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Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	Jun. 30, 2013	Jul. 31, 2013
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2013
Document Fiscal Year Focus	2013
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		229,587,199

Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2013	Dec. 31, 2012
Current assets
Cash and cash equivalents	$ 519,127	$ 459,228
Accounts receivable, net	474,702	451,960
Accounts receivable from related party, net	63	29
Short term deposits	16,791	18,292
Deferred tax assets	53,774	48,489
Prepaid expenses and other current assets	178,159	150,769
Total current assets	1,242,616	1,128,767
Property, plant and equipment, net	180,606	200,362
Deferred tax assets	96,187	91,383
Investment in equity affiliates	334	416
Intangible assets, net	111,787	112,387
Goodwill	962,933	956,064
Other assets	105,866	116,548
Total assets	2,700,329	2,605,927
Current liabilities
Short-term borrowings	115,000	80,000
Current portion of long-term debt	4,250	4,982
Current portion of capital lease obligations	1,379	1,301
Accounts payable	13,915	18,652
Income taxes payable	41,065	22,304
Deferred tax liabilities	379	538
Accrued expenses and other current liabilities	386,026	390,041
Total current liabilities	562,014	517,818
Long-term debt, less current portion	655,726	656,879
Capital lease obligations, less current portion	2,784	2,533
Deferred tax liabilities	6,046	6,068
Other liabilities	277,137	250,848
Total liabilities	1,503,707	1,434,146
Shareholders' equity
Preferred shares, $0.01 par value, 250,000,000 authorized, none issued
Common shares, $0.01 par value, 500,000,000 authorized, 225,480,172 and 229,513,754 issued and outstanding as of December 31, 2012 and June 30, 2013, respectively	2,294	2,253
Additional paid-in capital	1,238,983	1,202,448
Retained earnings	392,595	281,982
Accumulated other comprehensive income (loss)	(439,458)	(318,272)
Genpact Limited shareholders' equity	1,194,414	1,168,411
Noncontrolling interest	2,208	3,370
Total equity	1,196,622	1,171,781
Commitments and contingencies
Total liabilities and equity	2,700,329	2,605,927
Customer-Related Intangible Assets
Current assets
Intangible assets, net	83,190	84,748
Marketing-Related Intangible Assets
Current assets
Intangible assets, net	22,136	21,585
Other Intangible Assets
Current assets
Intangible assets, net	$ 6,461	$ 6,054

Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2013	Dec. 31, 2012
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	229,513,754	225,480,172
Common shares, outstanding	229,513,754	225,480,172

Consolidated Statements of Income - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
Consolidated Statements of Income - USD ($) $ in Thousands	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Net revenues
Net revenues from services - others	$ 534,614	$ 467,469	$ 1,038,271	$ 902,793
Net revenues from services - related party	190	162	381	317
Total net revenues	534,804	467,631	1,038,652	903,110
Cost of revenue
Services	332,714	285,222	644,440	550,687
Total cost of revenue	332,714	285,222	644,440	550,687
Gross profit	202,090	182,409	394,212	352,423
Operating expenses:
Selling, general and administrative expenses	118,403	114,253	231,627	219,258
Amortization of acquired intangible assets	6,185	5,790	11,736	11,080
Other operating (income) expense, net	(486)	(801)	(1,088)	(1,513)
Income from operations	77,988	63,167	151,937	123,598
Foreign exchange (gains) losses, net	(17,184)	(21,977)	(13,802)	(18,306)
Other income (expense), net	(10,539)	(699)	(15,650)	(823)
Income before Equity-method investment activity, net and income tax expense	84,633	84,445	150,089	141,081
Equity-method investment activity, net	(63)	13	(107)	26
Income before income tax expense	84,696	84,432	150,196	141,055
Income tax expense	19,234	21,633	36,482	38,000
Net Income	65,462	62,799	113,714	103,055
Net income attributable to noncontrolling interest	1,586	1,699	3,101	3,415
Net income attributable to Genpact Limited shareholders	63,876	61,100	110,613	99,640
Net income available to Genpact Limited common shareholders	$ 63,876	$ 61,100	$ 110,613	$ 99,640
Earnings per common share attributable to Genpact Limited common shareholders
Basic	$ 0.28	$ 0.27	$ 0.48	$ 0.45
Diluted	$ 0.27	$ 0.27	$ 0.47	$ 0.44
Weighted average number of common shares used in computing earnings per common share attributable to Genpact Limited common shareholders
Basic	229,237,503	223,182,251	228,232,364	222,996,243
Diluted	235,329,303	227,880,427	234,475,027	227,676,670

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Net income	$ 65,462	$ 62,799	$ 113,714	$ 103,055
Other comprehensive income
Net income (loss) on cash flow hedging derivatives, net of taxes (Note 7)	(48,978)	(77,768)	(29,448)	(33,241)
Other comprehensive income (loss)			(121,152)	(98,804)
Genpact Limited Shareholders
Net income	63,876	61,100	110,613	99,640
Other comprehensive income
Currency translation adjustments	(93,571)	(108,619)	(91,738)	(65,464)
Net income (loss) on cash flow hedging derivatives, net of taxes (Note 7)	(48,978)	(77,768)	(29,448)	(33,241)
Other comprehensive income (loss)	(142,549)	(186,387)	(121,186)	(98,705)
Comprehensive income (loss)	(78,673)	(125,287)	(10,573)	935
Noncontrolling Interest
Net income	1,586	1,699	3,101	3,415
Other comprehensive income
Currency translation adjustments	47	(136)	34	(99)
Other comprehensive income (loss)	47	(136)	34	(99)
Comprehensive income (loss)	$ 1,633	$ 1,563	$ 3,135	$ 3,316

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, 2011		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
Issuance of common shares on exercise of options (Note 11)	3,150	$ 4	3,146
Issuance of common shares under the employee stock purchase plan (Note 11) (in shares)		44,916
Issuance of common shares under the employee stock purchase plan (Note 11)	638		638
Net Settlement on vesting of restricted share units (Note 11) (in shares)		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 (loss)	(98,804)				(98,705)	(99)
End balance, value (in shares) at Jun. 30, 2012		222,997,072
End balance, value at Jun. 30, 2012	$ 1,456,794	$ 2,228	1,165,819	705,026	(419,458)	3,179
Beginning balance, value (in shares) at Dec. 31, 2012	225,480,172	225,480,172
Beginning balance, value at Dec. 31, 2012	$ 1,171,781	$ 2,253	1,202,448	281,982	(318,272)	3,370
Issuance of common shares on exercise of options (Note 11) (in shares)	3,184,358	3,184,358
Issuance of common shares on exercise of options (Note 11)	$ 26,580	$ 32	26,548
Issuance of common shares under the employee stock purchase plan (Note 11) (in shares)		53,671
Issuance of common shares under the employee stock purchase plan (Note 11)	898	$ 1	897
Net Settlement on vesting of restricted share units (Note 11) (in shares)		299,441
Net settlement on vesting of restricted share units (Note 11)	(5,126)	$ 3	(5,129)
Net settlement on vesting of performance units (Note 11) (in shares)		496,112
Net settlement on vesting of performance units (Note 11)	(2,395)	$ 5	(2,400)
Disposition of noncontrolling interest	(1,055)					(1,055)
Distribution to noncontrolling interest	(3,242)					(3,242)
Stock-based compensation expense (Note 11)	16,619		16,619
Comprehensive income:
Net income	113,714			110,613		3,101
Other comprehensive income (loss)	$ (121,152)				(121,186)	34
End balance, value (in shares) at Jun. 30, 2013	229,513,754	229,513,754
End balance, value at Jun. 30, 2013	$ 1,196,622	$ 2,294	$ 1,238,983	$ 392,595	$ (439,458)	$ 2,208

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012
Operating activities
Net income attributable to Genpact Limited shareholders	$ 110,613	$ 99,640
Net income attributable to noncontrolling interest	3,101	3,415
Net income	113,714	103,055
Adjustments to reconcile net income to net cash provided by (used for) operating activities:
Depreciation and amortization	27,318	28,145
Amortization of debt issue costs (including loss on extinguishment of debt)	4,392	1,307
Amortization of acquired intangible assets	11,736	11,118
Reserve for doubtful receivables	5,070	(151)
Reserve for mortgage loans		107
Unrealized (gain) loss on revaluation of foreign currency asset/liability	(14,067)	(18,962)
Equity-method investment activity, net	(107)	26
Stock-based compensation expense	16,619	17,243
Deferred income taxes	1,589	(8,728)
Others, net	6,087	90
Change in operating assets and liabilities:
Increase in accounts receivable	(25,492)	(16,791)
Increase in other assets	(25,385)	(36,308)
Decrease in accounts payable	(3,060)	(5,076)
Decrease in accrued expenses and other current liabilities	(33,809)	(1,321)
Increase in income taxes payable	18,826	30,611
Increase in other liabilities	4,244	27,707
Net cash provided by operating activities	107,675	132,072
Investing activities
Purchase of property, plant and equipment	(25,635)	(41,602)
Proceeds from sale of property, plant and equipment	283	283
Investment in affiliates		(205)
Short term deposits placed	(36,769)	(26,493)
Redemption of short term deposits	36,769	20,410
Payment for business acquisitions, net of cash acquired	(46,134)	(36,927)
Proceeds from divestiture of business,net of cash divested (refer note 3C(a))	(1,049)
Net cash used for investing activities	(72,535)	(84,534)
Financing activities
Repayment of capital lease obligations	(874)	(1,162)
Proceeds from long-term debt	121,410
Repayment of long-term debt	(119,723)	(15,000)
Proceeds from Short-term borrowings	35,000
Repayment of Short-term borrowings		(1,000)
Proceeds from issuance of common shares under stock based compensation plans	27,478	3,788
Payment for net settlement of stock based awards	(7,521)	(1,409)
Payment of earn-out consideration	(2,993)
Cost incurred in relation to debt amendment and refinancing	(7,908)
Distribution to noncontrolling interest	(3,242)	(2,762)
Net cash provided by (used for) financing activities	41,627	(17,545)
Effect of exchange rate changes	(16,868)	(1,703)
Net increase in cash and cash equivalents	76,767	29,993
Cash and cash equivalents at the beginning of the period	459,228	408,020
Cash and cash equivalents at the end of the period	519,127	436,310
Supplementary information
Cash paid during the period for interest	18,474	4,212
Cash paid during the period for income taxes	38,909	40,266
Property, plant and equipment acquired under capital lease obligation	$ 1,385	$ 1,178

Organization

6 Months Ended

Jun. 30, 2013

Organization

1. Organization

Nature of Operations

The Company is a global leader in business process management and technology services, leveraging the power of smarter processes, smarter analytics and smarter technology to help its clients drive intelligence across the enterprise. The Company believes that its Smart Enterprise Processes (SEP^SM) framework, its unique science of process combined with deep domain expertise in multiple industry verticals, leads to superior business outcomes. The Company’s Smart Decision Services deliver valuable business insights to its clients through targeted analytics, re-engineering expertise, and advanced risk management. Making technology more intelligent by embedding it with process and data insights, the Company also offers a wide range of technology services. Driven by a passion for process innovation and operational excellence built on its Lean and Six Sigma DNA and the legacy of serving GE for more than 15 years, its 60,000+ professionals around the globe deliver services to more than 700 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 of its common shares 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. During the year ended December 31, 2012, GE’s shareholding subsequently declined to less than 5.0%, as a result of which GE is no longer considered a related party.

On December 14, 2012, a secondary offering of the Company’s common shares by General Atlantic (“GA”) and Oak Hill Capital Partners (“OH”) was completed. Upon the completion of the secondary offering, GA and OH each owned approximately 2.4% of the Company’s common shares outstanding, and they ceased to be significant shareholders and related parties.

2012 Recapitalization

On August 1, 2012, the Company announced that Glory Investments A Limited, formerly known as South Asia Private Investments and an affiliate of Bain Capital Investors, LLC (“Bain Capital”) had entered into an agreement to purchase approximately 67,750,678 common shares of the Company from affiliates of GA and OH for $14.76 per share, or approximately $1,000,000, after payment by the Company of a special cash dividend of $2.24 per share. The special cash dividend was declared by the Company’s board of directors on August 30, 2012, and paid on September 24, 2012 to holders of record as of September 10, 2012. On October 25, 2012, Bain Capital and its affiliated assignees completed the purchase of 57,537,264 common shares of the Company. As permitted under the share purchase agreement, two additional co-investors (RGIP, LLC, an investor in certain investment funds which are affiliated with Bain Capital, and Twickenham Investment Private Limited, an affiliate of the Government of Singapore Investment Corporation Private Limited) purchased the remaining 50,812 shares and 10,162,602 shares of the Company, respectively, covered by the share purchase agreement.

On August 30, 2012, the Company terminated its existing credit facility of $380,000 and entered into a new credit facility of $925,000, to repay the previous existing credit facility, fund a portion of the special cash dividend, pay fees and expenses in connection with the foregoing and to provide for general corporate purposes of the Company, including working capital requirements. Net proceeds from the credit facility along with cash on hand were partially used to fund the dividend payment of $2.24 per share, or $501,620 in the aggregate, which was paid on all issued and outstanding common shares. In accordance with the terms of the Company’s stock-based compensation plans, in order to preserve the value of stock-based awards outstanding as of the record date, the Company reduced the exercise price per share of each outstanding stock option award and increased the number of shares in relation to all outstanding stock-based awards as of the record date of the special cash dividend. This transaction, together with other related transactions, is referred to as the “2012 Recapitalization”. In June 2013, the Company amended its credit facility with the consortium of financial institutions as explained in Note 14.

The Company incurred expenses of approximately $23,464 for the 2012 Recapitalization excluding the fees associated with the previous existing credit facility and the new credit facility. Out of the total expenses of $23,464, $6,237 was incurred and recorded as a part of “selling, general and administrative expenses” in the Consolidated Statements of Income for the year ended December 31, 2012. The balance of the total expenses of approximately $17,227 relating to the share purchase transaction were incurred and accrued as of December 31, 2012 and reported as a part of “other income (expense), net” in the Consolidated Statements of Income for the year ended December 31, 2012. GA and OH, collectively, reimbursed $17,000 of the $17,227 to the Company on October 25, 2012 at the closing of the share purchase transaction in accordance with the letter agreement among the Company, GA and OH. This reimbursement was recorded as a part of “other income (expense), net” in the Consolidated Statements of Income for the year ended December 31, 2012.

Summary of Significant Accounting Policies

6 Months Ended

Jun. 30, 2013

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, 2012.

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 the 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 shares 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, 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 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 acquired 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 the 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. Acquisition related costs are expensed as incurred under Selling, General and Administrative Expenses.

Goodwill represents the cost of 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 reporting unit 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 reporting unit below its carrying amount. See note 9 for information and related disclosures.

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		1 – 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 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 evaluations of the credit worthiness of the corporations and banks with which it does business. To reduce its credit risk on accounts receivable, the Company conducts ongoing credit evaluations of customers. GE accounted for 30% and 26% of receivables as of December 31, 2012 and June 30, 2013, respectively. GE accounted for 27% and 23% of revenues for the six months and three months ended June 30, 2012 and 2013, 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 standard has been adopted by the Company and certain disclosures in the consolidated financial statements and notes to the consolidated financial statements have been modified accordingly. Adoption of this standard did not have a material impact on the consolidated results of operations, cash flows, financial position or disclosures:

•

Effective January 1, 2013, the Company adopted FASB ASU 2013-02, Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income (“ASU 2013-02”). ASU 2013-02 amended existing guidance by requiring additional disclosure either on the face of the income statement or in the notes to the financial statements of significant amounts reclassified out of accumulated other comprehensive income. ASU 2013-02 requires prospective adoption and affects financial statement disclosure only.

(f) Reclassification

Certain reclassifications have been made in the consolidated financial statements of prior periods to conform to the classification used in the current period.

Business Acquisitions and Divestitures

6 Months Ended

Jun. 30, 2013

Business Acquisitions and Divestitures

3. Business acquisitions and divestitures

A.	Acquisitions

(a)

NGEN Media Services Private Limited

On March 28, 2013, the Company acquired the remaining 50% of the outstanding equity interest in NGEN Media Services Private Limited, a private limited company organized under the laws of India (“NGEN”), and thereby increased its interest from 50% to 100%, providing the Company control over NGEN as a wholly owned subsidiary. NGEN is engaged in the business of media services outsourcing.

The Company acquired the remaining 50% equity interest for cash consideration of $158. There are no contingent consideration arrangements in connection with the acquisition. The Company previously accounted for its 50% interest in NGEN as an equity method investment. The Company re-measured this equity interest to fair value at the acquisition date and recognized a loss of $5 in the Consolidated Statements of Income under “equity-method investment activity, net”.

The following table summarizes the consideration to acquire NGEN and the amounts of identified assets acquired and liabilities assumed at the acquisition date, as well as the fair value of the Company’s existing investment in NGEN at the acquisition date:


Cash consideration	$	158
Acquisition date fair value of the Company’s investment in NGEN held before the business combination		158
Total	$	316
Recognized amounts of identifiable assets acquired and liabilities assumed
Cash and cash equivalents	$	432
Current assets		402
Tangible fixed assets		27
Other non-current assets		89
Current liabilities		(337	)
Other liabilities		(274	)
Total identifiable net assets acquired	$	339
Gain recognized on acquisition		(23	)
Total	$	316

(b)

Jawood Business Process Solutions, LLC and Felix Software Solutions Private Limited

On February 6, 2013, the Company completed its acquisition of 100% of the outstanding membership interest in Jawood Business Process Solutions, LLC, a Michigan limited liability company (“Jawood”) for cash consideration of $51,000, subject to adjustment based on closing date net working capital, indebtedness and cash and cash equivalents. There are no contingent consideration arrangements in connection with the acquisition of Jawood.

The transaction also included acquisition of 100% of the outstanding shares of Felix Software Solutions Private Limited, a company organized under the laws of India (“Felix”), for cash consideration of $2,295, subject to adjustment based on closing date net working capital. There are no contingent consideration arrangements in connection with the acquisition of Felix.

Jawood and Felix (collectively referred to as the “Jawood business”) are, respectively, US and India based providers of business consulting and information technology services to the healthcare payer industry. Felix is a key sub-contractor to Jawood. This transaction strengthens the Company’s solutions and services offerings in the healthcare payer market.

Pursuant to the terms of the acquisition agreements with the respective sellers, the preliminary estimated purchase consideration for the Jawood business is comprised of the following:


Base purchase price	$	53,295
Estimated closing date net working capital adjustment		(2,663	)
Estimated closing date indebtedness adjustment		(2,146	)
Estimated closing date cash adjustment		1,179
Estimated seller expenses		(1,379	)
Total preliminary estimated purchase price	$	48,286

The acquisition of the Jawood business has been accounted for under the acquisition method of accounting in accordance with ASC 805, Business Combinations. The assets and liabilities of the Jawood business are recorded at fair value at the date of acquisition. The following table summarizes the allocation of the preliminary estimated purchase price based on the fair value of the assets acquired and the liabilities assumed at the date of acquisition:


Preliminary estimated purchase price	$	48,286
Acquisition related costs included in selling, general and administrative expenses		310
Recognized amounts of identifiable assets acquired and liabilities assumed
Cash and cash equivalents	$	1,364
Current assets		6,477
Tangible fixed assets		704
Intangible assets		11,200
Other non-current assets		548
Current liabilities		(7,866	)
Long term liabilities		(56	)
Total identifiable net assets acquired	$	12,371
Goodwill		35,915
Total	$	48,286

As of the date of these financial statements, the purchase consideration is pending final adjustment for closing date net working capital, indebtedness and cash in accordance with the terms of the acquisition agreement and may result in a corresponding adjustment to goodwill during the measurement period. The measurement period will not exceed one year from the acquisition date. The total amount paid by the Company to acquire the Jawood business, net of cash acquired of $1,364, a holdback amount of $2,000 pursuant to the acquisition agreement, and seller expenses amounting to $1,379, is $46,301.

Goodwill representing the excess of the preliminary estimated purchase price over the net assets acquired is deductible for tax purposes to the extent of $33,830, and has been allocated to the India reporting unit. The amortizable intangible assets are being amortized over their estimated useful lives using a method of amortization that reflects the expected pattern in which the economic benefits of the intangible assets will be consumed or otherwise realized. The value and estimated useful lives of the intangible assets are follows:


	Value		Estimated useful life
Customer related intangible assets	$	10,200	1 – 7 years
Marketing related intangible assets		1,000	1 – 5 years

The weighted average amortization period in respect of the acquired intangible assets is 6 years.

The results of operations of the Jawood business and the fair value of the assets and liabilities are included in the Company’s Consolidated Financial Statements with effect from February 6, 2013, the date of acquisition.

(c)

Atyati Technologies Private Limited

On September 4, 2012, the Company acquired 100% of the outstanding common and preferred stock of Atyati Technologies Private Limited, an Indian private limited company (“Atyati”), a cloud-hosted technology platform provider for the rural banking sector in India. This acquisition gives the Company a platform-based banking solution for the rural and semi-rural consumer market.

The Company acquired Atyati for an initial cash consideration of $19,368 subject to adjustment based on the closing date final working capital amount. The acquisition agreement also provided for additional deferred consideration which had a discounted value of $2,539 and earn-out consideration (ranging from $0 to $14,372 based on gross profit for the year ending March 31, 2014) which had an estimated fair value of $1,487.

As of the date of these financial statements, the purchase consideration for the acquisition is pending adjustment for the final working capital amount and may result in a corresponding adjustment to goodwill during the measurement period. The measurement period will not exceed one year from the acquisition date. Pursuant to the terms of the acquisition agreement with the sellers, the preliminary estimated purchase consideration is comprised of the following:


Cash consideration	$	19,368
Acquisition date discounted value of deferred consideration		2,539
Acquisition date fair value of earn-out consideration		1,487
Estimated working capital adjustment		—
Total preliminary estimated purchase price	$	23,394

During the period ended June 30, 2013, the Company recorded a measurement period adjustment which resulted in a decrease in the deferred tax asset of $827, an increase in other non-current assets of $194 and an increase in goodwill of $633. 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, 2013.

The acquisition has been accounted for under the acquisition method of accounting in accordance with ASC 805, Business Combinations. The assets and liabilities of Atyati were recorded at fair value at the date of acquisition. The following table summarizes the preliminary allocation of the preliminary estimated purchase price based on the fair value of the assets acquired and the liabilities assumed at the date of acquisition:


Preliminary estimated purchase price	$	23,394
Acquisition related costs included in selling, general and administrative expenses		164
Recognized amounts of identifiable assets acquired and liabilities assumed
Cash and cash equivalents	$	2,000
Current assets		5,265
Tangible fixed assets		426
Intangible assets		8,767
Deferred tax asset/ (liability), net		(2,557	)
Other non-current assets		369
Current liabilities		(3,424	)
Short term borrowings		(654	)
Other liabilities		(737	)
Total identifiable net assets acquired	$	9,455
Goodwill		13,939
Total	$	23,394

Goodwill recorded in connection with the Atyati acquisition amounted to $13,939, representing the excess of the preliminary estimated purchase price over the net assets (including deferred taxes) acquired, has been allocated to the India reporting unit and is not deductible for tax purposes. 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 value and estimated useful lives of the intangibles are as follows:


	Value		Estimated useful life
Customer related intangibles	$	5,408	4 – 9 years
Other intangibles		3,359	7 years

The weighted average amortization period in respect of the acquired intangible assets is 7 years. The results of operations of Atyati and the fair value of its assets and liabilities are included in the Company’s Consolidated Financial Statements with effect from September 4, 2012, the date of acquisition.

(d)

Triumph Engineering, Corp. and Triumph On-Demand, Inc.

On August 17, 2012, the Company acquired 100% of the outstanding equity interest in Triumph Engineering, Corp. and Triumph On-Demand Inc., both Ohio corporations (collectively the “Triumph Companies”). The Triumph Companies are U.S. based Providers of engineering services to the aviation, energy, and oil and gas industries. This acquisition provides the Company with capabilities in the engineering services space.

The Company acquired the Triumph Companies for initial cash consideration of $3,600, subject to adjustment based on working capital and closing indebtedness. The acquisition agreement provided for additional deferred consideration which had a discounted value of $379, and earn-out consideration (ranging from $0 to $4,500 based on gross profit for the years ending December 31, 2013 and 2014) which had an estimated fair value of $3,256.

Pursuant to the terms of the acquisition agreement with the seller, the purchase consideration is comprised of the following:


Cash consideration	$	3,600
Acquisition date fair value of deferred consideration		379
Acquisition date fair value of earn-out consideration		3,256
Working capital adjustment		(848	)
Closing indebtedness adjustment		(941	)
Total purchase price	$	5,446

During the period ended June 30, 2013, the Company recorded a measurement period adjustment which resulted in a decrease in the purchase consideration of $13 with a corresponding change to goodwill.

The acquisition has been accounted for under the acquisition method of accounting in accordance with ASC 805, Business Combinations. The assets and liabilities of the Triumph Companies were recorded at fair value at the date of acquisition. The following table summarizes the allocation of the purchase price based on the fair value of the assets acquired and the liabilities assumed at the date of acquisition:


Purchase price	$	5,446
Acquisition related costs included in selling, general and administrative expenses		134
Recognized amounts of identifiable assets acquired and liabilities assumed
Cash and cash equivalents	$	312
Current assets		1,708
Tangible fixed assets		175
Intangible assets		382
Deferred tax asset/ (liability), net		(565	)
Current liabilities		(720	)
Short term borrowing		(350	)
Total identifiable net assets acquired	$	942
Goodwill		4,504
Total	$	5,446

Goodwill recorded in connection with the acquisition of the Triumph Companies amounted to $4,504, representing the excess of the purchase price over the net assets (including deferred taxes) acquired, has been allocated to the India reporting unit and is not deductible for tax purposes. 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 value and estimated useful lives of the intangibles are as follows:


	Value		Estimated useful life
Customer related intangibles	$	382	1 to 10 years

The weighted average amortization period in respect of the acquired intangible assets is 8 years. The results of operations of the Triumph Companies and the fair value of the assets and liabilities are included in the Company’s Consolidated Financial Statements with effect from August 17, 2012, the date of acquisition.

(e) Accounting Plaza B.V.

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

Pursuant to the terms of the acquisition agreement with the sellers, the purchase consideration is comprised of the following:


Initial consideration	$	38,698
Adjustment for transfer of pension funds		—
Adjustment for underfunding in pension funds		—
Adjustment for sellers warranty breaches and certain other transactions		—
Adjustment for transaction costs		—
Purchase consideration	$	38,698

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


Purchase consideration	$	38,698
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		25,549
Total	$	38,698

The fair value of the current assets acquired included trade receivables with a fair value of $9,744. The gross amount due was $9,917, of which $173 was expected to be uncollectable.

During the period ended March 31, 2013, the Company recorded a measurement period adjustment which resulted in an increase in the purchase consideration by $107 with a corresponding increase in goodwill. 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 March 31, 2013.

Goodwill representing the excess of the 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 value and estimated useful life of the intangible asset is as follows:


	Value		Estimated useful life
Customer related intangible	$	13,138		3 – 10 years

The weighted average amortization period in respect of the acquired intangible assets is 7 years. The results of operations of Accounting Plaza and the fair value of the assets and liabilities are included in the Company’s Consolidated Financial Statements with effect from April 25, 2012, the date of acquisition.

B.	Earn-out consideration and deferred consideration

The Company acquired Akritiv Technologies, Inc. (“Akritiv”), High Performance Partners, LLC (“HPP”), Empower Research, LLC (“Empower”), Atyati and the Triumph Companies on March 14, 2011, August 24, 2011, October 3, 2011, September 4, 2012 and August 17, 2012, respectively. The terms of the acquisition agreements for these business acquisitions provided for payment of additional earn-out consideration if certain future events or conditions are met. These earn-outs were recorded as liabilities based on their fair values as of the acquisition dates. The Company evaluates the fair value of earn-out consideration for the respective acquisitions for changes at each reporting period. As of June 30, 2013, the Company re-measured the fair value of such earn-out consideration with corresponding changes in the Consolidated Statements of Income as follows:


Decrease in fair value of earn-out consideration for Empower	$	(145	)
Decrease in fair value of earn-out consideration for Triumph Companies		(1,409	)
Decrease in fair value of earn-out consideration for Atyati		(717	)
	$	(2,271	)

Further, during the period ended June 30, 2013, the Company paid earn-out consideration of $85, $3,274 and $565 for HPP, Akritiv and Empower, respectively due to the fulfillment of certain earn-out conditions set forth in the acquisition agreements. Additionally, during the period ended June 30, 2013, the Company also paid deferred consideration of $617 to the Empower sellers pursuant to the terms of the acquisition agreement.

C.	Divestitures

(a)

Hello Communications (Shanghai) Co., Ltd.

On February 22, 2013, the Company completed the divestiture of Hello Communications (Shanghai) Co. Ltd., a subsidiary engaged in the business of providing offshore tele-sales and other voice-based support services to telecom carriers and IT/telecom equipment manufacturers in Asia for cash consideration of $998 resulting in loss of $447. The expected loss on sale was recorded within other income (expense), net in the Consolidated Statements of Income for the year ended December 31, 2012 and was not materially different from the actual realized loss. The balance of cash and cash equivalents of Hello Communications (Shanghai) Co., Ltd. on the date of sale was $2,047, resulting in a net cash outflow of $1,049. The results of operations of Hello Communications (Shanghai) Co., Ltd. are not material to the Company’s results of operations or financial condition and, therefore, are not reflected as discontinued operations for the periods presented.

(b)

Clearbizz B.V.

During the period ended June 30, 2013, the Company decided to divest or discontinue Clearbizz, B.V., a subsidiary engaged in the business of providing electronic invoicing services in the Netherlands. An amount of $1,325 has been reserved within other income (expense), net in the Consolidated Statements of Income representing the estimated loss on the said transaction. The results of operations of Clearbizz B.V. are not material to the Company’s results of operations or financial condition and, therefore, are not reflected as discontinued operations for the periods presented.

(c)

Gantthead.com, Inc.

During the period ended June 30, 2013, the Company decided to divest or discontinue Gantthead.com, Inc., a subsidiary engaged in the business of operating an online technology portal for project management. An amount of $2,336 has been reserved within other income (expense), net in the Consolidated Statements of Income representing estimated loss on the expected divestiture of Gantthead.com, Inc.. The results of operations of Gantthead.com, Inc. are not material to the Company’s results of operations or financial condition and, therefore, are not reflected as discontinued operations for the periods presented.

- 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
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1497-128463

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1490-128463

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1392-128463

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e7008-128479

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1486-128463

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
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-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e6927-128479

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4845-128472

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
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-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1500-128463

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1524-128463

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e7000-128479

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4922-128472

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
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-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4926-128472

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1383-128463

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e6996-128479

+ Details

Cash and Cash Equivalents

6 Months Ended

Jun. 30, 2013

Cash and Cash Equivalents

4. Cash and cash equivalents

Cash and cash equivalents as of December 31, 2012 and June 30, 2013 comprise:


	As of December 31, 2012		As of June 30, 2013
Deposits with banks	$	283,660	$	332,642
Other cash and bank balances		175,568		186,485

Total	$	459,228	$	519,127

The cash and cash equivalents as of December 31, 2012 and June 30, 2013 include restricted cash balances of $628 and $826, respectively. Restrictions primarily consist of margin balances against bank guarantees 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 + Details

Accounts Receivable, Net of Reserve for Doubtful Receivables

6 Months Ended

Jun. 30, 2013

Accounts Receivable, Net of Reserve for Doubtful Receivables

5. Accounts receivable, net of reserve for doubtful receivables

The following table provides details of the reserve for doubtful receivables as recorded by the Company:


	As of December 31, 2012			As of June 30, 2013
Opening balance as at January 1	$	8,704		$	9,073
Additions due to acquisitions		184			—
Additions charged to cost and expense		3,878			5,070
Deductions		(3,693	)		(1,949	)

Closing balance	$	9,073		$	12,194

Accounts receivable were $461,062 and $486,959 and the reserves for doubtful receivables were $9,073 and $12,194, resulting in net accounts receivable balances of $451,989 and $474,765 as of December 31, 2012 and June 30, 2013, respectively. In addition, accounts receivable due after one year of $19,140 and $19,180 as of December 31, 2012 and June 30, 2013, respectively are included under other assets in the Consolidated Balance Sheets.

Accounts receivable from related parties were $64 and $63, and the reserve for doubtful receivables were $35 and $0, resulting in net accounts receivable balances of $29 and $63, as of December 31, 2012 and June 30 2013, 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 + Details

Fair Value Measurements

6 Months Ended

Jun. 30, 2013

Fair Value Measurements

6. Fair Value Measurements

The Company measures certain financial assets and liabilities, including derivative instruments, at fair value on a recurring basis. The fair value measurements of these derivative instruments were determined using the following inputs as of December 31, 2012 and June 30, 2013:


	As of December 31, 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)	$	10,645	$	—	$	10,645	$	—

Total	$	10,645	$	—	$	10,645	$	—

Liabilities
Derivative Instruments (Note b)	$	174,076	$	—	$	174,076	$	—

Total	$	174,076	$	—	$	174,076	$	—


	As of June 30, 2013
	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)	$	11,590	$	—	$	11,590	$	—

Total	$	11,590	$	—	$	11,590	$	—

Liabilities
Derivative Instruments (Note b)	$	232,100	$	—	$	232,100	$	—

Total	$	232,100	$	—	$	232,100	$	—

(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.

The following table sets forth the reconciliation of loans held for sale that were outstanding as of June 30, 2012 but settled during the year ended December 31, 2012, which were measured at fair value using significant unobservable inputs:


	Three months ended June 30, 2012			Six months ended June 30, 2012
Opening balance, net	$	448		$	469
Impact of fair value included in earnings		(88	)		(108	)
Settlements		—			(1	)

Closing balance, net	$	360		$	360

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

Derivative Financial Instruments

6 Months Ended

Jun. 30, 2013

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 the Company considers the risk of non-performance by the counterparties to be not material. The forward foreign exchange contracts mature between zero and forty-two months and the forecasted transactions are expected to occur during the same period.

The following table presents the aggregate notional principal amounts of 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, 2012		As of June 30, 2013		As of December 31, 2012			As of June 30, 2013
Foreign exchange forward contracts denominated in:
United States Dollars (sell) Indian Rupees (buy)	$	1,706,000	$	1,621,000	$	(160,432	)	$	(227,629	)
United States Dollars (sell) Mexican Peso (buy)		8,400		15,600		306			(259	)
United States Dollars (sell) Philippines Peso (buy)		58,800		64,900		2,237			(1,945	)
Euro (sell) United States Dollars (buy)		79,501		76,512		(420	)		155
Euro (sell) Hungarian Forints (buy)		9,968		6,894		(10	)		55
Euro (sell) Romanian Leu (buy)		64,870		71,291		(645	)		485
Japanese Yen (sell) Chinese Renminbi (buy)		26,214		36,838		1,451			3,220
Pound Sterling (sell) United States Dollars (buy)		92,165		86,703		(2,494	)		1,946
Australian Dollars (sell) United States Dollars (buy)		60,626		66,406		(3,424	)		3,462

					$	(163,431	)	$	(220,510	)

(a)

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

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

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 that are not accounted for as hedges under the FASB guidance in order 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 is summarized in the table below:


	Cash flow hedges				Non-designated
	As of December 31, 2012		As of June 30, 2013		As of December 31, 2012		As of June 30, 2013
Assets
Prepaid expenses and other current assets	$	6,972	$	8,503	$	1,742	$	333
Other assets	$	1,931	$	2,754	$	—	$	—
Liabilities
Accrued expenses and other current liabilities	$	60,229	$	80,122	$	1,417	$	13,471
Other liabilities	$	112,430	$	138,507	$	—	$	—

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 affect are summarized below:


	Three months ended June 30, 2012									Three months ended June 30, 2013									Six months ended June 30, 2012									Six months ended June 30, 2013
	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	$	(135,486	)	$	(48,132	)	$	(87,354	)	$	(134,217	)	$	(49,061	)	$	(85,156	)	$	(203,006	)	$	(71,125	)	$	(131,881	)	$	(163,756	)	$	(59,070	)	$	(104,686	)
Net gains (losses) reclassified into statement of income on completion of hedged transactions		(6,959	)		(2,379	)		(4,580	)		(13,645	)		(5,382	)		(8,263	)		(6,840	)		(2,253	)		(4,587	)		(20,885	)		(8,302	)		(12,583	)
Changes in fair value of effective portion of outstanding derivatives, net		(127,035	)		(44,687	)		(82,348	)		(86,801	)		(29,560	)		(57,241	)		(59,396	)		(21,568	)		(37,828	)		(64,502	)		(22,471	)		(42,031	)


Gain (loss) on cash flow hedging derivatives, net		(120,076	)		(42,308	)		(77,768	)		(73,156	)		(24,178	)		(48,978	)		(52,556	)		(19,315	)		(33,241	)		(43,617	)		(14,169	)		(29,448	)


Closing balance as of June 30	$	(255,562	)	$	(90,440	)	$	(165,122	)	$	(207,373	)	$	(73,239	)	$	(134,134	)	$	(255,562	)	$	(90,440	)	$	(165,122	)	$	(207,373	)	$	(73,239	)	$	(134,134	)

The gains or 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)
	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,
	2012			2013				2012			2013			2012			2013				2012		2013		2012		2013

Forward foreign exchange contracts	$	(59,396	)	$	(64,502	)	Revenue	$	(1,156	)	$	2,386		$	(2,442	)	$	3,367		Foreign exchange (gains) losses, net	$	—	$	—	$	—	$	—
							Cost of revenue		(4,518	)		(13,007	)		(3,411	)		(19,616	)

							Selling, general and administrative expenses		(1,286	)		(3,024	)		(987	)		(4,636	)

	$	(59,396	)	$	(64,502	)		$	(6,960	)	$	(13,645	)	$	(6,840	)	$	(20,885	)		$	—	$	—	$	—	$	—

Non designated Hedges


Derivatives not designated as hedging instruments	Location of (Gain) Loss recognized in Statement of Income on Derivatives	Amount of (Gain) Loss recognized in Statement of Income on Derivatives
		Three months ended June 30,				Six months ended June 30,
		2012		2013		2012		2013
Forward foreign exchange contracts (Note a)	Foreign exchange (gains) losses, net	$	10,566	$	13,586	$	1,587	$	9,585

		$	10,566	$	13,586	$	1,587	$	9,585

(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 derivative instruments and hedging activities including, but not limited to, risk management strategies, non-hedging derivative instruments, assets, liabilities, revenue and expenses, and methodologies and assumptions used in determining the amounts.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 30
-Section 45
-Paragraph 1
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 815
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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Reference 14: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Property, Plant and Equipment, Net

6 Months Ended

Jun. 30, 2013

Property, Plant and Equipment, Net

8. Property, plant and equipment, net

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


	As of December 31, 2012			As of June 30, 2013
Property, plant and equipment, gross	$	513,540		$	496,435
Less: Accumulated depreciation and amortization		(313,178	)		(315,829	)

Property, plant and equipment, net	$	200,362		$	180,606

Depreciation expense on property, plant and equipment for the six months ended June 30, 2012 and 2013 was $22,422, and $23,417, respectively, and for the three months ended June 30, 2012 and 2013 was $11,316 and $11,984, respectively. The amount of computer software amortization for the six months ended June 30, 2012 and 2013 was $5,958, and $5,103, respectively and for the three months ended June 30, 2012 and 2013 was $2,987 and $2,546, 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 $235 and $1,202 for the six months ended June 30, 2012 and 2013, respectively, and $312 and $791 for the three months ended June 30, 2012 and 2013, respectively.

Goodwill and Intangible Assets

6 Months Ended

Jun. 30, 2013

Goodwill and Intangible Assets

9. Goodwill and intangible assets

The following table presents the changes in goodwill for the year ended December 31, 2012 and six months ended June 30, 2013:


	As of December 31, 2012			As of June 30, 2013
Opening balance	$	925,339		$	956,064
Goodwill relating to acquisitions consummated during the period		43,265			35,915
Adjustment to preliminary purchase accounting for acquisitions		(3,213	)		727
Effect of exchange rate fluctuations		(9,327	)		(29,773	)

Closing balance	$	956,064		$	962,933

The total amount of goodwill deductible for tax purposes is $6,779 and $39,139 as of December 31, 2012 and June 30, 2013, 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, 2012						As of June 30, 2013
	Gross carrying amount		Accumulated amortization		Net		Gross carrying amount		Accumulated amortization		Net
Customer-related intangible assets	$	291,735	$	206,987	$	84,748	$	291,314	$	208,124	$	83,190
Marketing-related intangible assets		40,386		18,801		21,585		40,907		18,771		22,136
Contract-related intangible assets		1,182		1,182		—		1,085		1,085		—
Other intangible assets		7,069		1,015		6,054		8,075		1,614		6,461

	$	340,372	$	227,985	$	112,387	$	341,381	$	229,594	$	111,787

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, 2012 and 2013 were $11,080 and $11,736, respectively, and for the three months ended June 30, 2012 and 2013 were $5,790 and $6,185, 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, 2012 and 2013 was $38 and $0, respectively, and for the three months ended June 30, 2012 and 2013 was $18 and $0, respectively, and has been 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, 2013

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 addition, in accordance with Mexican law, the Company provides termination benefits to all of its Mexican employees. In addition, some of the Company’s subsidiaries in the Philippines and Japan have sponsored defined benefit retirement programs.

Net defined benefit plan costs for the three months and six months ended June 30, 2012 and 2013 include the following components:


	Three months ended June 30,						Six months ended June 30,
	2012			2013			2012			2013
Service costs	$	961		$	810		$	1,974		$	1,746
Interest costs		445			436			915			887
Amortization of actuarial loss		166			283			339			450
Expected return on plan assets		(202	)		(209	)		(412	)		(429	)

Net Gratuity Plan costs	$	1,370		$	1,320		$	2,816		$	2,654

Defined contribution plans

During the three months and six months ended June 30, 2012 and 2013, the Company contributed the following amounts to defined contribution plans in various jurisdictions:


	Three months ended June 30,				Six months ended June 30,
	2012		2013		2012		2013

India	$	3,439	$	3,784	$	6,917	$	7,489
U.S.		739		694		1,766		1,941
U.K.		442		571		750		947
Hungary		7		6		46		12
China		2,958		3,413		5,791		6,882
Mexico		4		6		21		20
Morocco		59		21		89		51
South Africa		84		57		164		126
Hong Kong		9		5		17		11
Philippines		4		4		7		8
Singapore		—		3		—		6
Netherlands		429		726		429		1,082
Japan		—		445		—		966

Total	$	8,174	$	9,735	$	15,997	$	19,541

Stock-based Compensation

6 Months Ended

Jun. 30, 2013

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.

On August 30, 2012, the Company’s Board of Directors declared a special cash dividend of $2.24 per share. The special cash dividend resulted in an adjustment to stock- based awards under both the 2007 Omnibus Plan and the 2005 Plan. Accordingly, effective September 24, 2012, the payment date of the special cash dividend, the number of common shares authorized for issuance under the 2007 Omnibus Plan was increased by 2,544,327 shares. The number of common shares authorized for issuance under the 2005 Plan was increased by 495,915 shares.

Further, as of December 31, 2012, the number of common shares authorized for issuance under the 2007 Omnibus Plan had been increased by 6,314,496 shares as a result of the termination, expiration or forfeiture of options granted under the Company’s stock incentive plans other than the 2007 Omnibus Plan. In accordance with the anti-dilutive provisions of the 2005 Plan, 2006 Plan, 2007 Plan and 2007 Omnibus Plan, the Company adjusted both the exercise price and the number of stock based awards outstanding as of the record date of the special cash dividend. The aggregate fair value, intrinsic value and the ratio of the exercise price to the market price were approximately equal immediately before and after the adjustments. Therefore, in accordance with the equity restructuring guidance under ASC 718, Compensation-Stock Compensation, no incremental compensation expense was recognized for the adjustment to the outstanding stock-based awards as a result of the special cash dividend.

The stock-based compensation costs relating to the foregoing plans during the six months ended June 30, 2012 and 2013 were $17,166 and $16,503 respectively, and for the three months ended June 30, 2012 and 2013, were $9,941 and $ 10,022 respectively. These costs have been allocated to cost of revenue and selling, general, and administrative expenses.

The following table shows the significant assumptions used in connection with the determination of the fair value of options granted in the six months ended June 30, 2013. No options were granted in the six months ended June 30, 2012.


	Six months ended June 30, 2013
Dividend Yield		0	%
Expected life (in months)		84
Risk free rate of interest		1.55	%
Volatility		39.39	%

A summary of option activity during the six months ended June 30, 2013 is set out below:


	Six months ended June 30, 2013
	Shares arising out of options			Weighted average exercise price		Weighted average remaining contractual life (years)		Aggregate intrinsic value
Outstanding as of January 1, 2013		12,413,298		$	9.29		4.2
Granted		3,483,000			19.35
Forfeited		(35,599	)		10.01
Expired		(67,978	)		13.79
Exercised		(3,184,358	)		8.08				35,392

Outstanding as of June 30, 2013		12,608,363		$	12.35		5.51	$	88,052

Vested as of June 30, 2013 and expected to vest thereafter (a)		12,176,795		$	12.07		5.51	$	87,666
Vested and Exercisable as of June 30, 2013		7,951,315		$	9.41		3.50	$	78,163
Weighted average grant date fair value of grants during the period	$	19.35

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

As of June 30, 2013, the total remaining unrecognized stock-based compensation costs for options expected to vest amounted to $28,314, which will be recognized over the weighted average remaining requisite vesting period of 4.11 years.

Restricted Share Units

The Company has 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 grant. The RSUs granted to date have 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, 2013 is set out below:


	Six months ended June 30, 2013
	Number of Restricted Share Units			Weighted Average Grant Date Fair Value
Outstanding as of January 1, 2013		1,688,402		$	13.74
Granted		74,152			19.37
Vested*		(286,367	)		14.47
Forfeited		(136,582	)		13.50

Outstanding as of June 30, 2013		1,339,605		$	13.92

Expected to vest (a)		1,206,853

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

*	Vested RSUs have been net settled upon vesting by issuing 183,025 shares (net of minimum withholding taxes).

During the year ended December 31, 2011, 102,000 RSUs vested, the shares in respect of which were issued in January 2013 (100,800 shares, net of minimum statutory withholding taxes). Shares in respect of an additional 13,719 RSUs reflecting an adjustment to 102,000 vested RSUs on account of the special cash dividend were issued in January 2013 (13,557 after withholding shares to the extent of minimum statutory withholding taxes).

As of December 31, 2012, 4,000 RSUs vested, the shares in respect of which were issued in April 2013 (1,819, net of minimum statutory withholding taxes). Shares in respect of an additional 533 RSUs reflecting an adjustment to 4,000 vested RSUs on account of the special cash dividend were issued in April 2013 (240, net of minimum statutory withholding taxes).

44,286 RSUs vested as of December 31, 2012, the shares in respect of which will be issued on December 31, 2013, after withholding shares to the extent of the minimum statutory withholding taxes.

567 RSUs vested as of June 30, 2013, the shares in respect of which will be issued in July, 2013, net of minimum statutory withholding taxes.

As of June 30, 2013, the total remaining unrecognized stock-based compensation costs related to RSUs amounted to $14,241, which will be recognized over the weighted average remaining requisite vesting period of 2.08 years.

Performance Units

The Company also grants stock-based 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 one 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. For awards with graded vesting, the 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 an 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, 2013 is set out below:


	Six months ended June 30, 2013
	Number of Performance Units			Weighted Average Grant Date Fair Value		Maximum Shares Eligible to Receive
Outstanding as of January 1, 2013		3,041,511		$	13.26		4,402,596
Granted		2,025,090			18.57		3,694,635
Vested		—			—		—
Forfeited		(131,000	)		15.12		(194,104	)
Addition due to achievement of higher than target performance goals*		297,911			17.50
Reduction due to achievement of lower than maximum performance goals**							(373,702	)

Outstanding as of June 30, 2013		5,233,512		$	15.51		7,529,425

Expected to vest (a)		3,993,995

(a)	PUs expected to vest are based on the probable achievement of the performance targets after considering an estimated forfeiture rate.

*	Represents the additional award of 22.2% of the target shares on account of achievement of higher than target performance for the PUs granted in March 2012.

**	Represents a 27.8% reduction in the maximum shares eligible to vest on account of certification of the performance goals for the PUs granted in 2012.

For the PUs granted in August, 2010, vesting for the year ended December 31, 2011 (including the PUs issued as an adjustment on account of the special cash dividend) has taken place at 128.9% of the target shares (243,781 vested shares) after the compensation committee’s certification of the achievement of the performance goals. Shares in respect of these PUs were issued in January 2013 (156,511, net of minimum statutory withholding taxes).

The PUs granted in March 2010 (including the PUs issued as an adjustment on account of the special cash dividend) vested at 90.9% of the target shares (503,969 shares) after the compensation committee’s certification of the performance goals achieved for the performance period based on the Company’s audited consolidated financial statements. The shares in respect of these PUs were issued in March 2013 (334,922) and April 2013 (4,679), net of minimum statutory withholding taxes.

For the PUs granted in August 2010 vesting for the year ended December 31, 2012 has taken place at 122.2% of the target shares (231,029 vested shares) based on the compensation committee’s certification of achievement of the performance goals for the performance period based on the Company’s audited consolidated financial statements. The shares in respect of these PUs will be issued on December 31, 2013, net of minimum statutory withholding taxes.

As of June 30, 2013, the total remaining unrecognized stock-based compensation costs related to PUs amounted to $34,889, which will be recognized over the weighted average remaining requisite vesting period of 2.08 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 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 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 other 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 other 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, an incremental compensation cost of $4,109 was determined and was to be recognized over a period of 21.5 months, starting from March 2011 to December 31, 2012.

Under the 2007 Omnibus Plan, the definition of change of control includes the acquisition by any person, corporation or other entity or group other than GA, OH, GE or any of their affiliates of 25% or more of the voting securities of the Company. The purchase by Bain Capital of Company shares from GA and OH would have been a change of control under the 2007 Omnibus Plan resulting in (1) accelerated vesting of the PUs granted in August 2010 to the former CEO (who since assumed the role of Non-Executive Vice-Chairman) and the PUs granted to the Company’s Chief Executive Officer in June 2011 and March 2012 and (2) “double-trigger” vesting of the outstanding PUs granted in March 2010 and March 2011 based on an abbreviated performance period ending with the close of the Company’s fiscal quarter coincident with or immediately preceding the effective date of the Change of Control in the event of a termination without cause in the twenty-four months following a change of control and (3) “double-trigger” vesting of the outstanding PUs granted in March 2012 based on target performance in the event of a termination without cause in the twenty-four months following a change of control. Because the Board of Directors determined that the Bain transaction was not the type of transaction intended to constitute a change of control, they amended the 2007 Omnibus Plan to provide that the contemplated transaction among Bain Capital, GA and OH would not constitute a change of control thereunder. In addition, the CEO and Non-Executive Vice-Chairman waived any accelerated vesting of their PUs and the impacted employees consented to the amendment of the change of control definition. As a result of the foregoing, all PUs will continue to vest in accordance with their original terms.

This amendment to the 2007 Omnibus Plan was a modification to the PUs effective as of October 25, 2012. Grants to 123 employees were affected by this modification and an incremental compensation cost of $5,500 was determined and will be recognized over a weighted average period of 1.85 years. The incremental compensation cost due to this modification was a result of considering the original performance period for determination of expected vesting compared to the abbreviated performance period for 2010 and 2011 grants and vesting at target for 2012 performance grants.

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 allows eligible employees to purchase the Company’s common shares through payroll deduction at 90% of the fair value per share on the last business day of each purchase interval. 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, 2012 and 2013, common shares issued under the ESPP were 44,916 and 53,671, 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 ESPP during the six months ended June 30, 2012 and 2013, were $77 and $116, respectively, and for the three months ended June 30, 2012 and 2013, were $39 and $71 respectively, and has been allocated to cost of revenue and selling, general, and administrative expenses.

Earnings Per Share

6 Months Ended

Jun. 30, 2013

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 ESPP and performance units, have been included in the computation of diluted 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 the effect was anti-dilutive is 6,407,134 and 1,749,000 for the six months ended June 30, 2012 and 2013, respectively, and is 6,246,826 and 3,483,000 for the three months ended June 30, 2012 and 2013, respectively.


	Three months ended June 30,				Six months ended June 30,
	2012		2013		2012		2013
Net income available to Genpact Limited common shareholders	$	61,100	$	63,876	$	99,640	$	110,613
Weighted average number of common shares used in computing basic earnings per common share		223,182,251		229,237,503		222,996,243		228,232,364
Dilutive effect of stock based awards		4,698,176		6,091,800		4,680,427		6,242,663

Weighted average number of common shares used in computing dilutive earnings per common share		227,880,427		235,329,303		227,676,670		234,475,027

Earnings per common share attributable to Genpact Limited common shareholders
Basic	$	0.27	$	0.28		0.45		0.48

Diluted	$	0.27	$	0.27	$	0.44	$	0.47

Short-term Borrowings

6 Months Ended

Jun. 30, 2013

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 December 31, 2012 and June 30, 2013, the limits available were $18,489 and $17,213, respectively out of which $5,942 and $6,442 was utilized, representing non-funded drawdown.

(b)

Fund-based and non–fund based revolving credit facility of $260,000 acquired in May 2011 was fully prepaid and terminated on August 30, 2012 as described in note 14 below.

(c)

A fund-based and non-fund based revolving credit facility of $250,000 initially acquired in August 2012 was amended in June 2013 as described in note 14 below. A part of this amount was initially used for funding the special cash dividend paid in September 2012 and for the acquisition of Jawood in February 2013. As of December 31, 2012 and June 30, 2013, a total of $87,439 and $122,397, respectively, was utilized representing a funded drawdown of $80,000 and $115,000, respectively and a non-funded drawdown of $7,439 and $7,397, respectively. This facility expires in August 2017 and the funded drawdown bears interest at LIBOR plus a margin of 2.50% as of June 30, 2013 compared to a margin of 3.25% as of December 31, 2012. The unutilized amount on the facility bears a commitment fee of 0.50%. Indebtedness under these facilities is secured by certain assets and the credit agreement contains certain covenants including a maximum leverage covenant which becomes effective only if the revolving facility is drawn for $50,000 or more. For the six months ended June 30, 2013, the Company is in compliance with all of the financial covenants.

Long-term Debt

6 Months Ended

Jun. 30, 2013

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 provided for a $120,000 term loan and a $260,000 revolving credit facility. On August 30, 2012, the Company fully prepaid and terminated the $ 380,000 credit facility

In August 2012, the Company obtained credit facilities aggregating $925,000 from a consortium of financial institutions to (i) finance the repayment of the balance outstanding under the previous existing credit facility of $380,000, (ii) fund a portion of the special cash dividend, and (iii) for general corporate purposes of the Company and its subsidiaries, including working capital requirements. The credit agreement provided for a term loan of $675,000 and a revolving credit facility of $250,000.

In June 2013, the Company amended this credit facility with the consortium of financial institutions. Under the amended facility, applicable margin on the term loan and revolving credit facility has been reduced from 3.25% p.a. to 2.75% p.a. and 2.50% p.a. respectively. In addition, the LIBOR floor on the term loan was reduced from 1% under the earlier facility to 0.75% under the amended credit facility. As of the amendment date, the gross outstanding term loan amounted to $671,625. The amendment did not result in a substantial modification of $553,589 of the outstanding term loan under the previous credit facility. Further, as a result of the amendment, the Company extinguished the outstanding term loan under the previous credit facility amounting to $118,036 and obtained additional funding amounting to $121,410, increasing the total term loan outstanding to $675,000. As a result, the Company expensed $3,103 representing partial acceleration of the amortization of the existing unamortized debt issuance costs and an additional fee paid to lenders in respect of the extinguished amount. The overall borrowing capacity under the revolving facility did not change. The amendment of the revolving facility resulted in accelerated amortization of $54 relating to the existing unamortized debt issue cost. The remaining unamortized costs related to the revolving facility and the additional third party fee paid in connection with the amendment of the revolving facility shall be amortized over the term of the revolving facility ending on August 30, 2017.

As of December 31, 2012 and June 30, 2013, the outstanding term loan, net of debt amortization expense of $11,452 and $15,024, was $661,860 and $659,976 respectively. As of December 31, 2012, the term loan bears interest at LIBOR (Libor floor of 1%) plus an applicable margin of 3.25% p.a. As of June 30, 2013, the term loan bears interest at LIBOR (Libor floor of 0.75%) plus an applicable margin of 2.75% p.a. Indebtedness under the loan agreement is secured by certain assets. The amount outstanding on the term loan as of June 30, 2013 will be repaid through quarterly payments of 0.25% of the principal amount of $675,000 and the balance will be repaid on the maturity of the term loan on August 30, 2019.

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


Year Ended	Amount

2013	$	2,112
2014		4,263
2015		4,288
2016		4,306
2017		4,338
2018		4,363
2019		636,306

	$	659,976

Cost of Revenue

6 Months Ended

Jun. 30, 2013

Cost of Revenue

15. Cost of revenue

Cost of revenue consists of the following:


	Three months ended June 30,				Six months ended June 30,
	2012		2013		2012		2013
Personnel expenses	$	195,087	$	229,107	$	380,638	$	447,542
Operational expenses		78,054		91,213		146,029		172,659
Depreciation and amortization		12,081		12,394		24,020		24,239

	$	285,222	$	332,714	$	550,687	$	644,440

Selling, General and Administrative Expenses

6 Months Ended

Jun. 30, 2013

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,
	2012		2013		2012		2013
Personnel expenses	$	79,556	$	85,671	$	150,496	$	167,799
Operational expenses		32,475		30,596		64,402		59,547
Depreciation and amortization		2,222		2,136		4,360		4,281

	$	114,253	$	118,403	$	219,258	$	231,627

Other Operating (Income) Expense, Net

6 Months Ended

Jun. 30, 2013

Other Operating (Income) Expense, Net

17. Other operating (income) expense, net


	Three months ended June 30,						Six months ended June 30,
	2012			2013			2012			2013
Other operating (income) expense	$	(801	)	$	(554	)	$	(1,513	)	$	(1,209	)
Provision for impairment of capital work in progress / property, plant and equipment		—			2,392			—			2,392
Change in fair value of earn out consideration and deferred consideration (relating to business acquisitions)		—			(2,324	)		—			(2,271	)

Other operating (income) expense, net	$	(801	)	$	(486	)	$	(1,513	)	$	(1,088	)

Other Income (Expense), Net

6 Months Ended

Jun. 30, 2013

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,
	2012			2013			2012			2013
Interest income	$	2,385		$	4,486		$	5,510		$	9,759
Interest expense*		(3,406	)		(12,789	)		(6,965	)		(22,727	)
Provision for loss on divestiture		—			(2,945	)		—			(3,661	)
Other income (expense)		322			709			632			979

Other income (expense), net	$	(699	)	$	(10,539	)	$	(823	)	$	(15,650	)

*	The six months and three months ended June 30, 2013 include $3,157 representing partial acceleration of the amortization of debt issuance costs and an additional fee paid to lenders in connection with the amendment of the credit facility as explained in Note 14.

Income Taxes

6 Months Ended

Jun. 30, 2013

Income Taxes

19. Income taxes

As of December 31, 2012, the Company had unrecognized tax benefits amounting to $21,024 including an amount of $20,871 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, 2013 to June 30, 2013:


Opening Balance at January 1, 2013	$	21,024
Increase related to prior year tax positions, including recorded against goodwill		1,553
Decrease related to prior year tax positions		(62	)
Increase related to current year tax positions		138
Effect of exchange rate changes		(1,301	)

Closing Balance at June 30, 2013	$	21,352

The unrecognized tax benefits as of June 30, 2013 include an amount of $21,199 that, if recognized, would impact the effective tax rate. As of December 31, 2012 and June 30, 2013, the Company has accrued approximately $3,423 and $3,876 respectively, in interest relating to unrecognized tax benefits.

Related Party Transactions

6 Months Ended

Jun. 30, 2013

Related Party Transactions

20. Related party transactions

Related party transactions during the year ended December 31, 2012 included transactions with a client who had a significant interest in the Company. During the year ended December 31, 2012, such interest decreased to less than 5% of the Company’s outstanding shares and therefore such client is no longer a related party. The Company has also entered into related party transactions with its non-consolidating affiliates and a client in which one of the Company’s directors has a controlling interest. During the six months ended June 30, 2013, the Company acquired the remaining equity interest in one of its non-consolidating affiliates, which is now a wholly owned subsidiary as described in note 3A(a). The Company has also entered into related party transactions with an affiliate of a significant shareholder of the Company.

The related party transactions can be categorized as follows:

Revenue from services

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

For the six months ended June 30 2012, the Company recognized net revenues of $90 and for the three months ended June 30, 2012, the Company recognized net revenues of $47, from a client who has a significant interest in the Company.

For the six months ended June 30, 2013, the Company recognized net revenues of $381 and for the three months ended June 30, 2013, the Company recognized net revenues of $190, from a client who is an affiliate of significant shareholder of the Company.

Cost of revenue from services

The Company purchases certain services from its non-consolidating affiliates mainly relating to training and recruitment, which are included as part of cost of revenue. For the six months ended June 30, 2012 and 2013, cost of revenue, includes an amount of $1,084 and $964, respectively, and for the three months ended June 30, 2012 and 2013, cost of revenue, includes an amount of $529 and $544, respectively.

Selling, general and administrative expenses

The Company purchases certain services from its non-consolidating affiliates mainly relating to training and recruitment, which are included as part of selling, general and administrative expenses. For the six months ended June 30, 2012 and 2013, selling, general and administrative expenses includes an amount of $210 and $221, respectively, and for the three months ended June 30, 2012 and 2013, selling, general and administrative expenses includes an amount of $102 and $130, respectively.

Investment in equity affiliate

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

Commitments and Contingencies

6 Months Ended

Jun. 30, 2013

Commitments and Contingencies

21. Commitments and contingencies

Capital commitments

As of December 31, 2012 and June 30, 2013, the Company has committed to spend $3,965 and $3,190, 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 $13,381 and $13,839 as of December 31, 2012 and June 30, 2013, 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 government 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, service taxes, levies, and liquidated damages payable, if any, in respect of imported and indigenous capital goods, stores, and spares consumed duty free, in the event that certain terms and conditions are not fulfilled.

Summary of Significant Accounting Policies (Policies)

6 Months Ended

Jun. 30, 2013

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

Goodwill

Intangible Assets


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

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.

•

Reclassification

(f) Reclassification

Certain reclassifications have been made in the consolidated financial statements of prior periods to conform to the classification used in the current period.

- 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 + Details

Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2013

Estimated Useful Lives of Intangible Assets Acquired


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

Business Acquisitions and Divestitures (Tables)

6 Months Ended

Jun. 30, 2013

Re-Measured Fair Value of Earn-Out Consideration with Corresponding Changes in Consolidated Statements of Income

As of June 30, 2013, the Company re-measured the fair value of such earn-out consideration with corresponding changes in the Consolidated Statements of Income as follows:


Decrease in fair value of earn-out consideration for Empower	$	(145	)
Decrease in fair value of earn-out consideration for Triumph Companies		(1,409	)
Decrease in fair value of earn-out consideration for Atyati		(717	)
	$	(2,271	)

NGEN Media Services Private Limited

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


Cash consideration	$	158
Acquisition date fair value of the Company’s investment in NGEN held before the business combination		158
Total	$	316
Recognized amounts of identifiable assets acquired and liabilities assumed
Cash and cash equivalents	$	432
Current assets		402
Tangible fixed assets		27
Other non-current assets		89
Current liabilities		(337	)
Other liabilities		(274	)
Total identifiable net assets acquired	$	339
Gain recognized on acquisition		(23	)
Total	$	316

Jawood Business Process Solutions, LLC and Felix Software Solutions Private Limited

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

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


Preliminary estimated purchase price	$	48,286
Acquisition related costs included in selling, general and administrative expenses		310
Recognized amounts of identifiable assets acquired and liabilities assumed
Cash and cash equivalents	$	1,364
Current assets		6,477
Tangible fixed assets		704
Intangible assets		11,200
Other non-current assets		548
Current liabilities		(7,866	)
Long term liabilities		(56	)
Total identifiable net assets acquired	$	12,371
Goodwill		35,915
Total	$	48,286

Business Acquisition Purchase Price Determination

Pursuant to the terms of the acquisition agreements with the respective sellers, the preliminary estimated purchase consideration for the Jawood business is comprised of the following:


Base purchase price	$	53,295
Estimated closing date net working capital adjustment		(2,663	)
Estimated closing date indebtedness adjustment		(2,146	)
Estimated closing date cash adjustment		1,179
Estimated seller expenses		(1,379	)
Total preliminary estimated purchase price	$	48,286

Fair Value and Estimated Useful Lives of Intangibles

The value and estimated useful lives of the intangible assets are follows:


	Value		Estimated useful life
Customer related intangible assets	$	10,200	1 – 7 years
Marketing related intangible assets		1,000	1 – 5 years

Atyati Technologies Private Limited

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

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


Preliminary estimated purchase price	$	23,394
Acquisition related costs included in selling, general and administrative expenses		164
Recognized amounts of identifiable assets acquired and liabilities assumed
Cash and cash equivalents	$	2,000
Current assets		5,265
Tangible fixed assets		426
Intangible assets		8,767
Deferred tax asset/ (liability), net		(2,557	)
Other non-current assets		369
Current liabilities		(3,424	)
Short term borrowings		(654	)
Other liabilities		(737	)
Total identifiable net assets acquired	$	9,455
Goodwill		13,939
Total	$	23,394

Business Acquisition Purchase Price Determination

Pursuant to the terms of the acquisition agreement with the sellers, the preliminary estimated purchase consideration is comprised of the following:


Cash consideration	$	19,368
Acquisition date discounted value of deferred consideration		2,539
Acquisition date fair value of earn-out consideration		1,487
Estimated working capital adjustment		—
Total preliminary estimated purchase price	$	23,394

Fair Value and Estimated Useful Lives of Intangibles

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


	Value		Estimated useful life
Customer related intangibles	$	5,408	4 – 9 years
Other intangibles		3,359	7 years

Triumph Engineering Corporation and Triumph On-Demand Inc

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

The following table summarizes the allocation of the purchase price based on the fair value of the assets acquired and the liabilities assumed at the date of acquisition:


Purchase price	$	5,446
Acquisition related costs included in selling, general and administrative expenses		134
Recognized amounts of identifiable assets acquired and liabilities assumed
Cash and cash equivalents	$	312
Current assets		1,708
Tangible fixed assets		175
Intangible assets		382
Deferred tax asset/ (liability), net		(565	)
Current liabilities		(720	)
Short term borrowing		(350	)
Total identifiable net assets acquired	$	942
Goodwill		4,504
Total	$	5,446

Business Acquisition Purchase Price Determination

Pursuant to the terms of the acquisition agreement with the seller, the purchase consideration is comprised of the following:


Cash consideration	$	3,600
Acquisition date fair value of deferred consideration		379
Acquisition date fair value of earn-out consideration		3,256
Working capital adjustment		(848	)
Closing indebtedness adjustment		(941	)
Total purchase price	$	5,446

Fair Value and Estimated Useful Lives of Intangibles

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


	Value		Estimated useful life
Customer related intangibles	$	382	1 to 10 years

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

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

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


Purchase consideration	$	38,698
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		25,549
Total	$	38,698

Business Acquisition Purchase Price Determination

Pursuant to the terms of the acquisition agreement with the sellers, the purchase consideration is comprised of the following:


Initial consideration	$	38,698
Adjustment for transfer of pension funds		—
Adjustment for underfunding in pension funds		—
Adjustment for sellers warranty breaches and certain other transactions		—
Adjustment for transaction costs		—
Purchase consideration	$	38,698

Fair Value and Estimated Useful Lives of Intangibles

The value and estimated useful life of the intangible asset is as follows:


	Value		Estimated useful life
Customer related intangible	$	13,138		3 – 10 years

Cash and Cash Equivalents (Tables)

6 Months Ended

Jun. 30, 2013

Cash And Cash Equivalents

Cash and cash equivalents as of December 31, 2012 and June 30, 2013 comprise:


	As of December 31, 2012		As of June 30, 2013
Deposits with banks	$	283,660	$	332,642
Other cash and bank balances		175,568		186,485

Total	$	459,228	$	519,127

Accounts Receivable, Net of Reserve for Doubtful Receivables (Tables)

6 Months Ended

Jun. 30, 2013

Reserve for Doubtful Receivables

The following table provides details of the reserve for doubtful receivables as recorded by the Company:


	As of December 31, 2012			As of June 30, 2013
Opening balance as at January 1	$	8,704		$	9,073
Additions due to acquisitions		184			—
Additions charged to cost and expense		3,878			5,070
Deductions		(3,693	)		(1,949	)

Closing balance	$	9,073		$	12,194

Fair Value Measurements (Tables)

6 Months Ended

Jun. 30, 2013

Fair Value of Assets and Liabilities Measured on Recurring Basis

The fair value measurements of these derivative instruments were determined using the following inputs as of December 31, 2012 and June 30, 2013:


	As of December 31, 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)	$	10,645	$	—	$	10,645	$	—

Total	$	10,645	$	—	$	10,645	$	—

Liabilities
Derivative Instruments (Note b)	$	174,076	$	—	$	174,076	$	—

Total	$	174,076	$	—	$	174,076	$	—


	As of June 30, 2013
	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)	$	11,590	$	—	$	11,590	$	—

Total	$	11,590	$	—	$	11,590	$	—

Liabilities
Derivative Instruments (Note b)	$	232,100	$	—	$	232,100	$	—

Total	$	232,100	$	—	$	232,100	$	—

(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.

Reconciliation of Loans Held for Sale Measured at Fair Value Using Significant Unobservable Inputs


	Three months ended June 30, 2012			Six months ended June 30, 2012
Opening balance, net	$	448		$	469
Impact of fair value included in earnings		(88	)		(108	)
Settlements		—			(1	)

Closing balance, net	$	360		$	360

Derivative Financial Instruments (Tables)

6 Months Ended

Jun. 30, 2013

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

The following table presents the aggregate notional principal amounts of 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, 2012		As of June 30, 2013		As of December 31, 2012			As of June 30, 2013
Foreign exchange forward contracts denominated in:
United States Dollars (sell) Indian Rupees (buy)	$	1,706,000	$	1,621,000	$	(160,432	)	$	(227,629	)
United States Dollars (sell) Mexican Peso (buy)		8,400		15,600		306			(259	)
United States Dollars (sell) Philippines Peso (buy)		58,800		64,900		2,237			(1,945	)
Euro (sell) United States Dollars (buy)		79,501		76,512		(420	)		155
Euro (sell) Hungarian Forints (buy)		9,968		6,894		(10	)		55
Euro (sell) Romanian Leu (buy)		64,870		71,291		(645	)		485
Japanese Yen (sell) Chinese Renminbi (buy)		26,214		36,838		1,451			3,220
Pound Sterling (sell) United States Dollars (buy)		92,165		86,703		(2,494	)		1,946
Australian Dollars (sell) United States Dollars (buy)		60,626		66,406		(3,424	)		3,462

					$	(163,431	)	$	(220,510	)

(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 in Financial Statements

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


	Cash flow hedges				Non-designated
	As of December 31, 2012		As of June 30, 2013		As of December 31, 2012		As of June 30, 2013
Assets
Prepaid expenses and other current assets	$	6,972	$	8,503	$	1,742	$	333
Other assets	$	1,931	$	2,754	$	—	$	—
Liabilities
Accrued expenses and other current liabilities	$	60,229	$	80,122	$	1,417	$	13,471
Other liabilities	$	112,430	$	138,507	$	—	$	—

Cash Flow Hedges, Gains (Losses) Recorded as Component of 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 affect are summarized below:


	Three months ended June 30, 2012									Three months ended June 30, 2013									Six months ended June 30, 2012									Six months ended June 30, 2013
	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	$	(135,486	)	$	(48,132	)	$	(87,354	)	$	(134,217	)	$	(49,061	)	$	(85,156	)	$	(203,006	)	$	(71,125	)	$	(131,881	)	$	(163,756	)	$	(59,070	)	$	(104,686	)
Net gains (losses) reclassified into statement of income on completion of hedged transactions		(6,959	)		(2,379	)		(4,580	)		(13,645	)		(5,382	)		(8,263	)		(6,840	)		(2,253	)		(4,587	)		(20,885	)		(8,302	)		(12,583	)
Changes in fair value of effective portion of outstanding derivatives, net		(127,035	)		(44,687	)		(82,348	)		(86,801	)		(29,560	)		(57,241	)		(59,396	)		(21,568	)		(37,828	)		(64,502	)		(22,471	)		(42,031	)


Gain (loss) on cash flow hedging derivatives, net		(120,076	)		(42,308	)		(77,768	)		(73,156	)		(24,178	)		(48,978	)		(52,556	)		(19,315	)		(33,241	)		(43,617	)		(14,169	)		(29,448	)


Closing balance as of June 30	$	(255,562	)	$	(90,440	)	$	(165,122	)	$	(207,373	)	$	(73,239	)	$	(134,134	)	$	(255,562	)	$	(90,440	)	$	(165,122	)	$	(207,373	)	$	(73,239	)	$	(134,134	)

Gains (Losses) Recorded as Component of Other Comprehensive Income (Loss) or Other Comprehensive Income

The gains or 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)
	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,
	2012			2013				2012			2013			2012			2013				2012		2013		2012		2013

Forward foreign exchange contracts	$	(59,396	)	$	(64,502	)	Revenue	$	(1,156	)	$	2,386		$	(2,442	)	$	3,367		Foreign exchange (gains) losses, net	$	—	$	—	$	—	$	—
							Cost of revenue		(4,518	)		(13,007	)		(3,411	)		(19,616	)

							Selling, general and administrative expenses		(1,286	)		(3,024	)		(987	)		(4,636	)

	$	(59,396	)	$	(64,502	)		$	(6,960	)	$	(13,645	)	$	(6,840	)	$	(20,885	)		$	—	$	—	$	—	$	—

Non designated Hedges


Derivatives not designated as hedging instruments	Location of (Gain) Loss recognized in Statement of Income on Derivatives	Amount of (Gain) Loss recognized in Statement of Income on Derivatives
		Three months ended June 30,				Six months ended June 30,
		2012		2013		2012		2013
Forward foreign exchange contracts (Note a)	Foreign exchange (gains) losses, net	$	10,566	$	13,586	$	1,587	$	9,585

		$	10,566	$	13,586	$	1,587	$	9,585

(a)

Property, Plant and Equipment, Net (Tables)

6 Months Ended

Jun. 30, 2013

Property, Plant and Equipment, Net

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


	As of December 31, 2012			As of June 30, 2013
Property, plant and equipment, gross	$	513,540		$	496,435
Less: Accumulated depreciation and amortization		(313,178	)		(315,829	)

Property, plant and equipment, net	$	200,362		$	180,606

Goodwill and Intangible Assets (Tables)

6 Months Ended

Jun. 30, 2013

Changes in Goodwill

The following table presents the changes in goodwill for the year ended December 31, 2012 and six months ended June 30, 2013:


	As of December 31, 2012			As of June 30, 2013
Opening balance	$	925,339		$	956,064
Goodwill relating to acquisitions consummated during the period		43,265			35,915
Adjustment to preliminary purchase accounting for acquisitions		(3,213	)		727
Effect of exchange rate fluctuations		(9,327	)		(29,773	)

Closing balance	$	956,064		$	962,933

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, 2012						As of June 30, 2013
	Gross carrying amount		Accumulated amortization		Net		Gross carrying amount		Accumulated amortization		Net
Customer-related intangible assets	$	291,735	$	206,987	$	84,748	$	291,314	$	208,124	$	83,190
Marketing-related intangible assets		40,386		18,801		21,585		40,907		18,771		22,136
Contract-related intangible assets		1,182		1,182		—		1,085		1,085		—
Other intangible assets		7,069		1,015		6,054		8,075		1,614		6,461

	$	340,372	$	227,985	$	112,387	$	341,381	$	229,594	$	111,787

Employee Benefit Plans (Tables)

6 Months Ended

Jun. 30, 2013

Net Defined Benefit Plan Costs

Net defined benefit plan costs for the three months and six months ended June 30, 2012 and 2013 include the following components:


	Three months ended June 30,						Six months ended June 30,
	2012			2013			2012			2013
Service costs	$	961		$	810		$	1,974		$	1,746
Interest costs		445			436			915			887
Amortization of actuarial loss		166			283			339			450
Expected return on plan assets		(202	)		(209	)		(412	)		(429	)

Net Gratuity Plan costs	$	1,370		$	1,320		$	2,816		$	2,654

Amount Contributed to Defined Contribution Plans in Various Jurisdictions

During the three months and six months ended June 30, 2012 and 2013, the Company contributed the following amounts to defined contribution plans in various jurisdictions:


	Three months ended June 30,				Six months ended June 30,
	2012		2013		2012		2013

India	$	3,439	$	3,784	$	6,917	$	7,489
U.S.		739		694		1,766		1,941
U.K.		442		571		750		947
Hungary		7		6		46		12
China		2,958		3,413		5,791		6,882
Mexico		4		6		21		20
Morocco		59		21		89		51
South Africa		84		57		164		126
Hong Kong		9		5		17		11
Philippines		4		4		7		8
Singapore		—		3		—		6
Netherlands		429		726		429		1,082
Japan		—		445		—		966

Total	$	8,174	$	9,735	$	15,997	$	19,541

Stock-based Compensation (Tables)

6 Months Ended

Jun. 30, 2013

Share-based Payment Award, Stock Options, Valuation Assumptions


	Six months ended June 30, 2013
Dividend Yield		0	%
Expected life (in months)		84
Risk free rate of interest		1.55	%
Volatility		39.39	%

Summary of Options Activity

A summary of option activity during the six months ended June 30, 2013 is set out below:


	Six months ended June 30, 2013
	Shares arising out of options			Weighted average exercise price		Weighted average remaining contractual life (years)		Aggregate intrinsic value
Outstanding as of January 1, 2013		12,413,298		$	9.29		4.2
Granted		3,483,000			19.35
Forfeited		(35,599	)		10.01
Expired		(67,978	)		13.79
Exercised		(3,184,358	)		8.08				35,392

Outstanding as of June 30, 2013		12,608,363		$	12.35		5.51	$	88,052

Vested as of June 30, 2013 and expected to vest thereafter (a)		12,176,795		$	12.07		5.51	$	87,666
Vested and Exercisable as of June 30, 2013		7,951,315		$	9.41		3.50	$	78,163
Weighted average grant date fair value of grants during the period	$	19.35

(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, 2013 is set out below:


	Six months ended June 30, 2013
	Number of Restricted Share Units			Weighted Average Grant Date Fair Value
Outstanding as of January 1, 2013		1,688,402		$	13.74
Granted		74,152			19.37
Vested*		(286,367	)		14.47
Forfeited		(136,582	)		13.50

Outstanding as of June 30, 2013		1,339,605		$	13.92

Expected to vest (a)		1,206,853

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

*	Vested RSUs have been net settled upon vesting by issuing 183,025 shares (net of minimum withholding taxes).

Summary of Performance Units Activity

A summary of PU activity during the six months ended June 30, 2013 is set out below:


	Six months ended June 30, 2013
	Number of Performance Units			Weighted Average Grant Date Fair Value		Maximum Shares Eligible to Receive
Outstanding as of January 1, 2013		3,041,511		$	13.26		4,402,596
Granted		2,025,090			18.57		3,694,635
Vested		—			—		—
Forfeited		(131,000	)		15.12		(194,104	)
Addition due to achievement of higher than target performance goals*		297,911			17.50
Reduction due to achievement of lower than maximum performance goals**							(373,702	)

Outstanding as of June 30, 2013		5,233,512		$	15.51		7,529,425

Expected to vest (a)		3,993,995

(a)	PUs expected to vest are based on the probable achievement of the performance targets after considering an estimated forfeiture rate.

*	Represents the additional award of 22.2% of the target shares on account of achievement of higher than target performance for the PUs granted in March 2012.

**	Represents a 27.8% reduction in the maximum shares eligible to vest on account of certification of the performance goals for the PUs granted in 2012.

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, 2013

Earnings Per Share


	Three months ended June 30,				Six months ended June 30,
	2012		2013		2012		2013
Net income available to Genpact Limited common shareholders	$	61,100	$	63,876	$	99,640	$	110,613
Weighted average number of common shares used in computing basic earnings per common share		223,182,251		229,237,503		222,996,243		228,232,364
Dilutive effect of stock based awards		4,698,176		6,091,800		4,680,427		6,242,663

Weighted average number of common shares used in computing dilutive earnings per common share		227,880,427		235,329,303		227,676,670		234,475,027

Earnings per common share attributable to Genpact Limited common shareholders
Basic	$	0.27	$	0.28		0.45		0.48

Diluted	$	0.27	$	0.27	$	0.44	$	0.47

Long-term Debt (Tables)

6 Months Ended

Jun. 30, 2013

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 Ended	Amount

2013	$	2,112
2014		4,263
2015		4,288
2016		4,306
2017		4,338
2018		4,363
2019		636,306

	$	659,976

Cost of Revenue (Tables)

6 Months Ended

Jun. 30, 2013

Cost of Revenue

Cost of revenue consists of the following:


	Three months ended June 30,				Six months ended June 30,
	2012		2013		2012		2013
Personnel expenses	$	195,087	$	229,107	$	380,638	$	447,542
Operational expenses		78,054		91,213		146,029		172,659
Depreciation and amortization		12,081		12,394		24,020		24,239

	$	285,222	$	332,714	$	550,687	$	644,440

Selling, General and Administrative Expenses (Tables)

6 Months Ended

Jun. 30, 2013

Selling, General and Administrative Expenses

Selling, general and administrative expenses consist of the following:


	Three months ended June 30,				Six months ended June 30,
	2012		2013		2012		2013
Personnel expenses	$	79,556	$	85,671	$	150,496	$	167,799
Operational expenses		32,475		30,596		64,402		59,547
Depreciation and amortization		2,222		2,136		4,360		4,281

	$	114,253	$	118,403	$	219,258	$	231,627

Other Operating (Income) Expense, Net (Tables)

6 Months Ended

Jun. 30, 2013

Other Operating (Income) Expense, Net


	Three months ended June 30,						Six months ended June 30,
	2012			2013			2012			2013
Other operating (income) expense	$	(801	)	$	(554	)	$	(1,513	)	$	(1,209	)
Provision for impairment of capital work in progress / property, plant and equipment		—			2,392			—			2,392
Change in fair value of earn out consideration and deferred consideration (relating to business acquisitions)		—			(2,324	)		—			(2,271	)

Other operating (income) expense, net	$	(801	)	$	(486	)	$	(1,513	)	$	(1,088	)

Other Income (Expense), Net (Tables)

6 Months Ended

Jun. 30, 2013

Other Income (Expense), Net

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


	Three months ended June 30,						Six months ended June 30,
	2012			2013			2012			2013
Interest income	$	2,385		$	4,486		$	5,510		$	9,759
Interest expense*		(3,406	)		(12,789	)		(6,965	)		(22,727	)
Provision for loss on divestiture		—			(2,945	)		—			(3,661	)
Other income (expense)		322			709			632			979

Other income (expense), net	$	(699	)	$	(10,539	)	$	(823	)	$	(15,650	)

*	The six months and three months ended June 30, 2013 include $3,157 representing partial acceleration of the amortization of debt issuance costs and an additional fee paid to lenders in connection with the amendment of the credit facility as explained in Note 14.

Income Taxes (Tables)

6 Months Ended

Jun. 30, 2013

The following table summarizes the activities related to our unrecognized tax benefits for uncertain tax positions from January 1, 2013 to June 30, 2013:


Opening Balance at January 1, 2013	$	21,024
Increase related to prior year tax positions, including recorded against goodwill		1,553
Decrease related to prior year tax positions		(62	)
Increase related to current year tax positions		138
Effect of exchange rate changes		(1,301	)

Closing Balance at June 30, 2013	$	21,352

Organization - Additional Information (Detail) $ / shares in Units, $ in Thousands	1 Months Ended			6 Months Ended	12 Months Ended
	Aug. 30, 2012 USD ($) $ / shares	Aug. 01, 2012 USD ($) $ / shares shares	Aug. 31, 2007 shares	Jun. 30, 2013 Employee Country Customer Location Language	Dec. 31, 2012 USD ($)	Dec. 14, 2012	Oct. 25, 2012 shares	May 31, 2011 USD ($)	Mar. 24, 2010
Organization [Line Items]
Number of years of service				15 years
Number of professionals around the globe, minimum \| Employee				60,000
Number of clients \| Customer				700
Number of global network locations from which company delivers services \| Location				68
Number of countries in which entity operates \| Country				18
Number of languages, supported by company \| Language				30
Common stock shares to be purchased by affiliates of Bain Capital Partners \| shares		67,750,678
Sale of common shares, per share amount \| $ / shares		$ 14.76
Sale Value of common stock shares to be purchased by affiliates of Bain Capital Partners		$ 1,000,000
Declaration of special cash dividend, declared date		Aug. 30, 2012
Declaration of special cash dividend, payment date		Sep. 24, 2012
Declaration of special cash dividend, record date		Sep. 10, 2012
Termination of credit facility	$ 380,000
New credit facility agreement	$ 925,000							$ 380,000
Dividend per share \| $ / shares	$ 2.24
Cash dividend paid	$ 501,620
Total expenses incurred for 2012 Recapitalization					$ 23,464
Selling, General and Administrative Expenses
Organization [Line Items]
Total expenses incurred for 2012 Recapitalization					6,237
Other income (expense)
Organization [Line Items]
Total expenses incurred for 2012 Recapitalization					17,227
Reimbursement of Expenses relating to 2012 recapitalization					$ 17,000
General Atlantic
Organization [Line Items]
Percent of ownership held						2.40%
Oak Hill Capital Partners
Organization [Line Items]
Percent of ownership held						2.40%
Existing Shareholders
Organization [Line Items]
Number of shares sold \| shares			17,647,059
General Electric Company
Organization [Line Items]
Percent of ownership held									9.10%
General Electric Company \| Maximum
Organization [Line Items]
Percent of ownership held					5.00%
Bain Purchaser
Organization [Line Items]
Number of common shares sold by selling shareholder \| shares							57,537,264
Bain Co-Investor
Organization [Line Items]
Number of common shares sold by selling shareholder \| shares							50,812
GIC Purchaser
Organization [Line Items]
Number of common shares sold by selling shareholder \| shares							10,162,602

Estimated Useful Lives of Intangible Assets Acquired (Detail)	6 Months Ended
	Jun. 30, 2013
Customer-Related Intangible Assets \| Minimum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	1 year
Customer-Related Intangible Assets \| Maximum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	14 years
Marketing-Related Intangible Assets \| Minimum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	1 year
Marketing-Related Intangible Assets \| Maximum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	10 years
Contract-Related Intangible Assets
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	1 year
Other Intangible Assets \| Minimum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	3 years
Other Intangible Assets \| Maximum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	9 years

Summary of Significant Accounting Policies - Additional Information (Detail) - General Electric Company	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012	Dec. 31, 2012
Schedule Of Significant Accounting Policies [Line Items]
Percentage of accounts receivables	26.00%		26.00%		30.00%
Percentage of revenues	23.00%	27.00%	23.00%	27.00%

Business Acquisitions and Divestures - Additional Information (Detail) - USD ($) $ in Thousands	1 Months Ended									3 Months Ended		6 Months Ended		12 Months Ended
	Mar. 28, 2013	Feb. 22, 2013	Feb. 06, 2013	Sep. 04, 2012	Aug. 17, 2012	Apr. 25, 2012	Oct. 03, 2011	Aug. 24, 2011	Mar. 14, 2011	Jun. 30, 2013	Mar. 31, 2013	Jun. 30, 2013	Jun. 30, 2012	Dec. 31, 2012	Dec. 31, 2011
Business Acquisition [Line Items]
Payment for business acquisitions, net of cash acquired												$ 46,134	$ 36,927
Goodwill deductible for tax purposes										$ 39,139		39,139		$ 6,779
Increase (decrease) in goodwill												727		(3,213)
Goodwill										962,933		962,933		$ 956,064	$ 925,339
Business Acquisition contingent consideration payment												2,993
Proceeds from divestiture of business, net of cash divested (refer note 3C(a))												(1,049)
Provision for loss on divestiture										2,945		3,661
Hello Communications (Shanghai) Co., Ltd.
Business Acquisition [Line Items]
Cash consideration		$ 998
Loss on sale		447
Balance of cash & cash equivalents		2,047
Proceeds from divestiture of business, net of cash divested (refer note 3C(a))		$ (1,049)
Clearbizz B.V.
Business Acquisition [Line Items]
Provision for loss on divestiture												1,325
Gantthead.com, Inc
Business Acquisition [Line Items]
Provision for loss on divestiture												2,336
Jawood Business Process Solutions, LLC
Business Acquisition [Line Items]
Percent ownership interest acquired			100.00%
Business acquisition, date			Feb. 06, 2013
Enterprise value			$ 51,000
Felix Software Solutions Private Limited
Business Acquisition [Line Items]
Percent ownership interest acquired			100.00%
Enterprise value			$ 2,295
Jawood Business Process Solutions, LLC and Felix Software Solutions Private Limited
Business Acquisition [Line Items]
Cash and cash equivalents			1,364							1,364		1,364
Held back amount										2,000		2,000
Seller expenses			1,379							$ 1,379		1,379
Payment for business acquisitions, net of cash acquired												$ 46,301
Goodwill deductible for tax purposes			$ 33,830
Intangible assets estimated weighted average useful life			6 years
Goodwill			$ 35,915
Jawood Business Process Solutions, LLC and Felix Software Solutions Private Limited \| Maximum
Business Acquisition [Line Items]
Measurement period of acquisition												1 year
Atyati Technologies Private Limited
Business Acquisition [Line Items]
Percent ownership interest acquired				100.00%
Business acquisition, date				Sep. 04, 2012
Enterprise value				$ 19,368
Cash and cash equivalents				$ 2,000
Intangible assets estimated weighted average useful life				7 years
Acquisition date discounted value of deferred consideration				$ 2,539
Contingent earn-out component-Low end				0
Contingent earn-out component-High end				14,372
Acquisition date fair value of earn-out consideration				1,487
Increase (decrease) in goodwill												$ 633
Goodwill				$ 13,939
Atyati Technologies Private Limited \| Deferred Tax Asset
Business Acquisition [Line Items]
Increase (decrease) in asset due to measurement period adjustment												(827)
Atyati Technologies Private Limited \| Other Noncurrent Assets
Business Acquisition [Line Items]
Increase (decrease) in asset due to measurement period adjustment												194
Triumph Engineering Corporation and Triumph On-Demand Inc
Business Acquisition [Line Items]
Percent ownership interest acquired					100.00%
Business acquisition, date					Aug. 17, 2012
Enterprise value					$ 3,600
Cash and cash equivalents					$ 312
Intangible assets estimated weighted average useful life					8 years
Acquisition date discounted value of deferred consideration					$ 379
Contingent earn-out component-Low end					0
Contingent earn-out component-High end					4,500
Acquisition date fair value of earn-out consideration					3,256
Increase (decrease) in goodwill												$ (13)
Goodwill					$ 4,504
Accounting Plaza B.V. ("Accounting Plaza")
Business Acquisition [Line Items]
Percent ownership interest acquired						100.00%
Business acquisition, date						Apr. 25, 2012
Enterprise value						$ 38,698
Cash and cash equivalents						$ 1,664
Intangible assets estimated weighted average useful life						7 years
Increase (decrease) in goodwill											$ 107
Goodwill						$ 25,549
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
NGEN Media Services Private Limited
Business Acquisition [Line Items]
Percent ownership interest acquired	100.00%
Business acquisition, date	Mar. 28, 2013
Percent ownership held, before acquisition	50.00%									50.00%		50.00%
Enterprise value	$ 158
Business acquisition, loss on re-measurement from equity interest to fair value												$ 5
Cash and cash equivalents	$ 432
Akritiv Technologies, Inc.
Business Acquisition [Line Items]
Business acquisition, date									Mar. 14, 2011
Business Acquisition contingent consideration payment												3,274
High Performance Partners LLC
Business Acquisition [Line Items]
Business acquisition, date								Aug. 24, 2011
Business Acquisition contingent consideration payment												85
Empower Research, LLC
Business Acquisition [Line Items]
Business acquisition, date							Oct. 03, 2011
Business Acquisition contingent consideration payment												565
Payment of deferred consideration												$ 617

Purchase Price Allocation Based on Fair Value Of Assets Acquired and Liabilities Assumed, NGEN Media Services Private Limited (Detail) - NGEN Media Services Private Limited $ in Thousands	1 Months Ended
	Mar. 28, 2013 USD ($)
Business Acquisition [Line Items]
Cash consideration	$ 158
Acquisition date fair value of the Company's investment in NGEN held before the business combination	158
Total	316
Recognized amounts of identifiable assets acquirred & liabilities assumed
Cash and cash equivalents	432
Current assets	402
Tangible fixed assets	27
Other non-current assets	89
Current liabilities	(337)
Other liabilities	(274)
Total identifiable net assets acquired	339
Gain recognized on acquisition	(23)
Total	$ 316

Purchase Consideration, Jawood Business Process Solutions, LLC and Felix Software Solutions Private Limited (Detail) - Jawood Business Process Solutions, LLC and Felix Software Solutions Private Limited - USD ($) $ in Thousands	Jun. 30, 2013	Feb. 06, 2013
Business Acquisition [Line Items]
Base purchase price		$ 53,295
Estimated closing date net working capital adjustment		(2,663)
Estimated closing date indebtedness adjustment		(2,146)
Estimated closing date cash adjustment		1,179
Estimated seller expenses	$ (1,379)	(1,379)
Total		$ 48,286

Purchase Price Allocated Based on Fair Value of Assets Acquired and Liabilities Assumed, Jawood Business Process Solutions, LLC and Felix Software Solutions Private Limited (Detail) - USD ($) $ in Thousands	Jun. 30, 2013	Feb. 06, 2013	Dec. 31, 2012	Dec. 31, 2011
Recognized amounts of identifiable assets acquired and liabilities assumed
Goodwill	$ 962,933		$ 956,064	$ 925,339
Jawood Business Process Solutions, LLC and Felix Software Solutions Private Limited
Business Acquisition [Line Items]
Preliminary estimated purchase price		$ 48,286
Acquisition related costs included in selling, general and administrative expenses		310
Recognized amounts of identifiable assets acquired and liabilities assumed
Cash and cash equivalents	$ 1,364	1,364
Current assets		6,477
Tangible fixed assets		704
Intangible assets		11,200
Other non-current assets		548
Current liabilities		(7,866)
Long term liabilities		(56)
Total identifiable net assets acquired		12,371
Goodwill		35,915
Total		$ 48,286

Fair Value and Estimated Useful Lives of Intangibles, Jawood Business Process Solutions, LLC and Felix Software Solutions Private Limited (Detail) - USD ($) $ in Thousands	1 Months Ended	6 Months Ended
	Feb. 06, 2013	Jun. 30, 2013
Customer-Related Intangible Assets \| Minimum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives		1 year
Customer-Related Intangible Assets \| Maximum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives		14 years
Marketing-Related Intangible Assets \| Minimum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives		1 year
Marketing-Related Intangible Assets \| Maximum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives		10 years
Jawood Business Process Solutions, LLC and Felix Software Solutions Private Limited \| Customer-Related Intangible Assets
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets value	$ 10,200
Jawood Business Process Solutions, LLC and Felix Software Solutions Private Limited \| Customer-Related Intangible Assets \| Minimum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	1 year
Jawood Business Process Solutions, LLC and Felix Software Solutions Private Limited \| Customer-Related Intangible Assets \| Maximum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	7 years
Jawood Business Process Solutions, LLC and Felix Software Solutions Private Limited \| Marketing-Related Intangible Assets
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets value	$ 1,000
Jawood Business Process Solutions, LLC and Felix Software Solutions Private Limited \| Marketing-Related Intangible Assets \| Minimum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	1 year
Jawood Business Process Solutions, LLC and Felix Software Solutions Private Limited \| Marketing-Related Intangible Assets \| Maximum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	5 years

Purchase Consideration, Atyati Technologies Private Limited (Detail) - Atyati Technologies Private Limited $ in Thousands	Sep. 04, 2012 USD ($)
Business Acquisition [Line Items]
Cash consideration	$ 19,368
Acquisition date discounted value of deferred consideration	2,539
Acquisition date fair value of earn-out consideration	1,487
Estimated working capital adjustment	0
Total	$ 23,394

Purchase Price Allocation Based on Fair Value of Assets Acquired and Liabilities Assumed, Atyati Technologies Private Limited (Detail) - USD ($) $ in Thousands	Jun. 30, 2013	Dec. 31, 2012	Sep. 04, 2012	Dec. 31, 2011
Recognized amounts of identifiable assets acquired and liabilities assumed
Goodwill	$ 962,933	$ 956,064		$ 925,339
Atyati Technologies Private Limited
Business Acquisition [Line Items]
Preliminary estimated purchase price			$ 23,394
Acquisition related costs included in selling, general and administrative expenses			164
Recognized amounts of identifiable assets acquired and liabilities assumed
Cash and cash equivalents			2,000
Current assets			5,265
Tangible fixed assets			426
Intangible assets			8,767
Deferred tax asset/ (liability), net			(2,557)
Other non-current assets			369
Current liabilities			(3,424)
Short term borrowings			(654)
Other liabilities			(737)
Total identifiable net assets acquired			9,455
Goodwill			13,939
Total			$ 23,394

Fair Value and Estimated Useful Lives of Intangibles, Atyati Technologies Private Limited (Detail) - USD ($) $ in Thousands	1 Months Ended	6 Months Ended
	Sep. 04, 2012	Jun. 30, 2013
Customer-Related Intangible Assets \| Minimum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives		1 year
Customer-Related Intangible Assets \| Maximum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives		14 years
Other Intangible Assets \| Minimum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives		3 years
Other Intangible Assets \| Maximum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives		9 years
Atyati Technologies Private Limited \| Customer-Related Intangible Assets
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets value	$ 5,408
Atyati Technologies Private Limited \| Customer-Related Intangible Assets \| Minimum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	4 years
Atyati Technologies Private Limited \| Customer-Related Intangible Assets \| Maximum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	9 years
Atyati Technologies Private Limited \| Other Intangible Assets
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets value	$ 3,359
Intangible assets estimated useful lives	7 years

Purchase Consideration, Triumph (Detail) - Triumph Engineering Corporation and Triumph On-Demand Inc $ in Thousands	Aug. 17, 2012 USD ($)
Business Acquisition [Line Items]
Cash consideration	$ 3,600
Acquisition date fair value of deferred consideration	379
Acquisition date fair value of earn-out consideration	3,256
Working capital adjustment	(848)
Closing indebtedness adjustment	(941)
Total	$ 5,446

Purchase Price Allocation Based on Fair Value of Assets Acquired and Liabilities Assumed, Triumph (Detail) - USD ($) $ in Thousands	Jun. 30, 2013	Dec. 31, 2012	Aug. 17, 2012	Dec. 31, 2011
Recognized amounts of identifiable assets acquirred and liabilities assumed
Goodwill	$ 962,933	$ 956,064		$ 925,339
Triumph Engineering Corporation and Triumph On-Demand Inc
Business Acquisition [Line Items]
Purchase price			$ 5,446
Acquisition related costs included in selling, general and administrative expenses			134
Recognized amounts of identifiable assets acquirred and liabilities assumed
Cash and cash equivalents			312
Current assets			1,708
Tangible fixed assets			175
Intangible assets			382
Deferred tax asset/ (liability), net			(565)
Current liabilities			(720)
Short term borrowing			(350)
Total identifiable net assets acquired			942
Goodwill			4,504
Total			$ 5,446

Fair Value and Estimated Useful Lives of Intangibles, Triumph (Detail) - Customer-Related Intangible Assets - USD ($) $ in Thousands	1 Months Ended	6 Months Ended
	Aug. 17, 2012	Jun. 30, 2013
Minimum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives		1 year
Maximum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives		14 years
Triumph Engineering Corporation and Triumph On-Demand Inc
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets value	$ 382
Triumph Engineering Corporation and Triumph On-Demand Inc \| Minimum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	1 year
Triumph Engineering Corporation and Triumph On-Demand Inc \| Maximum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	10 years

Purchase Consideration, Accounting Plaza (Detail) - Accounting Plaza B.V. ("Accounting Plaza") $ in Thousands	Apr. 25, 2012 USD ($)
Business Acquisition [Line Items]
Initial consideration	$ 38,698
Adjustment for transfer of pension funds
Adjustment for underfunding in pension funds
Adjustment for sellers warranty breaches and certain other transactions
Adjustment for transaction costs
Total	$ 38,698

Purchase Price Allocation Based on Fair Value of Assets Acquired and Liabilities Assumed, Accounting Plaza (Detail) - USD ($) $ in Thousands	Jun. 30, 2013	Dec. 31, 2012	Apr. 25, 2012	Dec. 31, 2011
Recognized amounts of identifiable assets acquired and liabilities assumed
Goodwill	$ 962,933	$ 956,064		$ 925,339
Accounting Plaza B.V. ("Accounting Plaza")
Business Acquisition [Line Items]
Purchase consideration			$ 38,698
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			25,549
Total			$ 38,698

Fair Value and Estimated Useful Lives of Intangibles, Accounting Plaza (Detail) - Customer-Related Intangible Assets - USD ($) $ in Thousands	1 Months Ended	6 Months Ended
	Apr. 25, 2012	Jun. 30, 2013
Minimum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives		1 year
Maximum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives		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	3 years
Accounting Plaza B.V. ("Accounting Plaza") \| Maximum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	10 years

Re-Measured Fair Value of Earn-Out Consideration with Corresponding Changes in Consolidated Statements of Income (Detail) $ in Thousands	6 Months Ended
	Jun. 30, 2013 USD ($)
Schedule of Changes in Fair Value of Contingent Consideration [Line Items]
Increase (decrease) in fair value of earn out consideration	$ (2,271)
Empower Research, LLC
Schedule of Changes in Fair Value of Contingent Consideration [Line Items]
Increase (decrease) in fair value of earn out consideration	(145)
Triumph Engineering Corporation and Triumph On-Demand Inc
Schedule of Changes in Fair Value of Contingent Consideration [Line Items]
Increase (decrease) in fair value of earn out consideration	(1,409)
Atyati Technologies Private Limited
Schedule of Changes in Fair Value of Contingent Consideration [Line Items]
Increase (decrease) in fair value of earn out consideration	$ (717)

Cash and Cash Equivalents (Detail) - USD ($) $ in Thousands	Jun. 30, 2013	Dec. 31, 2012	Jun. 30, 2012	Dec. 31, 2011
Cash and Cash Equivalents [Line Items]
Deposits with banks	$ 332,642	$ 283,660
Other cash and bank balances	186,485	175,568
Total	$ 519,127	$ 459,228	$ 436,310	$ 408,020

Cash and Cash Equivalents - Additional Information (Detail) - USD ($) $ in Thousands	Jun. 30, 2013	Dec. 31, 2012
Cash and Cash Equivalents [Line Items]
Restricted cash balances	$ 826	$ 628

Reserve for Doubtful Receivables (Detail) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Dec. 31, 2012
Provisions for Doubtful Accounts [Line Items]
Opening balance	$ 9,073	$ 8,704	$ 8,704
Additions due to acquisitions			184
Additions charged to cost and expense	5,070	$ (151)	3,878
Deductions	(1,949)		(3,693)
Closing balance	$ 12,194		$ 9,073

Accounts Receivable, Net of Reserve for Doubtful Receivables - Additional Information (Detail) - USD ($) $ in Thousands	Jun. 30, 2013	Dec. 31, 2012
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross accounts receivable	$ 486,959	$ 461,062
Reserve for doubtful receivables	12,194	9,073
Net accounts receivable	474,765	451,989
Accounts receivable due after one year	19,180	19,140
Accounts receivable from related parties	63	64
Reserve for doubtful receivables from related parties	0	35
Net accounts receivable from related parties	$ 63	$ 29

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

Jun. 30, 2013

Dec. 31, 2012

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

Derivative instrument, asset

^[1]

$ 11,590

$ 10,645

Total, assets

11,590

10,645

Derivative instrument, liability

^[2]

232,100

174,076

Total,liabilities

232,100

174,076

Significant Other Observable Inputs (Level 2)

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

Derivative instrument, asset

^[1]

11,590

10,645

Total, assets

11,590

10,645

Derivative instrument, liability

^[2]

232,100

174,076

Total,liabilities

$ 232,100

$ 174,076

[1]	Included in prepaid expenses and other current assets and other assets in the consolidated balance sheets.
[2]	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, 2012
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Opening balance, net	$ 448	$ 469
Impact of fair value included in earnings	(88)	(108)
Settlements		(1)
Closing balance, net	$ 360	$ 360

Derivative Financial Instruments - Additional Information (Detail)	6 Months Ended
	Jun. 30, 2013
Derivative [Line Items]
Forward foreign exchange contracts, minimum maturity period	0 months
Forward foreign exchange contracts, maximum maturity period	42 months

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

Jun. 30, 2013

Dec. 31, 2012

Derivative [Line Items]

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

$ (220,510)

$ (163,431)

United States Dollars (sell) Indian Rupees (buy)

Derivative [Line Items]

Derivative instrument notional principal amount

^[2]

1,621,000

1,706,000

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

(227,629)

(160,432)

United States Dollars (sell) Mexican Peso (buy)

Derivative [Line Items]

Derivative instrument notional principal amount

^[2]

15,600

8,400

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

(259)

306

United States Dollars (sell) Philippines Peso (buy)

Derivative [Line Items]

Derivative instrument notional principal amount

^[2]

64,900

58,800

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

(1,945)

2,237

Euro (sell) United States Dollars (buy)

Derivative [Line Items]

Derivative instrument notional principal amount

^[2]

76,512

79,501

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

155

(420)

Euro (sell) Hungarian Forints (buy)

Derivative [Line Items]

Derivative instrument notional principal amount

^[2]

6,894

9,968

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

(10)

Euro (Sell) Romanian Leu (Buy)

Derivative [Line Items]

Derivative instrument notional principal amount

^[2]

71,291

64,870

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

485

(645)

Japanese Yen (sell) Chinese Renminbi (buy)

Derivative [Line Items]

Derivative instrument notional principal amount

^[2]

36,838

26,214

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

3,220

1,451

Pound Sterling (sell) United States Dollars (buy)

Derivative [Line Items]

Derivative instrument notional principal amount

^[2]

86,703

92,165

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

1,946

(2,494)

Australian Dollars (sell) United States Dollars (buy)

Derivative [Line Items]

Derivative instrument notional principal amount

^[2]

66,406

60,626

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

$ 3,462

$ (3,424)

[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. However, 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 in Financial Statements (Detail) - USD ($) $ in Thousands	Jun. 30, 2013	Dec. 31, 2012
Cash Flow Hedging \| Prepaid Expenses and Other Current Assets
Derivatives, Fair Value [Line Items]
Fair value of assets	$ 8,503	$ 6,972
Cash Flow Hedging \| Other Assets
Derivatives, Fair Value [Line Items]
Fair value of assets	2,754	1,931
Cash Flow Hedging \| Accrued Expenses and Other Current Liabilities
Derivatives, Fair Value [Line Items]
Fair value of liabilities	80,122	60,229
Cash Flow Hedging \| Other Liabilities
Derivatives, Fair Value [Line Items]
Fair value of liabilities	138,507	112,430
Not Designated as Hedging Instrument \| Prepaid Expenses and Other Current Assets
Derivatives, Fair Value [Line Items]
Fair value of assets	333	1,742
Not Designated as Hedging Instrument \| Accrued Expenses and Other Current Liabilities
Derivatives, Fair Value [Line Items]
Fair value of liabilities	$ 13,471	$ 1,417

Cash Flow Hedges, Gains (Losses) Recorded as Component of Other Comprehensive Income (Loss) or Other Comprehensive Income (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Accumulated Other Comprehensive Income (Loss) [Line Items]
Opening balance, before-tax amount	$ (134,217)	$ (135,486)	$ (163,756)	$ (203,006)
Net gains (losses) reclassified into statement of income on completion of hedged transactions, before-tax amount	(13,645)	(6,959)	(20,885)	(6,840)
Changes in fair value of effective portion of outstanding derivatives, net, before-tax amount	(86,801)	(127,035)	(64,502)	(59,396)
Gain (loss) on cash flow hedging derivatives, net, before-tax amount	(73,156)	(120,076)	(43,617)	(52,556)
Closing balance, before-tax amount	(207,373)	(255,562)	(207,373)	(255,562)
Opening balance, tax (expense) or benefit	(49,061)	(48,132)	(59,070)	(71,125)
Net gains (losses) reclassified into statement of income on completion of hedged transactions, tax (expense) or benefit	(5,382)	(2,379)	(8,302)	(2,253)
Changes in fair value of effective portion of outstanding derivatives, net, tax (expense) or benefit	(29,560)	(44,687)	(22,471)	(21,568)
Gain (loss) on cash flow hedging derivatives, net, tax (expense) or benefit	(24,178)	(42,308)	(14,169)	(19,315)
Closing balance, tax (expense) or benefit	(73,239)	(90,440)	(73,239)	(90,440)
Opening balance, net of tax amount	(85,156)	(87,354)	(104,686)	(131,881)
Net gains (losses) reclassified into statement of income on completion of hedged transactions, net of tax amount	(8,263)	(4,580)	(12,583)	(4,587)
Changes in fair value of effective portion of outstanding derivatives, net, net of tax amount	(57,241)	(82,348)	(42,031)	(37,828)
Gain (loss) on cash flow hedging derivatives, net of taxes amount	(48,978)	(77,768)	(29,448)	(33,241)
Closing balance, net of tax amount	$ (134,134)	$ (165,122)	$ (134,134)	$ (165,122)

Gains or Losses Recorded as Component of Other Comprehensive Income (Loss) or Other Comprehensive Income (Detail) - USD ($)
$ in Thousands

3 Months Ended

6 Months Ended

Jun. 30, 2013

Jun. 30, 2012

Jun. 30, 2013

Jun. 30, 2012

Other Comprehensive Income (Loss) [Line Items]

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

$ (64,502)

$ (59,396)

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

$ (13,645)

$ (6,960)

(20,885)

(6,840)

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

13,586

10,566

9,585

1,587

Revenue

Other Comprehensive Income (Loss) [Line Items]

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

2,386

(1,156)

3,367

(2,442)

Cost of Revenue

Other Comprehensive Income (Loss) [Line Items]

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

(13,007)

(4,518)

(19,616)

(3,411)

Selling, General and Administrative Expenses

Other Comprehensive Income (Loss) [Line Items]

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

(3,024)

(1,286)

(4,636)

(987)

Forward Foreign Exchange Contracts (Note A)

Other Comprehensive Income (Loss) [Line Items]

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

(64,502)

(59,396)

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

Forward Foreign Exchange Contracts (Note A) | Foreign Exchange (Gains) Losses, Net

Other Comprehensive Income (Loss) [Line Items]

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

^[1]

$ 13,586

$ 10,566

$ 9,585

$ 1,587

[1]

Property, Plant and Equipment, Net (Detail) - USD ($) $ in Thousands	Jun. 30, 2013	Dec. 31, 2012
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 496,435	$ 513,540
Less: Accumulated depreciation and amortization	(315,829)	(313,178)
Property, plant and equipment, net	$ 180,606	$ 200,362

Property, Plant and Equipment, Net - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Property, Plant and Equipment [Line Items]
Depreciation and amortization			$ 27,318	$ 28,145
Depreciation Expense on Property, Plant And Equipment
Property, Plant and Equipment [Line Items]
Depreciation and amortization	$ 11,984	$ 11,316	23,417	22,422
Computer Software Amortization
Property, Plant and Equipment [Line Items]
Depreciation and amortization	2,546	2,987	5,103	5,958
Effect of Reclassification of Foreign Exchange (Gains) Losses
Property, Plant and Equipment [Line Items]
Depreciation and amortization	$ 791	$ 312	$ 1,202	$ 235

Changes in Goodwill (Detail) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
Changes in Goodwill (Detail) - USD ($) $ in Thousands	Jun. 30, 2013	Dec. 31, 2012
Goodwill [Line Items]
Opening balance	$ 956,064	$ 925,339
Goodwill relating to acquisitions consummated during the period	35,915	43,265
Adjustment to preliminary purchase accounting for acquisitions	727	(3,213)
Effect of exchange rate fluctuations	(29,773)	(9,327)
Closing balance	$ 962,933	$ 956,064

Goodwill and Intangible Assets - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012	Dec. 31, 2012
Goodwill and Intangible Assets Disclosure [Line Items]
Goodwill deductible for tax purposes	$ 39,139		$ 39,139		$ 6,779
Amortization of acquired intangible assets	6,185	$ 5,790	11,736	$ 11,080
Amortization of intangible assets recognized for minimum volume commitment from a client at the time of 2004 Reorganization	$ 0	$ 18	$ 0	$ 38

Intangible Assets Acquired Either Individually or with Group of Other Assets or in Business Combination (Detail) - USD ($) $ in Thousands	Jun. 30, 2013	Dec. 31, 2012
Acquired Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 341,381	$ 340,372
Accumulated amortization	229,594	227,985
Net	111,787	112,387
Customer-Related Intangible Assets
Acquired Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	291,314	291,735
Accumulated amortization	208,124	206,987
Net	83,190	84,748
Marketing-Related Intangible Assets
Acquired Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	40,907	40,386
Accumulated amortization	18,771	18,801
Net	22,136	21,585
Contract-Related Intangible Assets
Acquired Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	1,085	1,182
Accumulated amortization	1,085	1,182
Other Intangible Assets
Acquired Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	8,075	7,069
Accumulated amortization	1,614	1,015
Net	$ 6,461	$ 6,054

Net Defined Benefit Plan Costs (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Defined Benefit Plan Disclosure [Line Items]
Service costs	$ 810	$ 961	$ 1,746	$ 1,974
Interest costs	436	445	887	915
Amortization of actuarial loss	283	166	450	339
Expected return on plan assets	(209)	(202)	(429)	(412)
Net Gratuity Plan costs	$ 1,320	$ 1,370	$ 2,654	$ 2,816

Amounts Contributed to Defined Contribution Plans in Various Jurisdictions (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Defined Contribution Plans In Various Jurisdictions [Line Items]
Defined contribution plans, contributed amount	$ 9,735	$ 8,174	$ 19,541	$ 15,997
India
Defined Contribution Plans In Various Jurisdictions [Line Items]
Defined contribution plans, contributed amount	3,784	3,439	7,489	6,917
U.S.
Defined Contribution Plans In Various Jurisdictions [Line Items]
Defined contribution plans, contributed amount	694	739	1,941	1,766
U.K.
Defined Contribution Plans In Various Jurisdictions [Line Items]
Defined contribution plans, contributed amount	571	442	947	750
Hungary
Defined Contribution Plans In Various Jurisdictions [Line Items]
Defined contribution plans, contributed amount	6	7	12	46
China
Defined Contribution Plans In Various Jurisdictions [Line Items]
Defined contribution plans, contributed amount	3,413	2,958	6,882	5,791
Mexico
Defined Contribution Plans In Various Jurisdictions [Line Items]
Defined contribution plans, contributed amount	6	4	20	21
Morocco
Defined Contribution Plans In Various Jurisdictions [Line Items]
Defined contribution plans, contributed amount	21	59	51	89
South Africa
Defined Contribution Plans In Various Jurisdictions [Line Items]
Defined contribution plans, contributed amount	57	84	126	164
Hong Kong
Defined Contribution Plans In Various Jurisdictions [Line Items]
Defined contribution plans, contributed amount	5	9	11	17
Philippines
Defined Contribution Plans In Various Jurisdictions [Line Items]
Defined contribution plans, contributed amount	4	4	8	7
Singapore
Defined Contribution Plans In Various Jurisdictions [Line Items]
Defined contribution plans, contributed amount	3		6
Netherlands
Defined Contribution Plans In Various Jurisdictions [Line Items]
Defined contribution plans, contributed amount	726	$ 429	1,082	$ 429
Japan
Defined Contribution Plans In Various Jurisdictions [Line Items]
Defined contribution plans, contributed amount	$ 445		$ 966

Stock-Based Compensation - Additional Information (Detail) $ / shares in Units, $ in Thousands	1 Months Ended							3 Months Ended			6 Months Ended		12 Months Ended		22 Months Ended
	Apr. 30, 2013 shares	Jan. 31, 2013 shares	Dec. 31, 2012 shares	Sep. 30, 2012 shares	Aug. 30, 2012 $ / shares	Apr. 11, 2012 shares	Mar. 31, 2010 shares	Jun. 30, 2013 USD ($) shares	Mar. 31, 2013 shares	Jun. 30, 2012 USD ($)	Jun. 30, 2013 USD ($) Person shares	Jun. 30, 2012 USD ($) shares	Dec. 31, 2012 shares	Dec. 31, 2011 shares	Dec. 31, 2012 USD ($)	Sep. 01, 2009
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend per share \| $ / shares					$ 2.24
Stock based compensation cost \| $								$ 10,022		$ 9,941	$ 16,503	$ 17,166
Unrecognized stock-based compensation cost for options \| $								28,314			28,314
Incremental compensation cost \| $											$ 5,500				$ 4,109
Incremental compensation cost recognition period															21 months 15 days
Transfer of minimum percentage of voting power of company for change of control											25.00%
Number of employee affected \| Person											123
Weighted average period not yet recognized											1 year 10 months 6 days
Performance Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average remaining requisite vesting period											2 years 29 days
Minimum vesting schedules, years											6 months
Maximum vesting schedules, years											3 years
Shares issued on vested awards other than options							503,969							243,781
Unrecognized share-based compensation costs \| $								$ 34,889			$ 34,889
Percentage of actual vesting							90.90%							128.90%
Shares issued net of tax Withholdings	4,679	156,511							334,922
Stock options vesting period, years											3 years
Performance Units \| December 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of actual vesting													122.20%
Shares to be issued on vested awards other than options													231,029
Employee Stock Purchase Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of fair value per share allowed to eligible employees to purchase through payroll deductions																90.00%
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 ESPP											53,671	44,916
Compensation expense for ESPP \| $								$ 71		$ 39	$ 116	$ 77
Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average remaining requisite vesting period											4 years 1 month 10 days
2007 Omnibus Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Amended Omnibus Plan, increase in number of common shares authorized for issuance			6,314,496	2,544,327		5,593,200
Number of common shares authorized for issuance						15,000,000
2005 Plan \| Special Cash Dividend
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Amended Omnibus Plan, increase in number of common shares authorized for issuance				495,915
Restricted Share Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average remaining requisite vesting period											2 years 29 days
Minimum vesting schedules, years											1 year
Maximum vesting schedules, years											4 years
Shares issued on vested awards other than options													4,000	102,000
RSUs settled on vesting by issuing shares (net of minimum tax withholding)											183,025
Unrecognized share-based compensation costs \| $								$ 14,241			$ 14,241
Restricted Share Units \| December 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vested RSU against which shares to be issued													44,286
Restricted Share Units \| July, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vested RSU against which shares to be issued											567
Restricted Share Units \| Adjustment Special Cash Dividend
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares issued on vested awards other than options	533	13,719
RSUs settled on vesting by issuing shares (net of minimum tax withholding)	240	13,557
Restricted Share Units \| Group One
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
RSUs settled on vesting by issuing shares (net of minimum tax withholding)	1,819	100,800

Significant Assumptions used in Determination of Fair Value of Options (Detail)	6 Months Ended
	Jun. 30, 2013
Assumptions used to Determine Fair Value Options [Line Items]
Dividend Yield	0.00%
Expected life (in months)	84 months
Risk free rate of interest	1.55%
Volatility	39.39%

Summary of Options Activity (Detail) - USD ($)
$ / shares in Units, $ in Thousands

6 Months Ended

12 Months Ended

Jun. 30, 2013

Dec. 31, 2012

Shares arising out of options

Outstanding, shares arising out of options, beginning balance

12,413,298

Granted, shares arising out of options

3,483,000

Forfeited, shares arising out of options

(35,599)

Expired, shares arising out of options

(67,978)

Exercised, shares arising out of options

(3,184,358)

Outstanding, shares arising out of options, ending balance

12,608,363

12,413,298

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

^[1]

12,176,795

Vested and Exercisable, shares arising out of options

7,951,315

Weighted average grant date fair value of grants during the year

$ 19.35

Weighted average exercise price

Outstanding weighted average exercise price, beginning balance

9.29

Granted, weighted average exercise price

19.35

Forfeited, weighted average exercise price

10.01

Expired, weighted average exercise price

13.79

Exercised, weighted average exercise price

8.08

Outstanding weighted average exercise price, ending balance

12.35

$ 9.29

Vested and expected to vest thereafter, weighted average exercise price

^[1]

12.07

Vested and Exercisable, weighted average exercise price

$ 9.41

Weighted average remaining contractual life (years)

Outstanding weighted average remaining contractual life (years)

5 years 6 months 4 days

4 years 2 months 12 days

Vested and expected to vest thereafter, weighted average remaining contractual life (years)

^[1]

5 years 6 months 4 days

Vested and Exercisable, weighted average remaining contractual life (years)

3 years 6 months

Aggregate intrinsic value

Exercised, aggregate intrinsic value

$ 35,392

Outstanding aggregate intrinsic value, ending balance

88,052

Vested and expected to vest thereafter, aggregate intrinsic value

^[1]

87,666

Vested and Exercisable, aggregate intrinsic value

$ 78,163

[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, 2013

$ / shares

Number of Restricted Share units

Outstanding number of Shares (Units), beginning balance

1,688,402

Granted, number of Shares (Units)

74,152

Vested, number of shares (Units)

(286,367)

^[1]

Forfeited, number of shares (Units)

(136,582)

Outstanding number of shares (Units), ending balance

1,339,605

Expected to vest, number of shares (Units)

1,206,853

^[2]

Weighted Average Grant Date Fair Value

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

$ 13.74

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

19.37

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

14.47

^[1]

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

13.50

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

$ 13.92

[1]	Vested RSUs have been net settled upon vesting by issuing 183,025 shares (net of minimum withholding taxes).
[2]	RSUs expected to vest reflect an estimated forfeiture rate.

Summary of Restricted Share Units Granted (Parenthetical) (Detail)	6 Months Ended
	Jun. 30, 2013 shares
Restricted Share Units
Schedule Of Activity Related To Restricted Shares And Restricted Share [Line Items]
RSUs settled on vesting by issuing shares (net of minimum tax withholding)	183,025

Summary of Performance Units Activity (Detail) - Performance Units

6 Months Ended

Jun. 30, 2013

$ / shares

Number of Share Units

Outstanding number of Shares (Units), beginning balance

3,041,511

Granted, number of Shares (Units)

2,025,090

Vested, number of shares (Units)

Forfeited, number of shares (Units)

(131,000)

Addition due to achievement of higher than target performance goals, number of shares (Units)

297,911

^[1]

Outstanding number of shares (Units), ending balance

5,233,512

Expected to vest

3,993,995

^[2]

Weighted Average Grant Date Fair Value

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

$ 13.26

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

18.57

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

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

15.12

Addition due to achievement of higher than target performance goals | $ / shares

17.50

^[1]

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

$ 15.51

Maximum shares eligible to receive

Outstanding maximum shares eligible to receive, beginning balance

4,402,596

Granted, maximum shares eligible to receive

3,694,635

Vested, maximum shares eligible to receive

Forfeited, maximum shares eligible to receive

(194,104)

Reduction due to achievement of lower than maximum performance goals, maximum shares eligible to receive

(373,702)

^[3]

Outstanding maximum shares eligible to receive, ending balance

7,529,425

[1]	Represents the additional award of 22.2% of the target shares on account of achievement of higher than target performance for the PUs granted in March 2012.
[2]	PUs expected to vest are based on the probable achievement of the performance targets after considering an estimated forfeiture rate.
[3]	Represents a 27.8% reduction in the maximum shares eligible to vest on account of certification of the performance goals for the PUs granted in 2012.

Summary of Performance Units Activity (Parenthetical) (Detail) - Performance Units	Jun. 30, 2013
Schedule of Share based Compensation Arrangements by Share based Payment Award, Equity Instruments, Other Than Options, Performance Share Units [Line Items]
Percentage change on achievement of performance goals	22.20%
Percentage Change on achievement of performance goals	27.80%

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 shares in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
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	3,483,000	6,246,826	1,749,000	6,407,134

Earnings Per Share (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Earnings Per Share (Abstract)
Net income available to Genpact Limited common shareholders	$ 63,876	$ 61,100	$ 110,613	$ 99,640
Weighted average number of common shares used in computing basic earnings per common share	229,237,503	223,182,251	228,232,364	222,996,243
Dilutive effect of stock based awards	6,091,800	4,698,176	6,242,663	4,680,427
Weighted average number of common shares used in computing dilutive earnings per common share	235,329,303	227,880,427	234,475,027	227,676,670
Earnings per common share attributable to Genpact Limited common shareholders, Basic	$ 0.28	$ 0.27	$ 0.48	$ 0.45
Earnings per common share attributable to Genpact Limited common shareholders, Diluted	$ 0.27	$ 0.27	$ 0.47	$ 0.44

- Definition

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

+ References + Details

Short-Term Borrowing - Additional Information (Detail) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2013	Dec. 31, 2012	Aug. 30, 2012	May 31, 2011
Line of Credit Facility [Line Items]
Fund-based and non-fund-based credit facilities limits available	$ 17,213	$ 18,489
Utilization of credit facility for non fund-based usage	6,442	5,942
Credit facility, maximum borrowing capacity			$ 925,000	$ 380,000
Credit facility, amount outstanding	$ 122,397	$ 87,439
Margin over LIBOR	2.75%	3.25%
Percentage of commitment fee	0.50%
Revolving credit facility, expiration month and year	2017-08
Line of credit convenant condition	Indebtedness under these facilities is secured by certain assets and the credit agreement contains certain covenants including a maximum leverage covenant which becomes effective only if the revolving facility is drawn for $50,000 or more.
Revolving Credit Facility
Line of Credit Facility [Line Items]
Credit facility, maximum borrowing capacity			$ 250,000	$ 260,000
Margin over LIBOR	2.50%
Fund-Based Credit Facility
Line of Credit Facility [Line Items]
Credit facility, amount outstanding	$ 115,000	$ 80,000
Margin over LIBOR	2.50%
Non-Fund-Based Credit Facility
Line of Credit Facility [Line Items]
Credit facility, amount outstanding	$ 7,397	$ 7,439
Original Margin
Line of Credit Facility [Line Items]
Margin over LIBOR	3.25%

Long-Term Debt - Additional Information (Detail) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended	6 Months Ended	12 Months Ended
	Aug. 30, 2012	Jun. 30, 2013	Jun. 30, 2013	Dec. 31, 2012	May 31, 2011
Debt Instrument [Line Items]
Credit facility, maximum borrowing capacity	$ 925,000				$ 380,000
Termination of credit facility	380,000
Credit facility, maximum borrowing capacity, outstanding	380,000
Margin over LIBOR			2.75%	3.25%
LIBOR floor rate			0.75%	1.00%
Term loan amounts outstanding, gross		$ 671,625	$ 671,625
Unmodified portion of Term Loan		553,589	553,589
Extinguishment of outstanding term loan			118,036
Increase in outstanding term loan			121,410
Acceleration amortization of debt issue cost		3,157	3,157
Term loan amounts outstanding		659,976	659,976	$ 661,860
Debt amortization expense			15,024	$ 11,452
Principal amount of term loan			$ 675,000
Credit facility, frequency of payments			Quarterly
Percentage of Principal amount of existing credit facility to be paid periodically			0.25%
Maturity date of term loan agreement			Aug. 30, 2019
Term-Loan Credit Facility
Debt Instrument [Line Items]
Credit facility, maximum borrowing capacity	675,000	$ 675,000	$ 675,000		120,000
Margin over LIBOR			2.75%
Revolving Credit Facility
Debt Instrument [Line Items]
Credit facility, maximum borrowing capacity	$ 250,000				$ 260,000
Margin over LIBOR			2.50%
Original Margin
Debt Instrument [Line Items]
Margin over LIBOR			3.25%
LIBOR floor rate			1.00%
Term Loans
Debt Instrument [Line Items]
Acceleration amortization of debt issue cost			$ 3,103
Revolving Credit Facilities
Debt Instrument [Line Items]
Acceleration amortization of debt issue cost			$ 54

Maturity Profile of Term Loan Net of Debt Amortization Expense (Detail) - USD ($) $ in Thousands	Jun. 30, 2013	Dec. 31, 2012
Long-Term Debt
2013	$ 2,112
2014	4,263
2015	4,288
2016	4,306
2017	4,338
2018	4,363
2019	636,306
Term loan amounts outstanding	$ 659,976	$ 661,860

Cost of Revenue (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
Cost of Revenue (Detail) - USD ($) $ in Thousands	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Component of Operating Other Cost and Expense [Abstract]
Cost of revenue	$ 332,714	$ 285,222	$ 644,440	$ 550,687
Personnel expenses
Component of Operating Other Cost and Expense [Abstract]
Cost of revenue	229,107	195,087	447,542	380,638
Operational expenses
Component of Operating Other Cost and Expense [Abstract]
Cost of revenue	91,213	78,054	172,659	146,029
Depreciation and amortization
Component of Operating Other Cost and Expense [Abstract]
Cost of revenue	$ 12,394	$ 12,081	$ 24,239	$ 24,020

Selling, General and Administrative Expenses (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Component of Operating Other Cost and Expense [Abstract]
Selling, general and administrative expenses	$ 118,403	$ 114,253	$ 231,627	$ 219,258
Personnel expenses
Component of Operating Other Cost and Expense [Abstract]
Selling, general and administrative expenses	85,671	79,556	167,799	150,496
Operational expenses
Component of Operating Other Cost and Expense [Abstract]
Selling, general and administrative expenses	30,596	32,475	59,547	64,402
Depreciation and amortization
Component of Operating Other Cost and Expense [Abstract]
Selling, general and administrative expenses	$ 2,136	$ 2,222	$ 4,281	$ 4,360

Other Operating (Income) Expense, Net (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Components of Other Operating Income [Line Items]
Other operating (income) expense	$ (554)	$ (801)	$ (1,209)	$ (1,513)
Provision for impairment of capital work in progress / property, plant and equipment	2,392		2,392
Change in fair value of earn out consideration and deferred consideration (relating to business acquisitions)	(2,324)		(2,271)
Other operating (income) expense, net	$ (486)	$ (801)	$ (1,088)	$ (1,513)

Other Income (Expense), Net (Detail) - USD ($)
$ in Thousands

3 Months Ended

6 Months Ended

Jun. 30, 2013

Jun. 30, 2012

Jun. 30, 2013

Jun. 30, 2012

Other Income (Expense), Net

Interest income

$ 4,486

$ 2,385

$ 9,759

$ 5,510

Interest expense

^[1]

(12,789)

(3,406)

(22,727)

(6,965)

Provision for loss on divestiture

(2,945)

(3,661)

Other income (expense)

709

322

979

632

Other income (expense), net

$ (10,539)

$ (699)

$ (15,650)

$ (823)

[1]	The six months and three months ended June 30, 2013 include $3,157 representing partial acceleration of the amortization of debt issuance costs and an additional fee paid to lenders in connection with the amendment of the credit facility as explained in Note 14.

Other Income (Expense), Net (Parenthetical) (Detail) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2013	Jun. 30, 2013
Components of Other Income (Expense) [Line Items]
Acceleration amortization of debt issue cost	$ 3,157	$ 3,157

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands	Jun. 30, 2013	Dec. 31, 2012
Income Tax Disclosure [Line Items]
Unrecognized tax benefits	$ 21,352	$ 21,024
Unrecognized tax benefits that would impact effective tax rate	21,199	20,871
Unrecognized tax benefits, interest on income taxes accrued	$ 3,876	$ 3,423

Activities Related to Unrecognized Tax Benefits for Uncertain Tax Positions (Detail) $ in Thousands	6 Months Ended
	Jun. 30, 2013 USD ($)
Schedule of Unrecognized Tax Benefits [Line Items]
Beginning Balance	$ 21,024
Increase related to prior year tax positions, including recorded against goodwill	1,553
Decrease related to prior year tax positions	(62)
Increase related to current year tax positions	138
Effect of exchange rate changes	(1,301)
Ending Balance	$ 21,352

Related Party Transactions - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012	Dec. 31, 2012
Related Party Transaction [Line Items]
Recognized net revenues	$ 190	$ 162	$ 381	$ 317
Non-Consolidating Affiliates
Related Party Transaction [Line Items]
Cost of revenue	544	529	964	1,084
Selling, general and administrative expenses	130	102	221	210
Investment in equity affiliates		0		205
Customer Which Has Significant Interest In The Company
Related Party Transaction [Line Items]
Recognized net revenues		47		90
Customer Which Has Significant Interest In The Company \| Maximum
Related Party Transaction [Line Items]
Percent of ownership held					5.00%
Customer In Which Company's Directors Have Controlling Interest
Related Party Transaction [Line Items]
Recognized net revenues		$ 115		$ 227
Affiliate of Significant Shareholder
Related Party Transaction [Line Items]
Recognized net revenues	$ 190		$ 381

Commitments and Contingencies - Additional Information (Detail) - USD ($) $ in Thousands	Jun. 30, 2013	Dec. 31, 2012
Commitments and Contingencies [Line Items]
Commitments and contingencies
Commitment To Purchase Property, Plant and Equipment
Commitments and Contingencies [Line Items]
Commitments and contingencies	3,190	3,965
Outstanding Bank Guarantees
Commitments and Contingencies [Line Items]
Commitments and contingencies	$ 13,839	$ 13,381

- 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