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Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	Jun. 30, 2012	Jul. 27, 2012
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2012
Document Fiscal Year Focus	2012
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 Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		223,116,542

Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2012	Dec. 31, 2011
Current assets
Cash and cash equivalents	$ 436,310	$ 408,020
Accounts receivable, net	427,576	258,498
Accounts receivable from related party, net	190	143,921
Short term deposits	5,249
Deferred tax assets	55,458	46,949
Due from related party		10
Prepaid expenses and other current assets	159,934	127,721
Total current assets	1,084,717	985,119
Property, plant and equipment, net	180,521	180,504
Deferred tax assets	112,271	91,880
Investment in equity affiliates	356	220
Intangible assets, net	114,292	113,288
Goodwill	922,160	925,339
Other assets	112,766	107,037
Total assets	2,527,083	2,403,387
Current liabilities
Short-term borrowings	251,000	252,000
Current portion of long-term debt	29,173	29,012
Current portion of capital lease obligations	1,415	1,005
Current portion of capital lease obligations payable to related party		762
Accounts payable	13,848	20,951
Income taxes payable	50,844	20,118
Deferred tax liabilities	194	35
Due to related party		464
Accrued expenses and other current liabilities	355,103	337,481
Total current liabilities	701,577	661,828
Long-term debt, less current portion	59,300	73,930
Capital lease obligations, less current portion	1,928	846
Capital lease obligations payable to related party, less current portion		855
Deferred tax liabilities	3,251	1,905
Due to related party		9,154
Other liabilities	304,233	219,186
Total liabilities	1,070,289	967,704
Shareholders' equity
Preferred shares, $0.01 par value, 250,000,000 authorized, none issued
Common shares, $0.01 par value, 500,000,000 authorized, 222,347,968 and 222,997,072 issued and outstanding as of December 31, 2011 and June 30, 2012, respectively	2,228	2,222
Additional paid-in capital	1,165,819	1,146,203
Retained earnings	705,026	605,386
Accumulated other comprehensive income (loss)	(419,458)	(320,753)
Genpact Limited shareholders' equity	1,453,615	1,433,058
Noncontrolling interest	3,179	2,625
Total equity	1,456,794	1,435,683
Commitments and contingencies
Total liabilities and equity	2,527,083	2,403,387
Customer-related intangible assets
Current assets
Intangible assets, net	88,316	85,987
Marketing-related intangible assets
Current assets
Intangible assets, net	23,015	24,240
Other intangible assets
Current assets
Intangible assets, net	$ 2,961	$ 3,061

Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2012	Dec. 31, 2011
Preferred shares, par value	$ 0.01	$ 0.01
Preferred shares, authorized	250,000,000	250,000,000
Preferred shares, issued
Common shares, par value	$ 0.01	$ 0.01
Common shares, authorized	500,000,000	500,000,000
Common shares, issued	222,997,072	222,347,968
Common shares, outstanding	222,997,072	222,347,968

Consolidated Statements of Income - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
Consolidated Statements of Income - USD ($) $ in Thousands	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Net revenues
Net revenues from services-related party	$ 162	$ 122,783	$ 317	$ 235,744
Net revenues from services-others	467,469	274,840	902,793	492,432
Total net revenues	467,631	397,623	903,110	728,176
Cost of revenue
Services	285,222	254,030	550,687	468,517
Total cost of revenue	285,222	254,030	550,687	468,517
Gross profit	182,409	143,593	352,423	259,659
Operating expenses:
Selling, general and administrative expenses	114,253	86,724	219,258	154,165
Amortization of acquired intangible assets	5,790	5,140	11,080	8,217
Other operating (income) expense, net	(801)	665	(1,513)	(291)
Income from operations	63,167	51,064	123,598	97,568
Foreign exchange (gains) losses, net	(21,977)	(1,130)	(18,306)	(2,697)
Other income (expense), net	(699)	3,026	(823)	6,124
Income before Equity-method investment activity, net and income tax expense	84,445	55,220	141,081	106,389
Equity-method investment activity, net	13	134	26	267
Income before income tax expense	84,432	55,086	141,055	106,122
Income tax expense	21,633	14,357	38,000	27,479
Net Income	62,799	40,729	103,055	78,643
Net income attributable to noncontrolling interest	1,699	1,720	3,415	3,514
Net income attributable to Genpact Limited shareholders	61,100	39,009	99,640	75,129
Net income available to Genpact Limited common shareholders	$ 61,100	$ 39,009	$ 99,640	$ 75,129
Earnings per common share attributable to Genpact Limited common shareholders
Basic	$ 0.27	$ 0.18	$ 0.45	$ 0.34
Diluted	$ 0.27	$ 0.17	$ 0.44	$ 0.33
Weighted average number of common shares used in computing earnings per common share attributable to Genpact Limited common shareholders
Basic	223,182,251	221,297,842	222,996,243	221,153,301
Diluted	227,880,427	226,146,388	227,676,670	225,844,839

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Net Income	$ 62,799	$ 40,729	$ 103,055	$ 78,643
Other comprehensive income:
Net unrealized income (loss) on cash flow hedging derivatives, net of taxes	(77,768)	19,304	(33,241)	37,601
Other comprehensive income (loss)			(98,804)	58,860
Genpact Limited Shareholders
Net Income	61,100	39,009	99,640	75,129
Other comprehensive income:
Currency translation adjustments	(108,619)	13,463	(65,464)	21,055
Net unrealized income (loss) on cash flow hedging derivatives, net of taxes	(77,768)	19,304	(33,241)	37,601
Net unrealized gain (loss) on investment in U.S. Treasury bills		(15)		(11)
Other comprehensive income (loss)	(186,387)	32,752	(98,705)	58,645
Comprehensive income (loss)	(125,287)	71,761	935	133,774
Noncontrolling Interest
Net Income	1,699	1,720	3,415	3,514
Other comprehensive income:
Currency translation adjustments	(136)	121	(99)	215
Other comprehensive income (loss)	(136)	121	(99)	215
Comprehensive income (loss)	$ 1,563	$ 1,841	$ 3,316	$ 3,729

- 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 economic entity, including both controlling (parent) and noncontrolling interests. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, including 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 + Details

- Definition

Net of tax amount of unrealized holding gain (loss) before reclassification adjustments and transfers on available-for-sale securities.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Publisher FASB
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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+ Details

Consolidated Statements of Equity - USD ($) $ in Thousands	Total	Common shares	Additional Paid- in Capital	Retained Earnings	Accumulated Other Comprehensive Income (loss)	Non controlling interest
Beginning balance, value (in shares) at Dec. 31, 2010		220,916,960
Beginning balance, value at Dec. 31, 2010	$ 1,481,242	$ 2,208	$ 1,105,610	$ 421,092	$ (50,238)	$ 2,570
Issuance of common shares on exercise of options (Note 11) (in shares)		529,426
Issuance of common shares on exercise of options (Note 11)	5,672	$ 5	5,667
Issuance of common shares under the employee share purchase plan (Note 11) (in shares)		23,579
Issuance of common shares under the employee share purchase plan (Note 11)	318		318
Issuance of common shares on vesting of restricted share units (Note 11) (in shares)		87,500
Issuance of common shares on vesting of restricted share units (Note 11)		$ 1	(1)
Distribution to noncontrolling interest	(3,196)					(3,196)
Stock-based compensation expense (Note 11)	8,559		8,559
Comprehensive income:
Net Income	78,643			75,129		3,514
Other comprehensive income	58,860				58,645	215
End balance, value (in shares) at Jun. 30, 2011		221,557,465
End balance, value at Jun. 30, 2011	$ 1,630,098	$ 2,214	1,120,153	496,221	8,407	3,103
Beginning balance, value (in shares) at Dec. 31, 2011	222,347,968	222,347,968
Beginning balance, value at Dec. 31, 2011	$ 1,435,683	$ 2,222	1,146,203	605,386	(320,753)	2,625
Issuance of common shares on exercise of options (Note 11) (in shares)	375,088	375,088
Issuance of common shares on exercise of options (Note 11)	$ 3,150	$ 4	3,146
Issuance of common shares under the employee share purchase plan (Note 11) (in shares)		44,916
Issuance of common shares under the employee share purchase plan (Note 11)	$ 638		638
Net settlement on vesting of restricted share units (Note 11) (in shares)	229,100	229,100
Net settlement on vesting of restricted share units (Note 11)	$ (1,409)	$ 2	(1,411)
Distribution to noncontrolling interest	(2,762)					(2,762)
Stock-based compensation expense (Note 11)	17,243		17,243
Comprehensive income:
Net Income	103,055			99,640		3,415
Other comprehensive income	$ (98,804)				(98,705)	(99)
End balance, value (in shares) at Jun. 30, 2012	222,997,072	222,997,072
End balance, value at Jun. 30, 2012	$ 1,456,794	$ 2,228	$ 1,165,819	$ 705,026	$ (419,458)	$ 3,179

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011
Operating activities
Net income attributable to Genpact Limited shareholders	$ 99,640	$ 75,129
Net income attributable to noncontrolling interest	3,415	3,514
Net Income	103,055	78,643
Adjustments to reconcile net income to net cash provided by (used for) operating activities:
Depreciation and amortization	28,145	29,005
Amortization of debt issue costs	1,307	554
Amortization of acquired intangible assets	11,118	8,300
Reserve for doubtful receivables	(151)	1,853
Reserve for mortgage loans	107
Unrealized (gain) loss on revaluation of foreign currency asset/liability	(18,962)	(45)
Equity-method investment activity, net	26	267
Stock-based compensation expense	17,243	8,559
Deferred income taxes	(8,728)	(2,579)
Others, net	90	1,400
Change in operating assets and liabilities:
Increase in accounts receivable	(16,791)	(24,647)
Increase in other assets	(36,308)	(33,122)
Decrease in accounts payable	(5,076)	(2,374)
Decrease in accrued expenses and other current liabilities	(1,321)	(13,506)
Increase in income taxes payable	30,611	24,092
Increase in other liabilities	27,707	5,632
Net cash provided by operating activities	132,072	82,032
Investing activities
Purchase of property, plant and equipment	(41,602)	(12,106)
Proceeds from sale of property, plant and equipment	283	479
Investment in affiliates	(205)
Purchase of short term investments		(129,458)
Proceeds from sale of short term investments		206,443
Short term deposits placed	(26,493)
Redemption of short term deposits	20,410
Payment for business acquisitions, net of cash acquired	(36,927)	(561,075)
Net cash provided by (used for) investing activities	(84,534)	(495,717)
Financing activities
Repayment of capital lease obligations	(1,162)	(1,500)
Proceeds from long-term debt		120,000
Repayment of long-term debt	(15,000)	(25,000)
Short-term borrowings, net	(1,000)	252,000
Proceeds from issuance of common shares under stock based compensation plans	3,788	5,989
Payment for net settlement of stock based awards	(1,409)
Direct cost incurred in relation to Debt		(8,315)
Distribution to non-controlling interest	(2,762)	(3,196)
Net cash provided by (used for) financing activities	(17,545)	339,978
Effect of exchange rate changes	(1,703)	6,075
Net increase (decrease) in cash and cash equivalents	29,993	(73,707)
Cash and cash equivalents at the beginning of the period	408,020	404,034
Cash and cash equivalents at the end of the period	436,310	336,402
Supplementary information
Cash paid during the period for interest	4,212	1,509
Cash paid during the period for income taxes	40,266	23,498
Property, plant and equipment acquired under capital lease obligation	$ 1,178	$ 758

Organization

6 Months Ended

Jun. 30, 2012

Organization

1. Organization

Nature of Operations

We are a global leader in business process management and technology services, leveraging the power of smarter processes, smarter analytics and smarter technology to help our clients drive intelligence across the enterprise. We believe our Smart Enterprise Processes (SEP^SM) framework, our unique science of process combined with deep domain expertise in multiple industry verticals, leads to superior business outcomes. Our Smart Decision Services deliver valuable business insights to our clients through targeted analytics, re-engineering expertise, and advanced risk management. Making technology more intelligent by embedding it with process and data insights, we also offer a wide range of technology services. Driven by a passion for process innovation and operational excellence built on our Lean and Six Sigma DNA and the legacy of serving GE for more than 15 years, our 58,500+ professionals around the globe deliver services to more than 600 clients from a network of 68 delivery centers across 18 countries supporting more than 30 languages.

Prior to December 30, 2004, the business of the Company was conducted through various entities and divisions of the General Electric Company (“GE”). On December 30, 2004, in a series of transactions referred to as the “2004 Reorganization”, GE transferred such operations to the Company. In August 2007, the Company completed an initial public offering of its common shares, pursuant to which the Company and certain of its existing shareholders each sold 17,647,059 common shares. On March 24, 2010, the Company completed a secondary offering pursuant to which GE’s shareholding in the Company decreased to 9.1% and it ceased to be a significant shareholder, although it continued to be a related party. GE’s shareholding has subsequently further declined to less than 5.0%, as a result of which GE is no longer considered a related party.

Summary of significant accounting policies

6 Months Ended

Jun. 30, 2012

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, 2011.

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 consolidated financial statements have been prepared on a consolidated basis and reflect the 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. GAAP 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 reserve for doubtful receivables and the valuation allowance for deferred tax assets, the valuation of derivative financial instruments, the measurements of stock-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 estimates 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) Business combinations, goodwill and other intangible assets

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. Contingent consideration is included within the acquisition cost and is recognized at its fair value on acquisition date. A liability resulting from contingent consideration is remeasured to fair value at each reporting date until the contingency is resolved. Changes in fair value are recognized in earnings. All assets and liabilities of the acquired businesses, including goodwill, are assigned to reporting units.

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 December 31, based on a number of factors including operating results, business plans and future cash flows. The Company performs an assessment of qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. Based on the assessment of events or circumstances, the Company performs the quantitative assessment of goodwill impairment if it determines that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If based on the quantitative impairment analysis the carrying value of the goodwill of the Company exceeds the fair value of that goodwill, an impairment loss is recognized in an amount equal to the excess. In addition, the Company shall perform the qualitative assessment of Goodwill impairment between annual tests if an event occurs or circumstances change that would more likely than not reduce the fair value of the Company below its carrying amount.

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:


Customer-related intangible assets		2-14 years
Marketing-related intangible assets		1-10 years
Contract-related intangible assets		1 year
Other intangible assets		3-9 years

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.

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 on the acquisition date and reports it under ‘Other operating (income) expense, net’ in the Consolidated Statements of Income.

(d) 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 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 ongoing evaluation of the credit worthiness of the corporations and banks with which it does business. Short term deposits are with GE. To reduce its credit risk on accounts receivable, the Company performs an ongoing credit evaluation of customers. GE accounted for 36% and 33% of receivables as of December 31, 2011 and June 30, 2012, respectively. GE accounted for 32% and 27% of revenues for the six months ended June 30, 2011 and 2012, respectively, and for 31% and 27% of revenues for the three months ended June 30, 2011 and 2012, respectively.

(e) Recently adopted accounting pronouncements

The authoritative bodies release standards and guidance which are assessed by management for impact on the Company’s consolidated financial statements.

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 have a material impact on the consolidated results of operations, cash flows, financial position or disclosures:

•

In September 2011, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update No. (“ASU”) 2011-08, “Testing Goodwill for Impairment”. The objective of this update is to simplify how entities test goodwill for impairment. This update permits an entity to first assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform the two-step goodwill impairment test. The update is effective for annual and interim goodwill impairment tests performed for fiscal years beginning after December 15, 2011. Early adoption is permitted, including for annual and interim goodwill impairment tests performed as of a date before September 15, 2011. Effective January 1, 2012, the Company adopted ASU 2011-08.

•

In June 2011, the FASB issued ASU No. 2011-05 – “Comprehensive Income (Topic 220): Presentation of Comprehensive Income”, amended by ASU 2011-12 issued in December 2011, an amendment to the existing guidance on the presentation of comprehensive income. Under the amended guidance, an entity has the option to present the total of comprehensive income, the components of net income, and the components of other comprehensive income either in a single continuous statement of comprehensive income or in two separate but consecutive statements. In both choices, an entity is required to present each component of net income along with total net income, each component of other comprehensive income along with a total for other comprehensive income, and a total amount for comprehensive income. This update eliminates the option in U.S. GAAP to present other comprehensive income in the statement of changes in equity. The amendments are effective on a retrospective basis for fiscal years, and interim periods within those years, beginning on or after December 15, 2011. Effective January 1, 2012, the Company adopted ASU 2011-05.

•

In May 2011, the FASB issued amendments to the existing guidance on fair value measurement in Accounting Standards Update No. 2011-04 — “Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs”. The amendments are intended to create consistency between U.S. generally accepted accounting principles and International Financial Reporting Standards on measuring fair value and disclosing information about fair value measurements. The amendments clarify the application of existing fair value measurement requirements including (i) the application of the highest and best use valuation premise concepts, (ii) measuring the fair value of an instrument classified in a reporting entity’s shareholders’ equity, and (iii) quantitative information required for fair value measurements categorized within Level 3. In addition, the amendments require additional disclosure for Level 3 measurements regarding the sensitivity of fair value to changes in unobservable inputs and any interrelationships between those inputs. The amendments in this update are effective for fiscal years, and interim periods beginning on or after December 15, 2011. These changes are required to be applied prospectively. Effective January 1, 2012, the Company adopted ASU 2011-04.

Business acquisitions

6 Months Ended

Jun. 30, 2012

Business acquisitions

3. Business acquisitions

(a) Headstrong Corporation

On May 3, 2011, the Company acquired 100% of the outstanding common shares of Headstrong Corporation, a Delaware corporation (“Headstrong”) for $550,000 in cash subject to adjustment based on closing date net working capital, funded indebtedness, seller expenses and amount of cash and cash equivalents. During the six months ended June 30, 2012, the purchase consideration for the acquisition has been adjusted for closing working capital and final settlement of seller expenses. As part of acquisition, the total amount paid by the Company, net of $25,845 of cash acquired, is $558,363 (including $19,205 of seller expenses). There are no contingent consideration arrangements in connection with the acquisition. Pursuant to the terms of the acquisition agreement and final settlement with the sellers, the purchase consideration comprised the following:


Enterprise value	$	550,000
Net working capital adjustment		8,363
Cash and cash equivalents		25,845
Funded Indebtedness		—
Seller expenses liability		(19,205	)
Total purchase price	$	565,003

As part of the acquisition, the total amount paid by the Company, net of $25,845 of cash acquired, is $558,363 (including $19,205 of seller expenses).

Headstrong is a global provider of comprehensive consulting and IT services with a specialized focus in capital markets and healthcare. With this acquisition, the Company acquired critical domain and technology expertise in the capital markets industry vertical.

The acquisition has been accounted for under the acquisition method of accounting in accordance with ASC 805, Business Combinations. The assets and liabilities of Headstrong were recorded at fair value at the date of acquisition. During the current period the Company has adjusted the fair value of assets and liabilities recorded as of the date of acquisition with a corresponding adjustment to goodwill for measurement period adjustments. The following table summarizes the final allocation of the purchase price based on the fair value of the assets acquired and the liabilities assumed as a result of the Headstrong acquisition:


Cash consideration	$	565,003
Acquisition related costs included in selling, general and administrative expenses		5,616
Recognized amounts of identifiable assets acquired and liabilities assumed
Cash and cash equivalents	$	25,845
Current assets		62,121
Tangible fixed assets		14,634
Intangible assets		91,020
Deferred tax assets, net		21,748
Other non-current assets		11,968
Current liabilities		(42,815	)
Long term liabilities		(6,274	)

Total identifiable net assets acquired	$	178,247
Goodwill		386,756

Total	$	565,003

The fair value of the current assets acquired includes trade receivables with a fair value of $56,257. The gross amount due is $56,497, of which $240 is expected to be uncollectable.

The following table summarizes the final amounts recognized for assets acquired and liabilities assumed as of the acquisition date, as well as adjustments made during the measurement period to the amounts initially recorded (measurement period adjustments). The measurement period adjustments did not have a significant impact on our consolidated statements of income, balance sheets or cash flows in any period and, thus, were recorded in the consolidated balance sheet as of June 30, 2012.


	Amounts recognized as of Acquisition Date(Provisional)		Measurement Period Adjustments			Amounts recognized as of Acquisition Date(Final)
Cash and Cash equivalents		25,845		—			25,845
Net assets acquired, other than cash and cash equivalents		149,281		3,121			152,402
Goodwill		389,969		(3,213	)		386,756

Total purchase price	$	565,095	$	(92	)	$	565,003

Goodwill represents the excess of the purchase price over the fair value of the net assets (including deferred taxes) acquired and is not deductible for tax purposes. The acquisition of Headstrong resulted in the addition of a new reporting unit to the Company and accordingly the acquisition related goodwill has been allocated to such new reporting unit. The amortizable intangible assets are being 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. The fair value and estimated useful lives of the intangibles are as follows:


	Fair value		Estimated useful life
Customer related intangibles	$	68,450		2 to 11 years
Marketing related intangibles		21,820		10 years
Other intangibles		750		7 years

The weighted average amortization period in respect of the acquired intangible assets is 10 years.

(b) Accounting Plaza B.V

On April 25, 2012, the Company acquired 100% of the outstanding shares of Accounting Plaza B.V., a private limited liability company incorporated under the laws of the Netherlands (“Accounting Plaza”), for cash consideration of $38,698 subject to adjustments based on transfer of pension funds, underfunding in pension funds, sellers warranty breaches including certain other transactions and transaction costs. As of June 30, 2012, the purchase consideration for the acquisition is pending finalization of the aforesaid adjustments. There are no contingent consideration arrangements in connection with the acquisition.

As per the terms of the acquisition agreement with sellers, the preliminary estimated purchase consideration as of June 30, 2012 comprised the following:


Initial consideration	$	38,698
Estimated adjustment for transfer of pension funds		—
Estimated adjustment for underfunding in pension funds		—
Estimated adjustment for sellers warranty breaches and certain other transactions		—
Estimated adjustment for transaction costs		(107	)
Preliminary estimated purchase consideration	$	38,591

Accounting Plaza is a provider of finance and accounting, human resources and PeopleSoft ERP services. This acquisition strengthens the Company’s domain expertise in the retail industry and significantly expands its presence in Europe.

The acquisition has been accounted for under the acquisition method of accounting in accordance with ASC 805, Business Combinations. The assets and liabilities of Accounting Plaza were recorded at fair value as of the date of acquisition. The Company will continue to evaluate certain assets and liabilities as new information is obtained about facts and circumstances that existed as of the acquisition date and, if known, would have resulted in the recognition of those assets and liabilities as of that date. Changes to the assets and liabilities recorded may result in a corresponding adjustment to goodwill, and the measurement period will not exceed one year from the acquisition date. The following table summarizes the preliminary allocation of the preliminary estimated purchase consideration based on the fair value of the assets acquired and the liabilities assumed as of the date of acquisition:


Preliminary estimated purchase consideration	$	38,591
Acquisition related costs included in selling, general and administrative expenses		434
Recognized amounts of identifiable assets acquired and liabilities assumed
Cash and cash equivalents	$	1,664
Current assets		11,327
Tangible fixed assets		2,010
Intangible assets		13,138
Deferred tax asset/ (liability), net		(2,711	)
Other non-current assets		971
Current liabilities		(9,062	)
Other liabilities		(4,188	)
Total identifiable net assets acquired	$	13,149
Goodwill		25,442
Total	$	38,591

The preliminary estimated fair value of the current assets acquired includes trade receivables with an estimated fair value of $9,744. The gross amount due is $9,917, of which $173 is expected to be uncollectable.

Goodwill representing the excess of the preliminary estimated purchase price over the fair value of the net assets (including deferred taxes) acquired is not deductible for tax purposes and has been allocated to the Europe reporting unit.

The amortizable intangible assets acquired are being 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. The preliminary estimated value and estimated useful lives of the intangibles are follows:


	Preliminary Estimated value		Estimated useful life
Customer related intangibles	$	13,138		3 – 10 years

The weighted average amortization period in respect of the acquired intangible assets is 7 years.

(c) Atyati Technologies Private Limited

On May 14, 2012, the Company entered into a definitive agreement to acquire Atyati Technologies Private Limited, a private limited company incorporated in India (“Atyati”) for a cash consideration of $17,578 subject to adjustment for closing date cash and net working capital balances. Atyati is a cloud-hosted technology platform provider for the rural banking sector in India. As of June 30, 2012, the acquisition of Atyati has not been consummated due to the non-fulfillment of certain closing conditions specified in the acquisition agreement.

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Cash and cash equivalents

6 Months Ended

Jun. 30, 2012

Cash and cash equivalents

4. Cash and cash equivalents

Cash and cash equivalents as of December 31, 2011 and June 30, 2012 comprise:


	As of December 31, 2011		As of June 30, 2012
Deposits with banks	$	267,467	$	147,971
U.S. Treasury bills		—		133,997
Other cash and bank balances		140,553		154,342

Total	$	408,020	$	436,310

Cash and cash equivalents as of December 31, 2011 and June 30, 2012, include restricted cash balances of $254 and $601, respectively. Restrictions are primarily attributable to margin requirements against bank guarantees, balances designated for statutory payments, and deposits for foreign currency advances on which the bank has created a lien.

- Definition

The entire disclosure for cash and cash equivalent footnotes, which may include the types of deposits and money market instruments, applicable carrying amounts, restricted amounts and compensating balance arrangements. Cash and equivalents include: (1) currency on hand (2) demand deposits with banks or financial institutions (3) other kinds of accounts that have the general characteristics of demand deposits (4) short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments maturing within three months from the date of acquisition qualify.

+ References

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+ Details

Accounts receivable, net of reserve for doubtful receivables

6 Months Ended

Jun. 30, 2012

Accounts receivable, net of reserve for doubtful receivables

5. Accounts receivable, net of reserve for doubtful receivables

Accounts receivable were $411,123 and $435,693 and reserve for doubtful receivables were $8,704 and $7,927, resulting in net accounts receivable balances of $402,419 and $427,766 as of December 31, 2011 and June 30, 2012, respectively. In addition, accounts receivable due after one year of $20,579 and $19,697 as of December 31, 2011 and June 30, 2012, respectively, are included under “Other Assets” in the Consolidated Balance Sheets.

Accounts receivable from related parties were $144,782 and $200, and reserve for doubtful receivables were $861 and $10, resulting in net accounts receivable balances of $143,921 and $190, as of December 31, 2011 and June 30 2012, respectively

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Fair Value Measurements

6 Months Ended

Jun. 30, 2012

Fair Value Measurements

6. Fair Value Measurements

The Company measures certain financial assets and liabilities at fair value on a recurring basis, including derivative instruments, and loans held for sale. The fair value measurements of these derivative instruments and loans held for sale were determined using the following inputs as of December 31, 2011 and June 30, 2012:


	As of December 31, 2011
	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)	$	8,877	$	—	$	8,877	$	—
Loans held for sale (Note a)		469		—		—		469

Total	$	9,346	$	—	$	8,877	$	469

Liabilities
Derivative Instruments (Note b)	$	221,628	$	—	$	221,628	$	—

Total	$	221,628	$	—	$	221,628	$	—


	As of June 30, 2012
	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)	$	9,786	$	—	$	9,786	$	—
Loans held for sale (Note a)		360		—		—		360
U.S. Treasury bills and notes (Note c)		133,997		133,997		—		—

Total	$	144,143	$	133,997	$	9,786	$	360

Liabilities
Derivative Instruments (Note b)	$	273,570	$	—	$	273,570	$	—

Total	$	273,570	$	—	$	273,570	$	—

(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.

The following table sets forth 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,
	2011		2012			2011			2012
Opening balance, net	$	529	$	448		$	530		$	469
Impact of fair value included in earnings		—		(88	)		—			(108	)
Settlements		—		—			(1	)		(1	)

Closing balance, net	$	529	$	360		$	529		$	360

The Company values the derivative instruments based on market observable inputs including both forward and spot prices for currencies. The quotes are taken from an independent market database. 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.

- Definition

The entire disclosure of the fair value measurement of assets and liabilities, which includes financial instruments measured at fair value that are classified in shareholders' equity, which may be measured on a recurring or nonrecurring basis.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Footnote 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 33
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Derivative financial instruments

6 Months Ended

Jun. 30, 2012

Derivative financial instruments

7. 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 or other financial institutions and considers the risks of non-performance by the counterparties as not material. The forward foreign exchange contracts mature between zero and fifty four 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, 2011		As of June 30, 2012		As of December 31, 2011			As of June 30, 2012
Foreign exchange forward contracts denominated in:
United States Dollars (sell) Indian Rupees (buy)	$	1,856,100	$	1,815,000	$	(210,297	)	$	(264,335	)
United States Dollars (sell) Mexican Peso (buy)		7,200		15,600		(461	)		(339	)
United States Dollars (sell) Philippines Peso (buy)		36,900		50,100		872			1,952
Euro (sell) United States Dollars (buy)		77,836		89,723		2,821			4,866
Euro (sell) Hungarian Forints (buy)		9,950		11,027		(953	)		(16	)
Euro (sell) Romanian Leu (buy)		60,361		67,746		416			(1,396	)
Japanese Yen (sell) Chinese Renminbi (buy)		52,434		46,546		(5,381	)		(3,046	)
Pound Sterling (sell) United States Dollars (buy)		93,996		114,979		2,588			1,105
Australian Dollars (sell) United States Dollars (buy)		68,637		80,335		(2,356	)		(2,575	)

					$	(212,751	)	$	(263,784	)

(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. 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.

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 for forecasted revenues and the purchase of services. In addition to this program the Company has derivative instruments not designated as hedges under the FASB guidance, which it uses to hedge the foreign exchange risks related to balance sheet items such as receivables and inter-company borrowings denominated in currencies other than the underlying functional currency.

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


	Cash flow				Non-designated
	As of December 31, 2011		As of June 30, 2012		As of December 31, 2011		As of June 30, 2012
Assets
Prepaid expenses and other current assets	$	4,545	$	5,239	$	782	$	1,908
Other assets	$	3,550	$	2,639	$	—	$	—
Liabilities
Accrued expenses and other current liabilities	$	56,377	$	83,133	$	10,527	$	10,129
Other liabilities	$	154,724	$	180,308	$	—	$	—

Cash flow hedges

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

In connection with cash flow hedges, the gains (losses) recorded as a component of other comprehensive income (loss) or OCI and the related tax effects are summarized below:


	Three months ended June 30, 2011									Three months ended June 30, 2012									Six months ended June 30, 2011									Six months ended June 30, 2012
	Before- Tax amount			Tax (Expense) or Benefit			Net of tax Amount			Before-Tax amount			Tax (Expense) or Benefit			Net of tax Amount			Before-Tax amount			Tax (Expense) or Benefit			Net of tax Amount			Before-Tax amount			Tax (Expense) or Benefit			Net of tax Amount
Opening balance		(1,390	)		(1,452	)		62			(135,486	)		(48,132	)		(87,354	)		(27,482	)		(9,247	)		(18,235	)		(203,006	)		(71,125	)		(131,881	)

Net gains (losses) reclassified into statement of income on completion of hedged transactions		(9,312	)		(3,461	)		(5,851	)		(6,959	)		(2,379	)		(4,580	)		(25,344	)		(9,157	)		(16,187	)		(6,840	)		(2,253	)		(4,587	)
Changes in fair value of effective portion of outstanding derivatives, net		21,240			7,787			13,453			(127,035	)		(44,687	)		(82,348	)		31,300			9,886			21,414			(59,396	)		(21,568	)		(37,828	)
Unrealised gain (loss) on cash flow hedging derivatives, net		30,552			11,248			19,304			(120,076	)		(42,308	)		(77,768	)		56,644			19,043			37,601			(52,556	)		(19,315	)		(33,241	)

Closing balance as of June 30		29,162			9,796			19,366			(255,562	)		(90,440	)		(165,122	)		29,162			9,796			19,366			(255,562	)		(90,440	)		(165,122	)

The gains / losses recognized in other comprehensive income (loss), and their effect on financial performance are 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 OCI into Statement of Income (Effective Portion)	Amount of Gain (Loss) reclassified from 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 months ended June 30,							Three months ended June 30,				Six months ended June 30,
	2011		2012				2011			2012			2011			2012				2011		2012		2011		2012
Forward foreign exchange contracts	$	31,300	$	(59,396	)	Revenue	$	(2,785	)	$	(1,156	)	$	(4,237	)	$	(2,442	)	Foreign exchange(gains) losses, net	$	—	$	—	$	—	$	—
						Cost of revenue		(5,154	)		(4,518	)		(17,456	)		(3,411	)
						Selling, general and administrative expenses		(1,373	)		(1,286	)		(3,651	)		(987	)

	$	31,300	$	(59,396	)		$	(9,312	)	$	(6,960	)	$	(25,344	)	$	(6,840	)		$	—	$	—	$	—	$	—

Non designated Hedges


		Amount of (Gain) Loss recognized in Income on Derivatives
	Location of (Gain) Loss recognized in Income on Derivatives	Three months ended June 30,						Six months ended June 30,
Derivatives not designated as hedging instruments	Location of (Gain) Loss recognized in Income on Derivatives	2011			2012			2011			2012
Forward foreign exchange contracts (Note a)	Foreign exchange (gains) losses, net	$	(390	)	$	(10,566	)		(2	)		(1,587	)

		$	(390	)	$	(10,566	)	$	(2	)	$	(1,587	)

(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.

- Definition

The entire disclosure for the entity's entire derivative instruments and hedging activities. Describes an entity's risk management strategies, derivatives in hedging activities and non-hedging derivative instruments, the assets, obligations, liabilities, revenues and expenses arising therefrom, and the amounts of and methodologies and assumptions used in determining the amounts of such items.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 30
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6441202&loc=d3e80720-113993

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4C
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624171-113959

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Paragraph 4B
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624163-113959

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=7476318&loc=d3e41620-113959

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4D
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624177-113959

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-Publisher FASB
-Name Accounting Standards Codification
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-Section 50
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-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5579240-113959

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
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-Section 50
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-URI http://asc.fasb.org/extlink&oid=7668309&loc=d3e80784-113994

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-Name Accounting Standards Codification
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-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5579245-113959

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
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Reference 14: http://www.xbrl.org/2003/role/presentationRef
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Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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Reference 16: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5580258-113959

Reference 17: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Publisher FASB
-Name Accounting Standards Codification
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Reference 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Publisher FASB
-Name Accounting Standards Codification
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Reference 21: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 45
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 22: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 44
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Property, plant and equipment, net

6 Months Ended

Jun. 30, 2012

Property, plant and equipment, net

8. Property, plant and equipment, net

Property, plant and equipment, net consist of the following:


	As of December 31, 2011			As of June 30, 2012
Property, plant and equipment, gross	$	451,415			$	463,294
Less: Accumulated depreciation and amortization		(270,911	)			(282,773	)

Property, plant and equipment, net	$	180,504			$	180,521

Depreciation expense on property, plant and equipment for the six months ended June 30, 2011 and 2012 was $23,839 and $22,422, respectively, and for the three months ended June 30, 2011 and 2012 was $12,066 and $11,316, respectively. The amount of computer software amortization for the six months ended June 30, 2011 and 2012 was $6,507 and $5,958, respectively and for the three months ended June 30, 2011 and 2012 was $3,315 and $2,987 respectively.

The above depreciation and amortization expense includes the effect of reclassification of foreign exchange (gains) losses related to the effective portion of the foreign currency derivative contracts amounting to $1,341 and $235 for the six months ended June 30, 2011 and 2012, respectively, and $379 and $312 for the three months ended June 30, 2011 and 2012, respectively.

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

+ References + Details

Goodwill and intangible assets

6 Months Ended

Jun. 30, 2012

Goodwill and intangible assets

9. Goodwill and intangible assets

The following table presents the changes in goodwill for the year ended December 31, 2011 and six months ended June 30, 2012:


	As of December 31, 2011			As of June 30, 2012
Opening balance	$	570,153		$	925,339
Goodwill relating to acquisition consummated during the period		414,158			25,442
Adjustment to preliminary purchase accounting for Headstrong		—			(3,213	)
Effect of exchange rate fluctuations		(58,972	)		(25,408	)

Closing balance	$	925,339		$	922,160

The total amount of goodwill deductible for tax purposes is $7,562 and $7,120 as of December 31, 2011 and June 30, 2012, respectively.

The Company’s intangible assets acquired either individually or with a group of other assets or in a business combination are as follows:


	As of December 31, 2011						As of June 30, 2012
	Gross carrying amount		Accumulated amortization		Net		Gross carrying amount		Accumulated amortization		Net
Customer-related intangible assets	$	275,859	$	189,872	$	85,987	$	279,331	$	191,015	$	88,316
Marketing-related intangible assets		40,552		16,312		24,240		40,096		17,081		23,015
Contract-related intangible assets		1,219		1,219		—		1,130		1,130		—
Other intangible assets		3,541		480		3,061		3,542		581		2,961

	$	321,171	$	207,883	$	113,288	$	324,099	$	209,807	$	114,292

Amortization expenses for intangible assets as disclosed in the consolidated statements of income under amortization of acquired intangible assets for the six months ended June 30, 2011 and 2012 were $8,217 and $11,080, respectively, and for the three months ended June 30, 2011 and 2012 were $5,140 and $5,790, respectively. Intangible assets recorded for the 2004 Reorganization include the incremental value of the minimum volume commitment from GE, entered into contemporaneously with the 2004 Reorganization, over the value of the pre-existing customer relationship with GE. The amortization of this intangible asset for the six months ended June 30, 2011 and 2012 was $83 and $38, respectively, and for the three months ended June 30, 2011 and 2012 was $41 and $18, respectively, and has been reported as a reduction of revenue. As of June 30, 2012, the unamortized value of the intangible asset was $40, which will be amortized in future periods and reported as a reduction of revenue.

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

Employee benefit plans

6 Months Ended

Jun. 30, 2012

Employee benefit plans

10. Employee benefit plans

The Company has employee benefit plans in the form of certain statutory and other schemes covering its employees.

Defined benefit plans

In accordance with Indian law, the Company provides a defined benefit retirement plan (the “Gratuity Plan”) covering substantially all of its Indian employees. In accordance with Mexican law, the Company provides termination benefits (the “Mexican Plan”) to all of its Mexican employees. In addition, some of the company’s subsidiaries in Philippines (the “Philippines Plan”) and Japan (the “Japan Plan”) have sponsored defined benefit retirement programs.

Net defined benefit plan costs for the three months and six months ended June 30, 2011 and 2012 include the following components:


	Three months ended June 30,						Six months ended June 30,
	2011			2012			2011			2012
Service costs	$	860		$	961		$	1,553		$	1,974
Interest costs		378			445			713			915
Amortization of actuarial loss		140			166			277			339
Expected return on plan assets		(160	)		(202	)		(330	)		(412	)

Net Gratuity Plan costs	$	1,218		$	1,370		$	2,213		$	2,816

Defined contribution plans

During the three months and six months ended June 30, 2011 and 2012, the Company contributed the following amounts to defined contribution plans in various jurisdictions:


	Three months ended June 30,				Six months ended June 30,
	2011		2012		2011		2012
India	$	2,749	$	3,439	$	6,069	$	6,917
U.S.		510		739		1,168		1,766
U.K.		316		442		523		750
Hungary		9		7		22		46
China		2,088		2,958		4,261		5,791
Mexico		7		4		18		21
South Africa		137		84		164		164
Morocco		37		59		72		89
Hongkong		—		9		—		17
Netherlands		—		429		—		429
Philippines		—		4		—		7

Total	$	5,853	$	8,174	$	12,297	$	15,997

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-URI http://asc.fasb.org/topic&trid=2235017

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Implementation Guide (Q and A)
-Number FAS88
-Paragraph 63
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 106
-Paragraph 518
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 03-2
-Paragraph 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 87
-Paragraph 264
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph q
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph h
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 8
-Subparagraph m
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5, 6, 7, 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 158
-Paragraph 7, 21, 22
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS106-2
-Paragraph 20, 21, 22
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 30
-Paragraph 26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Stock-based compensation

6 Months Ended

Jun. 30, 2012

Stock-based compensation

11. Stock-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 2007 Omnibus Plan was amended and restated on April 11, 2012 to increase the number of common shares authorized for issuance by 5,593,200 shares to 15,000,000 shares.

The stock-based compensation costs relating to the above plans during the six months ended June 30, 2011 and 2012 were $8,519 and $17,166, respectively, and for the three months ended June 30, 2011 and 2012 were $5,472 and $9,941, respectively. These costs have been allocated to cost of revenue and selling, general, and administrative expenses.

Stock options

A summary of the options activity during the six months ended June 30, 2012 is set out below:


	Six months ended June 30, 2012
	Shares arising out of options			Weighted average exercise price		Weighted average remaining contractual life (years)		Aggregate intrinsic value
Outstanding as of January 1, 2012		13,734,820		$	10.58		5.4		—
Granted		—			—		—		—
Forfeited		(236,485	)		10.83		—		—
Expired		(54,655	)		15.32		—		—
Exercised		(375,088	)		8.40		—		3,087

Outstanding as of June 30, 2012		13,068,592		$	10.61		4.8	$	78,655

Vested and exercisable as of June 30, 2012 and expected to vest thereafter (Note a)		12,748,385		$	10.55		4.8	$	77,526
Vested and exercisable as of June 30, 2012		9,651,170		$	9.53		4.3	$	68,548
Weighted average grant date fair value of grants during the period	$	—

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

As of June 30, 2012, the total remaining unrecognized stock-based compensation cost for options expected to vest amounted to $11,144, which will be recognized over the weighted average remaining requisite vesting period of 1.42 years.

Restricted Share Units

The Company granted 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 the grant. The RSUs granted to date have graded vesting schedules of one to four years. The compensation expense is recognized on a straight-line basis over the vesting term.

A summary of RSUs granted during the six months ended June 30, 2012 is set out below:


	Six months ended June 30, 2012
	Number of Restricted Share Units			Weighted Average Grant Date Fair Value
Outstanding as of January 1, 2012		2,262,153		$	15.27
Granted		120,000			15.43
Vested*		(345,280	)		14.36
Forfeited		(72,016	)		16.20

Outstanding as of June 30, 2012		1,964,857		$	15.40

Expected to vest		1,580,720

*	Out of this, 336,244 RSUs have been net settled on vesting by issuing 229,100 shares (net of minimum tax withholding). Also, 9,036 RSUs have vested in the six months ended June 30, 2012, the shares in respect of which will be issued on December 31, 2013.

During the year ended December 31, 2011, 102,000 RSUs vested, the shares in respect of which will be issued on December 31, 2012.

As of June 30, 2012, the total remaining unrecognized stock-based compensation cost related to RSUs amounted to $20,418 which will be recognized over the weighted average remaining requisite vesting period of 2.73 years.

Performance Units

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

The Company granted PUs, each of which represents the right to receive a common share based on the Company’s performance against specified targets. PUs granted to date have vesting schedules of six months to three years. 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 PUs granted under the plan are subject to cliff or graded vesting. For awards with cliff vesting, the compensation expense is recognized on a straight line basis over the vesting terms and for awards with graded vesting, compensation expense is recognized over the vesting term of each separately vesting portion. 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 PU activity during the six months ended June 30, 2012 is set out below:


	Six months ended June 30, 2012
	Number of Performance Units			Weighted Average Grant Date Fair Value		Maximum Shares Eligible to Receive
Outstanding as of January 1, 2012		2,271,724		$	15.17		3,247,322
Granted		1,200,000			15.25		1,800,000
Vested		—			—		—
Forfeited		(99,848	)		16.61		(131,310	)

Outstanding as of June 30, 2012		3,371,876		$	15.16		4,916,012

Performance units expected to vest		3,086,397

During the year ended December 31, 2011, PUs vested at 128.9% (214,880 shares). Shares in respect of these vested PUs will be issued on December 31, 2012.

As of June 30, 2012, the total remaining unrecognized stock-based compensation costs related to PUs amounted to $27,061 which will be recognized over the weighted average remaining requisite vesting period of 1.94 years.

In the first quarter of 2011, the compensation committee of the board of directors of the Company modified the performance metrics for the performance grants made to employees in March 2010 from Revenue and EBITDA growth to Revenue and adjusted operating income growth.


	Original Performance Target						Modified Performance Target
Performance Level	Revenue Growth			EBITDA Growth			Revenue Growth			Adjusted Income from Operation Growth
Outstanding		20.0	%		20.0	%		20.0	%		20.0	%
Target		15.0	%		15.0	%		15.0	%		15.0	%
Threshold		10.0	%		10.0	%		10.0	%		10.0	%

For the August 2010 performance grant made to the Company’s former CEO, who assumed the role of Non-Executive Vice-Chairman as of June 17, 2011, in addition to the modification made to the performance metrics from revenue and EBITDA growth to revenue and adjusted operating income growth, because the award vests based on annual performance targets whereas the awards to the employees vest based on average performance over three years, revision has been made to the performance targets in order to make the performance targets consistent with performance unit grants made to employees in the first quarter of 2011.


	Original Performance Target						Modified Performance Target
Performance Level	Revenue Growth			EBITDA Growth			Revenue Growth			Adjusted Income from Operation Growth
Outstanding		20.0	%		20.0	%		17.0	%		16.0	%
Target		15.0	%		15.0	%		12.5	%		12.5	%
Threshold		10.0	%		10.0	%		8.0	%		7.0	%

As of the date of the above modifications, incremental compensation cost of $4,109 was determined which is to be recognized over a period of 21.5 months starting from March 2011 to December 31, 2012.

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, 2011 and 2012, common shares issued under ESPP were 23,579 and 44,916, respectively.

The ESPP was considered non compensatory under the FASB guidance on Compensation-Stock Compensation through 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 expense for the employee stock purchase plan is recognized in accordance with the FASB guidance on Compensation-Stock Compensation. The compensation expense for the ESPP during the six months ended June 30, 2011 and 2012 was $40 and $77, respectively, and for the three months ended June 30, 2011 and 2012, was $22 and $39, respectively and has been allocated to cost of revenue and selling, general, and administrative expenses.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 50
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 40
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5444-113901

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 14

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph 64, 65, A240
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 93-6
-Paragraph 53
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Earnings per share

6 Months Ended

Jun. 30, 2012

Earnings per share

12. Earnings per share

The Company calculates earnings per share in accordance with FASB guidance on Earnings per share. Basic and diluted earnings per common share give effect to the change in the number of common shares of the Company. The calculation of earnings per common share was determined by dividing net income available to common shareholders by the weighted average number of common shares outstanding during the respective periods. The potentially dilutive shares, consisting of outstanding options on common shares, restricted share units, common shares to be issued under the ESPP and performance units have been included in the computation of diluted net earnings per share and the weighted average shares outstanding, except where the result would be anti-dilutive.

The number of stock options outstanding but not included in the computation of diluted earnings per common share because their effect was anti-dilutive is 7,337,228 and 6,407,134 for the six months ended June 30, 2011 and 2012, respectively and was 6,894,891 and 6,246,826 for the three months ended June 30, 2011 and 2012, respectively.


	Three months ended June 30,				Six months ended June 30,
	2011		2012		2011		2012
Net income available to Genpact Limited common shareholders	$	39,009	$	61,100	$	75,129	$	99,640
Weighted average number of common shares used in computing basic earnings per common share		221,297,842		223,182,251		221,153,301		222,996,243
Dilutive effect of stock based awards		4,848,546		4,698,176		4,691,538		4,680,427

Weighted average number of common shares used in computing dilutive earnings per common share		226,146,388		227,880,427		225,844,839		227,676,670

Earnings per common share attributable to Genpact Limited common shareholders
Basic	$	0.18	$	0.27	$	0.34	$	0.45
Diluted	$	0.17	$	0.27	$	0.33	$	0.44

Short-term borrowings

6 Months Ended

Jun. 30, 2012

Short-term borrowings

13. Short-term borrowings

The Company has the following borrowing facilities:

(a)

Fund-based and non-fund based credit facilities with banks which are available for operational requirements in the form of overdrafts, letters of credit, guarantees, and short-term loans. As of June 30, 2011 and 2012, the limits available were $17,417 and $17,212, respectively out of which $3,990 and $3,500 were utilized, representing non funded drawdowns.

(b)

Fund-based and non-fund based revolving credit facilities of $260,000 for operational requirements acquired in May 2011 as stated in note 14 below. This was initially used for the acquisition of Headstrong Corporation. As of June 30, 2011 and 2012, a total of $259,000 and $259,299, respectively, was utilized, representing funded drawdowns of $252,000 and $251,000 and non-funded drawdowns of $7,000 and $8,299 respectively. As of June 30, 2011 and 2012, the funded drawdowns bear interest rates of 1.89650% and 1.89525%, respectively, which are determined based on LIBOR plus a margin. Indebtedness under these facilities is secured by certain assets. The agreement governing these facilities contains certain covenants including a restriction on further indebtedness of the Company.

Long-term debt

6 Months Ended

Jun. 30, 2012

Long-term debt

14. Long-term debt

In May 2011, the Company obtained credit facilities aggregating $380,000 from a consortium of financial institutions to finance in part the acquisition of Headstrong and for general corporate purposes of the Company and its subsidiaries, including working capital requirements. The credit agreement provides for a $120,000 term loan and a $260,000 revolving credit facility. The Company has an option to increase the commitment under the credit agreement by up to an additional $100,000 subject to certain approvals and conditions as set forth in the credit agreement.

The outstanding term loan net of debt amortization expense of $1,527, which bears interest of 2.11585% LIBOR plus a margin (depending on the Company’s leverage), was $88,473 as of June 30, 2012. Indebtedness under the term loan agreement is secured by certain assets, and the agreement contains certain covenants including a restriction on further indebtedness of the Company. The amount outstanding as of June 30, 2012 will be repaid over four years through semi-annual repayments of $15,000, which commenced six months from the initial drawdown of May 3, 2011.

The maturity profile of the term loan, net of debt amortization expense, is as follows:


Year	Amount
Six months ending December 31, 2012	$	14,542
2013		29,334
2014		29,651
2015		14,946

	$	88,473

Cost of Revenue

6 Months Ended

Jun. 30, 2012

Cost of Revenue

15. Cost of revenue

Cost of revenue consists of the following:


	Three months ended June 30,				Six months ended June 30,
	2011		2012		2011		2012
Personnel expenses	$	168,132	$	195,087	$	311,873	$	380,638
Operational expenses		72,527		78,054		130,087		146,029
Depreciation and amortization		13,371		12,081		26,557		24,020

	$	254,030	$	285,222	$	468,517	$	550,687

Selling, General and Administrative Expenses

6 Months Ended

Jun. 30, 2012

Selling, General and Administrative Expenses

16. Selling, general and administrative expenses

Selling, general and administrative expenses consist of the following:


	Three months ended June 30,				Six months ended June 30,
	2011		2012		2011		2012
Personnel expenses	$	59,438	$	79,556	$	106,958	$	150,496
Operational expenses		25,276		32,475		43,418		64,402
Depreciation and amortization		2,010		2,222		3,789		4,360

	$	86,724	$	114,253	$	154,165	$	219,258

Other operating (income) expense, net

6 Months Ended

Jun. 30, 2012

Other operating (income) expense, net

17. Other operating (income) expense, net


	Three months ended June 30,						Six months ended June 30,
	2011			2012			2011			2012
Other operating (income) expense	$	(800	)	$	(801	)	$	(1,756	)	$	(1,513	)
Impairment of capital work in progress / property, plant and equipment		1,465			—			1,465			—

Other operating (income) expense, net	$	665		$	(801	)	$	(291	)	$	(1,513	)

Other income (expense), net

6 Months Ended

Jun. 30, 2012

Other income (expense), net

18. Other income (expense), net

Other income (expense), net consists of the following:


	Three months ended June 30,						Six months ended June 30,
	2011			2012			2011			2012
Interest income	$	3,605		$	2,385		$	7,163		$	5,510
Interest expense		(1,934	)		(3,406	)		(2,599	)		(6,965	)
Other income		1,355			322			1,560			632

Other income(expense), net	$	3,026		$	(699	)	$	6,124		$	(823	)

Income taxes

6 Months Ended

Jun. 30, 2012

Income taxes

19. Income taxes

As of December 31, 2011, the Company had unrecognized tax benefits amounting to $23,712, including an amount of $23,551 that, if recognized, would impact the effective tax rate.

The following table summarizes the activities related to our unrecognized tax benefits for uncertain tax positions from January 1, 2012 to June 30, 2012:


Opening balance as on January 1, 2012	$	23,712
Decrease related to prior year tax positions		(65	)
Increase related to prior year tax positions, including recorded against goodwill		200
Decrease related to settlement with tax authorities		(2,492	)
Effect of exchange rate changes		(1,022	)

Closing balance as on June 30, 2012	$	20,333

The unrecognized tax benefits as of June 30, 2012 include an amount of $20,187 that, if recognized, would impact the effective tax rate. As of December 31, 2011 and June 30, 2012, the Company has accrued approximately $2,536 and $2,442, respectively, in interest relating to unrecognized tax benefits.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 136, 172
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 43, 44, 45, 46, 47, 48, 49
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Related party transactions

6 Months Ended

Jun. 30, 2012

Related party transactions

20. 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). During the current period, GE owned less than 5.0% of the outstanding shares and is no longer considered a related party. The Company has also entered into related party transactions with its non-consolidating affiliates, a customer in which one of the Company’s directors has a controlling interest and a customer which has a significant interest in the Company.

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.

On December 21, 2011, the Company entered into an amendment to the MSA with GE, as amended. The amendment extends certain statements of work under the MSA for business existing prior to 2005 until December 31, 2015. The amendment includes specific productivity guarantees and price reductions by Genpact. The amendment also revises payment terms and termination provisions.

For the six months ended June 30, 2011, the Company recognized net revenues from GE of $235,411 representing 32% of the consolidated total net revenues.

For the three months ended June 30, 2011, the Company recognized net revenues from GE of $122,629 representing 31% of the consolidated total net revenues.

For the six months ended June 30 2011 and 2012, the Company recognized net revenues of $157 and $227, respectively, and for the three months ended 30 June 2011 and 2012, the Company recognized net revenues of $81 and $115, respectively, from a customer in which one of the Company’s directors has a controlling interest.

For the six months ended June 30 2011 and 2012, the Company recognized net revenues of $176 and $90, respectively, and for the three months ended 30 June 2011 and 2012, the Company recognized net revenues of $73 and $47, respectively, from a customer which has a significant interest in the Company.

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, 2011, cost of revenue, net of recovery, included an amount of $2,067 and for the three months ended June 30, 2011, cost of revenue, net of recovery, included amounts of $756 relating to services procured from GE. Cost of revenue from services also include training and recruitment cost of $357 and $1,084 for the six months ended June 30, 2011 and 2012, respectively, and $124 and $529, for the three months ended June 30, 2011 and 2012, 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, 2011, selling, general and administrative expenses, net of recovery, included amounts of $282, and for the three months ended June 30, 2011, selling, general and administrative expenses, net of recovery, included amounts of $100, relating to services procured from GE. For the six months ended June 30, 2011 and 2012, selling, general, and administrative expenses also include training and recruitment cost and cost recovery, net of $4 and $210, respectively, and for the three months ended June 30, 2011 and 2012, selling, general, and administrative expenses also include training and recruitment cost and cost recovery, net of $15 and $102, respectively, 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, 2011 , income from these services was $(1,100), and for the three months ended June 30, 2011, income from these services was ($587).

Interest expense

The Company incurred an interest expense on finance lease obligations from GE. For the six months ended June 30, 2011, the interest expense relating to such related party debt amounted to $191, and for the three months ended June 30, 2011, interest expense relating to such related party debt amounted to $88.

Investment in equity affiliate

During the six months ended June 30, 2011 and 2012, the Company has made an investment of $0 and $205, respectively, in its non-consolidating affiliates and for the three months ended June 30, 2011 and 2012, the Company has made an investment of $0 and $0, respectively, in its non-consolidating affiliates.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39603-107864

Reference 2: http://www.xbrl.org/2003/role/presentationRef
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Paragraph 1
-Subparagraph (SX 210.4-08.(k))
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39691-107864

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph b
-Article 3A

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph k
-Article 4

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 57
-Paragraph 1-4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Commitments and contingencies

6 Months Ended

Jun. 30, 2012

Commitments and contingencies

21. Commitments and contingencies

Capital commitments

As of December 31, 2011 and June 30, 2012, the Company has committed to spend $9,694 and $11,374, 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 $10,866 and $11,799 as of December 31, 2011 and June 30, 2012, 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 business process Delivery Centers in India are 100% Export Oriented units or Software Technology Parks of India units (“STPI”) under the STPI guidelines issued by the Government of India. 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 duties, central excise duties, levies, and liquidated damages, 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.

- Definition

The entire disclosure for commitments and contingencies.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 20
-Section 50
-Paragraph 1
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Subparagraph (SX 210.5-02.25)
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-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6394976&loc=d3e25287-109308

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 14
-Paragraph 3
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 9, 10, 11, 12
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Subsequent events

6 Months Ended

Jun. 30, 2012

Subsequent events

22. Subsequent events

On July 9, 2012, the Company entered into a definitive agreement to acquire Triumph Engineering Corporation (“Triumph”) for cash consideration of $3,600, subject to adjustment for closing date working capital and indebtedness. The agreement also provides for additional deferred consideration and contingent earn-out consideration. Triumph is a U.S. based provider of engineering services to the aviation, energy, and oil and gas industries.

On August 1, 2012, the Company announced a special cash dividend to all shareholders of $2.24 per common share, or approximately $500,000 in the aggregate. This dividend will be funded through a combination of balance sheet cash and incremental debt expected to be raised from institutional lenders. Declaration and payment of the dividend is subject to the receipt of financing by the Company on satisfactory terms.

On August 1, 2012, the Company announced that affiliates of Bain Capital Partners have agreed to purchase approximately 67,750,678 common shares of the Company from affiliates of General Atlantic and Oak Hill Capital Partners for $14.76 per share, or approximately $1,000,000. Closing of this transaction will take place after the payment to all shareholders, including General Atlantic and Oak Hill Capital Partners, of the announced dividend of $2.24 per share.

Summary of significant accounting policies (Policies)

6 Months Ended

Jun. 30, 2012

Basis of Preparation And Principles of Consolidation

(a) Basis of preparation and principles of consolidation

Use of Estimates

(b) Use of estimates

Business combinations

(c) Business combinations, goodwill and other intangible assets


Customer-related intangible assets		2-14 years
Marketing-related intangible assets		1-10 years
Contract-related intangible assets		1 year
Other intangible assets		3-9 years

Goodwill

Intangible Assets

Financial instruments and concentration of credit risk

(d) Financial instruments and concentration of credit risk

Recently Adopted Accounting Pronouncements

(e) Recently adopted accounting pronouncements

The authoritative bodies release standards and guidance which are assessed by management for impact on the Company’s consolidated financial statements.

•

- Definition

Disclosure of accounting policy for completed business combinations (purchase method, acquisition method or combination of entities under common control). This accounting policy may include a general discussion of the purchase method or acquisition method of accounting (including for example, the treatment accorded contingent consideration, the identification of assets and liabilities, the purchase price allocation process, how the fair values of acquired assets and liabilities are determined) and the entity's specific application thereof. An entity that acquires another entity in a leveraged buyout transaction generally discloses the accounting policy followed by the acquiring entity in determining the basis used to value its interest in the acquired entity, and the rationale for that accounting policy.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2303973

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
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-Section 50
-Paragraph 3
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Paragraph 4
-Subparagraph (a)-(d)
-URI http://asc.fasb.org/extlink&oid=6909625&loc=d3e227-128457

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 6
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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-Subparagraph a, b, c, d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 88-16
-Section SEC Observer Comments
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141
-Paragraph 9, 10, 11, 12, 13
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

Disclosure of accounting policy regarding (1) the principles it follows in consolidating or combining the separate financial statements, including the principles followed in determining the inclusion or exclusion of subsidiaries or other entities in the consolidated or combined financial statements and (2) its treatment of interests (for example, common stock, a partnership interest or other means of exerting influence) in other entities, for example consolidation or use of the equity or cost methods of accounting. The accounting policy may also address the accounting treatment for intercompany accounts and transactions, noncontrolling interest, and the income statement treatment in consolidation for issuances of stock by a subsidiary.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2197480

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 860
-SubTopic 40
-Section 45
-URI http://asc.fasb.org/section&trid=2197723

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 323
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2196966

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 325
-SubTopic 20
-URI http://asc.fasb.org/subtopic&trid=2197087

Reference 5: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

Reference 6: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.3A-02)
-URI http://asc.fasb.org/extlink&oid=6959686&loc=d3e355033-122828

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=16385135&loc=d3e33801-111570

Reference 8: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
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-Subparagraph c
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 18
-Paragraph 5, 6, 16-19
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 96-16
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 46R
-Paragraph 4
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 18
-Paragraph 20
-Subparagraph a(2)
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 2-6
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 97-2
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph k
-Article 1

Reference 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 140
-Paragraph 46
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 18: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02, 03
-Article 3A

Reference 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 46R
-Paragraph 14, 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Summary of significant accounting policies (Tables)

6 Months Ended

Jun. 30, 2012

Estimated Useful Lives of Intangible Assets Acquired


Customer-related intangible assets		2-14 years
Marketing-related intangible assets		1-10 years
Contract-related intangible assets		1 year
Other intangible assets		3-9 years

Business acquisitions (Tables)

6 Months Ended

Jun. 30, 2012

Headstrong Corporation

Purchase Consideration

Pursuant to the terms of the acquisition agreement and final settlement with the sellers, the purchase consideration comprised the following:


Enterprise value	$	550,000
Net working capital adjustment		8,363
Cash and cash equivalents		25,845
Funded Indebtedness		—
Seller expenses liability		(19,205	)
Total purchase price	$	565,003

Purchase Price Allocated Based on Fair Value of Assets Acquired and Liabilities Assumed

The following table summarizes the final allocation of the purchase price based on the fair value of the assets acquired and the liabilities assumed as a result of the Headstrong acquisition:


Cash consideration	$	565,003
Acquisition related costs included in selling, general and administrative expenses		5,616
Recognized amounts of identifiable assets acquired and liabilities assumed
Cash and cash equivalents	$	25,845
Current assets		62,121
Tangible fixed assets		14,634
Intangible assets		91,020
Deferred tax assets, net		21,748
Other non-current assets		11,968
Current liabilities		(42,815	)
Long term liabilities		(6,274	)

Total identifiable net assets acquired	$	178,247
Goodwill		386,756

Total	$	565,003

Summary of Final Amounts Recognized for Assets Acquired and Liabilities Assumed as of Acquisition Date, as well as Adjustments Made During Measurement Period to Amounts Initially Recorded


	Amounts recognized as of Acquisition Date(Provisional)		Measurement Period Adjustments			Amounts recognized as of Acquisition Date(Final)
Cash and Cash equivalents		25,845		—			25,845
Net assets acquired, other than cash and cash equivalents		149,281		3,121			152,402
Goodwill		389,969		(3,213	)		386,756

Total purchase price	$	565,095	$	(92	)	$	565,003

Fair Value and Estimated Useful Lives of Intangibles

The fair value and estimated useful lives of the intangibles are as follows:


	Fair value		Estimated useful life
Customer related intangibles	$	68,450		2 to 11 years
Marketing related intangibles		21,820		10 years
Other intangibles		750		7 years

Accounting Plaza B.V. ("Accounting Plaza")

Purchase Consideration

As per the terms of the acquisition agreement with sellers, the preliminary estimated purchase consideration as of June 30, 2012 comprised the following:


Initial consideration	$	38,698
Estimated adjustment for transfer of pension funds		—
Estimated adjustment for underfunding in pension funds		—
Estimated adjustment for sellers warranty breaches and certain other transactions		—
Estimated adjustment for transaction costs		(107	)
Preliminary estimated purchase consideration	$	38,591

Purchase Price Allocated Based on Fair Value of Assets Acquired and Liabilities Assumed

The following table summarizes the preliminary allocation of the preliminary estimated purchase consideration based on the fair value of the assets acquired and the liabilities assumed as of the date of acquisition:


Preliminary estimated purchase consideration	$	38,591
Acquisition related costs included in selling, general and administrative expenses		434
Recognized amounts of identifiable assets acquired and liabilities assumed
Cash and cash equivalents	$	1,664
Current assets		11,327
Tangible fixed assets		2,010
Intangible assets		13,138
Deferred tax asset/ (liability), net		(2,711	)
Other non-current assets		971
Current liabilities		(9,062	)
Other liabilities		(4,188	)
Total identifiable net assets acquired	$	13,149
Goodwill		25,442
Total	$	38,591

Fair Value and Estimated Useful Lives of Intangibles

The preliminary estimated value and estimated useful lives of the intangibles are follows:


	Preliminary Estimated value		Estimated useful life
Customer related intangibles	$	13,138		3 – 10 years

Cash and cash equivalents (Tables)

6 Months Ended

Jun. 30, 2012

Cash and Cash Equivalents

Cash and cash equivalents as of December 31, 2011 and June 30, 2012 comprise:


	As of December 31, 2011		As of June 30, 2012
Deposits with banks	$	267,467	$	147,971
U.S. Treasury bills		—		133,997
Other cash and bank balances		140,553		154,342

Total	$	408,020	$	436,310

Fair Value Measurements (Tables)

6 Months Ended

Jun. 30, 2012

Fair Value of Assets and Liabilities Measured on Recurring Basis, Including Derivative Instruments, and Loans Held for Sale


	As of December 31, 2011
	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)	$	8,877	$	—	$	8,877	$	—
Loans held for sale (Note a)		469		—		—		469

Total	$	9,346	$	—	$	8,877	$	469

Liabilities
Derivative Instruments (Note b)	$	221,628	$	—	$	221,628	$	—

Total	$	221,628	$	—	$	221,628	$	—


	As of June 30, 2012
	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)	$	9,786	$	—	$	9,786	$	—
Loans held for sale (Note a)		360		—		—		360
U.S. Treasury bills and notes (Note c)		133,997		133,997		—		—

Total	$	144,143	$	133,997	$	9,786	$	360

Liabilities
Derivative Instruments (Note b)	$	273,570	$	—	$	273,570	$	—

Total	$	273,570	$	—	$	273,570	$	—

(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.

Reconciliation Of Loans Held For Sale Measured At Fair Value Using Significant Unobservable Inputs

The following table sets forth 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,
	2011		2012			2011			2012
Opening balance, net	$	529	$	448		$	530		$	469
Impact of fair value included in earnings		—		(88	)		—			(108	)
Settlements		—		—			(1	)		(1	)

Closing balance, net	$	529	$	360		$	529		$	360

- Definition

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

+ References + Details

Derivative financial instruments (Tables)

6 Months Ended

Jun. 30, 2012

Aggregate Notional Principal Amounts of Outstanding Derivative Financial Instruments Together with Related Balance Sheet Exposure

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, 2011		As of June 30, 2012		As of December 31, 2011			As of June 30, 2012
Foreign exchange forward contracts denominated in:
United States Dollars (sell) Indian Rupees (buy)	$	1,856,100	$	1,815,000	$	(210,297	)	$	(264,335	)
United States Dollars (sell) Mexican Peso (buy)		7,200		15,600		(461	)		(339	)
United States Dollars (sell) Philippines Peso (buy)		36,900		50,100		872			1,952
Euro (sell) United States Dollars (buy)		77,836		89,723		2,821			4,866
Euro (sell) Hungarian Forints (buy)		9,950		11,027		(953	)		(16	)
Euro (sell) Romanian Leu (buy)		60,361		67,746		416			(1,396	)
Japanese Yen (sell) Chinese Renminbi (buy)		52,434		46,546		(5,381	)		(3,046	)
Pound Sterling (sell) United States Dollars (buy)		93,996		114,979		2,588			1,105
Australian Dollars (sell) United States Dollars (buy)		68,637		80,335		(2,356	)		(2,575	)

					$	(212,751	)	$	(263,784	)

(a)

(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.

Fair Value of Derivative Instruments And Location on Financial Statements

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


	Cash flow				Non-designated
	As of December 31, 2011		As of June 30, 2012		As of December 31, 2011		As of June 30, 2012
Assets
Prepaid expenses and other current assets	$	4,545	$	5,239	$	782	$	1,908
Other assets	$	3,550	$	2,639	$	—	$	—
Liabilities
Accrued expenses and other current liabilities	$	56,377	$	83,133	$	10,527	$	10,129
Other liabilities	$	154,724	$	180,308	$	—	$	—

Cash Flow Hedges, Gains (Losses) Recorded as Component of Accumulated Other Comprehensive Income (Loss) or Other Comprehensive Income

In connection with cash flow hedges, the gains (losses) recorded as a component of other comprehensive income (loss) or OCI and the related tax effects are summarized below:


	Three months ended June 30, 2011									Three months ended June 30, 2012									Six months ended June 30, 2011									Six months ended June 30, 2012
	Before- Tax amount			Tax (Expense) or Benefit			Net of tax Amount			Before-Tax amount			Tax (Expense) or Benefit			Net of tax Amount			Before-Tax amount			Tax (Expense) or Benefit			Net of tax Amount			Before-Tax amount			Tax (Expense) or Benefit			Net of tax Amount
Opening balance		(1,390	)		(1,452	)		62			(135,486	)		(48,132	)		(87,354	)		(27,482	)		(9,247	)		(18,235	)		(203,006	)		(71,125	)		(131,881	)

Net gains (losses) reclassified into statement of income on completion of hedged transactions		(9,312	)		(3,461	)		(5,851	)		(6,959	)		(2,379	)		(4,580	)		(25,344	)		(9,157	)		(16,187	)		(6,840	)		(2,253	)		(4,587	)
Changes in fair value of effective portion of outstanding derivatives, net		21,240			7,787			13,453			(127,035	)		(44,687	)		(82,348	)		31,300			9,886			21,414			(59,396	)		(21,568	)		(37,828	)
Unrealised gain (loss) on cash flow hedging derivatives, net		30,552			11,248			19,304			(120,076	)		(42,308	)		(77,768	)		56,644			19,043			37,601			(52,556	)		(19,315	)		(33,241	)

Closing balance as of June 30		29,162			9,796			19,366			(255,562	)		(90,440	)		(165,122	)		29,162			9,796			19,366			(255,562	)		(90,440	)		(165,122	)

Gain/Loss Recognized in Other Comprehensive Income (Loss)

The gains / losses recognized in other comprehensive income (loss), and their effect on financial performance are 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 OCI into Statement of Income (Effective Portion)	Amount of Gain (Loss) reclassified from 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 months ended June 30,							Three months ended June 30,				Six months ended June 30,
	2011		2012				2011			2012			2011			2012				2011		2012		2011		2012
Forward foreign exchange contracts	$	31,300	$	(59,396	)	Revenue	$	(2,785	)	$	(1,156	)	$	(4,237	)	$	(2,442	)	Foreign exchange(gains) losses, net	$	—	$	—	$	—	$	—
						Cost of revenue		(5,154	)		(4,518	)		(17,456	)		(3,411	)
						Selling, general and administrative expenses		(1,373	)		(1,286	)		(3,651	)		(987	)

	$	31,300	$	(59,396	)		$	(9,312	)	$	(6,960	)	$	(25,344	)	$	(6,840	)		$	—	$	—	$	—	$	—

Non designated Hedges


		Amount of (Gain) Loss recognized in Income on Derivatives
	Location of (Gain) Loss recognized in Income on Derivatives	Three months ended June 30,						Six months ended June 30,
Derivatives not designated as hedging instruments	Location of (Gain) Loss recognized in Income on Derivatives	2011			2012			2011			2012
Forward foreign exchange contracts (Note a)	Foreign exchange (gains) losses, net	$	(390	)	$	(10,566	)		(2	)		(1,587	)

		$	(390	)	$	(10,566	)	$	(2	)	$	(1,587	)

(a)

- Definition

Tabular disclosure of the location and amount of gains and losses reported in the statement of financial performance, or when applicable, the statement of financial position. For example, (a) gains and losses recognized in the income statement on derivative instruments designated and qualifying as hedging instruments in fair value hedges and related hedged items designated and qualifying in fair value hedges and (b) gains and losses initially recognized in other comprehensive income on derivative instruments designated and qualifying as cash flow hedges.

+ References + Details

Property, plant and equipment, net (Tables)

6 Months Ended

Jun. 30, 2012

Property, Plant And Equipment, Net

Property, plant and equipment, net consist of the following:


	As of December 31, 2011			As of June 30, 2012
Property, plant and equipment, gross	$	451,415			$	463,294
Less: Accumulated depreciation and amortization		(270,911	)			(282,773	)

Property, plant and equipment, net	$	180,504			$	180,521

Goodwill and intangible assets (Tables)

6 Months Ended

Jun. 30, 2012

Changes in Goodwill

The following table presents the changes in goodwill for the year ended December 31, 2011 and six months ended June 30, 2012:


	As of December 31, 2011			As of June 30, 2012
Opening balance	$	570,153		$	925,339
Goodwill relating to acquisition consummated during the period		414,158			25,442
Adjustment to preliminary purchase accounting for Headstrong		—			(3,213	)
Effect of exchange rate fluctuations		(58,972	)		(25,408	)

Closing balance	$	925,339		$	922,160

Intangible Assets Acquired Either Individually or with Group of Other Assets or in Business Combination

The Company’s intangible assets acquired either individually or with a group of other assets or in a business combination are as follows:


	As of December 31, 2011						As of June 30, 2012
	Gross carrying amount		Accumulated amortization		Net		Gross carrying amount		Accumulated amortization		Net
Customer-related intangible assets	$	275,859	$	189,872	$	85,987	$	279,331	$	191,015	$	88,316
Marketing-related intangible assets		40,552		16,312		24,240		40,096		17,081		23,015
Contract-related intangible assets		1,219		1,219		—		1,130		1,130		—
Other intangible assets		3,541		480		3,061		3,542		581		2,961

	$	321,171	$	207,883	$	113,288	$	324,099	$	209,807	$	114,292

Employee benefit plans (Tables)

6 Months Ended

Jun. 30, 2012

Net Defined Benefit Plan Costs

Net defined benefit plan costs for the three months and six months ended June 30, 2011 and 2012 include the following components:


	Three months ended June 30,						Six months ended June 30,
	2011			2012			2011			2012
Service costs	$	860		$	961		$	1,553		$	1,974
Interest costs		378			445			713			915
Amortization of actuarial loss		140			166			277			339
Expected return on plan assets		(160	)		(202	)		(330	)		(412	)

Net Gratuity Plan costs	$	1,218		$	1,370		$	2,213		$	2,816

Amount Contributed to Defined Contribution Plans in Various Jurisdictions

During the three months and six months ended June 30, 2011 and 2012, the Company contributed the following amounts to defined contribution plans in various jurisdictions:


	Three months ended June 30,				Six months ended June 30,
	2011		2012		2011		2012
India	$	2,749	$	3,439	$	6,069	$	6,917
U.S.		510		739		1,168		1,766
U.K.		316		442		523		750
Hungary		9		7		22		46
China		2,088		2,958		4,261		5,791
Mexico		7		4		18		21
South Africa		137		84		164		164
Morocco		37		59		72		89
Hongkong		—		9		—		17
Netherlands		—		429		—		429
Philippines		—		4		—		7

Total	$	5,853	$	8,174	$	12,297	$	15,997

Stock-based compensation (Tables)

6 Months Ended

Jun. 30, 2012

Summary of Options Activity

A summary of the options activity during the six months ended June 30, 2012 is set out below:


	Six months ended June 30, 2012
	Shares arising out of options			Weighted average exercise price		Weighted average remaining contractual life (years)		Aggregate intrinsic value
Outstanding as of January 1, 2012		13,734,820		$	10.58		5.4		—
Granted		—			—		—		—
Forfeited		(236,485	)		10.83		—		—
Expired		(54,655	)		15.32		—		—
Exercised		(375,088	)		8.40		—		3,087

Outstanding as of June 30, 2012		13,068,592		$	10.61		4.8	$	78,655

Vested and exercisable as of June 30, 2012 and expected to vest thereafter (Note a)		12,748,385		$	10.55		4.8	$	77,526
Vested and exercisable as of June 30, 2012		9,651,170		$	9.53		4.3	$	68,548
Weighted average grant date fair value of grants during the period	$	—

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

Summary of Restricted Share Units Granted

A summary of RSUs granted during the six months ended June 30, 2012 is set out below:


	Six months ended June 30, 2012
	Number of Restricted Share Units			Weighted Average Grant Date Fair Value
Outstanding as of January 1, 2012		2,262,153		$	15.27
Granted		120,000			15.43
Vested*		(345,280	)		14.36
Forfeited		(72,016	)		16.20

Outstanding as of June 30, 2012		1,964,857		$	15.40

Expected to vest		1,580,720

*	Out of this, 336,244 RSUs have been net settled on vesting by issuing 229,100 shares (net of minimum tax withholding). Also, 9,036 RSUs have vested in the six months ended June 30, 2012, the shares in respect of which will be issued on December 31, 2013.

Summary of Performance Units Activity

A summary of PU activity during the six months ended June 30, 2012 is set out below:


	Six months ended June 30, 2012
	Number of Performance Units			Weighted Average Grant Date Fair Value		Maximum Shares Eligible to Receive
Outstanding as of January 1, 2012		2,271,724		$	15.17		3,247,322
Granted		1,200,000			15.25		1,800,000
Vested		—			—		—
Forfeited		(99,848	)		16.61		(131,310	)

Outstanding as of June 30, 2012		3,371,876		$	15.16		4,916,012

Performance units expected to vest		3,086,397

Modification of Performance Metrics for Performance Grants Made to Employees


	Original Performance Target						Modified Performance Target
Performance Level	Revenue Growth			EBITDA Growth			Revenue Growth			Adjusted Income from Operation Growth
Outstanding		20.0	%		20.0	%		20.0	%		20.0	%
Target		15.0	%		15.0	%		15.0	%		15.0	%
Threshold		10.0	%		10.0	%		10.0	%		10.0	%

Modification of Performance Metrics for Performance Grants Made to Former Chief Executive Officer


	Original Performance Target						Modified Performance Target
Performance Level	Revenue Growth			EBITDA Growth			Revenue Growth			Adjusted Income from Operation Growth
Outstanding		20.0	%		20.0	%		17.0	%		16.0	%
Target		15.0	%		15.0	%		12.5	%		12.5	%
Threshold		10.0	%		10.0	%		8.0	%		7.0	%

Earnings per share (Tables)

6 Months Ended

Jun. 30, 2012

Earnings Per Share


	Three months ended June 30,				Six months ended June 30,
	2011		2012		2011		2012
Net income available to Genpact Limited common shareholders	$	39,009	$	61,100	$	75,129	$	99,640
Weighted average number of common shares used in computing basic earnings per common share		221,297,842		223,182,251		221,153,301		222,996,243
Dilutive effect of stock based awards		4,848,546		4,698,176		4,691,538		4,680,427

Weighted average number of common shares used in computing dilutive earnings per common share		226,146,388		227,880,427		225,844,839		227,676,670

Earnings per common share attributable to Genpact Limited common shareholders
Basic	$	0.18	$	0.27	$	0.34	$	0.45
Diluted	$	0.17	$	0.27	$	0.33	$	0.44

Long-term debt (Tables)

6 Months Ended

Jun. 30, 2012

Maturity Profile of Term Loan Net of Debt Amortization Expense

The maturity profile of the term loan, net of debt amortization expense, is as follows:


Year	Amount
Six months ending December 31, 2012	$	14,542
2013		29,334
2014		29,651
2015		14,946

	$	88,473

Cost of Revenue (Tables)

6 Months Ended

Jun. 30, 2012

Cost of Revenue

Cost of revenue consists of the following:


	Three months ended June 30,				Six months ended June 30,
	2011		2012		2011		2012
Personnel expenses	$	168,132	$	195,087	$	311,873	$	380,638
Operational expenses		72,527		78,054		130,087		146,029
Depreciation and amortization		13,371		12,081		26,557		24,020

	$	254,030	$	285,222	$	468,517	$	550,687

Selling, General and Administrative Expenses (Tables)

6 Months Ended

Jun. 30, 2012

Selling, General And Administrative Expenses

Selling, general and administrative expenses consist of the following:


	Three months ended June 30,				Six months ended June 30,
	2011		2012		2011		2012
Personnel expenses	$	59,438	$	79,556	$	106,958	$	150,496
Operational expenses		25,276		32,475		43,418		64,402
Depreciation and amortization		2,010		2,222		3,789		4,360

	$	86,724	$	114,253	$	154,165	$	219,258

Other operating (income) expense, net (Tables)

6 Months Ended

Jun. 30, 2012

Other Operating Income (Expense), Net


	Three months ended June 30,						Six months ended June 30,
	2011			2012			2011			2012
Other operating (income) expense	$	(800	)	$	(801	)	$	(1,756	)	$	(1,513	)
Impairment of capital work in progress / property, plant and equipment		1,465			—			1,465			—

Other operating (income) expense, net	$	665		$	(801	)	$	(291	)	$	(1,513	)

Other income (expense), net (Tables)

6 Months Ended

Jun. 30, 2012

Other Income (Expense), Net

Other income (expense), net consists of the following:


	Three months ended June 30,						Six months ended June 30,
	2011			2012			2011			2012
Interest income	$	3,605		$	2,385		$	7,163		$	5,510
Interest expense		(1,934	)		(3,406	)		(2,599	)		(6,965	)
Other income		1,355			322			1,560			632

Other income(expense), net	$	3,026		$	(699	)	$	6,124		$	(823	)

Income taxes (Tables)

6 Months Ended

Jun. 30, 2012

The following table summarizes the activities related to our unrecognized tax benefits for uncertain tax positions from January 1, 2012 to June 30, 2012:


Opening balance as on January 1, 2012	$	23,712
Decrease related to prior year tax positions		(65	)
Increase related to prior year tax positions, including recorded against goodwill		200
Decrease related to settlement with tax authorities		(2,492	)
Effect of exchange rate changes		(1,022	)

Closing balance as on June 30, 2012	$	20,333

Organization - Additional Information (Detail)	1 Months Ended	6 Months Ended
Organization - Additional Information (Detail)	Aug. 31, 2007 shares	Jun. 30, 2012 Employee Country Location Customer Language	Mar. 31, 2012	Mar. 24, 2010
Organization [Line Items]
Number of years of service		15 years
Number of professionals around the globe, minimum \| Employee		58,500
Number of clients \| Customer		600
Number of global network locations from which company delivers services \| Location		68
Number of countries in which company delivers services \| Country		18
Number of languages, supported by company \| Language		30
Existing shareholders
Organization [Line Items]
Number of shares sold \| shares	17,647,059
General Electric Company Holding After Secondary Offering
Organization [Line Items]
Percent of ownership held				9.10%
General Electric Company \| Minimum
Organization [Line Items]
Percent of ownership held			5.00%

Estimated Useful Lives of Intangible Assets Acquired (Detail)	6 Months Ended
	Jun. 30, 2012
Customer-related intangible assets \| Minimum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives, in years	2 years
Customer-related intangible assets \| Maximum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives, in years	14 years
Marketing-related intangible assets \| Minimum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives, in years	1 year
Marketing-related intangible assets \| Maximum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives, in years	10 years
Contract-related intangible assets
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives, in years	1 year
Other intangible assets \| Minimum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives, in years	3 years
Other intangible assets \| Maximum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives, in years	9 years

Summary of Significant Accounting Policies - Additional Information (Detail) - General Electric Company	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011	Dec. 31, 2011
Financial Instruments [Line Items]
Percentage of accounts receivables	33.00%		33.00%		36.00%
Percentage of revenues	27.00%	31.00%	27.00%	32.00%

Business Acquisitions - Additional Information (Detail) - USD ($) $ in Thousands	1 Months Ended
	Apr. 25, 2012	May 03, 2011	May 14, 2012
Headstrong Corporation
Business Acquisition [Line Items]
Percent of ownership held		100.00%
Enterprise value		$ 550,000
Cash and cash equivalents		25,845
Seller expenses liability		19,205
Purchase consideration net of cash acquired and including seller expense liability		558,363
Fair value of trade receivables acquired in business combination		56,257
Gross amount of trade receivables acquired in business combination		56,497
Trade receivables uncollectible amount		$ 240
Intangible assets estimated weighted average useful life, years		10 years
Accounting Plaza B.V. ("Accounting Plaza")
Business Acquisition [Line Items]
Percent of ownership held	100.00%
Enterprise value	$ 38,698
Cash and cash equivalents	1,664
Fair value of trade receivables acquired in business combination	9,744
Gross amount of trade receivables acquired in business combination	9,917
Trade receivables uncollectible amount	$ 173
Intangible assets estimated weighted average useful life, years	7 years
Maximum period for recognition of changes to assets and liabilities, years	1 year
Atyati Technologies Private Limited
Business Acquisition [Line Items]
Enterprise value			$ 17,578

Business Acquisition Purchase Consideration (Detail) - Headstrong Corporation $ in Thousands	May 03, 2011 USD ($)
Business Acquisition, Contingent Consideration [Line Items]
Enterprise value	$ 550,000
Net working capital adjustment	8,363
Cash and cash equivalents	25,845
Funded Indebtedness
Seller expenses liability	(19,205)
Total	$ 565,003

Purchase Price Allocated Based on Fair Value of Assets Acquired and Liabilities Assumed as Result of Headstrong Acquisition (Detail) - Headstrong Corporation $ in Thousands	May 03, 2011 USD ($)
Business Combination Allocation of Purchase Price [Line Items]
Cash consideration	$ 565,003
Acquisition related costs included in selling, general and administrative expenses	5,616
Cash and cash equivalents	25,845
Current assets	62,121
Tangible fixed assets	14,634
Intangible assets	91,020
Deferred tax assets, net	21,748
Other non-current assets	11,968
Current liabilities	(42,815)
Long term liabilities	(6,274)
Total identifiable net assets acquired	178,247
Goodwill	386,756
Total purchase price	$ 565,003

Summary of Final Amounts Recognized for Assets Acquired and Liabilities Assumed as of Acquisition Date, as well as Adjustments Made During Measurement Period to Amounts Initially Recorded (Detail) - Headstrong Corporation $ in Thousands	May 03, 2011 USD ($)
Business Combination Allocation of Purchase Price [Line Items]
Cash and cash equivalents	$ 25,845
Net assets acquired, other than cash and cash equivalents	152,402
Goodwill	386,756
Total	565,003
Amounts recognized as of Acquisition Date (Provisional)
Business Combination Allocation of Purchase Price [Line Items]
Cash and cash equivalents	25,845
Net assets acquired, other than cash and cash equivalents	149,281
Goodwill	389,969
Total	565,095
Measurement Period Adjustments
Business Combination Allocation of Purchase Price [Line Items]
Net assets acquired, other than cash and cash equivalents	3,121
Goodwill	(3,213)
Total	$ (92)

Fair Value and Estimated Useful Lives of Intangibles (Detail) - USD ($) $ in Thousands	1 Months Ended	6 Months Ended
	May 03, 2011	Jun. 30, 2012
Customer-related intangible assets \| Minimum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives, in years		2 years
Customer-related intangible assets \| Maximum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives, in years		14 years
Marketing-related intangible assets \| Minimum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives, in years		1 year
Marketing-related intangible assets \| Maximum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives, in years		10 years
Headstrong Corporation \| Customer-related intangible assets
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets value	$ 68,450
Headstrong Corporation \| Customer-related intangible assets \| Minimum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives, in years	2 years
Headstrong Corporation \| Customer-related intangible assets \| Maximum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives, in years	11 years
Headstrong Corporation \| Marketing-related intangible assets
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets value	$ 21,820
Intangible assets estimated useful lives, in years	10 years
Headstrong Corporation \| Other Intangibles
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets value	$ 750
Intangible assets estimated useful lives, in years	7 years

Preliminary Estimated Purchase Consideration (Detail) - Accounting Plaza B.V. ("Accounting Plaza") $ in Thousands	1 Months Ended
	Apr. 25, 2012 USD ($)
Schedule of Business Acquisitions, Purchase Price Allocation [Line Items]
Initial consideration	$ 38,698
Estimated adjustment for transfer of pension funds
Estimated adjustment for underfunding in pension funds
Estimated adjustment for sellers warranty breaches and certain other transactions
Estimated adjustment for transaction costs	(107)
Preliminary estimated purchase consideration	$ 38,591

Preliminary Allocation of Preliminary Estimated Purchase Consideration Based on Fair Value of Assets Acquired and Liabilities Assumed at Date of Acquisition (Detail) - Accounting Plaza B.V. ("Accounting Plaza") $ in Thousands	Apr. 25, 2012 USD ($)
Business Combination Allocation of Purchase Price [Line Items]
Preliminary estimated purchase consideration	$ 38,591
Acquisition related costs included in selling, general and administrative expenses	434
Cash and cash equivalents	1,664
Current assets	11,327
Tangible fixed assets	2,010
Intangible assets	13,138
Deferred tax asset/ (liability), net	(2,711)
Other non-current assets	971
Current liabilities	(9,062)
Other liabilities	(4,188)
Total identifiable net assets acquired	13,149
Goodwill	25,442
Total	$ 38,591

Preliminary Value and Estimated Useful Lives (Detail) - Customer-related intangible assets - USD ($) $ in Thousands	1 Months Ended	6 Months Ended
	Apr. 25, 2012	Jun. 30, 2012
Minimum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives, in years		2 years
Maximum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives, in years		14 years
Accounting Plaza B.V. ("Accounting Plaza")
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets value	$ 13,138
Accounting Plaza B.V. ("Accounting Plaza") \| Minimum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives, in years	3 years
Accounting Plaza B.V. ("Accounting Plaza") \| Maximum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives, in years	10 years

Cash and Cash Equivalents (Detail) - USD ($) $ in Thousands	Jun. 30, 2012	Dec. 31, 2011	Jun. 30, 2011	Dec. 31, 2010
Cash and Cash Equivalents [Line Items]
Deposits with banks	$ 147,971	$ 267,467
U.S. Treasury bills	133,997
Other cash and bank balances	154,342	140,553
Cash and cash equivalents	$ 436,310	$ 408,020	$ 336,402	$ 404,034

- Definition

Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Cash
-URI http://asc.fasb.org/extlink&oid=6506951

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section 45
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6676-107765

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3044-108585

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Cash Equivalents
-URI http://asc.fasb.org/extlink&oid=6507016

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.1)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 1
-Article 5

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 7, 26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 7
-Footnote 1
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 8, 9
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Cash and Cash Equivalents - Additional Information (Detail) - USD ($) $ in Thousands	Jun. 30, 2012	Dec. 31, 2011
Restricted cash balances	$ 601	$ 254

Accounts Receivable, Net of Provision for Doubtful Receivables - Additional Information (Detail) - USD ($) $ in Thousands	Jun. 30, 2012	Dec. 31, 2011
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross accounts receivable	$ 435,693	$ 411,123
Reserve for doubtful receivables	7,927	8,704
Net accounts receivable	427,766	402,419
Accounts receivable due after one year	19,697	20,579
Accounts receivable from related parties	200	144,782
Reserve for doubtful receivables from related parties	10	861
Net accounts receivable from related parties	$ 190	$ 143,921

- Definition

Amount of receivables arising from transactions with related parties due within one year or the normal operating cycle, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3(a)(2))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39603-107864

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(k)(1))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39622-107864

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph k
-Subparagraph 1
-Article 4

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 57
-Paragraph 2
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 3
-Subparagraph a
-Article 5

+ Details

Fair Value of Assets and Liabilities Measured on Recurring Basis, Including Derivative Instruments, and Loans Held for Sale (Detail) - USD ($)
$ in Thousands

Jun. 30, 2012

Dec. 31, 2011

Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]

Derivative Instruments (Note a)

^[1]

$ 9,786

$ 8,877

Loans held for sale (Note a)

^[1]

360

469

U.S. Treasury bills and notes (Note c)

^[2]

133,997

Total, assets

144,143

9,346

Derivative Instruments (Note b)

^[3]

273,570

221,628

Total, liabilities

273,570

221,628

Quoted Prices In Active Markets for Identical Assets (Level 1)

Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]

U.S. Treasury bills and notes (Note c)

^[2]

133,997

Total, assets

133,997

Significant Other Observable Inputs (Level 2)

Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]

Derivative Instruments (Note a)

^[1]

9,786

8,877

Total, assets

9,786

8,877

Derivative Instruments (Note b)

^[3]

273,570

221,628

Total, liabilities

273,570

221,628

Significant Other Unobservable Inputs (Level 3)

Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]

Loans held for sale (Note a)

^[1]

360

469

Total, assets

$ 360

$ 469

[1]	Included in "Prepaid expenses and other current assets" and "Other assets" in the consolidated balance sheets.
[2]	Included in either "Cash and cash equivalents" or "Short term investment," depending on the maturity profile, in the consolidated balance sheets.
[3]	Included in "Accrued expenses and other current liabilities" and "Other liabilities" in the consolidated balance sheets.

Reconciliation of Loans Held for Sale Measured at Fair Value Using Significant Unobservable Inputs (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Opening balance, net	$ 448	$ 529	$ 469	$ 530
Impact of fair value included in earnings	(88)		(108)
Settlements			(1)	(1)
Closing balance, net	$ 360	$ 529	$ 360	$ 529

Derivative financial instruments - Additional Information (Detail)	6 Months Ended
	Jun. 30, 2012
Derivative [Line Items]
Forward foreign exchange contracts, minimum maturity period	0 months
Forward foreign exchange contracts, maximum maturity period	54 months

Aggregate Notional Principal Amounts of Outstanding Derivative Financial Instruments Together with Related Balance Sheet Exposure (Detail) - USD ($)
$ in Thousands

Jun. 30, 2012

Dec. 31, 2011

Derivative [Line Items]

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

$ (263,784)

$ (212,751)

United States Dollars (sell) Indian Rupees (buy)

Derivative [Line Items]

Derivative instrument notional Principal amount

^[2]

1,815,000

1,856,100

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

(264,335)

(210,297)

United States Dollars (sell) Mexican Peso (buy)

Derivative [Line Items]

Derivative instrument notional Principal amount

^[2]

15,600

7,200

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

(339)

(461)

United States Dollars (sell) Philippines Peso (buy)

Derivative [Line Items]

Derivative instrument notional Principal amount

^[2]

50,100

36,900

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

1,952

872

Euro (sell) United States Dollars (buy)

Derivative [Line Items]

Derivative instrument notional Principal amount

^[2]

89,723

77,836

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

4,866

2,821

Euro (sell) Hungarian Forints (buy)

Derivative [Line Items]

Derivative instrument notional Principal amount

^[2]

11,027

9,950

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

(16)

(953)

Euro (Sell) Romanian Leu (Buy)

Derivative [Line Items]

Derivative instrument notional Principal amount

^[2]

67,746

60,361

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

(1,396)

416

Japanese Yen (sell) Chinese Renminbi (buy)

Derivative [Line Items]

Derivative instrument notional Principal amount

^[2]

46,546

52,434

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

(3,046)

(5,381)

Pound Sterling (sell) United States Dollars (buy)

Derivative [Line Items]

Derivative instrument notional Principal amount

^[2]

114,979

93,996

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

1,105

2,588

Australian Dollars (sell) United States Dollars (buy)

Derivative [Line Items]

Derivative instrument notional Principal amount

^[2]

80,335

68,637

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

$ (2,575)

$ (2,356)

[1]	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.
[2]	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. The amounts exchanged are based on the notional amounts and other provisions of the underlying derivative financial instruments agreements.

Fair Value of Derivative Instruments and Location on Financial Statements (Detail) - USD ($) $ in Thousands	Jun. 30, 2012	Dec. 31, 2011
Cash Flow Hedging \| Prepaid Expenses and Other Current Assets
Derivatives, Fair Value [Line Items]
Fair value of assets	$ 5,239	$ 4,545
Cash Flow Hedging \| Other Assets
Derivatives, Fair Value [Line Items]
Fair value of assets	2,639	3,550
Cash Flow Hedging \| Accrued Expenses and Other Current Liabilities
Derivatives, Fair Value [Line Items]
Fair value of liabilities	83,133	56,377
Cash Flow Hedging \| Other Liabilities
Derivatives, Fair Value [Line Items]
Fair value of liabilities	180,308	154,724
Not Designated as Hedging Instrument \| Prepaid Expenses and Other Current Assets
Derivatives, Fair Value [Line Items]
Fair value of assets	1,908	782
Not Designated as Hedging Instrument \| Accrued Expenses and Other Current Liabilities
Derivatives, Fair Value [Line Items]
Fair value of liabilities	$ 10,129	$ 10,527

Cash Flow Hedges, Gains (Losses) Recorded as Component of Accumulated Other Comprehensive Income (Loss) or Other Comprehensive Income (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Accumulated Other Comprehensive Income (Loss) [Line Items]
Opening balance, Before-Tax amount	$ (135,486)	$ (1,390)	$ (203,006)	$ (27,482)
Net gains (losses) reclassified into statement of income on completion of hedged transactions, Before-Tax amount	(6,959)	(9,312)	(6,840)	(25,344)
Changes in fair value of effective portion of outstanding derivatives, net, Before-Tax amount	(127,035)	21,240	(59,396)	31,300
Unrealized gain (loss) on cash flow hedging derivatives, net, Before-Tax amount	(120,076)	30,552	(52,556)	56,644
Closing balance, Before-Tax amount	(255,562)	29,162	(255,562)	29,162
Opening balance, Tax (Expense) or Benefit	(48,132)	(1,452)	(71,125)	(9,247)
Net gains (losses) reclassified into statement of income on completion of hedged transactions, Tax (Expense) or Benefit	(2,379)	(3,461)	(2,253)	(9,157)
Changes in fair value of effective portion of outstanding derivatives, net, Tax (Expense) or Benefit	(44,687)	7,787	(21,568)	9,886
Unrealized gain (loss) on cash flow hedging derivatives, net, Tax (Expense) or Benefit	(42,308)	11,248	(19,315)	19,043
Closing balance, Tax (Expense) or Benefit	(90,440)	9,796	(90,440)	9,796
Opening balance, Net of tax Amount	(87,354)	62	(131,881)	(18,235)
Net gains (losses) reclassified into statement of income on completion of hedged transactions, Net of tax Amount	(4,580)	(5,851)	(4,587)	(16,187)
Changes in fair value of effective portion of outstanding derivatives, net, Net of tax Amount	(82,348)	13,453	(37,828)	21,414
Unrealized gain (loss) on cash flow hedging derivatives, net, Net of tax Amount	(77,768)	19,304	(33,241)	37,601
Closing balance, Net of tax Amount	$ (165,122)	$ 19,366	$ (165,122)	$ 19,366

Gain / Loss Recognized in Other Comprehensive Income (Loss) (Detail) - USD ($)
$ in Thousands

3 Months Ended

6 Months Ended

Jun. 30, 2012

Jun. 30, 2011

Jun. 30, 2012

Jun. 30, 2011

Accumulated Other Comprehensive Income (Loss) [Line Items]

Amount of Gain (Loss) recognized in OCI on Derivatives (Effective Portion)

$ (59,396)

$ 31,300

Amount of Gain (Loss) reclassified from OCI into Statement of Income (Effective Portion)

$ (6,960)

$ (9,312)

(6,840)

(25,344)

Amount of Gain (Loss) recognized in income on Derivative (Ineffective Portion and Amount excluded from Effectiveness Testing)

Non designated Hedges, amount of (Gain) Loss recognized in Income on Derivative

(10,566)

(390)

(1,587)

(2)

Revenue

Accumulated Other Comprehensive Income (Loss) [Line Items]

Amount of Gain (Loss) reclassified from OCI into Statement of Income (Effective Portion)

(1,156)

(2,785)

(2,442)

(4,237)

Cost of Revenue

Accumulated Other Comprehensive Income (Loss) [Line Items]

Amount of Gain (Loss) reclassified from OCI into Statement of Income (Effective Portion)

(4,518)

(5,154)

(3,411)

(17,456)

Selling, General And Administrative Expenses

Accumulated Other Comprehensive Income (Loss) [Line Items]

Amount of Gain (Loss) reclassified from OCI into Statement of Income (Effective Portion)

(1,286)

(1,373)

(987)

(3,651)

Foreign Exchange (Gains) Losses, Net

Accumulated Other Comprehensive Income (Loss) [Line Items]

Amount of Gain (Loss) recognized in income on Derivative (Ineffective Portion and Amount excluded from Effectiveness Testing)

Non designated Hedges, amount of (Gain) Loss recognized in Income on Derivative

^[1]

$ (10,566)

$ (390)

(1,587)

(2)

Forward Foreign Exchange Contracts

Accumulated Other Comprehensive Income (Loss) [Line Items]

Amount of Gain (Loss) recognized in OCI on Derivatives (Effective Portion)

$ (59,396)

$ 31,300

[1]

Property, Plant and Equipment, Net (Detail) - USD ($) $ in Thousands	Jun. 30, 2012	Dec. 31, 2011
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 463,294	$ 451,415
Less: Accumulated depreciation and amortization	(282,773)	(270,911)
Property, plant and equipment, net	$ 180,521	$ 180,504

- Definition

The cumulative amount of depreciation, depletion and amortization (related to property, plant and equipment, but not including land) that has been recognized in the income statement.

+ References + Details

Property, Plant and Equipment, Net - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Property, Plant and Equipment [Line Items]
Depreciation and amortization			$ 28,145	$ 29,005
Effect Of Reclassification Of Foreign Exchange (Gains) Losses
Property, Plant and Equipment [Line Items]
Depreciation and amortization	$ 312	$ 379	235	1,341
Depreciation Expense On Property, Plant And Equipment
Property, Plant and Equipment [Line Items]
Depreciation and amortization	11,316	12,066	22,422	23,839
Computer Software Amortization
Property, Plant and Equipment [Line Items]
Depreciation and amortization	$ 2,987	$ 3,315	$ 5,958	$ 6,507

Changes in Goodwill (Detail) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
Changes in Goodwill (Detail) - USD ($) $ in Thousands	Jun. 30, 2012	Dec. 31, 2011
Goodwill [Line Items]
Opening balance	$ 925,339	$ 570,153
Goodwill relating to acquisition consummated during the period	25,442	414,158
Adjustment to preliminary purchase accounting for Headstrong	(3,213)
Effect of exchange rate fluctuations	(25,408)	(58,972)
Closing balance	$ 922,160	$ 925,339

- Definition

Carrying amount as of the balance sheet date, which is the cumulative amount paid and (if applicable) the fair value of any noncontrolling interest in the acquiree, adjusted for any amortization recognized prior to the adoption of any changes in generally accepted accounting principles (as applicable) and for any impairment charges, in excess of the fair value of net assets acquired in one or more business combination transactions.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6388280&loc=d3e13770-109266

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 43
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 72
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-Clause 1
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 68
-Subparagraph l
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 34
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

The increase (decrease) in the recorded value of goodwill for foreign currency translation adjustments and purchase accounting adjustments needed to revise the carrying amount of goodwill to fair value.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 72
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-Clause 3
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-Clause 6
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-Clause 7
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Goodwill and Intangible Assets - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011	Dec. 31, 2011
Goodwill and Intangible Assets Disclosure [Line Items]
Goodwill deductible for tax purposes	$ 7,120		$ 7,120		$ 7,562
Amortization of acquired intangible assets	5,790	$ 5,140	11,080	$ 8,217
Amortization of intangible assets recognized for minimum volume commitment from a client at the time of 2004 Reorganization	18	$ 41	38	$ 83
Unamortized value of intangible asset created for minimum volume commitment from a client, at the time of 2004 Reorganization	$ 40		$ 40

- Definition

The amount of goodwill arising from a business combination that is expected to be deductible for tax purposes.

+ References + Details

Intangible Assets Acquired Either Individually or with Group of Other Assets or in Business Combination (Detail) - USD ($) $ in Thousands	Jun. 30, 2012	Dec. 31, 2011
Acquired Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 324,099	$ 321,171
Accumulated amortization	209,807	207,883
Net	114,292	113,288
Customer-related intangible assets
Acquired Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	279,331	275,859
Accumulated amortization	191,015	189,872
Net	88,316	85,987
Marketing-related intangible assets
Acquired Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	40,096	40,552
Accumulated amortization	17,081	16,312
Net	23,015	24,240
Contract-related intangible assets
Acquired Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	1,130	1,219
Accumulated amortization	1,130	1,219
Other intangible assets
Acquired Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	3,542	3,541
Accumulated amortization	581	480
Net	$ 2,961	$ 3,061

Net Defined Benefit Plan Costs (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Defined Benefit Plan Disclosure [Line Items]
Service costs	$ 961	$ 860	$ 1,974	$ 1,553
Interest costs	445	378	915	713
Amortization of actuarial loss	166	140	339	277
Expected return on plan assets	(202)	(160)	(412)	(330)
Net Gratuity Plan costs	$ 1,370	$ 1,218	$ 2,816	$ 2,213

- Definition

An amount calculated as a basis for determining the extent of delayed recognition of the effects of changes in the fair value of assets. The expected return on plan assets is determined based on the expected long-term rate of return on plan assets and the market-related value of plan assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 30
-Glossary Expected Return on Plan Assets
-URI http://asc.fasb.org/extlink&oid=6512136

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 60
-Glossary Expected Return on Plan Assets
-URI http://asc.fasb.org/extlink&oid=6512171

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (h)(3)
-URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 87
-Paragraph 264
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph h
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 106
-Paragraph 518
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

The increase in a defined benefit pension plan's projected benefit obligation or a defined benefit postretirement plan's accumulated postretirement benefit obligation due to the passage of time.

+ References + Details

- Definition

The actuarial present value of benefits attributed by the pension benefit formula to services rendered by employees during the period. The portion of the expected postretirement benefit obligation attributed to employee service during the period. The service cost component is a portion of the benefit obligation and is unaffected by the funded status of the plan.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Service Cost (Component of Net Periodic Pension Cost)
-URI http://asc.fasb.org/extlink&oid=6525008

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (h)(1)
-URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (a)(1)
-URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 87
-Paragraph 264
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph a, h
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 106
-Paragraph 518
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Amounts Contributed to Defined Contribution Plans in Various Jurisdictions (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Defined Contribution Plans In Various Jurisdictions [Line Items]
Defined contribution plans, contributed amount	$ 8,174	$ 5,853	$ 15,997	$ 12,297
India
Defined Contribution Plans In Various Jurisdictions [Line Items]
Defined contribution plans, contributed amount	3,439	2,749	6,917	6,069
U.S.
Defined Contribution Plans In Various Jurisdictions [Line Items]
Defined contribution plans, contributed amount	739	510	1,766	1,168
U.K.
Defined Contribution Plans In Various Jurisdictions [Line Items]
Defined contribution plans, contributed amount	442	316	750	523
Hungary
Defined Contribution Plans In Various Jurisdictions [Line Items]
Defined contribution plans, contributed amount	7	9	46	22
China
Defined Contribution Plans In Various Jurisdictions [Line Items]
Defined contribution plans, contributed amount	2,958	2,088	5,791	4,261
Mexico
Defined Contribution Plans In Various Jurisdictions [Line Items]
Defined contribution plans, contributed amount	4	7	21	18
South Africa
Defined Contribution Plans In Various Jurisdictions [Line Items]
Defined contribution plans, contributed amount	84	137	164	164
Morocco
Defined Contribution Plans In Various Jurisdictions [Line Items]
Defined contribution plans, contributed amount	59	$ 37	89	$ 72
Hong Kong
Defined Contribution Plans In Various Jurisdictions [Line Items]
Defined contribution plans, contributed amount	9		17
NETHERLANDS
Defined Contribution Plans In Various Jurisdictions [Line Items]
Defined contribution plans, contributed amount	429		429
Philippines
Defined Contribution Plans In Various Jurisdictions [Line Items]
Defined contribution plans, contributed amount	$ 4		$ 7

Stock-Based Compensation - Additional Information (Detail) - USD ($)	1 Months Ended	3 Months Ended		6 Months Ended		12 Months Ended
	Apr. 11, 2012	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011	Dec. 31, 2011	Sep. 01, 2009	Aug. 31, 2009
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Amended 2007 Omnibus Plan, increase in number of common shares authorized for issuance	5,593,200
Amended 2007 Omnibus Plan, number of common shares authorized for issuance	15,000,000
Stock based compensation cost		$ 9,941,000	$ 5,472,000	$ 17,166,000	$ 8,519,000
Unrecognized stock-based compensation cost for options		11,144,000		11,144,000
Incremental compensation cost				$ 4,109,000
Incremental compensation cost recognition period				21 months 15 days
Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average remaining requisite vesting period (years)				1 year 153 days
Restricted Share Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares vested						102,000
Restricted Share Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average remaining requisite vesting period (years)				2 years 266 days
Minimum vesting schedules, years				1 year
Maximum vesting schedules, years				4 years
Unrecognized share-based compensation costs		20,418,000		$ 20,418,000
Performance Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average remaining requisite vesting period (years)				1 year 343 days
Minimum vesting schedules, years				6 months
Maximum vesting schedules, years				3 years
Number of shares vested						214,880
Unrecognized share-based compensation costs		$ 27,061,000		$ 27,061,000
Percentage of shares vested						128.90%
Employee Stock Purchase Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of fair value payroll deduction allowed to eligible employees							90.00%	95.00%
Maximum percentage of employee's base salary allowed to be purchased		15.00%		15.00%
Maximum dollar amount of common shares allowed to be purchased				$ 25
Common shares reserved for issuance		4,200,000		4,200,000
Common shares issued under the ESPP				44,916	23,579
Compensation expense for ESPP		$ 39,000	$ 22,000	$ 77,000	$ 40,000

Summary of Options Activity (Detail) - USD ($)

6 Months Ended

12 Months Ended

Jun. 30, 2012

Dec. 31, 2011

Shares arising out of options

Outstanding, shares arising out of options, beginning balance

13,734,820

Granted, shares arising out of options

Forfeited, shares arising out of options

(236,485)

Expired, shares arising out of options

(54,655)

Exercised, shares arising out of options

(375,088)

Outstanding, shares arising out of options, ending balance

13,068,592

13,734,820

Vested and exercisable, expected to vest thereafter, shares arising out of options

^[1]

12,748,385

Vested and exercisable, shares arising out of options

9,651,170

Weighted average grant date fair value of grants during the period

Weighted average exercise price

Outstanding weighted average exercise price, beginning balance

10.58

Granted, weighted average exercise price

Forfeited, weighted average exercise price

10.83

Expired, weighted average exercise price

15.32

Exercised, weighted average exercise price

8.40

Outstanding weighted average exercise price, end balance,

10.61

$ 10.58

Vested and exercisable and expected to vest thereafter, weighted average exercise price

^[1]

10.55

Vested and exercisable, weighted average exercise price

$ 9.53

Weighted average remaining contractual life (years)

Outstanding weighted average remaining contractual life (years)

4 years 292 days

5 years 146 days

Vested and exercisable as of June 30, 2012 and expected to vest thereafter

^[1]

4 years 292 days

Vested and exercisable as of June 30, 2012

4 years 110 days

Aggregate intrinsic value

Exercised, aggregate intrinsic value

$ 3,087

Outstanding aggregate intrinsic value, ending balance

78,655

Vested and exercisable and expected to vest thereafter, aggregate intrinsic value

^[1]

77,526

Vested and exercisable, aggregate intrinsic value

$ 68,548

[1]	Options expected to vest reflect an estimated forfeiture rate.

Summary of Restricted Share Units Granted (Detail) - Restricted Share Units

6 Months Ended

Jun. 30, 2012

$ / shares

Number of Restricted Share units

Outstanding number of Shares (Units), beginning balance

2,262,153

Granted, number of Shares (Units)

120,000

Vested, number of Shares (Units)

(345,280)

^[1]

Forfeited, number of shares (units)

(72,016)

Outstanding number of Shares (Units),end balance

1,964,857

Expected to vest, number of Shares (Units)

1,580,720

Weighted Average Grant Date Fair Value

Outstanding weighted average grant date fair value, beginning balance | $ / shares

$ 15.27

Granted, weighted average grant date fair value | $ / shares

15.43

Vested, weighted average grant date fair value | $ / shares

14.36

^[1]

Forfeited, weighted average grant date fair value | $ / shares

16.2

Outstanding weighted Average Grant Date Fair Value, ending balance | $ / shares

$ 15.4

[1]	Out of this, 336,244 RSUs have been net settled on vesting by issuing 229,100 shares (net of minimum tax withholding). Also, 9,036 RSUs have vested in the six months ended June 30, 2012, the shares in respect of which will be issued on December 31, 2013.

Summary of Restricted Share Units Granted (Parenthetical) (Detail)	6 Months Ended
	Jun. 30, 2012 shares
Schedule Of Activity Related To Restricted Shares And Restricted Share [Line Items]
RSUs net settled on vesting	336,244
RSUs settled on vesting by issuing shares (net of minimum tax withholding)	229,100
December 31 ,2013
Schedule Of Activity Related To Restricted Shares And Restricted Share [Line Items]
RSUs settled on vesting by issuing shares (net of minimum tax withholding)	9,036

Summary of Performance Units Activity (Detail) - Performance Units	6 Months Ended
	Jun. 30, 2012 $ / shares shares
Number of Share Units
Outstanding number of Shares (Units), beginning balance	2,271,724
Granted, number of Shares (Units)	1,200,000
Vested, number of shares (units)
Forfeited, number of shares (units)	(99,848)
Outstanding number of Shares (Units),end balance	3,371,876
Expected to vest	3,086,397
Weighted Average Grant Date Fair Value
Outstanding weighted average grant date fair value, beginning balance \| $ / shares	$ 15.17
Granted, weighted average grant date fair value \| $ / shares	15.25
Vested, weighted average grant date fair value \| $ / shares
Forfeited, weighted average grant date fair value \| $ / shares	16.61
Outstanding weighted Average Grant Date Fair Value, ending balance \| $ / shares	$ 15.16
Outstanding maximum shares eligible to receive, beginning balance	3,247,322
Granted, maximum shares eligible to receive	1,800,000
Vested, maximum shares eligible to receive
Forfeited, maximum shares eligible to receive	(131,310)
Outstanding maximum shares eligible to receive, ending balance	4,916,012

Modification of Performance Metrics for Performance Grants Made to Employees (Detail) - Performance Grants Made To Employees	3 Months Ended
	Mar. 31, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Original Performance Target, Revenue Growth, Outstanding	20.00%
Original Performance Target, Revenue Growth, Target	15.00%
Original Performance Target, Revenue Growth, Threshold	10.00%
Original Performance Target, EBITDA Growth, Outstanding	20.00%
Original Performance Target, EBITDA Growth, Target	15.00%
Original Performance Target, EBITDA Growth, Threshold	10.00%
Modified Performance Target, Revenue Growth, Outstanding	20.00%
Modified Performance Target, Revenue Growth, Target	15.00%
Modified Performance Target, Revenue Growth, Threshold	10.00%
Modified Performance Target, Adjusted Income from Operation growth, Outstanding	20.00%
Modified Performance Target, Adjusted Income from Operation growth, Target	15.00%
Modified Performance Target, Adjusted Income from Operation growth, Threshold	10.00%

Modification of Performance Metrics for Performance Grants Made to Former Chief Executive Officer (Detail) - Performance Grant Made To Former CEO	3 Months Ended
	Mar. 31, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Original Performance Target, Revenue Growth, Outstanding	20.00%
Original Performance Target, Revenue Growth, Target	15.00%
Original Performance Target, Revenue Growth, Threshold	10.00%
Original Performance Target, EBITDA Growth, Outstanding	20.00%
Original Performance Target, EBITDA Growth, Target	15.00%
Original Performance Target, EBITDA Growth, Threshold	10.00%
Modified Performance Target, Revenue Growth, Outstanding	17.00%
Modified Performance Target, Revenue Growth, Target	12.50%
Modified Performance Target, Revenue Growth, Threshold	8.00%
Modified Performance Target, Adjusted Income from Operation growth, Outstanding	16.00%
Modified Performance Target, Adjusted Income from Operation growth, Target	12.50%
Modified Performance Target, Adjusted Income from Operation growth, Threshold	7.00%

Earnings Per Share - Additional Information (Detail) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Number of stock options outstanding but not included in the computation of diluted earnings per common share	6,246,826	6,894,891	6,407,134	7,337,228

- Definition

Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Antidilution
-URI http://asc.fasb.org/extlink&oid=6505113

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Diluted Earnings Per Share
-URI http://asc.fasb.org/extlink&oid=6510752

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Contingent Stock Agreement
-URI http://asc.fasb.org/extlink&oid=6508534

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 40
-Subparagraph c
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 13, 14
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 171
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Earnings Per Share (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Earnings Per Share (Abstract)
Net income available to Genpact Limited common shareholders	$ 61,100	$ 39,009	$ 99,640	$ 75,129
Weighted average number of common shares used in computing basic earnings per common share	223,182,251	221,297,842	222,996,243	221,153,301
Dilutive effect of stock based awards	4,698,176	4,848,546	4,680,427	4,691,538
Weighted average number of common shares used in computing dilutive earnings per common share	227,880,427	226,146,388	227,676,670	225,844,839
Earnings per common share attributable to Genpact Limited common shareholders, Basic	$ 0.27	$ 0.18	$ 0.45	$ 0.34
Earnings per common share attributable to Genpact Limited common shareholders, Diluted	$ 0.27	$ 0.17	$ 0.44	$ 0.33

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.21)
-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 55
-Paragraph 52
-URI http://asc.fasb.org/extlink&oid=16381557&loc=d3e4984-109258

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1252-109256

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.19)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04.23)
-URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 18
-Article 7

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 36, 37, 38
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 20
-Article 5

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 21
-Article 9

+ Details

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References + Details

- Definition

The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.

+ References + Details

- Definition

Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1448-109256

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Weighted-Average Number of Common Shares Outstanding
-URI http://asc.fasb.org/extlink&oid=6528421

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 171
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 40
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Short-Term Borrowings - Additional Information (Detail) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011
Line of Credit Facility [Line Items]
Fund-based and non-fund-based credit facilities limits available	$ 17,212	$ 17,417
Utilization of credit facility for non fund-based usage	$ 3,500	3,990
Rate of interest on credit facility	2.11585%
Credit facility, amount outstanding	$ 259,299	$ 259,000
Revolving Credit Facility
Line of Credit Facility [Line Items]
Fund based and non-fund-based short term revolving credit facility, maximum limit	$ 260,000
Revolving credit facility, expiration date	May 31, 2015
Rate of interest on credit facility	1.89525%	1.8965%
Fund-Based Credit Facility
Line of Credit Facility [Line Items]
Credit facility, amount outstanding	$ 251,000	$ 252,000
Non-Fund-Based Credit Facility
Line of Credit Facility [Line Items]
Credit facility, amount outstanding	$ 8,299	$ 7,000

Long-Term Debt - Additional Information (Detail) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	May 31, 2011
Line of Credit Facility [Line Items]
Credit facility, maximum borrowing capacity			$ 380,000
Incremental limit of credit facility	$ 100,000
Term loan amounts outstanding	88,473
Debt amortization expense	$ 1,527
Rate of interest on credit facility	2.11585%
Credit facility, frequency of payments	semi-annual
Term-Loan Credit Facility
Line of Credit Facility [Line Items]
Fund based and non-fund-based long term revolving credit facility, maximum limit	$ 120,000
Credit facility repayment term, years	4 years
Amount of semi-annual repayment of long-term loan	$ 15,000
Revolving Credit Facility
Line of Credit Facility [Line Items]
Fund based and non-fund-based short term revolving credit facility, maximum limit	$ 260,000
Rate of interest on credit facility	1.89525%	1.8965%

Maturity Profile of Term Loan Net of Debt Amortization Expense (Detail) $ in Thousands	Jun. 30, 2012 USD ($)
Long-Term Debt
2012	$ 14,542
2013	29,334
2014	29,651
2015	14,946
Term loan amounts outstanding	$ 88,473

Cost of Revenue (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
Cost of Revenue (Detail) - USD ($) $ in Thousands	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Total cost of revenue	$ 285,222	$ 254,030	$ 550,687	$ 468,517
Personnel Expenses
Total cost of revenue	195,087	168,132	380,638	311,873
Operational Expenses
Total cost of revenue	78,054	72,527	146,029	130,087
Depreciation And Amortization
Total cost of revenue	$ 12,081	$ 13,371	$ 24,020	$ 26,557

Selling General and Administrative Expenses (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Component of Operating Other Cost and Expense [Line Items]
Selling, general and administrative expenses	$ 114,253	$ 86,724	$ 219,258	$ 154,165
Personnel Expenses
Component of Operating Other Cost and Expense [Line Items]
Selling, general and administrative expenses	79,556	59,438	150,496	106,958
Operational Expenses
Component of Operating Other Cost and Expense [Line Items]
Selling, general and administrative expenses	32,475	25,276	64,402	43,418
Depreciation And Amortization
Component of Operating Other Cost and Expense [Line Items]
Selling, general and administrative expenses	$ 2,222	$ 2,010	$ 4,360	$ 3,789

Other Operating (Income) Expense, Net (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Components of Other Operating Income [Line Items]
Other operating (income) expense	$ (801)	$ (800)	$ (1,513)	$ (1,756)
Impairment of capital work in progress / property, plant and equipment		1,465		1,465
Other operating (income) expense, net	$ (801)	$ 665	$ (1,513)	$ (291)

Other Income (Expense) Net (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Other Income (Expense), Net
Interest income	$ 2,385	$ 3,605	$ 5,510	$ 7,163
Interest expense	(3,406)	(1,934)	(6,965)	(2,599)
Other income	322	1,355	632	1,560
Other income (expense), net	$ (699)	$ 3,026	$ (823)	$ 6,124

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands	Jun. 30, 2012	Dec. 31, 2011
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Unrecognized tax benefits	$ 20,333	$ 23,712
Unrecognized tax benefits that would impact effective tax rate	20,187	23,551
Unrecognized tax benefits, interest on income taxes accrued	$ 2,442	$ 2,536

Activities Related to Unrecognized Tax Benefits for Uncertain Tax Positions (Detail) $ in Thousands	6 Months Ended
	Jun. 30, 2012 USD ($)
Schedule of Unrecognized Tax Benefits [Line Items]
Unrecognized tax benefits, opening balance	$ 23,712
Decrease related to prior year tax positions	(65)
Increase related to prior year tax positions ,including recorded against goodwill	200
Decrease related to settlement with tax authorities	(2,492)
Effect of exchange rate changes	(1,022)
Unrecognized tax benefits, closing balance as on June 30, 2012	$ 20,333

Related Party Transactions - Additional Information (Detail) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended		6 Months Ended		12 Months Ended
	Jan. 26, 2010	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2009	Dec. 31, 2008	Dec. 31, 2007	Dec. 31, 2006	Dec. 31, 2005	Mar. 31, 2012
Related Party Transaction [Line Items]
Long-term purchase commitment, years	2 years			7 years
Extension of minimum volume commitment	$ 360,000
Recognized net revenues		$ 162	$ 122,783	$ 317	$ 235,744
General Electric Company
Related Party Transaction [Line Items]
Percentage of total net revenues		27.00%	31.00%	27.00%	32.00%
General Electric Company \| Maximum
Related Party Transaction [Line Items]
Percent of ownership held													5.00%
Ge And Companies Where Ge Has Majority Ownership Interest Or Exercises Significant Influence
Related Party Transaction [Line Items]
Minimum volume commitment						$ 360,000	$ 360,000	$ 360,000	$ 360,000	$ 360,000	$ 360,000	$ 360,000
Recognized net revenues			$ 122,629		$ 235,411
Percentage of total net revenues			31.00%		32.00%
Cost of revenue, net of recovery			$ 756		$ 2,067
Selling, general and administrative expenses net of recovery			100		282
Other operating (income) expense, net			(587)		(1,100)
Interest expense on lease obligations			88		191
January 1, 2012 GE And Companies Where GE Has Majority Ownership Interest Or Exercises Significant Influence
Related Party Transaction [Line Items]
Minimum volume commitment				$ 270,000
January 1, 2013 GE And Companies Where GE Has Majority Ownership Interest Or Exercises Significant Influence
Related Party Transaction [Line Items]
Minimum volume commitment				180,000
January 1, 2014 GE And Companies Where GE Has Majority Ownership Interest Or Exercises Significant Influence
Related Party Transaction [Line Items]
Minimum volume commitment				90,000
December 31, 2014 GE And Companies Where GE Has Majority Ownership Interest Or Exercises Significant Influence
Related Party Transaction [Line Items]
Extension of minimum volume commitment				250,000
December 31, 2015 GE And Companies Where GE Has Majority Ownership Interest Or Exercises Significant Influence
Related Party Transaction [Line Items]
Extension of minimum volume commitment				150,000
December 31, 2016 GE And Companies Where GE Has Majority Ownership Interest Or Exercises Significant Influence
Related Party Transaction [Line Items]
Extension of minimum volume commitment				90,000
Non-Consolidating Affiliates
Related Party Transaction [Line Items]
Cost of revenue, net of recovery		$ 529	124	1,084	357
Selling, general and administrative expenses net of recovery		102	15	210	4
Investment in equity affiliates		0	0	205	0
Customer In Which Company's Directors Have Controlling Interest
Related Party Transaction [Line Items]
Recognized net revenues		115	81	227	157
Customer Which Has Significant Interest In The Company
Related Party Transaction [Line Items]
Recognized net revenues		$ 47	$ 73	$ 90	$ 176

Commitments and Contingencies - Additional Information (Detail) - USD ($) $ in Thousands	Jun. 30, 2012	Dec. 31, 2011
Commitments and Contingencies [Line Items]
Commitments and contingencies
Commitment To Purchase Property, Plant and Equipment
Commitments and Contingencies [Line Items]
Commitments and contingencies	11,374	9,694
Outstanding Bank Guarantees
Commitments and Contingencies [Line Items]
Commitments and contingencies	$ 11,799	$ 10,866

- Definition

Represents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur.

+ References + Details

Subsequent events - Additional Information (Detail) - USD ($)	1 Months Ended
	Aug. 01, 2012	Jul. 09, 2012
Acquisition of Triumph Engineering Corporation
Subsequent Event [Line Items]
Enterprise value		$ 3,600,000
Subsequent Event
Subsequent Event [Line Items]
Dividend per common share	$ 2.24
Cash dividend declared	$ 500,000,000
Issuance of Equity
Subsequent Event [Line Items]
Sale of common shares	67,750,678
Sale of common shares, per share amount	$ 14.76
Sale of common shares, value	$ 1,000,000