax assets	45,463	45,929
Due from related party	22	9
Prepaid expenses and other current assets	137,243	116,551
Total current assets	822,986	847,140
Property, plant and equipment, net	203,763	189,112
Deferred tax assets	38,866	36,527
Investment in equity affiliates	2,302	588
Customer-related intangible assets, net	40,481	36,041
Other intangible assets, net	129	187
Goodwill	553,203	548,723
Other assets	95,288	89,247
Total assets	1,757,018	1,747,565
Liabilities and equity
Short-term borrowings		177
Current portion of long-term debt	49,834	44,715
Current portion of capital lease obligations	837	527
Current portion of capital lease obligations payable to related party	1,263	1,429
Accounts payable	12,070	16,276
Income taxes payable	16,775	1,579
Deferred tax liabilities	215	264
Due to related party	7,959	7,843
Accrued expenses and other current liabilities	275,605	322,773
Total current liabilities	364,558	395,583
Long-term debt, less current portion		24,950
Capital lease obligations, less current portion	1,441	1,570
Capital lease obligations payable to related party, less current portion	1,663	1,809
Deferred tax liabilities	2,550	4,398
Due to related party	11,918	10,474
Other liabilities	91,106	109,034
Total liabilities	473,236	547,818
Shareholders' equity
Preferred shares, $0.01 par value, 250,000,000 authorized, none issued
Common shares, $0.01 par value, 500,000,000 authorized, 217,433,091 and 219,321,229 issued and outstanding as of December 31,2009 and June 30, 2010, respectively	2,193	2,174
Additional paid-in capital	1,085,329	1,063,304
Retained earnings	334,932	278,911
Accumulated other comprehensive income (loss)	(141,029)	(146,993)
Genpact Limited shareholders' equity	1,281,425	1,197,396
Noncontrolling interest	2,357	2,351
Total equity	$ 1,283,782	$ 1,199,747
Commitments and contingencies
Total liabilities and equity	$ 1,757,018	$ 1,747,565

Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2010	Dec. 31, 2009
Preferred Shares
Preferred Shares, Par Value Per Share	$ 0.01	$ 0.01
Preferred Shares, Shares Authorized	250,000,000	250,000,000
Preferred Shares, Shares Issued	0	0
Common Shares
Common Shares, Par Value Per Share	$ 0.01	$ 0.01
Common Shares, Shares Authorized	500,000,000	500,000,000
Common Shares, Shares Issued	219,321,229	217,433,091
Common Shares, Shares Outstanding	219,321,229	217,433,091

Consolidated Statements of Income - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
Consolidated Statements of Income - USD ($) $ in Thousands	Jun. 30, 2010	Jun. 30, 2009	Jun. 30, 2010	Jun. 30, 2009
Net revenues
Net revenues from services - related party	$ 117,914	$ 110,428	$ 231,252	$ 222,449
Net revenues from services - others	189,713	162,422	364,594	316,234
Total net revenues	307,627	272,850	595,846	538,683
Cost of revenue
Services	191,101	165,803	367,786	329,522
Total cost of revenue	191,101	165,803	367,786	329,522
Gross profit	116,526	107,047	228,060	209,161
Operating expenses:
Selling General And Administrative Expense	75,277	63,866	148,168	127,723
Amortization of acquired intangible assets	4,065	6,496	8,284	13,365
Other operating (income) expense, net	(1,111)	(1,164)	(3,941)	(2,877)
Income from operations	38,295	37,849	75,549	70,950
Foreign exchange (gains) losses, net	4,855	2,234	5,586	(571)
Other income (expense), net	844	2,071	2,114	3,143
Income before share of equity in (earnings) loss of affiliates and income tax expense	34,284	37,686	72,077	74,664
Equity in loss of affiliates	272	205	605	435
Income before income tax expense	34,012	37,481	71,472	74,229
Income tax expense	4,865	5,663	12,082	10,535
Net Income	29,147	31,818	59,390	63,694
Net income attributable to noncontrolling interest	1,300	2,131	3,369	4,048
Net income attributable to Genpact Limited shareholders	27,847	29,687	56,021	59,646
Net income available to Genpact Limited common shareholders	$ 27,847	$ 29,687	$ 56,021	$ 59,646
Earnings per common share attributable to Genpact Limited common shareholders
Basic	$ 0.13	$ 0.14	$ 0.26	$ 0.28
Diluted	$ 0.12	$ 0.14	$ 0.25	$ 0.27
Weighted average number of common shares used in computing earnings per common share attributable to Genpact Limited common shareholders
Basic	218,955,223	215,030,747	218,455,684	214,808,173
Diluted	224,947,174	218,644,090	224,459,617	217,943,408

Consolidated Statements of Equity and Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2010	Jun. 30, 2009	Jun. 30, 2010	Jun. 30, 2009
Statement [Line Items]
Balance, Shares
Balance, Value			$ 1,199,747	$ 844,366
Issuance of common shares on exercise of options (Note 12) - Shares
Issuance of common shares on exercise of options (Note 12) - Value			$ 11,462	$ 5,103
Issuance of common shares under the employee share purchase plan (Note 12) - Shares
Issuance of common shares under the employee share purchase plan (Note 12) - Value			297	$ 145
Noncontrolling interest on business acquisition			502
Distribution to noncontrolling interest			(3,488)	(3,611)
Share-based compensation expense (Note 12)			10,285	9,431
Comprehensive income:
Net income	$ 29,147	$ 31,818	59,390	63,694
Other comprehensive income:
Net unrealized income (loss) on cash flow hedging derivatives, net of taxes			10,618	78,012
Net unrealized gain (loss) on investment in U.S. treasury bills			210	37
Currency translation adjustments			(5,241)	7,510
Comprehensive income (loss)			$ 64,977	149,253
Balance, Shares
Balance, Value	$ 1,283,782	$ 1,004,687	$ 1,283,782	$ 1,004,687
Common shares
Statement [Line Items]
Balance, Shares			217,433,091	214,560,620
Balance, Value			$ 2,174	$ 2,146
Issuance of common shares on exercise of options (Note 12) - Shares			1,867,490	917,533
Issuance of common shares on exercise of options (Note 12) - Value			$ 19	$ 9
Issuance of common shares under the employee share purchase plan (Note 12) - Shares			20,648	19,300
Issuance of common shares under the employee share purchase plan (Note 12) - Value
Noncontrolling interest on business acquisition
Distribution to noncontrolling interest
Share-based compensation expense (Note 12)
Comprehensive income:
Net income
Other comprehensive income:
Net unrealized income (loss) on cash flow hedging derivatives, net of taxes
Net unrealized gain (loss) on investment in U.S. treasury bills
Currency translation adjustments
Balance, Shares	219,321,229	215,497,453	219,321,229	215,497,453
Balance, Value	$ 2,193	$ 2,155	$ 2,193	$ 2,155
Additional Paid-in Capital
Statement [Line Items]
Balance, Value			1,063,304	$ 1,030,304
Issuance of common shares on exercise of options (Note 12) - Shares
Issuance of common shares on exercise of options (Note 12) - Value			11,443	$ 5,094
Issuance of common shares under the employee share purchase plan (Note 12) - Shares
Issuance of common shares under the employee share purchase plan (Note 12) - Value			297	$ 145
Distribution to noncontrolling interest
Share-based compensation expense (Note 12)			10,285	9,431
Comprehensive income:
Net income
Other comprehensive income:
Net unrealized income (loss) on cash flow hedging derivatives, net of taxes
Net unrealized gain (loss) on investment in U.S. treasury bills
Currency translation adjustments
Balance, Value	1,085,329	1,044,974	$ 1,085,329	1,044,974
Retained Earnings
Statement [Line Items]
Balance, Shares
Balance, Value			$ 278,911	$ 151,610
Issuance of common shares on exercise of options (Note 12) - Shares
Issuance of common shares on exercise of options (Note 12) - Value
Issuance of common shares under the employee share purchase plan (Note 12) - Shares
Issuance of common shares under the employee share purchase plan (Note 12) - Value
Distribution to noncontrolling interest
Share-based compensation expense (Note 12)
Comprehensive income:
Net income			56,021	59,646
Other comprehensive income:
Net unrealized income (loss) on cash flow hedging derivatives, net of taxes
Net unrealized gain (loss) on investment in U.S. treasury bills
Currency translation adjustments
Balance, Value	$ 334,932	211,256	$ 334,932	211,256
Accumulated Other Comprehensive Income (Loss)
Statement [Line Items]
Balance, Shares
Balance, Value			$ (146,993)	$ (342,267)
Issuance of common shares on exercise of options (Note 12) - Shares
Issuance of common shares on exercise of options (Note 12) - Value
Issuance of common shares under the employee share purchase plan (Note 12) - Shares
Issuance of common shares under the employee share purchase plan (Note 12) - Value
Noncontrolling interest on business acquisition
Distribution to noncontrolling interest
Share-based compensation expense (Note 12)
Comprehensive income:
Net income
Other comprehensive income:
Net unrealized income (loss) on cash flow hedging derivatives, net of taxes			10,618	78,012
Net unrealized gain (loss) on investment in U.S. treasury bills			210	37
Currency translation adjustments			$ (4,864)	7,541
Balance, Shares
Balance, Value	$ (141,029)	(256,677)	$ (141,029)	(256,677)
Noncontrolling interest
Statement [Line Items]
Balance, Value			2,351	2,573
Issuance of common shares under the employee share purchase plan (Note 12) - Value
Noncontrolling interest on business acquisition			502
Distribution to noncontrolling interest			(3,488)	(3,611)
Share-based compensation expense (Note 12)
Comprehensive income:
Net income			3,369	4,048
Other comprehensive income:
Net unrealized income (loss) on cash flow hedging derivatives, net of taxes
Net unrealized gain (loss) on investment in U.S. treasury bills
Currency translation adjustments			$ (377)	(31)
Balance, Shares
Balance, Value	$ 2,357	$ 2,979	$ 2,357	$ 2,979

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2010	Jun. 30, 2009
Operating activities
Net income attributable to Genpact Limited shareholders	$ 56,021	$ 59,646
Adjustments to reconcile net income to net cash provided by (used for) operating activities:
Depreciation and amortization	28,760	25,291
Amortization of debt issue costs	219	294
Amortization of acquired intangible assets	8,449	13,660
Provision for doubtful receivables	(1,711)	1,990
Gain on business acquisition	(247)
Unrealized (gain) loss on revaluation of foreign currency asset/liability	1,871	2,233
Equity in loss of affiliates	605	435
Noncontrolling interest	3,369	4,048
Share-based compensation expense	10,285	9,431
Deferred income taxes	(5,315)	(12,840)
Others, net	168	(343)
Change in operating assets and liabilities:
Increase in accounts receivable	(35,291)	(7,817)
Increase in other assets	(28,693)	(30,016)
(Decrease) increase in accounts payable	(2,102)	5,859
Decrease in accrued expenses and other current liabilities	(43,876)	(33,048)
Increase in income taxes payable	15,188	22,279
Increase in other liabilities	2,262	6,658
Net cash provided by operating activities	9,962	67,760
Investing activities
Purchase of property, plant and equipment	(36,909)	(31,187)
Proceeds from sale of property, plant and equipment	590	1,904
Investment in affiliates	(2,324)	(296)
Purchase of short term investments	(42,997)	(85,623)
Proceeds from sale of short term investments	132,601	166,749
Short term deposits placed with related party	(6,507)	(64,457)
Redemption of short term deposits with related party	16,269	102,923
Payment for business acquisitions, net of cash acquired	(42,575)	(20,196)
Net cash provided by investing activities	18,148	69,817
Financing activities
Repayment of capital lease obligations	(2,697)	(1,295)
Repayment of long-term debt	(20,000)	(10,000)
Repayment of short-term borrowings	(184)	(25,000)
Proceeds from issuance of common shares under share based compensation plans	11,759	5,248
Distribution to noncontrolling interest	(3,488)	(3,611)
Net cash used for financing activities	(14,610)	(34,658)
Effect of exchange rate changes	6,522	(1,184)
Net increase in cash and cash equivalents	13,500	102,919
Cash and cash equivalents at the beginning of the period	288,734	184,050
Cash and cash equivalents at the end of the period	308,756	285,785
Supplementary information
Cash paid during the period for interest	927	3,272
Cash paid during the period for income taxes	19,583	24,858
Property, plant and equipment acquired under capital lease obligation	$ 711	$ 850

Summary of significant accounting policies	6 Months Ended
Summary of significant accounting policies	Jun. 30, 2010
Statement [Line Items]
Summary of significant accounting policies	2. Summary of significant accounting policies *(a) Basis of preparation and principles of consolidation* The unaudited interim consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (U.S. GAAP) for interim financial information and the rules and regulations of the Securities and Exchange Commission for reporting on Form 10-Q. Accordingly, they do not include certain information and footnote disclosures required by generally accepted accounting principles for annual financial reporting and should be read in conjunction with the consolidated financial statements included in the Company's Annual Report on Form 10-K for the year ended December 31, 2009. The unaudited interim consolidated financial statements reflect all adjustments that management considers necessary for a fair presentation of the results of operations for these periods. The results of operations for the interim periods are not necessarily indicative of the results for the full year. The accompanying unaudited interim financial statements have been prepared on a consolidated basis and reflect the unaudited interim financial statements of Genpact Limited and all of its subsidiaries that are more than 50% owned and controlled. When the Company does not have a controlling interest in an entity, but exerts a significant influence on the entity, the Company applies the equity method of accounting. All inter-company transactions and balances are eliminated in consolidation. The noncontrolling interest disclosed in the accompanying unaudited interim consolidated financial statements represents the noncontrolling partners' interest in the operation of Genpact Netherlands B.V. and noncontrolling shareholders' interest in the operation of Hello Communications (Shanghai) Co., Ltd. and the profits or losses associated with the noncontrolling interest in those operations. The noncontrolling partners of Genpact Netherlands B.V. are individually liable for the tax obligations on their share of profit as it is a partnership and, accordingly, noncontrolling interest relating to Genpact Netherlands B.V. has been computed prior to tax and disclosed accordingly in the unaudited interim consolidated statements of income. *(b) Use of estimates* The preparation of consolidated financial statements in accordance with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements. Significant items subject to such estimates and assumptions include the useful lives of property, plant and equipment, the carrying amount of property, plant and equipment, intangibles and goodwill, the provision for doubtful receivables and the valuation allowance for deferred tax assets, the valuation of derivative financial instruments, the measurements of share-based compensation, assets and obligations related to employee benefits, income tax uncertainties and other contingencies. Management believes that the estimates used in the preparation of the consolidated financial statements are reasonable. Although these estimate s are based upon management's best knowledge of current events and actions, actual results could differ from these estimates. Any changes in estimates are adjusted prospectively in the consolidated financial statements. *(c) Financial instruments and concentration of credit risk* Financial instruments that potentially subject the Company to concentration of credit risk are reflected principally in cash and cash equivalents, short term investments, short term deposits, derivative financial instruments and accounts receivable. The Company places its cash and cash equivalents and derivative financial instruments with corporations and banks with high investment grade ratings, limits the amount of credit exposure with any one corporation or bank and conducts an ongoing evaluation of the credit worthiness of the corporations and banks with which it does business. Short term deposits are with GE, a related party, and short term investments are with other financial institutions. To reduce its credit risk on accounts receivable, the Company performs an ongoing credit evaluation of customers. GE accounted for 46% and 44% of receivables as of December ;nbsp;31, 2009 and Junenbsp;30, 2010, respectively. GE accounted for 41% and 39% of revenues for the six months ended Junenbsp;30, 2009 and 2010, respectively, and for 40% and 38% of revenues for the three months ended Junenbsp;30, 2009 and 2010, respectively. /font/p p style="margin-top: 18px; margin-bottom: 0px; margin-left: 2%;"font style="font-family: Times New Roman;" class="_mt" size="2"bi(d) Business combinations, goodwill and other intangible assets /i/b/font/p p style="margin-top: 6px; text-indent: 4%; margin-bottom: 0px;"font style="font-family: Times New Roman;" class="_mt" size="2"The Company accounts for its business combinations by recognizing the identifiable tangible and intangible assets and liabilities assumed, and any noncontrolling interest in the acquired business, measured at their acquisition date fair values. All assets and liabilities of the acquired businesses, including goodwill, are assigned to reporting units. /font/p p style="margin-top: 12px; text-indent: 4%; margin-bottom: 0px;"font style="font-family: Times New Roman;" class="_mt" size="2"Goodwill represents the cost of the acquired businesses in excess of the fair value of identifiable tangible and intangible net assets purchased. Goodwill is not amortized but is tested for impairment at least on an annual basis on Septembernbsp;30, based on a number of factors including operating results, business plans and future cash flows. Recoverability of goodwill is evaluated using a two-step process. The first step involves a comparison of the fair value of a reporting unit with its carrying value. If the carrying value of the reporting unit exceeds its fair value, the second step of the process involves a comparison of the fair value and carrying value of the goodwill of that reporting unit. If the carrying value of the goodwill of a reporting unit exceeds the fair value of that goodwill, an impairment loss is recognized in an amount equal to the excess. Goodwill of a reporting unit will be tested for impairment between annual tests if an event occurs or circumstances change that would more likely than not reduce the fair value of the reporting unit below its carrying amount. /font/p p style="margin-top: 12px; text-indent: 4%; margin-bottom: 0px;"font style="font-family: Times New Roman;" class="_mt" size="2"Intangible assets acquired individually or with a group of other assets or in a business combination are carried at cost less accumulated amortization based on their estimated useful lives as follows: /font/p p style="margin-top: 0px; margin-bottom: 0px; font-size: 12px;"nbsp;/p table border="0" cellspacing="0" cellpadding="0" width="68%" trtd width="86%" /td td valign="bottom" width="3%" /td td /td/tr trtd valign="top" p style="text-indent: -1em; margin-left: 1em;"font style="font-family: Times New Roman;" class="_mt" size="2"Customer-related intangible assets/font/p/td td valign="bottom"font class="_mt" size="1"nbsp;nbsp;/font/td td valign="bottom" nowrap="nowrap" align="right"font style="font-family: Times New Roman;" class="_mt" size="2"3-10nbsp;years/font/td/tr trtd valign="top" p style="text-indent: -1em; margin-left: 1em;"font style="font-family: Times New Roman;" class="_mt" size="2"Marketing-related intangible assets/font/p/td td valign="bottom"font class="_mt" size="1"nbsp;nbsp;/font/td td valign="bottom" align="right"font style="font-family: Times New Roman;" class="_mt" size="2"1-5nbsp;years/font/td/tr trtd valign="top" p style="text-indent: -1em; margin-left: 1em;"font style="font-family: Times New Roman;" class="_mt" size="2"Contract-related intangible assets/font/p/td td valign="bottom"font class="_mt" size="1"nbsp;nbsp;/font/td td valign="bottom" align="right"font style="font-family: Times New Roman;" class="_mt" size="2"1nbsp;year/font/td/tr trtd valign="top" p style="text-indent: -1em; margin-left: 1em;"font style="font-family: Times New Roman;" class="_mt" size="2"Other intangible assets/font/p/td td valign="bottom"font class="_mt" size="1"nbsp;nbsp;/font/td td valign="bottom" align="right"font style="font-family: Times New Roman;" class="_mt" size="2"3 years/font/td/tr/table p style="margin-top: 12px; text-indent: 4%; margin-bottom: 0px;"font style="font-family: Times New Roman;" class="_mt" size="2"Intangible assets are amortized over their estimated useful lives using a method of amortization that reflects the pattern in which the economic benefits of the intangible assets are consumed or otherwise realized. /font/p p style="margin-top: 0px; margin-bottom: 0px;"font class="_mt" size="1" /fontnbsp;/p p style="margin-top: 0px; text-indent: 4%; margin-bottom: 0px;"font style="font-family: Times New Roman;" class="_mt" size="2"In business combinations, where the fair value of identifiable tangible and intangible net assets purchased exceeds the cost of the acquired business, the Company recognizes the resulting gain under 'Other operating (income) expense, net' in the Consolidated Statements of Income on the acquisition date. /font/p p style="margin-top: 18px; margin-bottom: 0px; margin-left: 2%;"font style="font-family: Times New Roman;" class="_mt" size="2"bi(e) Recently adopted accounting pronouncements /i/b/font/p p style="margin-top: 6px; text-indent: 4%; margin-bottom: 0px;"font style="font-family: Times New Roman;" class="_mt" size="2"The authoritative bodies release standards and guidance which are assessed by management for impact on the Company's consolidated financial statements. /font/p p style="margin-top: 12px; text-indent: 4%; margin-bottom: 0px;"font style="font-family: Times New Roman;" class="_mt" size="2"The following recently released accounting standards have been adopted by the Company and certain disclosures in the consolidated financial statements and footnotes to the consolidated financial statements have been modified. Adoption of these standards did not impact the consolidated financial statement amounts as they are disclosure-only in nature: /font/p p style="margin-top: 0px; margin-bottom: 0px; font-size: 6px;"nbsp;/p table style="border-collapse: collapse;" border="0" cellspacing="0" cellpadding="0" width="100%" trtd width="5%"font class="_mt" size="1"nbsp;/font/td td valign="top" width="2%" align="left"font style="font-family: Times New Roman;" class="_mt" size="2"bull;/font/td td valign="top" width="1%"font class="_mt" size="1"nbsp;/font/td td valign="top" align="left" p align="left"font style="font-family: Times New Roman;" class="_mt" size="2"In February 2010, the FASB issued ASU 2010-09 which amends ASC 855-10, iSubsequent Events,/i such that a SEC filer, as defined in the ASU, is no longer required to disclose the date through which subsequent events have been evaluated in the originally issued and revised financials. The ASU also provides that SEC filers must evaluate the subsequent events through the date the financial statements are issued. The provisions of ASU 2010-09 are effective immediately for SEC filers. Effective the date of issuance of the ASU in February 2010, the Company adopted ASU 2010-09. /font/p/td/tr/table p style="margin-top: 0px; margin-bottom: 0px; font-size: 6px;"nbsp;/p table style="border-collapse: collapse;" border="0" cellspacing="0" cellpadding="0" width="100%" trtd width="5%"font class="_mt" size="1"nbsp;/font/td td valign="top" width="2%" align="left"font style="font-family: Times New Roman;" class="_mt" size="2"bull;/font/td td valign="top" width="1%"font class="_mt" size="1"nbsp;/font/td td valign="top" align="left" p align="left"font style="font-family: Times New Roman;" class="_mt" size="2"In January, 2010, the FASB issued ASU 2010-06 which amends ASC 820, iFair Value Measurements and Disclosures/i. The ASU requires the reporting entities to make new disclosures about recurring and non recurring fair value measurements. This included disclosure regarding significant transfers into and out of Level 1 and Level 2 fair value measurements in the fair value hierarchy as well as the reasons for the transfer. The ASU also requires a separate disclosure for the purchases, sales, issuances, and settlements on a gross basis in the reconciliation of Level 3 fair-value measurements. The FASB further clarified the existing fair-value measurement disclosure guidance about the level of disaggregation, requiring the entities to disclose the fair value measurements by 'Class' instead of 'major category', as well as requiring disclosure for the inputs, and valuation techniques used by the entities for th e purpose of fair value measurement using significant observable inputs (Level 2) or significant unobservable inputs (Level 3). The provisions of the ASU 2010-06 are effective for annual and interim reporting periods beginning after Decembernbsp;15, 2009, except for the disclosure for the purchases, sales, issuances, and settlements on a gross basis in the reconciliation of Level 3 fair-value measurements, which will be effective for interim and annual reporting periods beginning after Decembernbsp;15, 2010. Effective Januarynbsp;1, 2010, the Company adopted ASU 2010-06. /font/p/td/tr/table p style="margin-top: 12px; text-indent: 4%; margin-bottom: 0px;"font style="font-family: Times New Roman;" class="_mt" size="2"The following recently released accounting standards have been adopted by the Company without material impact on the Company's consolidated results of operations, cash flows, financial position or disclosures: /font/p p style="margin-top: 0px; margin-bottom: 0px; font-size: 6px;"nbsp;/p table style="border-collapse: collapse;" border="0" cellspacing="0" cellpadding="0" width="100%" trtd width="5%"font class="_mt" size="1"nbsp;/font/td td valign="top" width="2%" align="left"font style="font-family: Times New Roman;" class="_mt" size="2"bull;/font/td td valign="top" width="1%"font class="_mt" size="1"nbsp;/font/td td valign="top" align="left" p align="left"font style="font-family: Times New Roman;" class="_mt" size="2"In Januarynbsp;2010, the FASB issued guidance which modified the scope provisions that were originally contained in ASC 810-10 on noncontrolling interests and also expands required disclosures about the fair value measurements in accounting for a change in ownership of a subsidiary and previously held equity interests in business combinations achieved in stages. The guidance is effective for the first interim or annual reporting period ending on or after Decembernbsp;15, 2009 and is to be applied on a retrospective basis. Effective Januarynbsp;1, 2009, the Company adopted this guidance. /font/p/td/tr/table p style="margin-top: 0px; margin-bottom: 0px; font-size: 6px;"nbsp;/p table style="border-collapse: collapse;" border="0" cellspacing="0" cellpadding="0" width="100%" trtd width="5%"font class="_mt" size="1"nbsp;/font/td td valign="top" width="2%" align="left"font style="font-family: Times New Roman;" class="_mt" size="2"bull;/font/td td valign="top" width="1%"font class="_mt" size="1"nbsp;/font/td td valign="top" align="left" p align="left"font style="font-family: Times New Roman;" class="_mt" size="2"In October 2009, FASB issued ASU 2009-13 which amended revenue recognition guidance for arrangements with multiple deliverables. The new guidance eliminated the requirement that all undelivered elements have Vendor Specific Objective Evidence (VSOE) or Third Party Evidence (TPE) before an entity can recognize the portion of an overall arrangement fee that is attributable to items that already have been delivered. In the absence of VSOE or TPE of the standalone selling price for one or more delivered or undelivered elements in a multiple-element arrangement, the overall arrangement fee will be allocated to each element (both delivered and undelivered items) based on their relative estimated selling prices. /font/p/td/tr/table p style="margin-top: 6px; text-indent: 4%; margin-bottom: 0px;"font style="font-family: Times New Roman;" class="_mt" size="2"Application of the "residual method" of allocating an overall arrangement fee between delivered and undelivered elements will no longer be permitted upon adoption of this new FASB guidance. The provisions of this FASB guidance will be effective prospectively for revenue arrangements entered into or materially modified in fiscal years beginning on or after Junenbsp;15, 2010. The Company has elected an early adoption of ASU 2009-13, effective Januarynbsp;1, 2010. /font/p p style="margin-top: 0px; margin-bottom: 0px;"font class="_mt" size="1" /fontnbsp;/p p style="margin-top: 0px; margin-bottom: 0px; margin-left: 2%;"font style="font-family: Times New Roman;" class="_mt" size="2"bi(f) Reclassification /i/b/font/p p style="margin-top: 12px; text-indent: 4%; margin-bottom: 0px;"font style="font-family: Times New Roman;" class="_mt" size="2"Certain reclassifications have been made in the consolidated financial statements of prior periods to conform to the classification used in the current period. /font/p /div

Business acquisitions

6 Months Ended

Jun. 30, 2010

Statement [Line Items]

Business acquisitions

3. Business acquisitions

(a) Symphony Marketing Solutions, Inc.

On February 3, 2010, the Company acquired 100% of the outstanding equity interest in Symphony Marketing Solutions, Inc., a Delaware corporation ('Symphony'), for cash consideration of $29,303. Acquisition-related cost incurred by the Company amounted to $521, which have been expensed under 'Selling, general and administrative expenses' in the Consolidated Statements of Income. Through this acquisition, the Company intends to enhance its expertise in analytics and data management services.

The acquisition of Symphony was accounted for as a business combination, in accordance with the acquisition method. The operations of Symphony and the estimated fair market values of the assets and liabilities have been included in the Company's consolidated financial statements from the date of acquisition of February 3, 2010.

The purchase price has been allocated based on management's estimates of the fair values of the acquired assets and liabilities as follows:


Net assets and liabilities (excluding tangible fixed assets)	$	(3,259	)
Tangible fixed assets		2,612
Customer related intangible assets		12,460
Goodwill		14,168
Deferred tax assets, net		3,322

	$	29,303

The above acquired customer related intangible assets have estimated useful lives of 8 to 10 years.

(b) Acquisition of Delivery Center in Danville

In January 2010, the Company finalized an arrangement with Walgreens, the largest drug store chain in the U.S., to acquire a delivery center in Danville, Illinois and entered into a ten year master professional services agreement, or MPSA, with Walgreens. Pursuant to the terms of the MPSA, approximately 500 Walgreens accounting employees in Danville were transferred to Genpact in May 2010. By virtue of the combination of the acquisition of the delivery center and the entry into the MPSA, the Company has acquired an integrated set of activities and assets capable of being managed and conducted for the purpose of providing returns to the Company for a cash consideration of $16,347. Through this acquisition, the Company strengthens its offering in the healthcare industry.

The acquisition of the delivery center in Danville was accounted for as a business combination, in accordance with the acquisition method. The operations of Danville and the estimated fair market values of the assets and liabilities have been included in the Company's consolidated financial statements from the date of acquisition of May 1, 2010.

The purchase price has been allocated based on management's estimates of the fair values of the acquired assets and liabilities as follows:


Tangible fixed assets	$	12,825
Goodwill		2,083
Deferred tax assets, net		1,439

	$	16,347

Fair Value Measurements

6 Months Ended

Jun. 30, 2010

Statement [Line Items]

Fair Value Measurements

7. Fair Value Measurements

The Company measures certain financial assets and liabilities at fair value on a recurring basis, including derivative instruments, U.S. Treasury bills and notes, and loans held for sale. The fair value measurements of these derivative instruments, U.S. Treasury bills and notes, and loans held for sale were determined using the following inputs as of December 31, 2009 and June 30, 2010:


	As of December 31, 2009
	Fair Value Measurements at Reporting Date Using
			Quoted Prices in Active Markets for Identical Assets		Significant Other Observable Inputs		Significant Other Unobservable Inputs
	Total		(Level 1)		(Level 2)		(Level 3)
Assets
Derivative Instruments (Note a)	$	30,347	$	—	$	30,347	$	—
Loans held for sale (Note a)		552		—		—		552
U.S. Treasury bills and notes (Note c)		171,150		171,150		—		—

Total	$	202,049	$	171,150	$	30,347	$	552

Liabilities
Derivative Instruments (Note b)	$	159,965	$	—	$	159,965	$	—

Total	$	159,965	$	—	$	159,965	$	—


	As of June 30, 2010
	Fair Value Measurements at Reporting Date Using
			Quoted Prices in Active Markets for Identical Assets		Significant Other Observable Inputs		Significant Other Unobservable Inputs
	Total		(Level 1)		(Level 2)		(Level 3)
Assets
Derivative Instruments (Note a)	$	25,269	$	—	$	25,269	$	—
Loans held for sale (Note a)		605		—		—		605
U.S. Treasury bills and notes (Note c)		156,387		156,387		—		—

Total	$	182,261	$	156,387	$	25,269	$	605

Liabilities
Derivative Instruments (Note b)	$	136,425	$	—	$	136,425	$	—

Total	$	136,425	$	—	$	136,425	$	—

(a)	Included in prepaid expenses and other current assets, and other assets in the consolidated balance sheets.

(b)	Included in accrued expenses and other current liabilities, and other liabilities in the consolidated balance sheets.

(c)	Included in either cash and cash equivalents or short term investment, depending on the maturity profile, in the consolidated balance sheets.

Following is the reconciliation of loans held for sale, which have been measured at fair value using significant unobservable inputs:


	Three months ended June 30,					Six months ended June 30,
	2009		2010			2009		2010
Opening balance, net	$	759	$	548		$	759	$	552
Impact of fair value included in earnings		—		75			—		75
Settlements		—		(18	)		—		(22	)

Closing balance, net	$	759	$	605		$	759	$	605

The Company values the derivative instruments based on market observable inputs including both forward and spot prices for currencies. The quotes are taken from multiple independent sources including financial institutions. Loans held for sale are valued using collateral values based on inputs from a single source when the Company is not able to corroborate the inputs and assumptions with other relevant market information. Investments in U.S. Treasury bills and notes, which are classified as available-for-sale short term investments and cash and cash equivalents, depending on the maturity profile, are measured using quoted market prices at the reporting date multiplied by the quantity held.

Derivative financial instruments

6 Months Ended

Jun. 30, 2010

Statement [Line Items]

Derivative financial instruments

8. Derivative financial instruments

The Company is exposed to the risk of rate fluctuations on foreign currency assets and liabilities, and foreign currency denominated forecasted cash flows. The Company has established risk management policies, including the use of derivative financial instruments to hedge foreign currency assets and liabilities, and foreign currency denominated forecasted cash flows. These derivative financial instruments are largely deliverable and non-deliverable forward foreign exchange contracts. The Company enters into these contracts with counterparties which are banks / financial institutions and the Company considers the risks of non-performance by the counterparties as non-material. The forward foreign exchange contracts mature between zero and forty-two months and the forecasted transactions are expected to occur during the same period.

The following table presents the aggregate notional principal amounts of the outstanding derivative financial instruments together with the related balance sheet exposure:


	Notional principal amounts (Note a)				Balance sheet exposure asset (liability) (Note b)
	As of December 31, 2009		As of June 30, 2010		As of December 31, 2009			As of June 30, 2010
Foreign exchange forward contracts denominated in:
United States Dollars (sell) Indian Rupees (buy)	$	2,215,000	$	2,053,257	$	(115,883	)	$	(109,541	)
United States Dollars (sell) Mexican Peso (buy)		15,400		14,800		599			605
United States Dollars (sell) Philippines Peso (buy)		20,550		41,700		577			(459	)
Euro (sell) United States Dollars (buy)		44,329		54,358		(42	)		6,254
Euro (sell) Hungarian Forints (buy)		9,095		16,466		108			(317	)
Euro (sell) Romanian Leu (buy)		63,637		55,355		(7,781	)		(4,362	)
Japanese Yen (sell) Chinese Renminbi (buy)		62,483		80,867		(4,985	)		(6,141	)
Pound Sterling (sell) United States Dollars (buy)		51,149		49,437		406			3,154
Australian Dollars (sell) United States Dollars (buy)		26,461		29,696		(2,617	)		(349	)

					$	(129,618	)	$	(111,156	)

(a)

Notional amounts are key elements of derivative financial instrument agreements, but do not represent the amount exchanged by counterparties and do not measure the Company's exposure to credit or market risks. However, the amounts exchanged are based on the notional amounts and other provisions of the underlying derivative financial instruments agreements.

(b)	Balance sheet exposure is denominated in U.S. Dollars and denotes the mark-to-market impact of the derivative financial instruments on the reporting date.

The FASB guidance on Derivatives and Hedging requires companies to recognize all derivative instruments as either assets or liabilities at fair value in the statement of financial position. In accordance with the FASB guidance on Derivatives and Hedging, the Company designates foreign exchange forward contracts as cash flow hedges of forecasted revenues and purchase of services. In addition to this the Company also has derivative instruments that are not designated as hedges under the FASB guidance in order to hedge the fluctuations in foreign exchange rates for recognized balance sheet items such as receivables and inter-company borrowings.

The fair value of the derivative instruments and their location on the financial statements of the Company is summarized in the table below:


	Cash flow				Non-designated
	As of December 31, 2009		As of June 30, 2010		As of December 31, 2009		As of June 30, 2010
Assets
Prepaid expenses and other current assets	$	4,133	$	6,654	$	3,502	$	4,659
Other assets	$	22,712	$	13,956	$	—	$	—
Liabilities
Accrued expenses and other current liabilities	$	97,696	$	94,647	$	2,175	$	1,597
Other liabilities	$	60,094	$	40,181	$	—	$	—

Cash flow hedges

For derivative instruments that are designated and qualify as a cash flow hedge, the effective portion of the gain (loss) on the derivative instrument is reported as a component of accumulated other comprehensive income (loss) and reclassified into earnings in the same period or periods during which the hedged transaction affects earnings. Gains (losses) on the derivatives representing either hedge ineffectiveness or hedge components excluded from the assessment of effectiveness are recognized in earnings.

In connection with cash flow hedges, the Company has recorded as a component of accumulated other comprehensive income (loss) or OCI within equity a gain (loss) of ($87,001), and ($76,383), net of taxes, as of December 31, 2009 and June 30, 2010, respectively.

The gains / losses recognized in accumulated other comprehensive income (loss), and their effect on financial performance is summarized below:


Derivatives in Cash Flow Hedging Relationships	Amount of Gain (Loss) recognized in OCI on Derivatives (Effective Portion)					Location of Gain (Loss) reclassified from accumulated OCI into Statement of Income (Effective Portion)	Amount of Gain (Loss) reclassified from Accumulated OCI into Statement of Income (Effective Portion)												Location of Gain (Loss) recognized in Income on Derivatives (Ineffective Portion and Amount excluded from Effectiveness Testing)	Amount of Gain (Loss) recognized in income on Derivative (Ineffective Portion and Amount excluded from Effectiveness Testing)
Derivatives in Cash Flow Hedging Relationships	Six months ended June 30,						Three months ended June 30,						Six month ended June 30,							Three months ended June 30,				Six months ended June 30,
	2009		2010				2009			2010			2009			2010				2009		2010		2009		2010
Forward foreign exchange contracts	$	76,140	$	(19,192	)	Revenue	$	(727	)	$	(414	)	$	(545	)	$	(2,041	)	Foreign exchange (gains) losses, net	$	—	$	—	$	—	$	—
						Cost of revenue		(12,944	)		(13,819	)		(25,170	)		(26,763	)
						Selling, general and administrative expenses		(3,218	)		(3,475	)		(6,300	)		(7,118	)

	$	76,140	$	(19,192	)		$	(16,889	)	$	(17,708	)	$	(32,015	)	$	(35,922	)		$	—	$	—	$	—	$	—

Non designated Hedges


Derivatives not designated as hedging instruments	Location of (Gain) Loss recognized in Income on Derivatives	Amount of (Gain) Loss recognized in Income on Derivatives
		Three months ended June 30,					Six months ended June 30,
		2009			2010		2009			2010
Forward foreign exchange contracts (Note a)	Foreign exchange (gains) losses, net	$	(9,074	)	$	2,494	$	(3,418	)	$	(6,319	)
Forward foreign exchange contracts (Note b)	Foreign exchange (gains) losses, net		547			—		6,215			(234	)

		$	(8,527	)	$	2,494	$	2,797		$	(6,553	)

(a)

These forward foreign exchange contracts were entered into to hedge the fluctuations in foreign exchange rates for recognized balance sheet items such as receivables and inter-company borrowings, and were not originally designated as hedges under FASB guidance on Derivatives and Hedging. Realized (gains) losses and changes in the fair value of these derivatives are recorded in foreign exchange (gains) losses, net in the consolidated statements of income.

(b)

These forward foreign exchange contracts were initially designated as cash flow hedges under FASB guidance on Derivatives and Hedging. The net (gains) losses amounts of $6,215 and ($234) for the six months ended June 30, 2009 and 2010 respectively, and the net (gains) losses amounts of $547 and $0 for the three months ended June 30, 2009 and 2010 respectively, include the recognition of previously unrealized losses for certain derivative contracts previously accounted for within accumulated other comprehensive income (loss). These (gains) losses were recognized as certain forecasted transactions are no longer expected to occur and therefore hedge accounting is no longer applied. For the six months ended June 30, 2009 and 2010, unrealized (gains) losses of $7,328 and $0, respectively, and for the three months ended June 30, 2009 and 2010, unrealized (gains) losses of $ 1,660 and $0, respectively, were recognized in the consolidated statements of income related to these non-designated contracts. In addition, these amounts also include subsequent realized (gains) losses and changes in the fair value of these derivatives and are recorded in foreign exchange (gains) losses, net in the consolidated statements of income.

Share-based compensation

6 Months Ended

Jun. 30, 2010

Statement [Line Items]

Share-based compensation

12. Share-based compensation

The Company has issued options under the Genpact Global Holdings 2005 Plan (the "2005 Plan"), Genpact Global Holdings 2006 Plan (the "2006 Plan"), Genpact Global Holdings 2007 Plan (the "2007 Plan") and Genpact Limited 2007 Omnibus Incentive Compensation Plan (the "2007 Omnibus Plan") to eligible persons who are employees, directors and certain other persons associated with the Company.

From the date of adoption of the 2007 Omnibus Plan on July 13, 2007, the options forfeited, expired, terminated, or cancelled under any of the plans will be added to the number of shares otherwise available for grant under the 2007 Omnibus Plan.

The share-based compensation costs relating to the above plans during the six months ended June 30, 2009 and 2010 were $9,431 and $10,251, respectively, and for the three months ended June 30, 2009 and 2010 were $4,771 and $5,780, respectively, have been allocated to cost of revenue and selling, general, and administrative expenses.

There are no significant changes to the assumptions used to estimate the fair value of options granted during the six months ended June 30, 2010.

A summary of the options granted during the six months ended June 30, 2010 is set out below:


	Six months ended June 30, 2010
	Shares arising out of options			Weighted average exercise price		Weighted average remaining contractual life (years)	Aggregate intrinsic value
Outstanding as of January 1, 2010		20,393,499		$	10.23	7.2	$	—
Granted		1,483,000			15.95	—		—
Forfeited		(617,474	)		12.61	—		—
Expired		(26,351	)		15.91	—		—
Exercised		(1,867,490	)		6.14	—		17,541

Outstanding as of June 30, 2010		19,365,184		$	10.98	6.9	$	92,834

Vested and exercisable as of June 30, 2010 and expected to vest thereafter (Note a)		17,882,328		$	10.85	6.9	$	88,016
Vested and exercisable as of June 30, 2010		6,746,892		$	5.81	5.6	$	65,863
Weighted average grant date fair value of grants during the period	$	6.68

(a)	Options expected to vest reflect an estimated forfeiture rate.

Effective April 1, 2007, an amendment was made to the Indian Income Tax Act to subject specified securities allotted or transferred by an employer to its employees resident in India to fringe benefit tax, or FBT. When an employee covered under the Indian Income Tax Act exercises a stock option, the shares issued, or allocated and transferred, by the Company to such employee are subject to FBT. The employer liability for FBT arises and is expensed by the Company at the time of such employee's exercise of the stock option.

On August 18, 2009, a further amendment was made to the Indian Income Tax Act, with retroactive effect from April 1, 2009, abolishing the provisions of FBT. Thus any exercises of stock options by the employee on or after April 1, 2009, the shares issued, or allocated and transferred by the Company, would no longer be subject to FBT.

During the period when FBT was applicable, the Company was entitled to and the Company's plans allowed for the collection of the FBT payable from the employee in connection with and at the time of the stock option exercise. The FBT recovered from the employee was treated as an increase in the exercise price. The weighted average grant date fair value of stock options granted during the period when FBT was applicable reflected an exercise price that included the recovered tax. The FBT recovery by the Company from an employee was recorded as additional paid-in capital in the Consolidated Statements of Equity and Comprehensive Income (Loss).

Share Issuances Subject to Restrictions

In connection with the acquisition of Axis Risk Consulting Services Private Limited in 2007, 143,453 common shares were issued to selling shareholders. Of the common shares that were issued, 94,610 common shares were issued to selling shareholders who became employees of the Company and are subject to restrictions on transfer linked to continued employment with the Company for a specified period. The Company has accounted for such shares as compensation for services.

A summary of such shares granted that are subject to restrictions and accounted for as compensation for services, or restricted shares, during the six months ended June 30, 2010 is set out below:


	Six months ended June 30, 2010
	Number of Restricted Shares	Weighted Average Grant Date Fair Value
Outstanding as of January 1, 2010	47,306	$	14.04
Granted	—		—
Vested and allotted	(23,653)		14.04
Forfeited	—		—

Outstanding as of June 30, 2010	23,653	$	14.04

As of June 30, 2010, the total remaining unrecognized share-based compensation costs related to Restricted Shares amounted to $161 which will be recognized over the weighted average remaining requisite vesting period of 9 months.

Restricted Share Units

The Company grants stock awards in the form of restricted share units, or RSUs, under the 2007 Omnibus Plan.

Each RSU represents the right to receive one common share. The fair value of each RSU is the market price of one common share of the Company on the date of grant. The RSUs granted to date have vesting schedules of three to four years and a contractual period of ten years. The compensation expense is recognized on a straight line basis over the vesting term.

A summary of RSUs activity during the six months ended June 30, 2010 is set out below:


	Six months ended June 30, 2010
	Number of Restricted Share Units	Weighted Average Grant Date Fair Value
Outstanding as of January 1, 2010	325,000	$	10.09
Granted	—		—
Vested and allotted	—		—
Forfeited	—		—

Outstanding as of June 30, 2010	325,000	$	10.09

As of June 30, 2010, the total remaining unrecognized share-based compensation costs related to RSUs amounted to $2,233, which will be recognized over the weighted average remaining requisite vesting period of 2.33 years.

Performance Units

The Company also makes stock awards in the form of Performance Units, or PUs, under the 2007 Omnibus Plan.

During the quarter ended March 31, 2010, the Company granted PUs, wherein each PU represents the right to receive a common share based on the Company's performance against specified targets. These PUs vest after a three-year period. The fair value of each PU is the market price of one common share of the Company on the date of grant, and assumes that performance targets will be achieved. The compensation expense is recognized on a straight line basis over the vesting term. Over the performance period, the number of shares that will be issued will be adjusted upward or downward based upon the probability of achievement of the performance targets. The ultimate number of shares issued and the related compensation cost recognized as expense will be based on a comparison of the final performance metrics to the specified targets.

A summary of PUs activity during the six months ended June 30, 2010 is set out below:


	Six months ended June 30, 2010
	Number of Performance Units	Weighted Average Grant Date Fair Value
Outstanding as of January 1, 2010	—	$	—
Granted	600,000		16.25
Vested and allotted	—		—
Forfeited	—		—

Outstanding as of June 30, 2010	600,000	$	16.25

As of June 30, 2010, the total remaining unrecognized share-based compensation costs related to PUs amounted to $6,506, which will be recognized over the weighted average remaining requisite vesting period of 2.50 years.

Employee Stock Purchase Plan (ESPP)

On May 1, 2008, the Company adopted the Genpact Limited U.S. Employee Stock Purchase Plan and the Genpact Limited International Employee Stock Purchase Plan (together, the "ESPP").

The ESPP allowed eligible employees to purchase the Company's common shares through payroll deduction at 95% of the fair value per share on the last business day of each purchase interval ending on or prior to August 31, 2009. The purchase price has been reduced to 90% of the fair value per share on the last business day of each purchase interval commencing with effect from September 1, 2009. The dollar amount of common shares purchased under the ESPP shall not exceed the greater of 15% of the participating employee's base salary or $25 per calendar year. With effect from September 1, 2009, the offering periods commence on the first business day in March, June, September and December of each year and end on the last business day in the subsequent May, August, November and February of each year. 4,200,000 common shares have been reserved for issuance in the aggregate over the term of the ESPP.

During the six months ended June 30, 2009 and 2010, common shares issued under the ESPP were 19,300 and 20,648, respectively.

The ESPP was considered as non compensatory under the FASB guidance on Compensation-Stock Compensation until the purchase interval ending on or prior to August 31, 2009. As a result of the change in the discount rate, the ESPP is being considered compensatory with effect from September 1, 2009.

The compensation expenses for the ESPP are recognized in accordance with the FASB guidance on Compensation-Stock Compensation. During the six months and three months ended June 30, 2010, $34 and $19, respectively, has been recognized as compensation expense, and has been allocated to cost of revenue and selling, general, and administrative expenses.

Related party transactions	6 Months Ended
Related party transactions	Jun. 30, 2010
Statement [Line Items]
Related party transactions	18. Related party transactions The Company has entered into related party transactions with GE and companies in which GE has a majority ownership interest or on which it exercises significant influence (collectively referred to as "GE" herein). The Company has also entered into related party transactions with its non-consolidating affiliates and a customer in which one of the Company's directors has a controlling interest. The related party transactions can be categorized as follows: *Revenue from services* Prior to December 31, 2004, substantially all of the revenues of the Company were derived from services provided to GE entities. In connection with the 2004 Reorganization, GE entered into a Master Service Agreement, or MSA, with the Company. The GE MSA, as amended, provides that GE will purchase services in an amount not less than a minimum volume commitment, or MVC, of $360,000 per year for seven years beginning January 1, 2005, $270,000 in 2012, $180,000 in 2013 and $90,000 in 2014. Revenues in excess of the MVC can be credited, subject to certain limitations, against shortfalls in the subsequent years. On January 26, 2010, the Company extended its MSA, with GE by two years, through the end of 2016, including the minimum annual volume commitment of $360,000. The MSA also provides that the minimum annual volume commitment for each of the years 2014, 2015 and 2016 is $250,000, $150,000 and $90,000, respectively. For the six months ended June 30, 2009 and 2010, the Company recognized net revenues from GE of $222,449 and $231,118, respectively, representing 41% and 39%, respectively, of the consolidated total net revenues. For the three months ended June 30, 2009 and 2010, the Company recognized net revenues from GE of $110,428 and $117,780, respectively, representing 40% and 38%, respectively, of the consolidated total net revenues. For the three months and six months ended June 30, 2010, the Company recognized net revenues of $134 and $134, respectively, from a customer in which one of the Company's directors has a controlling interest. *Cost of revenue from services* The Company purchases certain services from GE mainly relating to communication and leased assets, which are included as part of operational expenses included in cost of revenue. For the six months ended June 30, 2009 and 2010, cost of revenue, net of recovery, included amounts of $2,540 and $2,582, respectively, and for the three months ended June 30, 2009 and 2010, cost of revenue, net of recovery, included amounts of $1,300 and $1,296, respectively, relating to services procured from GE. In addition, cost of revenue also includes a credit adjustment of $3,499 due to re-negotiation of certain service contracts. For the six months ended June 30, 2009 and 2010, cost of revenue from services also include training & recruitment cost of $360 and $579 respectively, and $207 and $236 for the three months ended June 30, 20 09 and 2010, respectively, from its non-consolidating affiliates. *Selling, general and administrative expenses* The Company purchases certain services from GE mainly relating to communication and leased assets, which are included as part of operational expenses included in selling, general and administrative expenses. For the six months ended June 30, 2009 and 2010, selling, general and administrative expenses, net of recovery, included amounts of $169 and $314, respectively, and for the three months ended June 30, 2009 and 2010, selling, general and administrative expenses, net of recovery, included amounts of $108 and $111, respectively, relating to services procured from GE. For the six months ended June 30, 2009 and 2010, selling, general, and administrative expenses also include a cost recovery, net, of $427 and $300, respectively, and for the three months ended June 30, 2009 and 2010, selling, general, and administrative expenses also in clude a cost recovery, net, of $188 and $78, respectively, in relation to cost recovery from its non-consolidating affiliates. *Other operating (income) expense, net* The Company provides certain shared services such as facility, recruitment, training, and communication to GE. Recovery for such services has been included as other operating income in the consolidated statements of income. For the six months ended June 30, 2009 and 2010, income from these services was ($2,432) and ($1,242), respectively, and for the three months ended June 30, 2009 and 2010, income from these services was ($1,079) and ($457), respectively. *Interest income* The Company earned interest income on short-term deposits placed with GE. For the six months ended June 30, 2009 and 2010, interest income earned on these deposits was $1,609 and $118, respectively, and for the three months ended June 30, 2009 and 2010, interest income earned on these deposits was $377 and $25, respectively. *Interest expense* The Company incurred interest expense on finance lease obligations from GE. For the six months ended June 30, 2009 and 2010, interest expense relating to such related party debt amounted to $370 and $142, respectively, and for the three months ended June 30, 2009 and 2010, interest expense relating to such related party debt amounted to $203 and $30, respectively. *Investment in equity affiliates* During the six months ended June 30, 2009 and 2010, the Company has made an investment of $296 and $2,324 respectively, in its non-consolidating affiliates and for the three months ended June 30, 2009 and 2010, the Company has made an investment of $296 and $324 respectively, in its non-consolidating affiliates.

Organization	6 Months Ended
Organization	Jun. 30, 2010
Statement [Line Items]
Organization	1. Organization *(a) Nature of Operations* The Company is a global leader in business process and technology management. The Company combines its process expertise, information technology expertise and analytical capabilities, together with operational insight derived from its experience in diverse industries, to provide a wide range of services using its global delivery platform. The Company's service offerings include finance and accounting, collections and customer service, insurance services, supply chain and procurement, analytics, enterprise application services and IT infrastructure services. The Company delivers services from a global network of approximately 40 locations in thirteen countries. The Company's service delivery locations, referred to as Delivery Centers, are in India, the United States ("U.S."), China, Mexico, Romania, The Netherlands, Hungary, The Philippines, Spain, Poland, Guatemala, So uth Africa and Morocco. *(b) Secondary Offering* On March 24, 2010, the Company completed a secondary offering of its common shares by certain of its shareholders that was priced at $15 per share. The offering consisted of 38,640,000 common shares, which included the underwriters exercise of their option to purchase an additional 5,040,000 common shares from the Company's shareholders at the offering price of $15 per share to cover over-allotments. All of the common shares were sold by shareholders of the Company and, as a result, the Company did not receive any of the proceeds from the offering. The Company incurred expenses in connection with the secondary offering of approximately $591, which have been recognized under 'Other income (expense), net' in the Consolidated Statement of Income for the six-months ended June 30, 2010. Upon the completion of the secondary offering, the G eneral Electric Company's ("GE") shareholding in the Company decreased to 9.1% and it ceased to be a significant shareholder although it continues to be a related party in accordance with the provisions of Regulation S-X Rule 1-02(s).

Accounts receivable, net of provision for doubtful receivables	6 Months Ended
	Jun. 30, 2010
Statement [Line Items]
Accounts receivable, net of provision for doubtful receivables	6. Accounts receivable, net of provision for doubtful receivables Accounts receivable were $258,911 and $290,793, and provision for doubtful receivables were $5,229 and $2,288, resulting in net accounts receivable balances of $253,682 and $288,505, as of December 31, 2009 and June 30, 2010, respectively. Accounts receivable from related parties were $117,697 and $128,057, and provision for doubtful receivables were $1,469 and $559, resulting in net accounts receivable balances of $116,228 and $127,498, as of December 31, 2009 and June 30, 2010, respectively.

Commitments and contingencies	6 Months Ended
Commitments and contingencies	Jun. 30, 2010
Statement [Line Items]
Commitments and contingencies	19. Commitments and contingencies *Capital commitments* As of December 31, 2009 and June 30, 2010, the Company has committed to spend $33,493 and $12,473 respectively, under agreements to purchase property, plant and equipment. This amount is net of capital advances paid in respect of these purchases. *Bank guarantees* The Company has outstanding bank guarantees amounting to $1,242 and $1,955 as of December 31, 2009 and June 30, 2010, respectively. Bank guarantees are generally provided to government agencies, excise and customs authorities for the purposes of maintaining a bonded warehouse. These guarantees may be revoked by the governmental agencies if they suffer any losses or damage through the breach of any of the covenants contained in the agreements. *Other commitments* The Company's Delivery Centers in India are 100% Export Oriented units or Software Technology Parks of India ("STPI") units under the STPI guidelines issued by the Government of India or are under qualifying operations of the Special Economic Zones Act, 2005. These units are exempted from customs, central excise duties, and levies on imported and indigenous capital goods, stores, and spares. The Company has executed legal undertakings to pay custom duty, central excise duty, levies, and liquidated damages payable, if any, in respect of imported and indigenous capital goods, stores, and spares consumed duty free, in the event that certain terms and conditions are not fulfilled.