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Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	Jun. 30, 2014	Aug. 01, 2014
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2014
Document Fiscal Year Focus	2014
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		216,328,904

Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2014	Dec. 31, 2013
Current assets
Cash and cash equivalents	$ 376,802	$ 571,276
Accounts receivable, net	531,093	504,714
Accounts receivable from related party, net	24	403
Deferred tax assets	44,118	60,638
Prepaid expenses and other current assets	189,018	139,113
Total current assets	1,141,055	1,276,144
Property, plant and equipment, net	176,282	173,204
Deferred tax assets	65,866	89,305
Investment in equity affiliates	450	384
Intangible assets, net	122,395	99,116
Goodwill	1,072,070	953,849
Other assets	110,062	97,365
Total assets	2,688,180	2,689,367
Current liabilities
Short-term borrowings	175,000
Current portion of long-term debt	4,275	4,263
Current portion of capital lease obligations	1,575	1,405
Accounts payable	17,490	18,412
Income taxes payable	35,148	15,007
Deferred tax liabilities	616	614
Accrued expenses and other current liabilities	406,143	421,992
Total current liabilities	640,247	461,693
Long-term debt, less current portion	651,451	653,601
Capital lease obligations, less current portion	2,993	2,657
Deferred tax liabilities	5,431	4,464
Other liabilities	182,253	242,884
Total liabilities	1,482,375	1,365,299
Shareholders' equity
Preferred shares, $0.01 par value, 250,000,000 authorized, none issued
Common shares, $0.01 par value, 500,000,000 authorized, 231,262,576 and 216,314,379 issued and outstanding as of December 31, 2013 and June 30, 2014, respectively	2,160	2,310
Additional paid-in capital	1,275,127	1,268,344
Retained earnings	306,301	511,699
Accumulated other comprehensive income (loss)	(377,887)	(459,614)
Genpact Limited shareholders' equity	1,205,701	1,322,739
Noncontrolling interest	104	1,329
Total equity	1,205,805	1,324,068
Commitments and contingencies
Total liabilities and equity	$ 2,688,180	$ 2,689,367

Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2014	Dec. 31, 2013
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	216,314,379	231,262,576
Common shares, outstanding	216,314,379	231,262,576

Consolidated Statements of Income - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
Consolidated Statements of Income - USD ($) $ in Thousands	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Net revenues
Net revenues from services-others	$ 561,540	$ 534,614	$ 1,089,659	$ 1,038,271
Net revenues from services-related party	71	190	142	381
Total net revenues	561,611	534,804	1,089,801	1,038,652
Cost of revenue
Services	340,125	332,714	664,414	644,440
Total cost of revenue	340,125	332,714	664,414	644,440
Gross profit	221,486	202,090	425,387	394,212
Operating expenses:
Selling, general and administrative expenses	142,715	118,403	265,213	231,627
Amortization of acquired intangible assets	6,610	6,185	12,628	11,736
Other operating (income) expense, net	(890)	(486)	(2,752)	(1,088)
Income from operations	73,051	77,988	150,298	151,937
Foreign exchange (gains) losses, net	3,829	(17,184)	7,422	(13,802)
Other income (expense), net	(6,505)	(10,539)	(13,038)	(15,650)
Income before equity-method investment activity, net and income tax expense	62,717	84,633	129,838	150,089
Equity-method investment activity, net	(34)	(63)	(54)	(107)
Income before income tax expense	62,751	84,696	129,892	150,196
Income tax expense	13,851	19,234	30,139	36,482
Net income	48,900	65,462	99,753	113,714
Net income attributable to noncontrolling interest	(84)	1,586	156	3,101
Net income attributable to Genpact Limited shareholders	48,984	63,876	99,597	110,613
Net income available to Genpact Limited common shareholders	$ 48,984	$ 63,876	$ 99,597	$ 110,613
Earnings per common share attributable to Genpact Limited common shareholders
Basic	$ 0.23	$ 0.28	$ 0.44	$ 0.48
Diluted	$ 0.22	$ 0.27	$ 0.43	$ 0.47
Weighted average number of common shares used in computing earnings per common share attributable to Genpact Limited common shareholders
Basic	217,541,960	229,237,503	224,817,938	228,232,364
Diluted	221,509,867	235,329,303	229,392,759	234,475,027

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Net income	$ 48,900	$ 65,462	$ 99,753	$ 113,714
Other comprehensive income:
Net income (loss) on cash flow hedging derivatives, net of taxes (Note 7)	24,588	(48,978)	62,580	(29,448)
Other comprehensive income (loss)			81,717	(121,152)
Noncontrolling Interest
Net income	(84)	1,586	156	3,101
Other comprehensive income:
Currency translation adjustments	(5)	47	(10)	34
Other comprehensive income (loss)	(5)	47	(10)	34
Comprehensive income (loss)	(89)	1,633	146	3,135
Genpact Limited Shareholders
Net income	48,984	63,876	99,597	110,613
Other comprehensive income:
Currency translation adjustments	398	(93,571)	18,991	(91,738)
Net income (loss) on cash flow hedging derivatives, net of taxes (Note 7)	24,588	(48,978)	62,580	(29,448)
Retirement benefits, net of taxes	76		156
Other comprehensive income (loss)	25,062	(142,549)	81,727	(121,186)
Comprehensive income (loss)	$ 74,046	$ (78,673)	$ 181,324	$ (10,573)

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, 2012

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 13) (in shares)

3,184,358

Issuance of common shares on exercise of options (Note 13)

26,580

$ 32

26,548

Issuance of common shares under the employee stock purchase plan (Note 13) (in shares)

53,671

Issuance of common shares under the employee stock purchase plan (Note 13)

898

$ 1

897

Net settlement on vesting of restricted share units (Note 13)

(5,126)

$ 3

(5,129)

Net settlement on vesting of restricted share units, shares

299,441

Net settlement on vesting of performance units (Note 13)

(2,395)

$ 5

(2,400)

Net settlement on vesting of performance units, shares

496,112

Disposition of noncontrolling interest

(1,055)

Distribution to noncontrolling interest

(3,242)

Stock-based compensation expense (Note 13)

16,619

Comprehensive income:

Net income

113,714

110,613

3,101

Other comprehensive income (loss)

(121,152)

(121,186)

End balance, value (in shares) at Jun. 30, 2013

229,513,754

End balance, value at Jun. 30, 2013

$ 1,196,622

$ 2,294

1,238,983

392,595

(439,458)

2,208

Beginning balance, value (in shares) at Dec. 31, 2013

231,262,576

Beginning balance, value at Dec. 31, 2013

$ 1,324,068

$ 2,310

1,268,344

511,699

(459,614)

1,329

Issuance of common shares on exercise of options (Note 13) (in shares)

1,577,037

^[1]

1,227,962

Issuance of common shares on exercise of options (Note 13)

$ 1,107

$ 12

1,095

Issuance of common shares under the employee stock purchase plan (Note 13) (in shares)

77,556

Issuance of common shares under the employee stock purchase plan (Note 13)

1,171

$ 1

1,170

Net settlement on vesting of restricted share units (Note 13)

(860)

$ 1

(861)

Net settlement on vesting of restricted share units, shares

125,188

Net settlement on vesting of performance units (Note 13)

(6,491)

$ 9

(6,500)

Net settlement on vesting of performance units, shares

913,939

Stock purchased and retired

(302,625)

$ (173)

(302,452)

Stock purchased and retired (in shares)

(17,292,842)

Expenses related to stock purchase

(2,543)

Distribution to noncontrolling interest

(1,371)

Stock-based compensation expense (Note 13)

11,879

Comprehensive income:

Net income

99,753

99,597

156

Other comprehensive income (loss)

$ 81,717

81,727

(10)

End balance, value (in shares) at Jun. 30, 2014

216,314,379

End balance, value at Jun. 30, 2014

$ 1,205,805

$ 2,160

$ 1,275,127

$ 306,301

$ (377,887)

$ 104

[1]	Out of this, 1,000,000 options have been net settled upon exercise by issuing 650,925 shares (net of minimum statutory withholding taxes).

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Operating activities
Net income attributable to Genpact Limited shareholders	$ 99,597	$ 110,613
Net income attributable to noncontrolling interest	156	3,101
Net income	99,753	113,714
Adjustments to reconcile net income to net cash provided by (used for) operating activities:
Depreciation and amortization	24,994	27,318
Amortization of debt issue costs (including loss on extinguishment of debt)	1,610	4,392
Amortization of acquired intangible assets	12,628	11,736
Reserve for doubtful receivables	1,719	5,070
Unrealized (gain) loss on revaluation of foreign currency asset/liability	(807)	(14,067)
Equity-method investment activity, net	(54)	(107)
Stock-based compensation expense	11,879	16,619
Deferred income taxes	(322)	1,589
Others, net	895	6,087
Change in operating assets and liabilities:
Increase in accounts receivable	(15,110)	(25,492)
Increase in other assets	(37,870)	(25,385)
Decrease in accounts payable	(5,222)	(3,060)
Decrease in accrued expenses and other current liabilities	(7,788)	(33,809)
Increase in income taxes payable	18,939	18,826
Increase (Decrease) in other liabilities	(12,178)	4,244
Net cash provided by operating activities	93,066	107,675
Investing activities
Purchase of property, plant and equipment	(29,657)	(25,635)
Proceeds from sale of property, plant and equipment	129	283
Short term deposits placed		(36,769)
Redemption of short term deposits		36,769
Payment for business acquisitions, net of cash acquired	(123,701)	(46,134)
Proceeds from divestiture of business, net of cash divested		(1,049)
Net cash used for investing activities	(153,229)	(72,535)
Financing activities
Repayment of capital lease obligations	(896)	(874)
Proceeds from long-term debt		121,410
Repayment of long-term debt	(3,375)	(119,723)
Proceeds from Short-term borrowings	195,000	35,000
Repayment of Short-term borrowings	(20,000)
Proceeds from issuance of common shares under stock-based compensation plans	8,329	27,478
Payment for net settlement of stock-based awards	(14,345)	(7,521)
Payment of earn-out consideration		(2,993)
Cost incurred in relation to debt amendment and refinancing		(7,908)
Distribution to noncontrolling interest	(1,371)	(3,242)
Expenses related to stock purchase	(2,543)
Stock purchased and retired	(302,625)
Net cash used for financing activities	(141,826)	41,627
Effect of exchange rate changes	7,515	(16,868)
Net increase (decrease) in cash and cash equivalents	(201,989)	76,767
Cash and cash equivalents at the beginning of the period	571,276	459,228
Cash and cash equivalents at the end of the period	376,802	519,127
Supplementary information
Cash paid during the period for interest	12,828	18,474
Cash paid during the period for income taxes	37,176	38,909
Property, plant and equipment acquired under capital lease obligation	$ 1,305	$ 1,385

Organization

6 Months Ended

Jun. 30, 2014

Organization

1. Organization

Nature of Operations

The Company is a global leader in designing, transforming and running business processes and operations, including those that are complex and industry-specific. The Company’s mission is to help clients become more competitive by making their enterprises more intelligent through becoming more adaptive, innovative, globally effective and connected to their own clients. Genpact stands for Generating Impact – visible in better management of risk, regulations, costs and growth for hundreds of long-term clients, including more than 100 of the Fortune Global 500. The Company’s approach is distinctive – it offers an unbiased, agile combination of smarter processes, crystallized in its Smart Enterprise Processes (SEP^SM) proprietary framework, along with analytics and technology, which limits upfront investments and enhances future adaptability. The Company has 66,000+ employees in 25 countries with key management and corporate offices in New York City. Behind the Company’s single-minded passion for process and operational excellence is the Lean and Six Sigma heritage of a former General Electric division that has served GE businesses for more than 16 years.

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 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 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 affiliates of 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, affiliates of GA and OH entered into an agreement to sell 67,750,678 common shares of the Company to Glory Investments A Limited, formerly known as South Asia Private Investments, an affiliate of Bain Capital Investors, LLC (“Bain Capital”). On October 25, 2012, Bain Capital and its affiliated assignees, along with 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), completed the purchase of the Company common shares covered by the share purchase agreement.

On August 30, 2012, the Company terminated its previous credit facility of $380,000 and entered into a new credit facility of $925,000. Net proceeds from the credit facility along with cash on hand were partially used to fund the payment of a special cash dividend in the amount of $2.24 per share, or $501,620 in aggregate, which 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. The share purchase transaction described above, the entry into a new credit facility and the payment of the special cash dividend are referred to collectively as the “2012 Recapitalization.”

Summary of Significant Accounting Policies

6 Months Ended

Jun. 30, 2014

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 note 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, 2013.

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 significant influence on the entity, the Company applies the equity method of accounting. All intercompany 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 profits or losses associated with such noncontrolling interest. 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, reserves for doubtful receivables, valuation allowances for deferred tax assets, the valuation of derivative financial instruments, measurements of stock-based compensation, assets and obligations related to employee benefits, and income tax uncertainties and other contingencies. Management believes that the estimates used in the preparation of the consolidated financial statements are reasonable. Although these estimates are based upon management’s best knowledge of current events and actions, actual results could differ from these estimates. Any changes in estimates are adjusted prospectively in the Company’s 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 as of 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 performs 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 creditworthiness 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 its clients. GE accounted for 28% and 25% of receivables as of December 31, 2013 and June 30, 2014, respectively. GE accounted for 23% and 21% of revenues for the six months and three months ended June 30, 2013 and 2014, respectively.

(e) Recently adopted accounting pronouncements

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

The following recently released accounting standards have been adopted by the Company. Adoption of these standards did not have a material impact on the Company’s consolidated results of operations, cash flows, financial position or disclosures:

•

Effective January 1, 2014, the Company adopted FASB ASU 2013-05, Foreign Currency Matters (Topic 830): Parent’s Accounting for the Cumulative Translation Adjustment upon De-recognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity (“ASU 2013-05”). This new guidance requires that the parent release any related cumulative translation adjustment into net income only if the sale or transfer results in the complete or substantially complete liquidation of the foreign entity in which the subsidiary or group of assets had resided.

•

Effective January 1, 2014, the Company adopted FASB ASU 2013-11, Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists (“ASU 2013-11”). This new guidance requires an entity to present an unrecognized tax benefit, or a portion of an unrecognized tax benefit, as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward, except as follows: to the extent a net operating loss carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date under the tax law of the applicable jurisdiction to settle any additional income taxes that would result from the disallowance of a tax position or the tax law of the applicable jurisdiction does not require the entity to use, and the entity does not intend to use, the deferred tax asset for such purpose, the unrecognized tax benefit should be presented in the financial statements as a liability and should not be combined with deferred tax assets.

(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. The impact of such reclassifications on the consolidated financial statements is not material.

Business Acquisitions

6 Months Ended

Jun. 30, 2014

Business Acquisitions

3. Business acquisitions

A. Acquisitions

Pharmalink Consulting Limited and Pharmalink Consulting Inc.

On May 29, 2014, the Company acquired 100% of the outstanding equity interest in each of Pharmalink Consulting Limited, a company incorporated under the laws of England and Wales, and Pharmalink Consulting Inc., a California corporation, (collectively referred to as “Pharmalink”) for cash consideration of $126,483, subject to adjustment for net debt and working capital. The acquisition agreement provides for contingent earn-out consideration (ranging from $0 to $27,405) which had an estimated fair value of $12,730 as of the acquisition date, based on gross profits and order bookings of sustainable outsourcing contracts for the period from June 1, 2014 to June 30, 2016. The total consideration paid at closing for the Company’s acquisition of Pharmalink was $123,701, net of cash acquired of $2,200.

Pharmalink is a provider of regulatory affairs services to the life sciences industry. With this acquisition, the Company adds regulatory consulting, outsourcing and operations capabilities for clients in the life sciences industry.

The acquisition of Pharmalink has been accounted for under the acquisition method of accounting in accordance with ASC 805, Business Combinations. The assets and liabilities of Pharmalink are recorded at fair value as of the date of the acquisition. As of the date of these financial statements, the purchase consideration and the allocation for the acquisition are pending final adjustment for working capital and net debt in accordance with the terms of acquisition agreement. The preliminary estimated purchase consideration for Pharmalink is $138,631 including the fair value of earn-out consideration and a preliminary adjustment for working capital and net debt. Further, the Company is evaluating certain tax positions with respect to this acquisition which, when determined, may result in the recognition of additional assets and liabilities as of the acquisition date. Changes to the preliminary recorded assets and liabilities may result in a corresponding adjustment to goodwill. The measurement period will not exceed one year from the acquisition date.

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 as of the date of acquisition:


Preliminary estimated purchase price	$	138,631
Acquisition related costs included in selling, general and administrative expenses as incurred		1,977
Recognized amounts of identifiable assets acquired and liabilities assumed
Net assets acquired (excluding intangible assets and deferred tax asset/(liability), net)		7,174
Intangible assets		29,923
Deferred tax asset/(liability), net		(8,419	)
Total identifiable net assets acquired		28,678
Goodwill	$	109,953
Total	$	138,631

The fair value of the net assets acquired includes trade receivables with a fair value of $11,897. The gross amount due is $12,075, of which $178 is expected to be uncollectible. Goodwill, representing the excess of the preliminary estimated purchase price over the net assets acquired, has been allocated to the India reporting unit and is not deductible for tax purposes. The amortizable intangible assets acquired 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 intangible assets consist of customer related and marketing related intangible assets with a weighted average amortization period of 6 years.

The results of operations of Pharmalink and the fair value of its assets and liabilities are included in the Company’s Consolidated Financial Statements with effect from May 29, 2014, the date of acquisition.

B. Earn-out consideration

The terms of the acquisition agreements for certain 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 and records the corresponding changes in “Other operating (income) expense, net” in the Consolidated Statements of Income. The company recorded a decrease in the fair value of earn-out consideration for the three months ended June 30, 2013 and June 30, 2014 of $2,324 and $556 respectively, and for the six months ended June 30, 2013 and June 30, 2014 of $2,271 and $2,198 respectively.

- 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
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+ Details

Cash and Cash Equivalents

6 Months Ended

Jun. 30, 2014

Cash and Cash Equivalents

4. Cash and cash equivalents

Cash and cash equivalents as of December 31, 2013 and June 30, 2014 comprise:


	As of December 31, 2013		As of June 30, 2014
Deposits with banks	$	123,545	$	78,797
Other cash and bank balances		447,731		298,005

Total	$	571,276	$	376,802

Cash and cash equivalents as of December 31, 2013 and June 30, 2014 include restricted cash balances of $861 and $776, 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, 2014

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 recorded by the Company:


	As of December 31, 2013			As of June 30, 2014
Opening Balance as of January 1	$	9,073		$	16,560
Additions due to acquisitions		—			178
Additions charged to cost and expense		11,420			1,719
Deductions		(3,933	)		(1,681	)

Closing Balance	$	16,560		$	16,776

Accounts receivable were $521,677 and $547,893, and the reserves for doubtful receivables were $16,560 and $16,776, resulting in net accounts receivable balances of $505,117, and $531,117 each as of December 31, 2013 and June 30, 2014, respectively. In addition, accounts receivable due after one year of $15,844 and $11,494 as of December 31, 2013 and June 30, 2014, respectively, are included under other assets in the Consolidated Balance Sheets.

Accounts receivable from related parties were $403 and $24 as of December 31, 2013 and June 30, 2014, respectively. There are no reserves for doubtful receivables in respect of amounts due from related parties.

- 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, 2014

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, 2013 and June 30, 2014:


	As of December 31, 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)	$	7,963	$	—	$	7,963	$	—

Total	$	7,963	$	—	$	7,963	$	—

Liabilities
Derivative instruments (Note b)	$	213,941	$	—	$	213,941	$	—

Total	$	213,941	$	—	$	213,941	$	—


	As of June 30, 2014
	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)	$	20,827	$	—	$	20,827	$	—

Total	$	20,827	$	—	$	20,827	$	—

Liabilities
Derivative instruments (Note b)	$	131,796	$	—	$	131,796	$	—

Total	$	131,796	$	—	$	131,796	$	—

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

Derivative financial instruments

6 Months Ended

Jun. 30, 2014

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 not to be material. The forward foreign exchange contracts mature between zero and sixty-six 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, 2013		As of June 30, 2014		As of December 31, 2013			As of June 30, 2014
Foreign exchange forward contracts denominated in:
United States Dollars (sell) Indian Rupees (buy)	$	1,143,000	$	1,333,800	$	(203,822	)	$	(101,349	)
United States Dollars (sell) Mexican Peso (buy)		9,000		12,120		(268	)		90
United States Dollars (sell) Philippines Peso (buy)		52,200		81,300		(2,357	)		222
Euro (sell) United States Dollars (buy)		43,779		61,141		(2,434	)		(859	)
Euro (sell) Hungarian Forints (buy)		4,121		2,045		131			(1	)
Euro (sell) Romanian Leu (buy)		61,977		104,129		1,751			3,162
Japanese Yen (sell) Chinese Renminbi (buy)		30,731		54,983		1,970			(2,322	)
Pound Sterling (sell) United States Dollars (buy)		94,338		120,890		(4,312	)		(5,944	)
Australian Dollars (sell) United States Dollars (buy)		85,156		121,156		3,363			(3,968	)

					$	(205,978	)	$	(110,969	)

(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 instrument 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 foreign exchange risks related to balance sheet items such as receivables and intercompany borrowings denominated in currencies other than the underlying functional currency.

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


	Cash flow hedges				Non-designated
	As of December 31, 2013		As of June 30, 2014		As of December 31, 2013		As of June 30, 2014
Assets
Prepaid expenses and other current assets	$	6,098	$	9,979	$	—	$	75
Other assets	$	1,865	$	10,773	$	—	$	—
Liabilities
Accrued expenses and other current liabilities	$	83,667	$	65,360	$	26	$	1,028
Other liabilities	$	130,248	$	65,408	$	—	$	—

Cash flow hedges

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

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


	Three months ended June 30,																	Six months ended June 30,
	2013								2014									2013								2014
	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	$	(134,217	)	$	49,061	$	(85,156	)	$	(146,314	)	$	50,966		$	(95,348	)	$	(163,756	)	$	59,070	$	(104,686	)	$	(205,952	)	$	72,612		$	(133,340	)

Net gains (losses) reclassified into statement of income on completion of hedged transactions		(13,645	)		5,382		(8,263	)		(12,654	)		4,472			(8,182	)		(20,885	)		8,302		(12,583	)		(25,054	)		8,828			(16,226	)
Changes in fair value of effective portion of outstanding derivatives, net		(86,801	)		29,560		(57,241	)		23,644			(7,238	)		16,406			(64,502	)		22,471		(42,031	)		70,882			(24,528	)		46,354

Gain (loss) on cash flow hedging derivatives, net		(73,156	)		24,178		(48,978	)		36,298			(11,710	)		24,588			(43,617	)		14,169		(29,448	)		95,936			(33,356	)		62,580

Closing balance as of June 30	$	(207,373	)	$	73,239	$	(134,134	)	$	(110,016	)	$	39,256		$	(70,760	)	$	(207,373	)	$	73,239	$	(134,134	)	$	(110,016	)	$	39,256		$	(70,760	)

The gains or losses recognized in other comprehensive income (loss) and their effects 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 Derivatives (Ineffective Portion and Amount excluded from Effectiveness Testing)
Derivatives in Cash Flow Hedging Relationships	Six months ended June 30,						Three months ended June 30,						Six months ended June 30,							Three months ended June 30,				Six months ended June 30,
	2013			2014			2013			2014			2013			2014				2013		2014		2013		2014
Forward foreign exchange contracts	$	(64,502	)	$	70,882	Revenue	$	2,386		$	(1,832	)	$	3,367		$	(2,502	)	Foreign exchange (gains) losses, net	$	—	$	—	$	—	$	—
						Cost of revenue		(13,007	)		(8,439	)		(19,616	)		(17,837	)
						Selling, general and administrative expenses		(3,024	)		(2,383	)		(4,636	)		(4,715	)

	$	(64,502	)	$	70,882		$	(13,645	)	$	(12,654	)	$	(20,885	)	$	(25,054	)		$	—	$	—	$	—	$	—

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,
		2013		2014		2013		2014
Forward foreign exchange contracts (Note a)	Foreign exchange (gains) losses, net	$	13,586	$	290	$	9,585	$	263

		$	13,586	$	290	$	9,585	$	263

(a)

These forward foreign exchange contracts were entered into to hedge fluctuations in foreign exchange rates for recognized balance sheet items such as receivables and intercompany 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
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+ Details

Property, Plant and Equipment, Net

6 Months Ended

Jun. 30, 2014

Property, Plant and Equipment, Net

8. Property, plant and equipment, net

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


	As of December 31, 2013			As of June 30, 2014
Property, plant and equipment, gross	$	502,893		$	531,982
Less: Accumulated depreciation and amortization		(329,689	)		(355,700	)

Property, plant and equipment, net	$	173,204		$	176,282

Depreciation expense on property, plant and equipment for the six months ended June 30, 2013 and 2014 was $23,417 and $21,657, respectively, and for the three months ended June 30, 2013 and 2014 was $11,984 and $10,909, respectively. The amount of computer software amortization for the six months ended June 30, 2013 and 2014 was $5,103, and $4,408, respectively, and for the three months ended June 30, 2013 and 2014 was $2,546 and $2,252, respectively.

The depreciation and amortization expense set forth above includes the effect of the reclassification of foreign exchange (gains) losses related to the effective portion of foreign currency derivative contracts, amounting to $1,202 and $1,071 for the six months ended June 30, 2013 and 2014, respectively, and $791 and $508 for the three months ended June 30, 2013 and 2014, respectively.

Goodwill and Intangible Assets

6 Months Ended

Jun. 30, 2014

Goodwill and Intangible Assets

9. Goodwill and intangible assets

The following table presents changes in goodwill for the year ended December 31, 2013 and six months ended June 30, 2014:


	As of December 31, 2013			As of June 30, 2014
Opening balance	$	956,064		$	953,849
Goodwill relating to acquisitions consummated during the period		37,918			109,953
Goodwill relating to divestitures consummated during the period		(3,450	)		—
Impact of measurement period adjustments		(362	)		—
Effect of exchange rate fluctuations		(36,321	)		8,268

Closing balance	$	953,849		$	1,072,070

The total amount of goodwill deductible for tax purposes is $38,512 and $37,015 as of December 31, 2013 and June 30, 2014, 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, 2013						As of June 30, 2014
	Gross carrying amount		Accumulated amortization		Net		Gross carrying amount		Accumulated amortization		Net
Customer-related intangible assets	$	288,983	$	213,878	$	75,105	$	312,061	$	222,345	$	89,716
Marketing-related intangible assets		37,919		20,545		17,374		43,626		22,320		21,306
Contract-related intangible assets		1,121		1,121		—		1,152		1,152		—
Other intangible assets		9,124		2,487		6,637		14,947		3,574		11,373

	$	337,147	$	238,031	$	99,116	$	371,786	$	249,391	$	122,395

Amortization expenses for intangible assets for the six months ended June 30, 2013 and 2014 were $11,736 and $12,628, respectively, and for the three months ended June 30, 2013 and 2014 were $6,185 and $6,610, respectively, and are disclosed in the consolidated statements of income under amortization of acquired intangible assets.

- 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

Short-Term Borrowings

6 Months Ended

Jun. 30, 2014

Short-Term Borrowings

10. 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, 2013 and June 30, 2014, the limits available were $13,906 and $14,059, respectively, out of which $6,689 and $7,529 was utilized, constituting non-funded drawdown.

(b)

A fund-based and non-fund based revolving credit facility of $250,000, which was initially entered into in August 2012 and which was amended in June 2013 as described in note 11 below. A portion of this amount was initially used to fund the special cash dividend paid in September 2012 and for the acquisition of Jawood Business Process Solutions, LLC and Felix Software Solutions Private Limited in February 2013. As of December 31, 2013 and June 30, 2014, a total of $4,397 and $177,224, respectively, was utilized, of which $0 and $175,000, respectively, constituted funded drawdown and $4,397 and $2,224, respectively, constituted non-funded drawdown. This facility expires in August 2017. The funded drawdown amount bears interest at LIBOR plus a margin of 2.50% as of both December 31, 2013 and June 30, 2014. The unutilized amount on the facility bears a commitment fee of 0.50%. Indebtedness under these facilities is secured by certain assets of the Company, and the credit agreement contains certain covenants, including a maximum leverage covenant that becomes effective only if the revolving facility is drawn for $50,000 or more. During the six months ended June 30, 2014, the Company was in compliance with all of the financial covenants.

Long-Term Debt

6 Months Ended

Jun. 30, 2014

Long-Term Debt

11. Long-term debt

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 credit facility of $380,000, (ii) fund a portion of its special cash dividend, and (iii) for general corporate purposes of the Company and its subsidiaries, including working capital requirements. The credit agreement provides for a term loan of $675,000 and a revolving credit facility of $250,000.

In June 2013, the Company amended this credit facility. Under the amended facility, the applicable margin on the term loan and the revolving credit facility was 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% to 0.75%. 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. In connection with the amendment, the Company extinguished $118,036 of 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, which represented a partial acceleration of the amortization of the existing unamortized debt issuance costs and an additional fee paid to the 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 the accelerated amortization of $54 relating to an existing unamortized debt issuance cost. The remaining unamortized costs and an additional third-party fee paid in connection with the amendment of the term loan and revolving facility will be amortized over the term of the term loan and revolving facility, which end on August 30, 2019 and August 30, 2017, respectively.

As of December 31, 2013 and June 30, 2014, the outstanding term loan, net of debt amortization expense of $13,761 and $12,524, was $657,864 and $655,726, respectively. As of December 31, 2013 and June 30, 2014, 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 of the Company. The amount outstanding on the term loan as of June 30, 2014 will be repaid through quarterly payments of 0.25% of the principal amount of $675,000, and the balance will be repaid upon 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
2014	$	2,125
2015		4,288
2016		4,306
2017		4,338
2018		4,363
2019		636,306

	$	655,726

Employee Benefit Plans

6 Months Ended

Jun. 30, 2014

Employee Benefit Plans

12. Employee benefit plans

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

Defined benefit plans

In accordance with Indian law, the Company provides a defined benefit retirement plan (the “Gratuity Plan”) covering substantially all of its Indian employees. In accordance with Mexican law, the Company provides termination benefits to all of its Mexican employees. In addition, certain 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, 2013 and 2014 include the following components:


	Three months ended June 30,						Six months ended June 30,
	2013			2014			2013			2014
Service costs	$	810		$	1,226		$	1,746		$	2,416
Interest costs		436			638			887			1,257
Amortization of actuarial loss		283			81			450			159
Expected return on plan assets		(209	)		(464	)		(429	)		(911	)

Net Gratuity Plan costs	$	1,320		$	1,481		$	2,654		$	2,921

Defined contribution plans

During the three months and six months ended June 30, 2013 and 2014, the Company contributed the following amounts to defined contribution plans in various jurisdictions:


	Three months ended June 30,				Six months ended June 30,
	2013		2014		2013		2014
India	$	3,784	$	4,107	$	7,489	$	7,682
U.S.		694		1,039		1,941		2,630
U.K.		571		856		947		1,401
Hungary		6		—		12		4
China		3,413		3,381		6,882		6,918
Mexico		6		2		20		10
Morocco		21		—		51		2
South Africa		57		54		126		101
Hong Kong		5		4		11		9
Netherlands		726		641		1,082		1,270
Philippines		4		3		8		6
Singapore		3		15		6		24
Japan		445		470		966		949

Total		9,735		10,572		19,541		21,006

Stock-based compensation

6 Months Ended

Jun. 30, 2014

Stock-based compensation

13. Stock-based compensation

The Company has issued options under the Genpact Global Holdings 2005 Plan (the “2005 Plan”), the Genpact Global Holdings 2006 Plan (the “2006 Plan”), the Genpact Global Holdings 2007 Plan (the “2007 Plan”) and the 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.

With respect to options granted under the 2005, 2006 and 2007 Plans before the date of adoption of the 2007 Omnibus Plan, if an award granted under any of the Plans is forfeited or otherwise expires, terminates, or is cancelled without the delivery of shares, then the shares covered by the forfeited, expired, terminated, or cancelled award will be added to the number of shares otherwise available for grant under the respective Plans.

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.

Stock-based compensation costs relating to the foregoing plans during the six months ended June 30, 2013 and 2014 were $16,503 and $11,735, respectively, and for the three months ended June 30, 2013 and 2014 were $10,022 and $6,834, 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 and 2014.


	Six months ended June 30, 2013			Six months ended June 30, 2014
Dividend Yield		0	%		0	%
Expected life (in months)		84			84
Risk free rate of interest		1.55	%		2.29	%
Volatility		39.39	%		38.34	%

Stock Options

A summary of stock option activity during the six months ended June 30, 2014 is set out below:


	Six months ended June 30, 2014
	Shares arising out of options			Weighted average exercise price		Weighted average remaining contractual life (years)		Aggregate intrinsic value
Outstanding as of January 1, 2014		11,102,163		$	12.40		5.2		—
Granted		210,000			16.78		—		—
Forfeited		(250,673	)		19.20		—		—
Expired		(27,228	)		12.32		—		—
Exercised*		(1,577,037	)		4.54		—		20,486

Outstanding as of June 30, 2014		9,457,225		$	13.63		5.2	$	43,614

Vested as of June 30, 2014 and expected to vest thereafter (Note a)		9,165,987		$	13.37		5.2	$	43,579
Vested and Exercisable as of June 30, 2014		5,888,115		$	10.24		3.0	$	42,896
Weighted average grant date fair value of grants during the period	$	16.78

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

*	Out of this, 1,000,000 options have been net settled upon exercise by issuing 650,925 shares (net of minimum statutory withholding taxes).

As of June 30, 2014, the total remaining unrecognized stock-based compensation cost for options expected to vest amounted to $21,080, which will be recognized over the weighted average remaining requisite vesting period of 3.5 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 at a future date. The fair value of each RSU is the market price of one common share of the Company on the date of the grant. The RSUs granted to date have graded vesting schedules of six months 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, 2014 is set out below:


	Six months ended June 30, 2014
	Number of Restricted Share Units			Weighted Average Grant Date Fair Value
Outstanding as of January 1, 2014		871,772		$	13.96
Granted		83,778			15.12
Vested*		(131,828	)		13.92
Forfeited		(44,636	)		13.67

Outstanding as of June 30, 2014		779,086		$	14.11

Expected to vest (Note a)		718,789

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

*	Vested RSUs were net settled upon vesting by issuing 81,583 shares (net of minimum statutory withholding taxes).

44,286 RSUs vested as of December 31, 2012, the shares in respect of which became issuable on December 31, 2013. 43,605 shares were issued in January 2014 after withholding shares to the extent of the minimum statutory withholding taxes.

61,057 RSUs vested in the year ended December 31, 2013, the shares in respect of which are issuable on December 31, 2014 after withholding shares to the extent of the minimum statutory withholding taxes.

As of June 30, 2014, the total remaining unrecognized stock-based compensation cost related to RSUs amounted to $7,516, which will be recognized over the weighted average remaining requisite vesting period of 1.3 years.

Performance Units

The Company has granted stock awards in the form of Performance Units, or PUs, under the 2007 Omnibus Plan. Each PU represents the right to receive one common share at a future date based on the Company’s performance against specified targets. PUs granted to date have vesting schedules of six months to three years. The fair value of each PU is the market price of one common share of the Company on the date of grant, and assumes that performance targets will be achieved. The PUs granted under the plan are subject to cliff or graded vesting. For awards with cliff vesting, the compensation expense is recognized on a straight-line basis over the vesting terms, and for awards with graded vesting, the compensation expense is recognized over the vesting term of each separately vesting portion. Over the performance period, the number of shares to be issued is 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, 2014 is set out below:


	Six months ended June 30, 2014
	Number of Performance Units			Weighted Average Grant Date Fair Value		Maximum Shares Eligible to Receive
Outstanding as of January 1, 2014		3,913,733		$	16.44		6,149,018
Granted		1,337,750			16.78		2,729,125
Vested*		(139,930	)		12.04		(139,930	)
Forfeited**		(2,540,124	)		17.69		(2,540,124	)
Addition due to achievement of higher than target performance goals*		139,930			12.04
Reduction due to achievement of lower than maximum performance goals***							(2,095,355	)

Outstanding as of June 30, 2014		2,711,359		$	15.44		4,102,734

Expected to vest (Note a)		2,605,923

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

*	Represents an additional award of 122,490 and 17,440 shares for the PUs granted in March 2011 and June 2011, respectively, as a result of achievement of higher than target performance as certified by the compensation committee based on the Company’s audited financial statements.

697,853 and 432 shares, including the additional awards, were issued in March 2014 and April 2014 with respect to grants made in March 2011, and 77,619 shares, including the additional awards, were issued in March 2014 with respect to grants made in June 2011, after withholding shares to the extent of the minimum statutory withholding taxes.

Includes 251,427 shares underlying PUs granted in May 2011, 1,244,507 shares underlying PUs granted in March 2013 and 630,000 shares underlying PUs granted in May 2013, all of which were forfeited due to non-fulfillment of the performance conditions as certified by the compensation committee based on the Company’s audited financial statements.

***

Represents a reduction of 333,002 and 39,285 of the maximum shares eligible to vest for PUs granted in March 2011 and June 2011, respectively, as a result of the compensation committee’s certification of the level of achievement of the performance conditions based on the Company’s audited financial statements. Also includes a reduction of 616,568 shares for grants made in March 2013, 985,500 shares for grants made in May 2013 and 121,000 shares for grants made in May 2011, due to non-fulfillment of the performance conditions as certified by the compensation committee based on the Company’s audited financial statements.

For the PUs granted in August 2010, vesting for the year ended December 31, 2012 took place at 122.2% of the target shares, or 231,029 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. 138,035 shares underlying such PUs were issued in January 2014 after withholding shares to the extent of the minimum statutory withholding taxes.

As of June 30, 2014, the total remaining unrecognized stock-based compensation costs related to PUs amounted to $23,502, which will be recognized over the weighted average remaining requisite vesting period of 2.2 years.

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 constituted 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, (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 Bain Capital’s purchase of Company shares from GA and OH was not the type of transaction intended to constitute a change of control, it 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 affected employees consented to the amendment of the change of control definition. As a result of the foregoing, all such PUs will continue to vest in accordance with their original terms.

The amendment to the 2007 Omnibus Plan constituted a modification to the PUs effective as of October 25, 2012, as a result of which 123 employees were affected 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 in determining expected vesting as against 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 of a Company common share on the last business day of each purchase interval. The dollar amount of common shares purchased under the ESPP must 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, 2013 and 2014, 53,671 and 77,556 common shares, respectively, were issued under the ESPP.

The ESPP is considered compensatory under the FASB guidance on Compensation-Stock Compensation.

The compensation expense for the employee stock purchase plan is recognized in accordance with the FASB guidance on Compensation-Stock Compensation. The compensation expense for the ESPP during the six months ended June 30, 2013 and 2014 was $116 and $144, respectively, and for the three months ended June 30, 2013 and 2014 was $71 and $72, respectively, and has been allocated to cost of revenue and selling, general, and administrative expenses.

Capital Stock

6 Months Ended

Jun. 30, 2014

Capital Stock

14. Capital Stock

Share Purchase

On April 8, 2014, the Company purchased 17,292,842 of its common shares at $17.50 per share for an aggregate cash amount of approximately $302,625 pursuant to the Company’s modified “Dutch Auction” self-tender offer announced on March 5, 2014. Under the terms of the offer, the Company was authorized to purchase up to $300,000 of its common shares. The number of shares accepted for purchase included the Company’s exercise of its right to upsize the offer by up to 2% of the Company’s shares then outstanding. The purchased shares have been retired.

Any purchase by the Company of its common shares is accounted for when the transaction is settled. There were no unsettled share purchases as of June 30, 2014. Shares purchased and retired are deducted to the extent of their par value from common stock and from retained earnings for the excess over par value. Direct costs incurred to acquire the shares are included in the total cost of the shares. For the six months ended June 30, 2013 and 2014, $0 and $2,543, respectively, were deducted from retained earnings as direct costs related to share purchases.

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(d),(e))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21484-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB TOPIC 4.E)
-URI http://asc.fasb.org/extlink&oid=27010918&loc=d3e74512-122707

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.29-31)
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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-Subparagraph (SAB TOPIC 4.C)
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 30
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6405834&loc=d3e23285-112656

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Preferred Stock
-URI http://asc.fasb.org/extlink&oid=6521494

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
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-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21564-112644

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph d
-Article 4

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 29, 30, 31
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Reference 16: http://www.xbrl.org/2003/role/presentationRef
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-Name Staff Accounting Bulletin (SAB)
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Reference 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
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Reference 18: http://www.xbrl.org/2003/role/presentationRef
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Reference 19: http://www.xbrl.org/2003/role/presentationRef
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-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

+ Details

Earnings Per Share

6 Months Ended

Jun. 30, 2014

Earnings Per Share

15. 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 outstanding. The calculation of basic 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, performance units and common shares to be issued under the ESPP have been included in the computation of diluted net earnings per share and the weighted average number of shares outstanding, except where the result would be anti-dilutive.

The number of stock awards outstanding but not included in the computation of diluted earnings per common share because their effect was anti-dilutive is 1,749,000 and 3,416,262 for the six months ended June 30, 2013 and 2014, respectively, and 3,483,000 and 3,452,761 for the three months ended June 30, 2013 and 2014, respectively.


	Three months ended June 30,				Six months ended June 30,
	2013		2014		2013		2014
Net income available to Genpact Limited common shareholders	$	63,876	$	48,984	$	110,613	$	99,597
Weighted average number of common shares used in computing basic earnings per common share		229,237,503		217,541,960		228,232,364		224,817,938
Dilutive effect of stock-based awards		6,091,800		3,967,907		6,242,663		4,574,821

Weighted average number of common shares used in computing dilutive earnings per common share		235,329,303		221,509,867		234,475,027		229,392,759

Earnings per common share attributable to Genpact Limited common shareholders
Basic	$	0.28	$	0.23	$	0.48	$	0.44
Diluted	$	0.27	$	0.22	$	0.47	$	0.43

Cost of Revenue

6 Months Ended

Jun. 30, 2014

Cost of Revenue

16. Cost of revenue

Cost of revenue consists of the following:


	Three months ended June 30,				Six months ended June 30,
	2013		2014		2013		2014
Personnel expenses	$	229,107	$	229,976	$	447,542	$	457,003
Operational expenses		91,213		99,067		172,659		185,488
Depreciation and amortization		12,394		11,082		24,239		21,923

	$	332,714	$	340,125	$	644,440	$	664,414

Selling, General and Administrative Expenses

6 Months Ended

Jun. 30, 2014

Selling, General and Administrative Expenses

17. Selling, general and administrative expenses

Selling, general and administrative expenses consist of the following:


	Three months ended June 30,				Six months ended June 30,
	2013		2014		2013		2014
Personnel expenses	$	85,671	$	101,182	$	167,799	$	190,688
Operational expenses		30,596		39,454		59,547		70,383
Depreciation and amortization		2,136		2,079		4,281		4,142

	$	118,403	$	142,715	$	231,627	$	265,213

Other Operating (Income) Expense, Net

6 Months Ended

Jun. 30, 2014

Other Operating (Income) Expense, Net

18. Other operating (income) expense, net


	Three months ended June 30,						Six months ended June 30,
	2013			2014			2013			2014
Other operating (income) expense	$	(554	)	$	(334	)	$	(1,209	)	$	(554	)
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	)		(556	)		(2,271	)		(2,198	)

Other operating (income) expense, net	$	(486	)	$	(890	)	$	(1,088	)	$	(2,752	)

Other Income (Expense), Net

6 Months Ended

Jun. 30, 2014

Other Income (Expense), Net

19. Other income (expense), net

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


	Three months ended June 30,						Six months ended June 30,
	2013			2014			2013			2014
Interest income	$	4,486		$	626		$	9,759		$	1,985
Interest expense*		(12,789	)		(7,648	)		(22,727	)		(15,409	)
Provision (created) reversed for loss on divestitures		(2,945	)		—			(3,661	)		—
Other income (expense)		709			517			979			386

Other income (expense), net	$	(10,539	)	$	(6,505	)	$	(15,650	)	$	(13,038	)

*	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 described in Note 11.

Income taxes

6 Months Ended

Jun. 30, 2014

Income taxes

20. Income taxes

The Company determines the tax provision for interim periods using an estimate of its annual effective tax rate adjusted for discrete items, if any, that are taken into account in the relevant period. Each quarter, the Company updates its estimate of the annual effective tax rate, and if its estimated tax rate changes, the Company makes a cumulative adjustment.

As of December 31, 2013, the Company had unrecognized tax benefits amounting to $21,832, including an amount of $20,901 that, if recognized, would impact the effective tax rate.

The following table summarizes the activities related to the Company's unrecognized tax benefits for uncertain tax positions from January 1, 2014 to June 30 2014:


Opening Balance at January 1	$	21,832
Increase related to prior year tax positions, including recorded in acquisition accounting		1,289
Decrease related to prior year tax positions		(864	)
Effect of exchange rate changes		492

Closing Balance at June 30	$	22,749

The unrecognized tax benefits as of June 30, 2014 include an amount of $21,819 that, if recognized, would impact the effective tax rate. As of December 31, 2013 and June 30, 2014, the Company has accrued approximately $3,373 and $3,338, respectively, in interest relating to unrecognized tax benefits. During the year ended December 31, 2013 and six months ended June 30, 2014, the company recognized approximately $(50) and $(27), respectively, in interest expense. As of December 31, 2013 and June 30, 2014, the Company has accrued approximately $350 and $570, respectively, for penalties.

Related Party Transactions

6 Months Ended

Jun. 30, 2014

Related Party Transactions

21. Related party transactions

The Company has entered into related party transactions with its non-consolidating affiliates. During the year ended December 31, 2013, the Company acquired the remaining equity interest in one of its non-consolidating affiliates, which is now a wholly-owned subsidiary. The Company has also entered into related party transactions with a significant shareholder and its affiliates.

The Company’s related party transactions can be categorized as follows:

Revenue from services

For the six months ended June 30, 2013 and 2014, the Company recognized net revenues of $381 and $0, respectively, and for the three months ended June 30, 2013 and 2014, the Company recognized net revenues of $190 and $0, respectively, from a client who is an affiliate of a significant shareholder of the Company.

For the six months ended June 30, 2013 and 2014, the Company recognized net revenues of $0 and $142, respectively, and for the three months ended June 30, 2013 and 2014, the Company recognized net revenues of $0 and $71, respectively, from a client who is a 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 in cost of revenue. For the six months ended June 30, 2013 and 2014, cost of revenue includes an amount of $964 and $973, respectively, and for the three months ended June 30, 2013 and 2014, cost of revenue includes an amount of $544 and $440, respectively, attributable to the cost of services from the Company’s non-consolidating affiliates.

Selling, general and administrative expenses

The Company purchases certain services from its non-consolidating affiliates mainly relating to training and recruitment, which are included in selling, general and administrative expenses. For the six months ended June 30, 2013 and 2014, selling, general and administrative expenses includes an amount of $221 and $303, respectively, and for the three months ended June 30, 2013 and 2014, selling, general and administrative expenses includes an amount of $130 and $166, respectively, attributable to the cost of services from the Company’s 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, 2014

Commitments and Contingencies

22. Commitments and contingencies

Capital commitments

As of December 31, 2013 and June 30, 2014, the Company has committed to spend $4,491 and $6,051, respectively, under agreements to purchase property, plant and equipment. These amounts are net of capital advances paid in respect of such purchases.

Bank guarantees

The Company has outstanding bank guarantees amounting to $11,086 and $9,753 as of December 31, 2013 and June 30, 2014, respectively. Bank guarantees are generally provided to government agencies and 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 governing such guarantees.

Other commitments

The Company’s business process delivery centers in India are 100% export oriented units or Software Technology Parks of India (“STPI”) units under the STPI guidelines issued by the Government of India. These units are exempt from customs, central excise duties, and levies on imported and indigenous capital goods, stores, and spares. The Company has undertaken 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, 2014

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

Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2014

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 (Tables)

6 Months Ended

Jun. 30, 2014

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


Preliminary estimated purchase price	$	138,631
Acquisition related costs included in selling, general and administrative expenses as incurred		1,977
Recognized amounts of identifiable assets acquired and liabilities assumed
Net assets acquired (excluding intangible assets and deferred tax asset/(liability), net)		7,174
Intangible assets		29,923
Deferred tax asset/(liability), net		(8,419	)
Total identifiable net assets acquired		28,678
Goodwill	$	109,953
Total	$	138,631

Cash and Cash Equivalents (Tables)

6 Months Ended

Jun. 30, 2014

Cash and Cash Equivalents

Cash and cash equivalents as of December 31, 2013 and June 30, 2014 comprise:


	As of December 31, 2013		As of June 30, 2014
Deposits with banks	$	123,545	$	78,797
Other cash and bank balances		447,731		298,005

Total	$	571,276	$	376,802

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

6 Months Ended

Jun. 30, 2014

Reserve for Doubtful Receivables

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


	As of December 31, 2013			As of June 30, 2014
Opening Balance as of January 1	$	9,073		$	16,560
Additions due to acquisitions		—			178
Additions charged to cost and expense		11,420			1,719
Deductions		(3,933	)		(1,681	)

Closing Balance	$	16,560		$	16,776

Fair Value Measurements (Tables)

6 Months Ended

Jun. 30, 2014

Fair Value of Assets and Liabilities Measured on Recurring Basis


	As of December 31, 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)	$	7,963	$	—	$	7,963	$	—

Total	$	7,963	$	—	$	7,963	$	—

Liabilities
Derivative instruments (Note b)	$	213,941	$	—	$	213,941	$	—

Total	$	213,941	$	—	$	213,941	$	—


	As of June 30, 2014
	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)	$	20,827	$	—	$	20,827	$	—

Total	$	20,827	$	—	$	20,827	$	—

Liabilities
Derivative instruments (Note b)	$	131,796	$	—	$	131,796	$	—

Total	$	131,796	$	—	$	131,796	$	—

(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.

Derivative financial instruments (Tables)

6 Months Ended

Jun. 30, 2014

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, 2013		As of June 30, 2014		As of December 31, 2013			As of June 30, 2014
Foreign exchange forward contracts denominated in:
United States Dollars (sell) Indian Rupees (buy)	$	1,143,000	$	1,333,800	$	(203,822	)	$	(101,349	)
United States Dollars (sell) Mexican Peso (buy)		9,000		12,120		(268	)		90
United States Dollars (sell) Philippines Peso (buy)		52,200		81,300		(2,357	)		222
Euro (sell) United States Dollars (buy)		43,779		61,141		(2,434	)		(859	)
Euro (sell) Hungarian Forints (buy)		4,121		2,045		131			(1	)
Euro (sell) Romanian Leu (buy)		61,977		104,129		1,751			3,162
Japanese Yen (sell) Chinese Renminbi (buy)		30,731		54,983		1,970			(2,322	)
Pound Sterling (sell) United States Dollars (buy)		94,338		120,890		(4,312	)		(5,944	)
Australian Dollars (sell) United States Dollars (buy)		85,156		121,156		3,363			(3,968	)

					$	(205,978	)	$	(110,969	)

(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 Company’s financial statements are summarized in the table below:


	Cash flow hedges				Non-designated
	As of December 31, 2013		As of June 30, 2014		As of December 31, 2013		As of June 30, 2014
Assets
Prepaid expenses and other current assets	$	6,098	$	9,979	$	—	$	75
Other assets	$	1,865	$	10,773	$	—	$	—
Liabilities
Accrued expenses and other current liabilities	$	83,667	$	65,360	$	26	$	1,028
Other liabilities	$	130,248	$	65,408	$	—	$	—

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 effects are summarized below:


	Three months ended June 30,																	Six months ended June 30,
	2013								2014									2013								2014
	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	$	(134,217	)	$	49,061	$	(85,156	)	$	(146,314	)	$	50,966		$	(95,348	)	$	(163,756	)	$	59,070	$	(104,686	)	$	(205,952	)	$	72,612		$	(133,340	)

Net gains (losses) reclassified into statement of income on completion of hedged transactions		(13,645	)		5,382		(8,263	)		(12,654	)		4,472			(8,182	)		(20,885	)		8,302		(12,583	)		(25,054	)		8,828			(16,226	)
Changes in fair value of effective portion of outstanding derivatives, net		(86,801	)		29,560		(57,241	)		23,644			(7,238	)		16,406			(64,502	)		22,471		(42,031	)		70,882			(24,528	)		46,354

Gain (loss) on cash flow hedging derivatives, net		(73,156	)		24,178		(48,978	)		36,298			(11,710	)		24,588			(43,617	)		14,169		(29,448	)		95,936			(33,356	)		62,580

Closing balance as of June 30	$	(207,373	)	$	73,239	$	(134,134	)	$	(110,016	)	$	39,256		$	(70,760	)	$	(207,373	)	$	73,239	$	(134,134	)	$	(110,016	)	$	39,256		$	(70,760	)

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 effects 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 Derivatives (Ineffective Portion and Amount excluded from Effectiveness Testing)
Derivatives in Cash Flow Hedging Relationships	Six months ended June 30,						Three months ended June 30,						Six months ended June 30,							Three months ended June 30,				Six months ended June 30,
	2013			2014			2013			2014			2013			2014				2013		2014		2013		2014
Forward foreign exchange contracts	$	(64,502	)	$	70,882	Revenue	$	2,386		$	(1,832	)	$	3,367		$	(2,502	)	Foreign exchange (gains) losses, net	$	—	$	—	$	—	$	—
						Cost of revenue		(13,007	)		(8,439	)		(19,616	)		(17,837	)
						Selling, general and administrative expenses		(3,024	)		(2,383	)		(4,636	)		(4,715	)

	$	(64,502	)	$	70,882		$	(13,645	)	$	(12,654	)	$	(20,885	)	$	(25,054	)		$	—	$	—	$	—	$	—

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,
		2013		2014		2013		2014
Forward foreign exchange contracts (Note a)	Foreign exchange (gains) losses, net	$	13,586	$	290	$	9,585	$	263

		$	13,586	$	290	$	9,585	$	263

(a)

Property, Plant and Equipment, Net (Tables)

6 Months Ended

Jun. 30, 2014

Property, Plant and Equipment, Net

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


	As of December 31, 2013			As of June 30, 2014
Property, plant and equipment, gross	$	502,893		$	531,982
Less: Accumulated depreciation and amortization		(329,689	)		(355,700	)

Property, plant and equipment, net	$	173,204		$	176,282

Goodwill and Intangible Assets (Tables)

6 Months Ended

Jun. 30, 2014

Changes in Goodwill

The following table presents changes in goodwill for the year ended December 31, 2013 and six months ended June 30, 2014:


	As of December 31, 2013			As of June 30, 2014
Opening balance	$	956,064		$	953,849
Goodwill relating to acquisitions consummated during the period		37,918			109,953
Goodwill relating to divestitures consummated during the period		(3,450	)		—
Impact of measurement period adjustments		(362	)		—
Effect of exchange rate fluctuations		(36,321	)		8,268

Closing balance	$	953,849		$	1,072,070

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, 2013						As of June 30, 2014
	Gross carrying amount		Accumulated amortization		Net		Gross carrying amount		Accumulated amortization		Net
Customer-related intangible assets	$	288,983	$	213,878	$	75,105	$	312,061	$	222,345	$	89,716
Marketing-related intangible assets		37,919		20,545		17,374		43,626		22,320		21,306
Contract-related intangible assets		1,121		1,121		—		1,152		1,152		—
Other intangible assets		9,124		2,487		6,637		14,947		3,574		11,373

	$	337,147	$	238,031	$	99,116	$	371,786	$	249,391	$	122,395

Long-Term Debt (Tables)

6 Months Ended

Jun. 30, 2014

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
2014	$	2,125
2015		4,288
2016		4,306
2017		4,338
2018		4,363
2019		636,306

	$	655,726

Employee Benefit Plans (Tables)

6 Months Ended

Jun. 30, 2014

Net Defined Benefit Plan Costs

Net defined benefit plan costs for the three months and six months ended June 30, 2013 and 2014 include the following components:


	Three months ended June 30,						Six months ended June 30,
	2013			2014			2013			2014
Service costs	$	810		$	1,226		$	1,746		$	2,416
Interest costs		436			638			887			1,257
Amortization of actuarial loss		283			81			450			159
Expected return on plan assets		(209	)		(464	)		(429	)		(911	)

Net Gratuity Plan costs	$	1,320		$	1,481		$	2,654		$	2,921

Amount Contributed to Defined Contribution Plans in Various Jurisdictions

During the three months and six months ended June 30, 2013 and 2014, the Company contributed the following amounts to defined contribution plans in various jurisdictions:


	Three months ended June 30,				Six months ended June 30,
	2013		2014		2013		2014
India	$	3,784	$	4,107	$	7,489	$	7,682
U.S.		694		1,039		1,941		2,630
U.K.		571		856		947		1,401
Hungary		6		—		12		4
China		3,413		3,381		6,882		6,918
Mexico		6		2		20		10
Morocco		21		—		51		2
South Africa		57		54		126		101
Hong Kong		5		4		11		9
Netherlands		726		641		1,082		1,270
Philippines		4		3		8		6
Singapore		3		15		6		24
Japan		445		470		966		949

Total		9,735		10,572		19,541		21,006

Stock-based compensation (Tables)

6 Months Ended

Jun. 30, 2014

Share-based Payment Award, Stock Options Granted, Valuation Assumptions

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 and 2014.


	Six months ended June 30, 2013			Six months ended June 30, 2014
Dividend Yield		0	%		0	%
Expected life (in months)		84			84
Risk free rate of interest		1.55	%		2.29	%
Volatility		39.39	%		38.34	%

Summary of Stock Option Activity

A summary of stock option activity during the six months ended June 30, 2014 is set out below:


	Six months ended June 30, 2014
	Shares arising out of options			Weighted average exercise price		Weighted average remaining contractual life (years)		Aggregate intrinsic value
Outstanding as of January 1, 2014		11,102,163		$	12.40		5.2		—
Granted		210,000			16.78		—		—
Forfeited		(250,673	)		19.20		—		—
Expired		(27,228	)		12.32		—		—
Exercised*		(1,577,037	)		4.54		—		20,486

Outstanding as of June 30, 2014		9,457,225		$	13.63		5.2	$	43,614

Vested as of June 30, 2014 and expected to vest thereafter (Note a)		9,165,987		$	13.37		5.2	$	43,579
Vested and Exercisable as of June 30, 2014		5,888,115		$	10.24		3.0	$	42,896
Weighted average grant date fair value of grants during the period	$	16.78

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

*	Out of this, 1,000,000 options have been net settled upon exercise by issuing 650,925 shares (net of minimum statutory withholding taxes).

Summary of Restricted Share Units Granted

A summary of RSUs granted during the six months ended June 30, 2014 is set out below:


	Six months ended June 30, 2014
	Number of Restricted Share Units			Weighted Average Grant Date Fair Value
Outstanding as of January 1, 2014		871,772		$	13.96
Granted		83,778			15.12
Vested*		(131,828	)		13.92
Forfeited		(44,636	)		13.67

Outstanding as of June 30, 2014		779,086		$	14.11

Expected to vest (Note a)		718,789

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

*	Vested RSUs were net settled upon vesting by issuing 81,583 shares (net of minimum statutory withholding taxes).

Summary of Performance Units Activity

A summary of PU activity during the six months ended June 30, 2014 is set out below:


	Six months ended June 30, 2014
	Number of Performance Units			Weighted Average Grant Date Fair Value		Maximum Shares Eligible to Receive
Outstanding as of January 1, 2014		3,913,733		$	16.44		6,149,018
Granted		1,337,750			16.78		2,729,125
Vested*		(139,930	)		12.04		(139,930	)
Forfeited**		(2,540,124	)		17.69		(2,540,124	)
Addition due to achievement of higher than target performance goals*		139,930			12.04
Reduction due to achievement of lower than maximum performance goals***							(2,095,355	)

Outstanding as of June 30, 2014		2,711,359		$	15.44		4,102,734

Expected to vest (Note a)		2,605,923

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

*	Represents an additional award of 122,490 and 17,440 shares for the PUs granted in March 2011 and June 2011, respectively, as a result of achievement of higher than target performance as certified by the compensation committee based on the Company’s audited financial statements.

***

Earnings Per Share (Tables)

6 Months Ended

Jun. 30, 2014

Earnings Per Share


	Three months ended June 30,				Six months ended June 30,
	2013		2014		2013		2014
Net income available to Genpact Limited common shareholders	$	63,876	$	48,984	$	110,613	$	99,597
Weighted average number of common shares used in computing basic earnings per common share		229,237,503		217,541,960		228,232,364		224,817,938
Dilutive effect of stock-based awards		6,091,800		3,967,907		6,242,663		4,574,821

Weighted average number of common shares used in computing dilutive earnings per common share		235,329,303		221,509,867		234,475,027		229,392,759

Earnings per common share attributable to Genpact Limited common shareholders
Basic	$	0.28	$	0.23	$	0.48	$	0.44
Diluted	$	0.27	$	0.22	$	0.47	$	0.43

Cost of Revenue (Tables)

6 Months Ended

Jun. 30, 2014

Cost of Revenue

Cost of revenue consists of the following:


	Three months ended June 30,				Six months ended June 30,
	2013		2014		2013		2014
Personnel expenses	$	229,107	$	229,976	$	447,542	$	457,003
Operational expenses		91,213		99,067		172,659		185,488
Depreciation and amortization		12,394		11,082		24,239		21,923

	$	332,714	$	340,125	$	644,440	$	664,414

Selling, General and Administrative Expenses (Tables)

6 Months Ended

Jun. 30, 2014

Selling, General and Administrative Expenses

Selling, general and administrative expenses consist of the following:


	Three months ended June 30,				Six months ended June 30,
	2013		2014		2013		2014
Personnel expenses	$	85,671	$	101,182	$	167,799	$	190,688
Operational expenses		30,596		39,454		59,547		70,383
Depreciation and amortization		2,136		2,079		4,281		4,142

	$	118,403	$	142,715	$	231,627	$	265,213

Other Operating (Income) Expense, Net (Tables)

6 Months Ended

Jun. 30, 2014

Other Operating (Income) Expense, Net


	Three months ended June 30,						Six months ended June 30,
	2013			2014			2013			2014
Other operating (income) expense	$	(554	)	$	(334	)	$	(1,209	)	$	(554	)
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	)		(556	)		(2,271	)		(2,198	)

Other operating (income) expense, net	$	(486	)	$	(890	)	$	(1,088	)	$	(2,752	)

Other Income (Expense), Net (Tables)

6 Months Ended

Jun. 30, 2014

Other Income (Expense), Net

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


	Three months ended June 30,						Six months ended June 30,
	2013			2014			2013			2014
Interest income	$	4,486		$	626		$	9,759		$	1,985
Interest expense*		(12,789	)		(7,648	)		(22,727	)		(15,409	)
Provision (created) reversed for loss on divestitures		(2,945	)		—			(3,661	)		—
Other income (expense)		709			517			979			386

Other income (expense), net	$	(10,539	)	$	(6,505	)	$	(15,650	)	$	(13,038	)

*	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 described in Note 11.

Income taxes (Tables)

6 Months Ended

Jun. 30, 2014

The following table summarizes the activities related to the Company's unrecognized tax benefits for uncertain tax positions from January 1, 2014 to June 30 2014:


Opening Balance at January 1	$	21,832
Increase related to prior year tax positions, including recorded in acquisition accounting		1,289
Decrease related to prior year tax positions		(864	)
Effect of exchange rate changes		492

Closing Balance at June 30	$	22,749

Organization - Additional Information (Detail) $ / shares in Units, $ in Thousands		1 Months Ended	6 Months Ended
	Aug. 30, 2012 USD ($) $ / shares	Aug. 31, 2007 shares	Jun. 30, 2014 Employee Country Customer	Dec. 31, 2012	Dec. 14, 2012	Aug. 01, 2012 shares	Mar. 24, 2010
Organization [Line Items]
Number of years of service			16 years
Number of professionals around the globe, minimum \| Employee			66,000
Number of countries in which entity operates \| Country			25
Common stock shares to be purchased by affiliates of Bain Capital Partners \| shares						67,750,678
Termination of credit facility	$ 380,000
New credit facility agreement	$ 925,000
Dividend per share \| $ / shares	$ 2.24
Dividend paid	$ 501,620
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
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 common shares sold \| shares		17,647,059
General Electric Company
Organization [Line Items]
Percent of ownership held							9.10%
Maximum \| General Electric Company
Organization [Line Items]
Percent of ownership held				5.00%
Fortune Global 500 \| Minimum
Organization [Line Items]
Number of clients \| Customer			100

Estimated Useful Lives of Intangible Assets Acquired (Detail)	6 Months Ended
	Jun. 30, 2014
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, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013
Schedule Of Significant Accounting Policies [Line Items]
Percentage of accounts receivables	25.00%		25.00%		28.00%
Percentage of revenues	21.00%	21.00%	23.00%	23.00%

Business Acquisitions - Additional Information (Detail) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
	May 29, 2014	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Business Acquisition [Line Items]
Payment for business acquisitions, net of cash acquired				$ 123,701	$ 46,134
Fair value of trade receivables acquired	$ 11,897
Gross amount of trade receivables due	12,075
Trade receivable expected to be uncollectible	$ 178
Decrease in fair value of earn-out consideration		$ (556)	$ (2,324)	$ (2,198)	$ (2,271)
Pharmalink Consulting Inc
Business Acquisition [Line Items]
Percentage of equity interest acquired	100.00%
Base Purchase Price	$ 126,483
Contingent earn-out component-Low end	0
Contingent earn-out component-High end	27,405
Contingent earn-out consideration, estimated fair value	12,730
Cash and cash equivalents	2,200
Payment for business acquisitions, net of cash acquired	123,701
Preliminary estimated purchase price	$ 138,631
Acquired intangible assets, weighted average amortization period	6 years

Purchase Price Allocated Based on Fair Value of Assets Acquired and Liabilities Assumed, Pharmalink (Detail) - USD ($) $ in Thousands	Jun. 30, 2014	May 29, 2014	Dec. 31, 2013	Dec. 31, 2012
Recognized amounts of identifiable assets acquired and liabilities assumed
Goodwill	$ 1,072,070		$ 953,849	$ 956,064
Pharmalink Consulting Inc
Business Acquisition [Line Items]
Preliminary estimated purchase price		$ 138,631
Acquisition related costs included in selling, general and administrative expenses as incurred		1,977
Recognized amounts of identifiable assets acquired and liabilities assumed
Net assets acquired (excluding intangible assets and deferred tax asset/(liability), net)		7,174
Intangible assets		29,923
Deferred tax asset/(liability), net		(8,419)
Total identifiable net assets acquired		28,678
Goodwill		109,953
Total		$ 138,631

Cash and Cash Equivalents (Detail) - USD ($) $ in Thousands	Jun. 30, 2014	Dec. 31, 2013	Jun. 30, 2013	Dec. 31, 2012
Cash and Cash Equivalents [Line Items]
Deposits with banks	$ 78,797	$ 123,545
Other cash and bank balances	298,005	447,731
Total	$ 376,802	$ 571,276	$ 519,127	$ 459,228

Cash and Cash Equivalents - Additional Information (Detail) - USD ($) $ in Thousands	Jun. 30, 2014	Dec. 31, 2013
Cash and Cash Equivalents [Line Items]
Restricted cash balances	$ 776	$ 861

Reserve for Doubtful Receivables (Detail) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013
Provisions for Doubtful Accounts [Line Items]
Opening Balance	$ 16,560	$ 9,073	$ 9,073
Additions due to acquisitions	178
Additions charged to cost and expense	1,719	$ 5,070	11,420
Deductions	(1,681)		(3,933)
Closing Balance	$ 16,776		$ 16,560

Accounts Receivable, Net of Reserve for Doubtful Receivables - Additional Information (Detail) - USD ($) $ in Thousands	Jun. 30, 2014	Dec. 31, 2013	Dec. 31, 2012
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross accounts receivable	$ 547,893	$ 521,677
Reserve for doubtful receivables	16,776	16,560	$ 9,073
Net accounts receivable	531,117	505,117
Accounts receivable due after one year	11,494	15,844
Accounts receivable from related parties	24	403
Reserve for doubtful receivables from related parties	$ 0	$ 0

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, 2014

Dec. 31, 2013

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

Derivative instrument, asset

^[1]

$ 20,827

$ 7,963

Total, assets

20,827

7,963

Derivative instrument, liability

^[2]

131,796

213,941

Total, liabilities

131,796

213,941

Significant Other Observable Inputs (Level 2)

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

Derivative instrument, asset

^[1]

20,827

7,963

Total, assets

20,827

7,963

Derivative instrument, liability

^[2]

131,796

213,941

Total, liabilities

$ 131,796

$ 213,941

[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.

Derivative Financial Instruments - Additional Information (Detail)	6 Months Ended
	Jun. 30, 2014
Derivative [Line Items]
Forward foreign exchange contracts, minimum maturity period	0 months
Forward foreign exchange contracts, maximum maturity period	66 months

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

Jun. 30, 2014

Dec. 31, 2013

Derivative [Line Items]

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

$ (110,969)

$ (205,978)

United States Dollars (sell) Indian Rupees (buy)

Derivative [Line Items]

Derivative instrument notional principal amount

^[2]

1,333,800

1,143,000

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

(101,349)

(203,822)

United States Dollars (sell) Mexican Peso (buy)

Derivative [Line Items]

Derivative instrument notional principal amount

^[2]

12,120

9,000

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

(268)

United States Dollars (sell) Philippines Peso (buy)

Derivative [Line Items]

Derivative instrument notional principal amount

^[2]

81,300

52,200

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

222

(2,357)

Euro (sell) United States Dollars (buy)

Derivative [Line Items]

Derivative instrument notional principal amount

^[2]

61,141

43,779

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

(859)

(2,434)

Euro (sell) Hungarian Forints (buy)

Derivative [Line Items]

Derivative instrument notional principal amount

^[2]

2,045

4,121

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

(1)

131

Euro (Sell) Romanian Leu (Buy)

Derivative [Line Items]

Derivative instrument notional principal amount

^[2]

104,129

61,977

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

3,162

1,751

Japanese Yen (sell) Chinese Renminbi (buy)

Derivative [Line Items]

Derivative instrument notional principal amount

^[2]

54,983

30,731

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

(2,322)

1,970

Pound Sterling (sell) United States Dollars (buy)

Derivative [Line Items]

Derivative instrument notional principal amount

^[2]

120,890

94,338

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

(5,944)

(4,312)

Australian Dollars (sell) United States Dollars (buy)

Derivative [Line Items]

Derivative instrument notional principal amount

^[2]

121,156

85,156

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

$ (3,968)

$ 3,363

[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 instrument agreements.

Fair Value of Derivative Instruments and Location in Financial Statements (Detail) - USD ($) $ in Thousands	Jun. 30, 2014	Dec. 31, 2013
Cash Flow Hedges \| Prepaid Expenses and Other Current Assets
Derivatives, Fair Value [Line Items]
Fair value of assets	$ 9,979	$ 6,098
Cash Flow Hedges \| Other Assets
Derivatives, Fair Value [Line Items]
Fair value of assets	10,773	1,865
Cash Flow Hedges \| Accrued Expenses and Other Current Liabilities
Derivatives, Fair Value [Line Items]
Fair value of liabilities	65,360	83,667
Cash Flow Hedges \| Other Liabilities
Derivatives, Fair Value [Line Items]
Fair value of liabilities	65,408	130,248
Not Designated as Hedging Instrument \| Prepaid Expenses and Other Current Assets
Derivatives, Fair Value [Line Items]
Fair value of assets	75
Not Designated as Hedging Instrument \| Accrued Expenses and Other Current Liabilities
Derivatives, Fair Value [Line Items]
Fair value of liabilities	$ 1,028	$ 26

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, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Accumulated Other Comprehensive Income (Loss) [Line Items]
Opening balance, before-tax amount	$ (146,314)	$ (134,217)	$ (205,952)	$ (163,756)
Net gains (losses) reclassified into statement of income on completion of hedged transactions, before-tax amount	(12,654)	(13,645)	(25,054)	(20,885)
Changes in fair value of effective portion of outstanding derivatives, net, before-tax amount	23,644	(86,801)	70,882	(64,502)
Gain (loss) on cash flow hedging derivatives, net, before-tax amount	36,298	(73,156)	95,936	(43,617)
Closing balance, before-tax amount	(110,016)	(207,373)	(110,016)	(207,373)
Opening balance, tax (expense) or benefit	50,966	49,061	72,612	59,070
Net gains (losses) reclassified into statement of income on completion of hedged transactions, tax (expense) or benefit	4,472	5,382	8,828	8,302
Changes in fair value of effective portion of outstanding derivatives, net, tax (expense) or benefit	(7,238)	29,560	(24,528)	22,471
Gain (loss) on cash flow hedging derivatives, net	(11,710)	24,178	(33,356)	14,169
Closing balance, tax (expense) or benefit	39,256	73,239	39,256	73,239
Opening balance, net of tax amount	(95,348)	(85,156)	(133,340)	(104,686)
Net gains (losses) reclassified into statement of income on completion of hedged transactions, net of tax amount	(8,182)	(8,263)	(16,226)	(12,583)
Changes in fair value of effective portion of outstanding derivatives, net, net of tax amount	16,406	(57,241)	46,354	(42,031)
Gain (loss) on cash flow hedging derivatives, net of taxes amount	24,588	(48,978)	62,580	(29,448)
Closing balance, net of tax amount	$ (70,760)	$ (134,134)	$ (70,760)	$ (134,134)

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, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Other Comprehensive Income (Loss) [Line Items]

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

$ 70,882

$ (64,502)

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

$ (12,654)

$ (13,645)

(25,054)

(20,885)

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 Statement of Income on Derivative

290

13,586

263

9,585

Revenue

Other Comprehensive Income (Loss) [Line Items]

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

(1,832)

2,386

(2,502)

3,367

Cost of Revenue

Other Comprehensive Income (Loss) [Line Items]

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

(8,439)

(13,007)

(17,837)

(19,616)

Selling, General and Administrative Expenses

Other Comprehensive Income (Loss) [Line Items]

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

(2,383)

(3,024)

(4,715)

(4,636)

Forward Foreign Exchange Contracts (Note A)

Other Comprehensive Income (Loss) [Line Items]

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

70,882

(64,502)

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 Statement of Income on Derivative

^[1]

$ 290

$ 13,586

$ 263

$ 9,585

[1]

Property, Plant and Equipment, Net (Detail) - USD ($) $ in Thousands	Jun. 30, 2014	Dec. 31, 2013
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 531,982	$ 502,893
Less: Accumulated depreciation and amortization	(355,700)	(329,689)
Property, plant and equipment, net	$ 176,282	$ 173,204

Property, Plant and Equipment, Net - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Property, Plant and Equipment [Line Items]
Depreciation and amortization			$ 24,994	$ 27,318
Depreciation Expense on Property, Plant And Equipment
Property, Plant and Equipment [Line Items]
Depreciation and amortization	$ 10,909	$ 11,984	21,657	23,417
Computer Software Amortization
Property, Plant and Equipment [Line Items]
Depreciation and amortization	2,252	2,546	4,408	5,103
Effect of Reclassification of Foreign Exchange (Gains) Losses
Property, Plant and Equipment [Line Items]
Depreciation and amortization	$ 508	$ 791	$ 1,071	$ 1,202

Changes in Goodwill (Detail) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
Changes in Goodwill (Detail) - USD ($) $ in Thousands	Jun. 30, 2014	Dec. 31, 2013
Goodwill [Line Items]
Opening balance	$ 953,849	$ 956,064
Goodwill relating to acquisitions consummated during the period	109,953	37,918
Goodwill relating to divestitures consummated during the period		(3,450)
Impact of measurement period adjustments		(362)
Effect of exchange rate fluctuations	8,268	(36,321)
Closing balance	$ 1,072,070	$ 953,849

Goodwill and Intangible Assets - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013
Goodwill and Intangible Assets Disclosure [Line Items]
Goodwill deductible for tax purposes	$ 37,015		$ 37,015		$ 38,512
Amortization of acquired intangible assets	$ 6,610	$ 6,185	$ 12,628	$ 11,736

Intangible Assets Acquired Either Individually or with Group of Other Assets or in Business Combination (Detail) - USD ($) $ in Thousands	Jun. 30, 2014	Dec. 31, 2013
Acquired Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 371,786	$ 337,147
Accumulated amortization	249,391	238,031
Net	122,395	99,116
Customer-Related Intangible Assets
Acquired Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	312,061	288,983
Accumulated amortization	222,345	213,878
Net	89,716	75,105
Marketing-Related Intangible Assets
Acquired Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	43,626	37,919
Accumulated amortization	22,320	20,545
Net	21,306	17,374
Contract-Related Intangible Assets
Acquired Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	1,152	1,121
Accumulated amortization	1,152	1,121
Other Intangible Assets
Acquired Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	14,947	9,124
Accumulated amortization	3,574	2,487
Net	$ 11,373	$ 6,637

Short-Term Borrowing - Additional Information (Detail) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013	Aug. 30, 2012
Line of Credit Facility [Line Items]
Fund-based and non-fund-based credit facilities limits available	$ 14,059		$ 13,906
Utilization of credit facility for non fund-based usage	7,529		6,689
Credit facility, maximum borrowing capacity				$ 925,000
Credit facility, amount utilized	$ 177,224		$ 4,397
Margin over LIBOR	2.75%		2.75%
Percentage of commitment fee	0.50%
Revolving credit facility, expiration month and year	2017-08
Line of credit covenant condition	Indebtedness under these facilities is secured by certain assets of the Company and the credit agreement contains certain covenants, including a maximum leverage covenant that 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
Margin over LIBOR		2.50%
Fund-Based Credit Facility
Line of Credit Facility [Line Items]
Credit facility, amount utilized	$ 175,000		$ 0
Margin over LIBOR	2.50%		2.50%
Non-Fund-Based Credit Facility
Line of Credit Facility [Line Items]
Credit facility, amount utilized	$ 2,224		$ 4,397

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, 2014	Jun. 30, 2013	Dec. 31, 2013
Debt Instrument [Line Items]
Credit facility, maximum borrowing capacity	$ 925,000
Credit facility, maximum borrowing capacity, outstanding	380,000
Margin over LIBOR			2.75%		2.75%
LIBOR floor rate			0.75%	0.75%	0.75%
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 issuance cost		3,157		$ 3,157
Term loan amounts outstanding			$ 655,726		$ 657,864
Debt amortization expense			12,524		$ 13,761
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
Revolving Credit Facility
Debt Instrument [Line Items]
Credit facility, maximum borrowing capacity	250,000
Margin over LIBOR				2.50%
Revolving Credit Facilities
Debt Instrument [Line Items]
Acceleration amortization of debt issuance cost				$ 54
Term-Loan Credit Facility
Debt Instrument [Line Items]
Credit facility, maximum borrowing capacity	$ 675,000	$ 675,000		$ 675,000
Margin over LIBOR				2.75%
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 issuance cost				$ 3,103

Maturity Profile of Term Loan Net of Debt Amortization Expense (Detail) - USD ($) $ in Thousands	Jun. 30, 2014	Dec. 31, 2013
Long-Term Debt
2014	$ 2,125
2015	4,288
2016	4,306
2017	4,338
2018	4,363
2019	636,306
Term loan amounts outstanding	$ 655,726	$ 657,864

Net Defined Benefit Plan Costs (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Defined Benefit Plan Disclosure [Line Items]
Service costs	$ 1,226	$ 810	$ 2,416	$ 1,746
Interest costs	638	436	1,257	887
Amortization of actuarial loss	81	283	159	450
Expected return on plan assets	(464)	(209)	(911)	(429)
Net Gratuity Plan costs	$ 1,481	$ 1,320	$ 2,921	$ 2,654

Amounts Contributed to Defined Contribution Plans in Various Jurisdictions (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	$ 10,572	$ 9,735	$ 21,006	$ 19,541
India
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	4,107	3,784	7,682	7,489
Americas
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	1,039	694	2,630	1,941
U.K.
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	856	571	1,401	947
Hungary
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount		6	4	12
China
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	3,381	3,413	6,918	6,882
Mexico
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	2	6	10	20
Morocco
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount		21	2	51
South Africa
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	54	57	101	126
Hong Kong
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	4	5	9	11
Netherlands
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	641	726	1,270	1,082
Philippines
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	3	4	6	8
Singapore
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	15	3	24	6
Japan
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	$ 470	$ 445	$ 949	$ 966

Stock-Based Compensation - Additional Information (Detail) $ / shares in Units, $ in Thousands					1 Months Ended	3 Months Ended		6 Months Ended		12 Months Ended
	Dec. 31, 2012 shares	Sep. 24, 2012 shares	Aug. 30, 2012 $ / shares	Apr. 11, 2012 shares	Jan. 31, 2014 shares	Jun. 30, 2014 USD ($) shares	Jun. 30, 2013 USD ($)	Jun. 30, 2014 USD ($) Person shares	Jun. 30, 2013 USD ($) shares	Dec. 31, 2013 shares	Dec. 31, 2012 shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend per share \| $ / shares			$ 2.24
Stock based compensation cost \| $						$ 6,834	$ 10,022	$ 11,735	$ 16,503
Unrecognized stock-based compensation costs for options \| $						$ 21,080		$ 21,080
Transfer of minimum percentage of voting power of company for change of control								25.00%
Number of employee affected \| Person								123
Incremental compensation cost \| $								$ 5,500
Weighted average period not yet recognized								1 year 10 months 6 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 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		495,915
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%		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
Number of common shares issued under ESPP								77,556	53,671
Compensation expense for ESPP \| $						$ 72	$ 71	$ 144	$ 116
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average remaining requisite vesting period								3 years 6 months
Restricted Share Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average remaining requisite vesting period								1 year 3 months 18 days
Minimum vesting schedules, months								6 months
Maximum vesting schedules, years								4 years
Vested, number of shares (units)										61,057	44,286
Common shares issued net of shares for tax withholdings					43,605
Unrecognized stock-based compensation cost \| $						7,516		$ 7,516
Performance Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average remaining requisite vesting period								2 years 2 months 12 days
Minimum vesting schedules, months								6 months
Maximum vesting schedules, years								3 years
Vested, number of shares (units)											231,029
Common shares issued net of shares for tax withholdings					138,035
Unrecognized stock-based compensation cost \| $						$ 23,502		$ 23,502
Award vesting rights, percentage											122.20%

Significant Assumptions used in Determination of Fair Value of Options Granted (Detail)	6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Assumptions used to Determine Fair Value Options [Line Items]
Dividend Yield	0.00%	0.00%
Expected life (in months)	84 months	84 months
Risk free rate of interest	2.29%	1.55%
Volatility	38.34%	39.39%

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

6 Months Ended

12 Months Ended

Jun. 30, 2014

Dec. 31, 2013

Shares arising out of options

Outstanding, shares arising out of options, beginning balance

11,102,163

Granted, shares arising out of options

210,000

Forfeited, shares arising out of options

(250,673)

Expired, shares arising out of options

(27,228)

Exercised, shares arising out of options

^[1]

(1,577,037)

Outstanding, shares arising out of options, ending balance

9,457,225

11,102,163

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

^[2]

9,165,987

Vested and exercisable, shares arising out of options

5,888,115

Weighted average grant date fair value of grants during the period

$ 16.78

Weighted average exercise price

Outstanding weighted average exercise price, beginning balance

12.4

Granted, weighted average exercise price

16.78

Forfeited, weighted average exercise price

19.20

Expired, weighted average exercise price

12.32

Exercised, weighted average exercise price

^[1]

4.54

Outstanding weighted average exercise price, ending balance

13.63

$ 12.4

Vested and expected to vest thereafter, weighted average exercise price

^[2]

13.37

Vested and exercisable, weighted average exercise price

$ 10.24

Weighted average remaining contractual life (years)

Outstanding weighted average remaining contractual life (years)

5 years 2 months 12 days

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

^[2]

5 years 2 months 12 days

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

3 years

Aggregate intrinsic value

Exercised, aggregate intrinsic value

^[1]

$ 20,486

Outstanding aggregate intrinsic value, ending balance

43,614

Vested and expected to vest thereafter, aggregate intrinsic value

^[2]

43,579

Vested and Exercisable, aggregate intrinsic value

$ 42,896

[1]	Out of this, 1,000,000 options have been net settled upon exercise by issuing 650,925 shares (net of minimum statutory withholding taxes).
[2]	Options expected to vest reflect an estimated forfeiture rate.

Summary of Stock Option Activity (Parenthetical) (Detail)	6 Months Ended
	Jun. 30, 2014 shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options settled by issuing common shares	1,000,000
Common shares issued upon exercise of option	650,925

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

6 Months Ended

Jun. 30, 2014

$ / shares

Number of Restricted Share Units

Outstanding number of shares (Units), beginning balance

871,772

Granted, number of shares (Units)

83,778

Vested, number of shares (Units)

(131,828)

^[1]

Forfeited, number of shares (Units)

(44,636)

Outstanding number of shares (Units), ending balance

779,086

Expected to vest, number of shares (Units)

718,789

^[2]

Weighted Average Grant Date Fair Value

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

$ 13.96

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

15.12

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

13.92

^[1]

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

13.67

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

$ 14.11

[1]	Vested RSUs were net settled upon vesting by issuing 81,583 shares (net of minimum statutory 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, 2014 shares
Restricted Share Units
Schedule Of Activity Related To Restricted Shares And Restricted Share [Line Items]
Common shares issued net of shares for tax withholdings	81,583

Summary of Performance Units Activity (Detail) - Performance Units - $ / shares

1 Months Ended

3 Months Ended

6 Months Ended

May 31, 2013

Mar. 31, 2013

Jun. 30, 2011

May 31, 2011

Mar. 31, 2011

Jun. 30, 2014

Jun. 30, 2011

Number of Share Units

Outstanding number of shares (Units), beginning balance

3,913,733

Granted, number of shares (Units)

1,337,750

Vested, number of shares (Units)

^[1]

(139,930)

Forfeited, number of shares (Units)

(630,000)

(1,244,507)

(251,427)

(2,540,124)

^[2]

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

122,490

139,930

^[1]

17,440

Outstanding number of shares (Units), ending balance

2,711,359

Expected to vest

^[3]

2,605,923

Weighted Average Grant Date Fair Value

Outstanding weighted average grant date fair value, beginning balance

$ 16.44

Granted, weighted average grant date fair value

16.78

Vested, weighted average grant date fair value

^[1]

12.04

Forfeited, weighted average grant date fair value

^[2]

17.69

Addition due to achievement of higher than target performance goals, weighted average grant date fair value

^[1]

12.04

Outstanding weighted average grant date fair value, ending balance

$ 15.44

Maximum shares eligible to receive

Outstanding maximum shares eligible to receive, beginning balance

6,149,018

Granted, maximum shares eligible to receive

2,729,125

Vested, maximum shares eligible to receive

^[1]

(139,930)

Forfeited, maximum shares eligible to receive

^[2]

(2,540,124)

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

(985,500)

(616,568)

(39,285)

(121,000)

(333,002)

(2,095,355)

^[4]

Outstanding maximum shares eligible to receive, ending balance

4,102,734

[1]	Represents an additional award of 122,490 and 17,440 shares for the PUs granted in March 2011 and June 2011, respectively, as a result of achievement of higher than target performance as certified by the compensation committee based on the Company's audited financial statements. 697,853 and 432 shares, including the additional awards, were issued in March 2014 and April 2014 with respect to grants made in March 2011, and 77,619 shares, including the additional awards, were issued in March 2014 with respect to grants made in June 2011, after withholding shares to the extent of the minimum statutory withholding taxes.
[2]	Includes 251,427 shares underlying PUs granted in May 2011, 1,244,507 shares underlying PUs granted in March 2013 and 630,000 shares underlying PUs granted in May 2013, all of which were forfeited due to non-fulfillment of the performance conditions as certified by the compensation committee based on the Company's audited financial statements.
[3]	PUs expected to vest are based on the probable achievement of performance targets after considering an estimated forfeiture rate.
[4]	Represents a reduction of 333,002 and 39,285 of the maximum shares eligible to vest for PUs granted in March 2011 and June 2011, respectively, as a result of the compensation committee's certification of the level of achievement of the performance conditions based on the Company's audited financial statements. Also includes a reduction of 616,568 shares for grants made in March 2013, 985,500 shares for grants made in May 2013 and 121,000 shares for grants made in May 2011, due to non-fulfillment of the performance conditions as certified by the compensation committee based on the Company's audited financial statements.

Summary of Performance Units Activity (Parenthetical) (Detail) - Performance Units - shares

1 Months Ended

3 Months Ended

6 Months Ended

Apr. 30, 2014

May 31, 2013

Mar. 31, 2013

Jun. 30, 2011

May 31, 2011

Mar. 31, 2011

Mar. 31, 2014

Mar. 31, 2011

Jun. 30, 2014

Jun. 30, 2011

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

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

122,490

139,930

^[1]

17,440

Granted, number of shares (Units)

1,337,750

Forfeited, number of shares (Units)

630,000

1,244,507

251,427

2,540,124

^[2]

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

985,500

616,568

39,285

121,000

333,002

2,095,355

^[3]

Respect to Grants made in March 2011

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Granted, number of shares (Units)

432

697,853

Respect to Grants made in June 2011

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Granted, number of shares (Units)

77,619

[1]	Represents an additional award of 122,490 and 17,440 shares for the PUs granted in March 2011 and June 2011, respectively, as a result of achievement of higher than target performance as certified by the compensation committee based on the Company's audited financial statements. 697,853 and 432 shares, including the additional awards, were issued in March 2014 and April 2014 with respect to grants made in March 2011, and 77,619 shares, including the additional awards, were issued in March 2014 with respect to grants made in June 2011, after withholding shares to the extent of the minimum statutory withholding taxes.
[2]	Includes 251,427 shares underlying PUs granted in May 2011, 1,244,507 shares underlying PUs granted in March 2013 and 630,000 shares underlying PUs granted in May 2013, all of which were forfeited due to non-fulfillment of the performance conditions as certified by the compensation committee based on the Company's audited financial statements.
[3]	Represents a reduction of 333,002 and 39,285 of the maximum shares eligible to vest for PUs granted in March 2011 and June 2011, respectively, as a result of the compensation committee's certification of the level of achievement of the performance conditions based on the Company's audited financial statements. Also includes a reduction of 616,568 shares for grants made in March 2013, 985,500 shares for grants made in May 2013 and 121,000 shares for grants made in May 2011, due to non-fulfillment of the performance conditions as certified by the compensation committee based on the Company's audited financial statements.

Capital Stock - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands		6 Months Ended
	Apr. 08, 2014	Jun. 30, 2014	Jun. 30, 2013	Mar. 05, 2014
Class of Stock [Line Items]
Shares purchased and retired (in shares)	17,292,842
Common stock shares purchased price per share	$ 17.50
Aggregate amount of common stock shares purchased	$ 302,625	$ 302,625
Maximum number of shares expected to purchased				2.00%
Expenses related to stock purchase		$ 2,543	$ 0
Maximum
Class of Stock [Line Items]
Stock purchase authorized amount				$ 300,000

Earnings Per Share - Additional Information (Detail) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Number of stock awards outstanding but not included in the computation of diluted earnings per common share	3,452,761	3,483,000	3,416,262	1,749,000

Earnings Per Share (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Earnings Per Share (Abstract)
Net income available to Genpact Limited common shareholders	$ 48,984	$ 63,876	$ 99,597	$ 110,613
Weighted average number of common shares used in computing basic earnings per common share	217,541,960	229,237,503	224,817,938	228,232,364
Dilutive effect of stock-based awards	3,967,907	6,091,800	4,574,821	6,242,663
Weighted average number of common shares used in computing dilutive earnings per common share	221,509,867	235,329,303	229,392,759	234,475,027
Earnings per common share attributable to Genpact Limited common shareholders, Basic	$ 0.23	$ 0.28	$ 0.44	$ 0.48
Earnings per common share attributable to Genpact Limited common shareholders, Diluted	$ 0.22	$ 0.27	$ 0.43	$ 0.47

- 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

Cost of Revenue (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
Cost of Revenue (Detail) - USD ($) $ in Thousands	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Component of Operating Other Cost and Expense [Abstract]
Cost of revenue	$ 340,125	$ 332,714	$ 664,414	$ 644,440
Personnel expenses
Component of Operating Other Cost and Expense [Abstract]
Cost of revenue	229,976	229,107	457,003	447,542
Operational expenses
Component of Operating Other Cost and Expense [Abstract]
Cost of revenue	99,067	91,213	185,488	172,659
Depreciation and amortization
Component of Operating Other Cost and Expense [Abstract]
Cost of revenue	$ 11,082	$ 12,394	$ 21,923	$ 24,239

Selling, General and Administrative Expenses (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Component of Operating Other Cost and Expense [Abstract]
Selling, general and administrative expenses	$ 142,715	$ 118,403	$ 265,213	$ 231,627
Personnel expenses
Component of Operating Other Cost and Expense [Abstract]
Selling, general and administrative expenses	101,182	85,671	190,688	167,799
Operational expenses
Component of Operating Other Cost and Expense [Abstract]
Selling, general and administrative expenses	39,454	30,596	70,383	59,547
Depreciation and amortization
Component of Operating Other Cost and Expense [Abstract]
Selling, general and administrative expenses	$ 2,079	$ 2,136	$ 4,142	$ 4,281

Other Operating Income (Expense), Net (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Components of Other Operating Income [Line Items]
Other operating (income) expense	$ (334)	$ (554)	$ (554)	$ (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)	(556)	(2,324)	(2,198)	(2,271)
Other operating (income) expense, net	$ (890)	$ (486)	$ (2,752)	$ (1,088)

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

3 Months Ended

6 Months Ended

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Other Income (Expense), Net

Interest income

$ 626

$ 4,486

$ 1,985

$ 9,759

Interest expense

^[1]

(7,648)

(12,789)

(15,409)

(22,727)

Provision (created) reversed for loss on divestitures

(2,945)

(3,661)

Other income (expense)

517

709

386

979

Other income (expense), net

$ (6,505)

$ (10,539)

$ (13,038)

$ (15,650)

[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 described in Note 11.

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 issuance costs	$ 3,157	$ 3,157

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2014	Dec. 31, 2013
Income Tax Disclosure [Line Items]
Amount of unrecognized tax benefits	$ 22,749	$ 21,832
Unrecognized tax benefits that would impact effective tax rate	21,819	20,901
Unrecognized tax benefits, interest on income taxes accrued	3,338	3,373
Unrecognized tax benefits, interest expense recognized	(27)	(50)
Accrued penalties	$ 570	$ 350

Activities Related to Unrecognized Tax Benefits for Uncertain Tax Positions (Detail) $ in Thousands	6 Months Ended
	Jun. 30, 2014 USD ($)
Schedule of Unrecognized Tax Benefits [Line Items]
Beginning Balance	$ 21,832
Increase related to prior year tax positions, including recorded in acquisition accounting	1,289
Decrease related to prior year tax positions	(864)
Effect of exchange rate changes	492
Ending Balance	$ 22,749

Related Party Transactions - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Related Party Transaction [Line Items]
Recognized net revenues	$ 71	$ 190	$ 142	$ 381
Significant Shareholder
Related Party Transaction [Line Items]
Recognized net revenues	71	0	142	0
Non-Consolidating Affiliates
Related Party Transaction [Line Items]
Cost of revenue	440	544	973	964
Selling, general and administrative expenses, net of recovery	166	130	303	221
Affiliate of Significant Shareholder
Related Party Transaction [Line Items]
Recognized net revenues	$ 0	$ 190	$ 0	$ 381

Commitments and Contingencies - Additional Information (Detail) - USD ($) $ in Thousands	Jun. 30, 2014	Dec. 31, 2013
Commitments and Contingencies [Line Items]
Commitments and contingencies
Commitment To Purchase Property, Plant and Equipment
Commitments and Contingencies [Line Items]
Commitments and contingencies	6,051	4,491
Outstanding Bank Guarantees
Commitments and Contingencies [Line Items]
Commitments and contingencies	$ 9,753	$ 11,086

- 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