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Statement Of Income And Comprehensive Income [Abstract]

Net Revenues

27. Net Revenues

Disaggregation of revenue

In the following tables, the Company’s revenue is disaggregated by customer classification.


	Year ended December 31,
	2017	2018	2019
GE	$ 269,217	$ 268,210	$ 478,091
Global Clients	2,467,712	2,732,580	3,042,452
Total net revenues	$ 2,736,929	$ 3,000,790	$ 3,520,543

27. Net Revenues (Continued)

Contract balances

Accounts receivable include amounts for services that the Company has performed but for which payment has not been received. The Company typically follows a 30-day billing cycle and, as such, at any point in time may have accrued up to 30 days of revenues that have not been billed. The Company has determined that in instances where the timing of revenue recognition differs from the timing of invoicing, the related contracts generally do not include a significant financing component. See Note 5 for details on the Company’s accounts receivable and reserve for doubtful receivables.

The following table provides details of the Company’s contract liabilities:

	As of December 31, 2018						As of December 31, 2019
Particulars	Advance from customers			Deferred transition revenue			Advance from customers			Deferred transition revenue
Opening balance	$	26,266		$	101,785		$	22,892		$	95,648
Impact of opening balance offset with contract asset		—			21,348			3,821			25,604
Gross opening balance	$	26,266		$	123,133		$	26,713		$	121,252
Additions		33,328			67,838			48,285			101,976
Effect of business combinations		273			75			5,950			—
Revenue recognized		(32,091	)		(68,697	)		(23,614	)		(48,671	)
Currency translation adjustments		(1,063	)		(1,097	)		(1	)		(160	)
Gross closing balance	$	26,713		$	121,252		$	57,333		$	174,397
Impact of closing balance offset with contract asset		(3,821	)		(25,604	)		(12,515	)		(43,289	)
Closing balance (Note a)	$	22,892		$	95,648		$	44,818		$	131,108

(a) Included in "accrued expenses and other current liabilities" and "other liabilities" in the consolidated balance sheet.

The following table includes estimated revenue expected to be recognized in the future related to remaining performance obligations as of December 31, 2019:

Particulars	Total				Less than 1 year				1-3 years				3-5 years				After 5 years
Transaction price allocated to remaining performance obligations	$	175,926				97,313				58,820				17,586				2,207

The following table provides details of the Company’s contract assets:

Particulars	As of December 31,2018			As of December 31,2019
Opening balance	$	43,366		$	45,035
Impact of opening balance offset with contract liabilities		21,348			29,425
Gross opening balance	$	64,714		$	74,460
Additions		48,216			66,396
Reduction in revenue recognized		(38,470	)		(44,706	)
Gross closing balance	$	74,460		$	96,150
Impact of closing balance offset with contract liabilities		(29,425	)		(55,804	)
Closing balance (Note b)	$	45,035		$	40,346

(b) Included in "prepaid expenses and other current assets" and "other assets" in the consolidated balance sheet.

27. Net Revenues (Continued)

The following table provides details of the company’s contract cost assets:

	As of December 31, 2018				As of December 31, 2019
Particulars	Sales incentive programs		Transition activities		Sales incentive programs		Transition activities
Opening balance	$	23,227	$	139,284	$	25,891	$	134,302
Closing balance		25,891		134,302		35,366		170,132
Amortization		14,788		70,775		17,684		70,001

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Current assets
Cash and cash equivalents	$ 467,096	$ 368,396
Accounts receivable, net	914,255	774,184
Prepaid expenses and other current assets	170,325	212,477
Total current assets	1,551,676	1,355,057
Property, plant and equipment, net	254,035	212,715
Operating lease right-of-use assets	330,854
Deferred tax assets	89,715	74,566
Investment in equity affiliates		836
Intangible assets, net	230,861	177,087
Goodwill	1,574,466	1,393,832
Contract cost assets	205,498	160,193
Other assets	217,079	155,159
Total assets	4,454,184	3,529,445
Current liabilities
Short-term borrowings	70,000	295,000
Current portion of long-term debt	33,509	33,483
Accounts payable	21,981	42,584
Income taxes payable	43,186	33,895
Accrued expenses and other current liabilities	683,871	571,350
Operating leases liability	57,664
Total current liabilities	910,211	976,312
Long-term debt, less current portion	1,339,796	975,645
Operating leases liability	302,100
Deferred tax liabilities	3,990	8,080
Other liabilities	208,916	165,226
Total liabilities	2,765,013	2,125,263
Shareholders' equity
Preferred shares, $0.01 par value, 250,000,000 authorized, none issued
Common shares, $0.01 par value, 500,000,000 authorized, 189,346,101 and 190,118,181 issued and outstanding as of December 31, 2018 and December 31, 2019, respectively	1,896	1,888
Additional paid-in capital	1,570,575	1,471,301
Retained earnings	648,656	438,453
Accumulated other comprehensive income (loss)	(531,956)	(507,460)
Total equity	1,689,171	1,404,182
Commitments and contingencies
Total liabilities and equity	$ 4,454,184	$ 3,529,445

Consolidated Statements of Comprehensive Income (Loss) - USD ($)
$ in Thousands

3 Months Ended

12 Months Ended

Dec. 31, 2019

Sep. 30, 2019

Jun. 30, 2019

Mar. 31, 2019

Dec. 31, 2018

Sep. 30, 2018

Jun. 30, 2018

Mar. 31, 2018

Dec. 31, 2019

Dec. 31, 2018

Dec. 31, 2017

$ 82,198

$ 88,120

$ 73,722

$ 60,841

$ 79,147

$ 73,603

$ 64,574

$ 64,695

$ 304,881

$ 282,019

$ 263,111

^[1]

Net income (loss) on cash flow hedging derivatives, net of taxes

(20,297)

(109,656)

93,871

2,343

(46,293)

12,611

(6,542)

1,454

(3,787)

(24,496)

(154,495)

102,695

Redeemable non-controlling interest, Net income (loss)

$ 280,385

127,524

365,806

$ (761)

(761)

(2,270)

^[1]

Redeemable non-controlling interest, Other comprehensive income:

Redeemable non-controlling interest, Currency translation adjustments

(424)

(341)

Redeemable non-controlling interest, Other comprehensive income (loss)

(424)

(341)

Redeemable non-controlling interest, Comprehensive income (loss)

$ (1,185)

$ (2,611)

[1]

Cost of revenue, selling, general and administrative expenses, other income (expense) and income from operations for the year ended December 31, 2017 have been restated due to the adoption of ASU No. 2017-07 with effect from January 1, 2018. The impact of such restatement is not material to the Company’s consolidated results of operations, cash flows, financial position and disclosures.

Other Assets (Tables)

12 Months Ended

Dec. 31, 2019

Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]

Schedule of Other Assets

Other assets consist of the following:

	As of December 31,
	2018		2019
Contract asset (Note 27)	$	22,563	$	21,176
Advance income and non-income taxes		62,942		93,277
Deposits		25,984		36,342
Derivative instruments		9,571		3,086
Prepaid expenses		5,052		6,003
Accounts receivable due after one year		4,099		7,858
Others		24,948		15,853
Right of use (ROU) assets finance lease		—		33,484
	$	155,159	$	217,079

Net Revenues - Additional Information (Detail)	12 Months Ended
Net Revenues - Additional Information (Detail)	Dec. 31, 2019
Revenues [Abstract]
Billing cycle period	30 days

Segment Reporting - Net Revenues for Service Type (Detail) - USD ($)
$ in Thousands

3 Months Ended

12 Months Ended

Dec. 31, 2019

Sep. 30, 2019

Jun. 30, 2019

Mar. 31, 2019

Dec. 31, 2018

Sep. 30, 2018

Jun. 30, 2018

Mar. 31, 2018

Dec. 31, 2019

Dec. 31, 2018

Dec. 31, 2017

Business process outsourcing

$ 940,739

$ 888,799

$ 881,799

$ 809,206

$ 835,339

$ 747,978

$ 728,561

$ 688,912

$ 3,520,543

$ 3,000,790

$ 2,736,929

^[1]

Information technology services

2,974,212

2,502,806

2,264,335

Schedule Of Significant Accounting Policies [Line Items]

$ 546,331

$ 497,984

$ 472,594

[1]

Summary of Significant Accounting Policies - Summary of Impact of Adoption of Topic 842 on consolidated financial statements (Detail) - USD ($)
$ in Thousands

Dec. 31, 2019

Jan. 01, 2019

Dec. 31, 2018

Operating lease ROU assets

$ 170,325

$ 212,477

330,854

Other assets: Finance lease ROU assets

33,484

Other assets

217,079

155,159

254,035

212,715

Operating leases liability (current)

683,871

571,350

57,664

Operating leases liability (non-current)

302,100

Schedule Of Significant Accounting Policies [Line Items]

$ 208,916

$ 165,226

Topic 842

Operating lease ROU assets

$ 208,948

273,732

Other assets: Finance lease ROU assets

$ 35,955

Finance Lease, Right-of-use Asset, Statement of Financial Position [Extensible List]

us-gaap:OtherAssetsMember

Other assets

$ 150,033

210,372

Operating leases liability (current)

570,227

42,200

Operating leases liability (non-current)

258,378

Topic 842 | Adoption of ASC 842 Increase/(Decrease)

164,459

Schedule Of Significant Accounting Policies [Line Items]

Operating lease ROU assets

^[1]

(3,529)

273,732

Other assets: Finance lease ROU assets

^[2]

$ 35,955

Finance Lease, Right-of-use Asset, Statement of Financial Position [Extensible List]

us-gaap:OtherAssetsMember

Other assets

^[3]

$ (5,126)

^[4]

(2,343)

Operating leases liability (current)

^[5]

(1,123)

42,200

Operating leases liability (non-current)

258,378

Net income attributable to Genpact Limited shareholders

^[6]

$ (767)

[1]	Includes prepaid rent amounting to $3,160 and leasehold land amounting to $369, which have been reclassified to operating lease ROU assets and finance lease ROU assets, respectively.
[2]	The balance is included in “other assets” in the consolidated balance sheet.
[3]	Includes prepaid rent amounting to $284 and leasehold land amounting to $4,842, which have been reclassified to operating lease ROU assets and finance lease ROU assets, respectively.
[4]	Represents vehicles recognized as capital leases under ASC 840 and reclassified as a finance lease ROU asset.
[5]	Includes accrued lease liabilities of $4,562 adjusted with operating lease ROU assets offset by the additional current portion of finance lease liabilities of $3,439 recognized upon the adoption of ASC 842.
[6]	Includes accrued lease liabilities of $25,728 adjusted with operating lease ROU assets offset by additional finance lease liabilities of $24,961 recognized upon the adoption of ASC 842.

Consolidated Statements of Cash Flows - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2019

Dec. 31, 2018

Dec. 31, 2017

Operating activities

$ 304,881

$ 282,019

$ 263,111

^[1]

Redeemable non-controlling interest, Net income (loss)

(761)

(2,270)

^[1]

Adjustments to reconcile net income to net cash provided by (used for) operating activities:

304,881

281,258

260,841

^[1]

Depreciation and amortization

96,101

64,868

58,503

Amortization of debt issuance costs (including loss on extinguishment of debt)

1,779

3,975

1,884

Write-down of intangible assets and property, plant and equipment

32,612

38,850

36,412

^[1]

3,511

4,265

9,311

Reserve for doubtful receivables

7,443

1,857

9,819

Unrealized loss (gain) on revaluation of foreign currency asset/liability

(5,171)

3,352

(11,830)

Equity-method investment activity, net

4,543

^[1]

Deferred tax expense (benefit)

83,885

48,998

35,685

(16,315)

6,054

(10,391)

Loss (gain) on divestiture

5,668

Gain on exchange of non-monetary asset

(31,380)

(4,100)

Others, net

(2,229)

1,317

(685)

Change in operating assets and liabilities:

Increase in accounts receivable

(121,983)

(76,894)

(57,267)

Increase in prepaid expenses, other current assets, contract cost assets, operating lease right-of-use assets and other assets

(69,813)

(76,392)

(28,381)

Increase (decrease) in accounts payable

(21,375)

26,401

(2,155)

Increase in accrued expenses, other current liabilities, operating lease liabilities and other liabilities

157,580

5,993

46,581

Increase (decrease) in income taxes payable

8,346

5,597

4,640

Net cash provided by operating activities

427,888

339,511

359,078

Investing activities

Purchase of property, plant and equipment

(74,927)

(84,978)

(57,231)

Payment for internally generated intangible assets (including intangibles under development)

(33,834)

(75,439)

(16,441)

Proceeds from sale of property, plant and equipment

1,750

668

1,738

Investment in equity affiliates

(496)

Proceeds from sale of equity affiliates

2,168

Payment for business acquisitions, net of cash acquired

(252,276)

(111,571)

(284,822)

Proceeds from divestiture of business, net of cash divested

(4,738)

Payment for purchase of redeemable non-controlling interest

(4,730)

Net cash used for investing activities

(357,119)

(276,050)

(361,990)

Financing activities

Repayment of capital/finance lease obligations

(7,380)

(2,395)

(2,708)

Payment of debt issuance costs

(2,317)

(4,293)

(2,630)

Proceeds from long-term debt

400,000

129,186

350,000

Repayment of long-term debt

(34,000)

(166,186)

(40,000)

Proceeds from short-term borrowings

400,000

250,000

295,000

Repayment of short-term borrowings

(625,000)

(125,000)

(285,000)

Proceeds from issuance of common shares under stock-based compensation plans

19,670

14,034

15,528

Payment for net settlement of stock-based awards

(3,850)

(15,919)

(10,296)

Payment of earn-out/deferred consideration

(12,790)

(3,356)

(6,219)

Dividend paid

(64,671)

(57,102)

(46,686)

Payment for stock repurchased and retired

(30,000)

(154,058)

(219,784)

Payment for expenses related to stock repurchase

(15)

(98)

(16)

Net cash provided by/(used for) financing activities

39,647

(135,187)

47,189

Effect of exchange rate changes

(11,716)

(64,346)

37,568

Net increase (decrease) in cash and cash equivalents

110,416

(71,726)

44,277

Cash and cash equivalents at the beginning of the period

368,396

504,468

422,623

Cash and cash equivalents at the end of the period

467,096

368,396

504,468

Supplementary information

Cash paid during the period for interest (including interest rate swaps)

45,084

41,484

27,915

Cash paid during the period for income taxes (net of refunds)

104,217

81,411

66,238

Property, plant and equipment acquired under capital/finance lease obligations

5,008

$ 2,031

2,318

Non-cash transaction: Gain on exchange of non-monetary asset

$ (31,380)

$ (4,100)

[1]

Segment Reporting - Additional Information (Detail) - Segment	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Segment Reporting Disclosure [Line Items]
Number of operating segments	3
HMS
Segment Reporting Disclosure [Line Items]
Percentage of revenues	13.60%	8.90%	9.80%

Income Taxes - Remaining Tax Loss Carry Forwards Expiration (Detail) $ in Thousands	Dec. 31, 2019 USD ($)
US - Federal
Operating Loss Carryforwards [Line Items]
Tax loss carry forwards subject to expiration	$ 7,791
US - Federal \| 2037
Operating Loss Carryforwards [Line Items]
Tax loss carry forwards subject to expiration	7,791
Europe
Operating Loss Carryforwards [Line Items]
Tax loss carry forwards subject to expiration	69,992
Europe \| 2021
Operating Loss Carryforwards [Line Items]
Tax loss carry forwards subject to expiration	948
Europe \| 2022
Operating Loss Carryforwards [Line Items]
Tax loss carry forwards subject to expiration	1,635
Europe \| 2023
Operating Loss Carryforwards [Line Items]
Tax loss carry forwards subject to expiration	3,803
Europe \| 2024
Operating Loss Carryforwards [Line Items]
Tax loss carry forwards subject to expiration	405
Europe \| 2028
Operating Loss Carryforwards [Line Items]
Tax loss carry forwards subject to expiration	2
Europe \| 2034
Operating Loss Carryforwards [Line Items]
Tax loss carry forwards subject to expiration	18,820
Europe \| 2035
Operating Loss Carryforwards [Line Items]
Tax loss carry forwards subject to expiration	11,954
Europe \| 2036
Operating Loss Carryforwards [Line Items]
Tax loss carry forwards subject to expiration	32,425
Others
Operating Loss Carryforwards [Line Items]
Tax loss carry forwards subject to expiration	23,813
Others \| 2020
Operating Loss Carryforwards [Line Items]
Tax loss carry forwards subject to expiration	1,645
Others \| 2021
Operating Loss Carryforwards [Line Items]
Tax loss carry forwards subject to expiration	676
Others \| 2022
Operating Loss Carryforwards [Line Items]
Tax loss carry forwards subject to expiration	3,807
Others \| 2023
Operating Loss Carryforwards [Line Items]
Tax loss carry forwards subject to expiration	831
Others \| 2024
Operating Loss Carryforwards [Line Items]
Tax loss carry forwards subject to expiration	5,584
Others \| 2025
Operating Loss Carryforwards [Line Items]
Tax loss carry forwards subject to expiration	2,897
Others \| 2026
Operating Loss Carryforwards [Line Items]
Tax loss carry forwards subject to expiration	652
Others \| 2027
Operating Loss Carryforwards [Line Items]
Tax loss carry forwards subject to expiration	4,436
Others \| 2028
Operating Loss Carryforwards [Line Items]
Tax loss carry forwards subject to expiration	2,874
Others \| 2029
Operating Loss Carryforwards [Line Items]
Tax loss carry forwards subject to expiration	196
Others \| 2038
Operating Loss Carryforwards [Line Items]
Tax loss carry forwards subject to expiration	45
Others \| 2039
Operating Loss Carryforwards [Line Items]
Tax loss carry forwards subject to expiration	$ 170

Other Income (expense), net (Tables)

12 Months Ended

Dec. 31, 2019

Other Nonoperating Income Expense [Abstract]

Schedule of Other Income (Expense), Net

	Year ended December 31,
	2017			2018			2019
Government incentives	$	26,882		$	36,099		$	3,976
Other income/(expense)		(3,296	)		(338	)		1,810
Other Income (expense), net	$	23,586		$	35,761		$	5,786

Business Acquisitions - Barkawi Management Consultants GmbH and Co. KG and Certain Related Entities - Additional Information (Detail) - USD ($) $ in Thousands		12 Months Ended
	Aug. 30, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Business Acquisition [Line Items]
Payment for business acquisitions, net of cash acquired		$ 252,276	$ 111,571	$ 284,822
Goodwill		1,574,466	1,393,832	1,337,122
Goodwill deductible for tax purposes		282,524	187,546
Acquisition related cost		8,352	$ 2,362	$ 5,886
Barkawi
Business Acquisition [Line Items]
Date of acquisition	Aug. 30, 2018
Ownership percentage acquired	100.00%
Purchase consideration	$ 101,307
Payment for business acquisitions, net of cash acquired	95,625
Cash and cash equivalents	5,682
Cash consideration to acquired certain assets and assumed certain liabilities	$ 100,969
Consideration payable		$ 338
Acquired intangible assets, weighted average amortization period	3 years
Goodwill deductible for tax purposes	$ 64,457
Acquisition related cost	1,842
Acquired assets	17,314
Liabilities assumed	8,827
Recognized net deferred tax asset	892
Barkawi \| BCMI, CGRLH and HMS
Business Acquisition [Line Items]
Goodwill	79,928
Barkawi \| Customer-Related Intangible Assets
Business Acquisition [Line Items]
Intangible assets	10,200
Barkawi \| Marketing-Related Intangible Assets
Business Acquisition [Line Items]
Intangible assets	$ 1,800

Earnings Per Share - Additional Information (Detail) - shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Earnings Per Share [Abstract]
Number of stock awards outstanding but not included in the computation of diluted earnings per common share	1,809,069	2,410,230	1,007,480

Prepaid expenses and other current assets (Tables)

12 Months Ended

Dec. 31, 2019

Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]

Schedule of Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets consist of the following:

	As of December 31,
	2018		2019
Advance income and non-income taxes	$	58,701	$	43,763
Contract asset (Note 27)		22,472		19,170
Prepaid expenses		25,996		29,734
Derivative instruments		34,528		18,223
Employee advances		3,772		4,209
Deposits		2,758		1,784
Advances to suppliers		1,998		4,289
Others		62,252		49,153
	$	212,477	$	170,325

Derivative financial instruments

12 Months Ended

Dec. 31, 2019

Derivative Instruments And Hedging Activities Disclosure [Abstract]

Derivative financial instruments

7. Derivative financial instruments

The Company is exposed to the risk of rate fluctuations on foreign currency assets and liabilities and on 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 and interest rate risks. These derivative financial instruments are largely deliverable and non-deliverable forward foreign exchange contracts and interest rate swaps. The Company enters into these contracts with counterparties that are banks or other financial institutions, and the Company considers the risk of non-performance by such counterparties not to be material. The forward foreign exchange contracts and interest rate swaps mature over periods of up to 48 months and the forecasted transactions are expected to occur during the same periods.

7. Derivative financial instruments (Continued)

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, 2018		As of December 31, 2019		As of December 31, 2018			As of December 31, 2019
Foreign exchange forward contracts denominated in:
United States Dollars (sell) Indian Rupees (buy)	$	1,439,000	$	1,305,000	$	(3,643	)	$	(5,740	)
United States Dollars (sell) Philippines Peso (buy)		55,800		66,600		(1,510	)		462
Euro (sell) United States Dollars (buy)		136,412		122,337		4,804			4,135
Pound Sterling (buy) United States Dollars (sell)		128		—		(128	)		—
Singapore Dollars (buy) United States Dollars (sell)		—		10,017		—			38
Euro (sell) Romanian Leu (buy)		41,198		26,918		(299	)		(314	)
Japanese Yen (sell) Chinese Renminbi (buy)		40,568		29,350		(2,195	)		(258	)
Pound Sterling (sell) United States Dollars (buy)		27,517		9,089		495			383
Australian Dollars (sell) United States Dollars (buy)		89,780		35,972		3,548			1,924
United States Dollars (sell) Hungarian Font (buy)		—		20,500		—			162
Hungarian Font (Sell) Euro (buy)		—		9,534		—			(157	)
Interest rate swaps (floating to fixed)		507,425		477,604		7,782			(3,565	)
						8,854			(2,930	)

(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, foreign exchange, interest rate or other market risks. However, the amounts exchanged are based on the notional amounts and other provisions of the underlying derivative financial instrument agreements. Notional amounts are denominated in U.S. dollars.

(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.

7. Derivative financial instruments (Continued)

FASB guidance on derivatives and hedging requires companies to recognize all derivative instruments as either assets or liabilities at fair value in the balance sheet. In accordance with the FASB guidance on derivatives and hedging, the Company designates foreign exchange forward contracts and interest rate swaps as cash flow hedges. Foreign exchange forward contracts are entered into to cover the effects of future exchange rate variability on forecasted revenue and purchases of services, and interest rate swaps are entered into to cover interest rate fluctuation risk. In addition to this program, the Company uses 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, that are denominated in currencies other than the Company’s underlying functional currency.

The fair values of the Company’s 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, 2018		As of December 31, 2019		As of December 31, 2018		As of December 31, 2019
Assets
Prepaid expenses and other current assets	$	23,038	$	16,214	$	11,490	$	2,009
Other assets	$	9,571	$	3,086	$	—	$	—
Liabilities
Accrued expenses and other current liabilities	$	15,148	$	6,152	$	225	$	814
Other liabilities	$	19,872	$	17,273	$	—	$	—

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:

	Year ended December 31,
	2017						2018						2019
	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	$	37,461	$	(13,979)	$	23,482	$	50,529	$	(14,436)	$	36,093	$	(2,411)	$	(5,524)		(7,935)
Adoption of ASU 2018-02 (refer note 25)		—		—		—		—		2,265		2,265		—		—		—
Net gains (losses) reclassified into statement of income on completion of hedged transactions (Note a)		54,494		(17,725)		36,769		9,336		(1,073)		8,263		19,401		(7,212)		12,189
Changes in fair value of effective portion of outstanding derivatives, net		67,562		(18,182)		49,380		(43,604)		5,574		(38,030)		17,686		(3,154)		14,532
Gain (loss) on cash flow hedging derivatives, net		13,068		(457)		12,611		(52,940)		6,647		(46,293)		(1,715)		4,058		2,343
Closing balance	$	50,529	$	(14,436)	$	36,093	$	(2,411)	$	(5,524)	$	(7,935)	$	(4,126)	$	(1,466)	$	(5,592)

*The tax (expense) benefit includes the effect of novating certain hedging instruments as part of an intercompany transfer.

7. Derivative financial instruments (Continued)

The gains or losses recognized in other comprehensive income (loss) and their effects on financial performance are summarized below:

	Amount of Gain (Loss)						Location of Gain (Loss)	Amount of Gain (Loss) reclassified
Derivatives in	recognized in OCI on						reclassified	from OCI into Statement of Income
Cash Flow	Derivatives (Effective Portion)						from OCI into	(Effective Portion)
Hedging	Year ended December 31,						Statement of Income	Year ended December 31,
Relationships	2017		2018		2019		(Effective Portion)	2017		2018		2019
Forward foreign exchange contracts	$	66,037	$	(45,840)	$	24,581	Revenue	$	5,858	$	(716)	$	6,782
Interest rate swaps		1,525		2,236		(6,895)	Cost of revenue		37,849		4,723		6,435
							Selling, general and administrative expenses		10,849		1,543		1,732
							Interest expense		(62)		3,786		4,452
	$	67,562	$	(43,604)	$	17,686		$	54,494	$	9,336	$	19,401

There were no gains (losses) recognized in income on the ineffective portion of derivatives and excluded from effectiveness testing for the years ended December 31, 2017, 2018 and 2019, respectively.

Non-designated Hedges

		Amount of Gain (Loss) recognized in Statement of Income on Derivatives
		Year ended December 31,
Derivatives not designated as hedging instruments	Location of Gain (Loss) recognized in Statement of Income on Derivatives	2017		2018			2019
Forward foreign exchange contracts (Note a)	Foreign exchange gains (losses), net	$	16,696	$	(6,240	)	$	4,299
		$	16,696	$	(6,240	)	$	4,299

(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.

Segment reporting (Tables)

12 Months Ended

Dec. 31, 2019

Segment Reporting [Abstract]

Schedule of Revenue and Adjusted Income from Operations by Reporting Segments

Revenues and adjusted income from operations for each of the Company’s segments for the year ended December 31, 2019 were as follows:

	Reportable segments
	BCMI		CGRLH		HMS		Others*				Total
Revenues, net		1,078,844		1,107,534		1,348,635		(14,470	)			3,520,543
Adjusted income from operations		115,998		161,515		238,129	43,199			#		558,841
Stock-based compensation												(83,885	)
Amortization of acquired intangible assets (other than included above)												(31,458	)
Acquisition-related expenses												(8,352	)
Foreign exchange gains (losses), net												7,729
Interest income (expense), net												(43,458	)
Income tax expense												(94,536	)
Net income attributable to Genpact Limited shareholders												304,881

Revenues and adjusted income from operations for each of the Company’s segments for the year ended December 31, 2018 were as follows:

	Reportable segments
	BCMI		CGRLH		HMS		Others**		Total
Revenues, net		1,079,673		903,225		1,005,070		12,822		3,000,790
Adjusted income from 0perations		148,712		116,705		177,209		30,688		473,314
Stock-based compensation										(48,998	)
Amortization of acquired intangible assets (other than included above)										(37,292	)
Acquisition-related expenses										(2,362	)
Foreign exchange gains (losses), net										15,239
Interest income (expense), net										(37,119	)
Income tax expense										(80,763	)
Net income attributable to Genpact Limited shareholders										282,019

Revenues and adjusted income from operations for the Company’s segments for the year ended December 31, 2017 were as follows:

	Reportable segments
	BCMI		CGRLH		HMS		Others***		Total
Revenues, net		1,054,660		852,170		827,528		2,571		2,736,929
Adjusted income from operations		150,545		84,908		126,238		67,939		429,630
Stock-based compensation										(35,685	)
Amortization of acquired intangible assets (other than included above)										(35,467	)
Acquisition-related expenses										(5,886	)
Foreign exchange gains (losses), net										1,996
Interest income (expense), net										(31,735	)
Income tax expense										(59,742	)
Net income attributable to Genpact Limited Shareholders										263,111

Net Revenues for Service Type

Net revenues by service type are as follows:

	Year ended December 31,
	2017		2018		2019
Business process outsourcing	$	2,264,335	$	2,502,806	$	2,974,212
Information technology services		472,594		497,984		546,331
Total net revenues	$	2,736,929	$	3,000,790	$	3,520,543

These services are provided in each of the Company’s three segments.

Net Revenues from Geographic Areas Based on Location of Service Delivery Centers

Net revenues from geographic areas based on the location of the Company’s service delivery centers are as follows. A portion of net revenues attributable to India consists of net revenues for services performed by delivery centers in India or at clients’ premises outside of India by business units or personnel normally based in India.

	Year ended December 31,
	2017		2018		2019
India	$	1,712,783	$	1,739,455	$	1,890,897
Asia, other than India		286,338		327,462		356,726
North and Latin America		455,059		641,716		863,748
Europe		282,749		292,157		409,172
Total net revenues	$	2,736,929	$	3,000,790	$	3,520,543

Property, Plant and Equipment, Net by Geographic Areas

Property, plant and equipment, net by geographic region are as follows:

	As of December 31,
	2018		2019
India	$	130,824	$	161,227
Asia, other than India		14,866		17,212
North and Latin America		46,763		58,499
Europe		20,262		17,097
Total	$	212,715	$	254,035

Income Taxes - Activities Related to Unrecognized Tax Benefits (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Tax Uncertainties [Abstract]
Beginning balance	$ 26,722	$ 26,060
Increase related to prior year tax positions, including recorded in acquisition accounting	1,684	1,851
Decrease related to prior year tax positions	(1,232)	(153)
Decrease related to prior year tax position due to lapse of applicable statute of limitation	(135)	(1,841)
Increase related to current year tax positions, including recorded in acquisition accounting	4,270	2,408
Effect of exchange rate changes	(280)	(1,603)
Ending balance	$ 31,029	$ 26,722

Fair Value Measurements - Roll-Forward of Fair Value of Earn-out Consideration Categorized as Level 3 in Fair Value Hierarchy (Detail) - Business Acquisition Contingent Consideration - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2019

Dec. 31, 2018

Fair Value Liabilities Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]

Earn-out consideration payable in connection with acquisitions

$ 17,073

$ 24,732

21,701

Payments made on earn-out consideration

^[1]

(17,098)

(3,356)

Change in fair value of earn out consideration

^[2]

(5,655)

Others

^[3]

508

1,352

$ 22,184

$ 17,073

[1]	Includes the interest payment on earn-out consideration in excess of the acquisition date fair value, which is included in “cash flows from operating activities” amounting to $0 and $4,308 for the year ended December 31, 2018 and 2019, respectively.
[2]	Changes in the fair value of earn-out consideration are reported in “other operating (income) expense, net” in the consolidated statements of income.
[3]	“Others” is comprised of interest expense included in “interest income (expense), net” and the impact of changes in foreign exchange reported in “foreign exchange gains (losses), net” in the consolidated statements of income. This also includes a cumulative translation adjustment reported as a component of other comprehensive income (loss).

Commitments and Contingencies - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Commitments And Contingencies [Line Items]
Bank guarantees and letter of credits, outstanding	$ 9,585	$ 9,487
Capital Addition Purchase Commitments
Commitments And Contingencies [Line Items]
Commitments and contingencies	$ 5,368	$ 4,859

Employee Benefit Plans - Weighted Average Assumptions used to Determine Benefit Obligations, Philippines Plan (Detail) - Benefit Obligations Of Philippines Plan	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Defined Benefit Plan Disclosure [Line Items]
Discount rate	5.22%	7.53%
Rate of increase in compensation per annum	6.00%	6.00%

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

Dec. 31, 2019

Dec. 31, 2018

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

$ (2,930,000)

$ 8,854,000

United States Dollars (sell) Indian Rupees (buy)

Derivative financial instrument, balance sheet exposure asset (liability)

1,305,000,000

^[1]

1,439,000,000

^[2]

^[1]

(5,740,000)

(3,643,000)

United States Dollars (sell) Philippines Peso (buy)

Derivative financial instrument, balance sheet exposure asset (liability)

66,600,000

^[1]

55,800,000

^[2]

^[1]

462,000

(1,510,000)

Euro (sell) United States Dollars (buy)

Derivative financial instrument, balance sheet exposure asset (liability)

122,337,000

^[1]

136,412,000

^[2]

^[1]

4,135,000

4,804,000

Pound Sterling (buy) United States Dollars (sell)

Derivative financial instrument, balance sheet exposure asset (liability)

^[2]

128,000

^[1]

(128,000)

Singapore Dollars (buy) United States Dollars (sell)

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

10,017,000

^[1]

38,000

Euro (sell) Romanian Leu (buy)

Derivative financial instrument, balance sheet exposure asset (liability)

26,918,000

^[1]

41,198,000

^[2]

^[1]

(314,000)

(299,000)

Japanese Yen (sell) Chinese Renminbi (buy)

Derivative financial instrument, balance sheet exposure asset (liability)

29,350,000

^[1]

40,568,000

^[2]

^[1]

(258,000)

(2,195,000)

Pound Sterling (sell) United States Dollars (buy)

Derivative financial instrument, balance sheet exposure asset (liability)

9,089,000

^[1]

27,517,000

^[2]

^[1]

383,000

495,000

Australian Dollars (sell) United States Dollars (buy)

Derivative financial instrument, balance sheet exposure asset (liability)

35,972,000

^[1]

89,780,000

^[2]

^[1]

1,924,000

3,548,000

United States Dollars (sell) Hungarian Font (buy)

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

20,500,000

^[1]

162,000

Interest Rate Swap Floating To Fixed [Member]

Derivative financial instrument, balance sheet exposure asset (liability)

477,604,000

^[1]

507,425,000

^[2]

^[1]

(3,565,000)

$ 7,782,000

Hungarian Font (Sell) Euro (buy)

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

9,534,000

^[1]

$ (157,000)

[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]

Guarantor Financial Information - Condensed Consolidating Balance Sheet (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Current assets
Cash and cash equivalents	$ 467,096	$ 368,396
Accounts receivable, net	914,255	774,184
Prepaid expenses and other current assets	170,325	212,477
Total current assets	1,551,676	1,355,057
Property, plant and equipment, Net	254,035	212,715
Operating lease right-of-use assets	330,854
Deferred tax assets	89,715	74,566
Investment in equity affiliates		836
Intangible assets, net	230,861	177,087
Goodwill	1,574,466	1,393,832	$ 1,337,122
Contract cost assets	205,498	160,193
Other assets	217,079	155,159
Total assets	4,454,184	3,529,445
Current liabilities
Short-term borrowings	70,000	295,000
Current portion of long-term debt	33,509	33,483
Accounts payable	21,981	42,584
Income taxes payable	43,186	33,895
Accrued expenses and other current liabilities	683,871	571,350
Operating leases liability	57,664
Total current liabilities	910,211	976,312
Long-term debt, less current portion	1,339,796	975,645
Operating leases liability	302,100
Deferred tax liabilities	3,990	8,080
Other liabilities	208,916	165,226
Total liabilities	2,765,013	2,125,263
Shareholders' equity	1,689,171	1,404,182	$ 1,424,044	$ 1,286,648
Total liabilities and equity	4,454,184	3,529,445
Eliminations
Current assets
Intercompany Accounts receivable, net	(84,803)	(89,958)
Intercompany loans	(2,991,496)	(2,284,486)
Intercompany other receivable	(343,734)	(203,544)
Total current assets	(3,420,033)	(2,577,988)
Intercompany loans	(600,000)	(600,000)
Investment in subsidiaries	(4,590,544)	(4,179,210)
Investment in debentures/bonds, intercompany	(594,964)	(622,312)
Intercompany other receivable	(89,460)	(83,169)
Total assets	(9,295,000)	(8,062,679)
Current liabilities
Current portion of Intercompany loans	(2,991,496)	(2,284,486)
Intercompany accounts payable	(84,803)	(89,958)
Intercompany other payable	(343,734)	(203,544)
Total current liabilities	(3,420,033)	(2,577,988)
Intercompany other payable	(89,460)	(83,169)
Intercompany loans and debenture, less current portion	(1,194,964)	(1,222,312)
Total liabilities	(4,704,456)	(3,883,469)
Shareholders' equity	(4,590,544)	(4,179,210)
Total liabilities and equity	(9,295,000)	(8,062,679)
Issuer/Subsidiary \| Reportable Legal Entities
Current assets
Cash and cash equivalents	7,435	12,797
Intercompany Accounts receivable, net	84,803	89,958
Intercompany loans	1,003,032	447,578
Intercompany other receivable	61,456	33,224
Prepaid expenses and other current assets	3,383	2,242
Total current assets	1,160,109	585,799
Property, plant and equipment, Net	374	388
Intercompany loans	100,000	100,000
Investment in subsidiaries	583,600	548,654
Investment in debentures/bonds, intercompany	476,571	571,919
Other assets	311	682
Total assets	2,320,965	1,807,442
Current liabilities
Short-term borrowings		100,000
Current portion of Intercompany loans	232,027	128,572
Current portion of long-term debt	4,963	4,961
Accounts payable	1,176	1,636
Intercompany other payable	56,936	47,844
Accrued expenses and other current liabilities	8,062	5,248
Total current liabilities	303,164	288,261
Long-term debt, less current portion	833,358	440,665
Intercompany loans and debenture, less current portion	500,000	500,000
Other liabilities		197
Total liabilities	1,636,522	1,229,123
Shareholders' equity	684,443	578,319
Total liabilities and equity	2,320,965	1,807,442
Parent Company \| Reportable Legal Entities
Current assets
Cash and cash equivalents	2,029	2,505
Intercompany loans	12,400	1,300
Intercompany other receivable	124,043	52,783
Prepaid expenses and other current assets	977	1,278
Total current assets	139,449	57,866
Investment in subsidiaries	3,362,390	3,073,467
Investment in debentures/bonds, intercompany	118,393	50,393
Intercompany other receivable	89,460	83,169
Other assets	85
Total assets	3,709,777	3,264,895
Current liabilities
Current portion of Intercompany loans	1,971,037	1,849,537
Accounts payable	122	520
Intercompany other payable	110,974	70,973
Accrued expenses and other current liabilities	3,886	5,157
Total current liabilities	2,086,019	1,926,187
Other liabilities	217	154
Total liabilities	2,086,236	1,926,341
Shareholders' equity	1,623,541	1,338,554
Total liabilities and equity	3,709,777	3,264,895
Non-Guarantor Subsidiaries \| Reportable Legal Entities
Current assets
Cash and cash equivalents	457,632	353,094
Accounts receivable, net	914,255	774,184
Intercompany loans	1,976,064	1,835,608
Intercompany other receivable	158,234	117,537
Prepaid expenses and other current assets	165,965	208,957
Total current assets	3,672,150	3,289,380
Property, plant and equipment, Net	253,661	212,327
Operating lease right-of-use assets	330,854
Intercompany loans	500,000	500,000
Deferred tax assets	89,715	74,566
Investment in subsidiaries	644,554	557,089
Investment in equity affiliates		836
Intangible assets, net	230,861	177,087
Goodwill	1,574,466	1,393,832
Contract cost assets	205,498	160,193
Other assets	216,683	154,477
Total assets	7,718,442	6,519,787
Current liabilities
Short-term borrowings	70,000	195,000
Current portion of Intercompany loans	788,432	306,377
Current portion of long-term debt	28,546	28,522
Accounts payable	20,683	40,428
Intercompany accounts payable	84,803	89,958
Income taxes payable	43,186	33,895
Intercompany other payable	175,824	84,727
Accrued expenses and other current liabilities	671,923	560,945
Operating leases liability	57,664
Total current liabilities	1,941,061	1,339,852
Long-term debt, less current portion	506,438	534,980
Operating leases liability	302,100
Deferred tax liabilities	3,990	8,080
Intercompany other payable	89,460	83,169
Intercompany loans and debenture, less current portion	694,964	722,312
Other liabilities	208,699	164,875
Total liabilities	3,746,711	2,853,268
Shareholders' equity	3,971,731	3,666,519
Total liabilities and equity	$ 7,718,442	$ 6,519,787

Accounts Receivable, Net of Reserve for Doubtful Receivables - Reserve for Doubtful Receivables (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Receivables [Abstract]
Opening balance	$ 23,960	$ 23,660	$ 15,519
Additions due to acquisitions	1,004		235
Additions charged/reversal released to cost and expense	7,443	1,857	9,819
Deductions/effect of exchange rate fluctuations	(2,438)	(1,557)	(1,913)
Closing balance	$ 29,969	$ 23,960	$ 23,660

Employee Benefit Plans - Weighted Average Assumptions used to Determine Plan Costs, Philippines Plan (Detail) - Philippines Plan Costs	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Defined Benefit Plan Disclosure [Line Items]
Discount rate	7.53%	5.97%	5.54%
Rate of increase in compensation per annum	6.00%	8.00%	8.00%
Expected long term rate of return on plan assets per annum	1.00%	4.00%	4.00%

Other Liabilities - Schedule of Other Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Other Liabilities Disclosure [Abstract]
Accrued employee cost	$ 8,729	$ 6,341
Earn-out consideration	15,800	198
Retirement benefits	48,191	50,370
Derivative instruments	17,273	19,872
Contract liabilities (Note 27)	78,613	53,796
Finance lease liability	20,725
Others	19,585	32,935
Capital lease obligations		1,714
Other Liabilities	$ 208,916	$ 165,226

Employee Benefit Plans - Net Defined Benefit Plan Costs (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Compensation And Retirement Disclosure [Abstract]
Service costs	$ 8,915	$ 7,833	$ 7,735
Interest costs	4,667	3,822	3,252
Amortization of actuarial loss	1,384	806	1,177
Expected return on plan assets	(2,605)	(2,435)	(2,412)
One-time cost	202		209
Special termination benefits			426
Net defined benefit plan costs	$ 12,563	$ 10,026	$ 10,387

Employee Benefit Plans - Amounts Contributed to Defined Contribution Plans in Various Jurisdictions (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	$ 86,065	$ 69,179	$ 61,221
India
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	29,729	23,877	22,242
U.K.
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	12,312	9,619	7,823
China
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	18,819	17,625	15,950
Other Regions
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	5,804	4,604	4,059
U.S.
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	$ 19,401	$ 13,454	$ 11,147

Leases (Tables)

12 Months Ended

Dec. 31, 2019

Leases [Abstract]

Components of Lease Cost of Operating and Finance Leases

The components of lease cost for operating and finance leases for the year ended December 31, 2019 are summarized below:

	Year ended December 31, 2019
Finance lease cost:
Amortization of ROU assets (Note a)		9,302
Interest on lease liabilities (Note b)		2,997
Operating lease cost (Note c)		74,436
Short-term lease cost (Note c)		438
Variable lease cost (Note c)		4,052
Total lease cost	$	91,225


	a)	Included in “depreciation and amortization” in the consolidated statements of income.
	b)	Included in “interest income (expense), net” in the consolidated statements of income.
	c)	Included in “cost of revenue” and “selling, general and administrative expenses” in the consolidated statements of income.

Schedule of Other Information

Other information

Weighted-average remaining lease term—finance leases	3.9 years
Weighted-average remaining lease term—operating leases	6.77 years
Weighted-average discount rate—finance leases		9.20	%
Weighted-average discount rate—operating leases		6.87	%

12. Leases (Continued)

	Year ended December 31, 2019
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from finance leases	$	2,859
Operating cash flows from operating leases	$	72,645
Financing cash flows from finance leases	$	7,380

Guarantor financial information (Tables)

12 Months Ended

Dec. 31, 2019

Guarantor Financial Information [Abstract]

Condensed Consolidating Balance Sheet

Condensed Consolidating Balance Sheet

	As of December 31, 2019
	Issuer/ Subsidiary		Parent/ Guarantor		Non- Guarantor Subsidiaries		Eliminations			Consolidated
Assets
Current assets
Cash and cash equivalents		7,435	$	2,029	$	457,632	$	—		$	467,096
Intercompany Accounts receivable, net		84,803		—		—		(84,803	)		—
Accounts receivable, net		-		—		914,255		—			914,255
Intercompany loans		1,003,032		12,400		1,976,064		(2,991,496	)		—
Intercompany other receivable		61,456		124,043		158,234		(343,734	)		—
Prepaid expenses and other current assets		3,383		977		165,965		-			170,325
Total current assets	$	1,160,109	$	139,449	$	3,672,150	$	(3,420,033	)	$	1,551,676
Property, plant and equipment, Net		374		—		253,661		—			254,035
Operating lease right-of-use assets		—		—		330,854		—			330,854
Intercompany loans		100,000		—		500,000		(600,000	)		—
Deferred tax assets		—		—		89,715		—			89,715
Investment in subsidiaries		583,600		3,362,390		644,554		(4,590,544	)		—
Investment in debentures/bonds, intercompany		476,571		118,393		—		(594,964	)		—
Intercompany other receivable		—		89,460		—		(89,460	)		—
Intangible assets, net		—		—		230,861		—			230,861
Goodwill		—		—		1,574,466		—			1,574,466
Contract cost assets		—		—		205,498		—			205,498
Other assets		311		85		216,683		—			217,079
Total assets	$	2,320,965	$	3,709,777	$	7,718,442	$	(9,295,000	)	$	4,454,184

Liabilities and equity
Current liabilities
Short-term borrowings	$	—	$	—	$	70,000	$	—		$	70,000
Current portion of Intercompany loans		232,027		1,971,037		788,432		(2,991,496	)		—
Current portion of long-term debt		4,963		—		28,546		—			33,509
Accounts payable		1,176		122		20,683		—			21,981
Intercompany accounts payable		—		—		84,803		(84,803	)		—
Income taxes payable		—		—		43,186		—			43,186
Intercompany other payable		56,936		110,974		175,824		(343,734	)		—
Accrued expenses and other current liabilities		8,062		3,886		671,923		—			683,871
Operating leases liability		—		—		57,664		—			57,664
Total current liabilities	$	303,164	$	2,086,019	$	1,941,061	$	(3,420,033	)	$	910,211
Long-term debt, less current portion		833,358		—		506,438		—			1,339,796
Operating leases liability		—		—		302,100		—			302,100
Deferred tax liabilities		—		—		3,990		—			3,990
Intercompany other payable		—		—		89,460		(89,460	)		—
Intercompany loans and debenture, less current portion		500,000		—		694,964		(1,194,964	)		—
Other liabilities		—		217		208,699		—			208,916
Total liabilities	$	1,636,522	$	2,086,236	$	3,746,711	$	(4,704,456	)	$	2,765,013

Shareholders' equity		684,443		1,623,541		3,971,731		(4,590,544	)		1,689,171
Total liabilities and equity	$	2,320,965	$	3,709,777	$	7,718,442	$	(9,295,000	)	$	4,454,184

33. Guarantor financial information (Continued) Condensed Consolidating Balance Sheet

	As of December 31, 2018
	Issuer/ Subsidiary		Parent/ Guarantor		Non- Guarantor Subsidiaries		Eliminations			Consolidated
Assets
Current assets
Cash and cash equivalents	$	12,797	$	2,505	$	353,094	$	—		$	368,396
Intercompany Accounts receivable, net		89,958		—		—		(89,958	)		—
Accounts receivable, net		—		—		774,184		—			774,184
Intercompany loans		447,578		1,300		1,835,608		(2,284,486	)		—
Intercompany other receivable		33,224		52,783		117,537		(203,544	)		—
Prepaid expenses and other current assets		2,242		1,278		208,957		—			212,477
Total current assets	$	585,799	$	57,866	$	3,289,380	$	(2,577,988	)	$	1,355,057
Property, plant and equipment, Net		388		—		212,327		—			212,715
Intercompany loans		100,000		—		500,000		(600,000	)		—
Deferred tax assets		—		—		74,566		—			74,566
Investment in subsidiaries		548,654		3,073,467		557,089		(4,179,210	)		—
Investment in equity affiliates		—		—		836		—			836
Investment in debentures/bonds, intercompany		571,919		50,393		—		(622,312	)		—
Intercompany other receivable		—		83,169		—		(83,169	)		—
Intangible assets, net		—		—		177,087		—			177,087
Goodwill		—		—		1,393,832		—			1,393,832
Contract cost assets		—		—		160,193		—			160,193
Other assets		682		—		154,477		—			155,159
Total assets	$	1,807,442	$	3,264,895	$	6,519,787	$	(8,062,679	)	$	3,529,445

Liabilities and equity
Current liabilities
Short-term borrowings	$	100,000	$	—	$	195,000	$	—		$	295,000
Current portion of Intercompany loans		128,572		1,849,537		306,377		(2,284,486	)		—
Current portion of long-term debt		4,961		—		28,522		—			33,483
Accounts payable		1,636		520		40,428		—			42,584
Intercompany accounts payable		—		—		89,958		(89,958	)		—
Income taxes payable		—		—		33,895		—			33,895
Intercompany other payable		47,844		70,973		84,727		(203,544	)		—
Accrued expenses and other current liabilities		5,248		5,157		560,945		—			571,350
Total current liabilities	$	288,261	$	1,926,187	$	1,339,852	$	(2,577,988	)	$	976,312
Long-term debt, less current portion		440,665		—		534,980		—			975,645
Deferred tax liabilities		—		—		8,080		—			8,080
Intercompany other payable		—		—		83,169		(83,169	)		—
Intercompany loans and debenture, less current portion		500,000		—		722,312		(1,222,312	)		—
Other liabilities		197		154		164,875		—			165,226
Total liabilities	$	1,229,123	$	1,926,341	$	2,853,268	$	(3,883,469	)	$	2,125,263

Shareholders' equity		578,319		1,338,554		3,666,519		(4,179,210	)		1,404,182
Total liabilities and equity	$	1,807,442	$	3,264,895	$	6,519,787	$	(8,062,679	)	$	3,529,445

Condensed Consolidating Statement of Income (Loss)

33. Guarantor financial information (Continued) Condensed Consolidating Statement of Income (Loss)

	Year ended December 31, 2019
	Issuer/ Subsidiary			Parent/ Guarantor			Non- Guarantor Subsidiaries			Eliminations			Consolidated
Net revenues	$	59,657		$	—		$	3,520,543		$	(59,657	)	$	3,520,543
Cost of revenue		—			—			2,294,688			—			2,294,688
Gross profit	$	59,657		$	—		$	1,225,855		$	(59,657	)	$	1,225,855

Operating expenses:
Selling, general and administrative expenses		10,753			31,475			812,330			(59,657	)		794,901
Amortization of acquired intangible assets		—			—			32,612			—			32,612
Other operating (income) expense, net		—			—			(31,034	)		—			(31,034	)
Income (loss) from operations	$	48,904		$	(31,475	)	$	411,947			—		$	429,376
Foreign exchange gains (losses), net		613			119			6,997			—			7,729
Interest income (expense), net		(22,356	)		—			(21,102	)		—			(43,458	)
Intercompany interest income (expense), net		76,905			(22,206	)		(54,699	)		—			—
Other income (expense), net		30			—			5,756			—			5,786
Income (loss) before equity-method investment activity, net and income tax expense	$	104,096		$	(53,562	)	$	348,899			—		$	399,433
Gain (loss) on equity-method investment activity, net		21,599			358,443			97,580			(477,638	)		(16	)
Income before income tax expense	$	125,695		$	304,881		$	446,479		$	(477,638	)	$	399,417
Income tax expense		6,516			—			88,020			—			94,536
Net income	$	119,179		$	304,881		$	358,459		$	(477,638	)	$	304,881
Net loss attributable to redeemable non-controlling interest		—			—			—			—			—
Net income attributable to Genpact Limited shareholders	$	119,179		$	304,881		$	358,459		$	(477,638	)	$	304,881

Condensed Consolidating Statement of Income (Loss)

	Year ended December 31, 2018
	Issuer/ Subsidiary			Parent/ Guarantor			Non-Guarantor Subsidiaries			Eliminations			Consolidated
Net revenues	$	50,356		$	—		$	3,000,790		$	(50,356	)	$	3,000,790
Cost of revenue		—			5,188			1,916,580			—			1,921,768
Gross profit	$	50,356		$	(5,188	)	$	1,084,210		$	(50,356	)	$	1,079,022

Operating expenses:
Selling, general and administrative expenses		11,324			23,703			709,260			(50,422	)		693,865
Amortization of acquired intangible assets		48			—			38,802			—			38,850
Other operating (income) expense, net		(17,599	)		—			15,754			—			(1,845	)
Income (loss) from operations	$	56,583		$	(28,891	)	$	320,394		$	66		$	348,152
Foreign exchange gains (losses), net		449			845			13,945			—			15,239
Interest income (expense), net		(16,504	)		—			(20,615	)		—			(37,119	)
Intercompany interest income (expense), net		77,857			(19,279	)		(58,578	)		—			—
Other income (expense), net		—			—			35,761			—			35,761
Income (loss) before equity-method investment activity, net and income tax expense	$	118,385		$	(47,325	)	$	290,907		$	66		$	362,033
Gain (loss) on equity-method investment activity, net		62,501			346,960			123,291			(532,764	)		(12	)
Income before income tax expense	$	180,886		$	299,635		$	414,198		$	(532,698	)	$	362,021
Income tax expense		6,124			—			74,639			—			80,763
Net income	$	174,762		$	299,635		$	339,559		$	(532,698	)	$	281,258
Net loss attributable to redeemable non-controlling interest					—			761			—			761
Net income attributable to Genpact Limited shareholders	$	174,762		$	299,635		$	340,320		$	(532,698	)	$	282,019

33. Guarantor financial information (Continued) Condensed Consolidating Statement of Income (Loss)

	Year ended December 31, 2017
	Issuer/ Subsidiary			Parent/ Guarantor			Non-Guarantor Subsidiaries			Eliminations			Consolidated
Net revenues	$	46,722		$	—		$	2,736,929		$	(46,722	)	$	2,736,929
Cost of revenue		—			—			1,681,438			—			1,681,438
Gross profit	$	46,722		$	—		$	1,055,491		$	(46,722	)	$	1,055,491

Operating expenses:
Selling, general and administrative expenses		9,859			21,076			728,145			(69,619	)		689,461
Amortization of acquired intangible assets		—			—			36,412			—			36,412
Other operating (income) expense, net		(3,412	)		—			1,751			—			(1,661	)
Income (loss) from operations	$	40,275		$	(21,076	)	$	289,183		$	22,897		$	331,279
Foreign exchange gains (losses), net		3,312			2			(1,318	)		—			1,996
Interest income (expense), net		(11,375	)		—			(20,360	)		—			(31,735	)
Intercompany interest income (expense), net		47,547			(10,148	)		(37,399	)		—			—
Other income (expense), net		18,391			—			5,195			—			23,586
Income (loss) before equity-method investment activity, net and income tax expense	$	98,150		$	(31,222	)	$	235,301		$	22,897		$	325,126
Gain (loss) on equity-method investment activity, net		(15,058	)		294,333			75,657			(359,475	)		(4,543	)
Income before income tax expense	$	83,092		$	263,111		$	310,958		$	(336,578	)	$	320,583
Income tax expense		7,435			—			52,307			—			59,742
Net income	$	75,657		$	263,111		$	258,651		$	(336,578	)	$	260,841
Net loss attributable to redeemable non-controlling interest		—			—			2,270			—			2,270
Net income attributable to Genpact Limited shareholders	$	75,657		$	263,111		$	260,921		$	(336,578	)	$	263,111

Condensed Consolidating Statement of Comprehensive Income (Loss)

33. Guarantor financial information (Continued) Condensed Consolidating Statement of Comprehensive Income (Loss)
	Year ended December 31, 2019
	Issuer/ Subsidiary			Parent/ Guarantor			Non-Guarantor Subsidiaries			Eliminations			Genpact Limited Shareholders
Net income (loss)	$	119,179		$	304,881		$	358,459		$	(477,638	)	$	304,881
Other comprehensive income:
Currency translation adjustments		(10,079	)		(20,297	)		(20,297	)		30,376			(20,297	)
Net income (loss) on cash flow hedging derivatives, net of taxes (Note 7)		1,484			2,343			2,343			(3,827	)		2,343
Retirement benefits, net of taxes		(449	)		(6,542	)		(6,542	)		6,991			(6,542	)
Other comprehensive income (loss)		(9,044	)		(24,496	)		(24,496	)		33,540			(24,496	)
Comprehensive income (loss)	$	110,135		$	280,385		$	333,963		$	(444,098	)	$	280,385


	Year ended December 31, 2018
	Issuer/ Subsidiary			Parent/ Guarantor			Non-Guarantor Subsidiaries			Eliminations			Genpact Limited Shareholders			Redeemable Non-controlling interest
Net income (loss)	$	174,762		$	299,635		$	340,320		$	(532,698	)	$	282,019		$	(761	)
Other comprehensive income:
Currency translation adjustments		(72,071	)		(109,656	)		(109,656	)		181,727			(109,656	)		(424	)
Net income (loss) on cash flow hedging derivatives, net of taxes (Note 7)		498			(46,293	)		(46,293	)		45,795			(46,293	)		—
Retirement benefits, net of taxes		(190	)		1,454			1,454			(1,264	)		1,454			—
Other comprehensive income (loss)		(71,763	)		(154,495	)		(154,495	)		226,258			(154,495	)		(424	)
Comprehensive income (loss)	$	102,999		$	145,140		$	185,825		$	(306,440	)	$	127,524		$	(1,185	)

	Year ended December 31, 2017
	Issuer/ Subsidiary		Parent/ Guarantor			Non-Guarantor Subsidiaries			Eliminations			Genpact Limited Shareholders			Redeemable Non-controlling interest
Net income (loss)	$	75,657	$	263,111		$	260,921		$	(336,578	)	$	263,111		$	(2,270	)
Other comprehensive income:
Currency translation adjustments		74,716		93,871			93,871			(168,587	)		93,871			(341	)
Net income (loss) on cash flow hedging derivatives, net of taxes (Note 7)		9,788		12,611			12,611			(22,399	)		12,611			—
Retirement benefits, net of taxes		475		(3,787	)		(3,787	)		3,312			(3,787	)		—
Other comprehensive income (loss)		84,979		102,695			102,695			(187,674	)		102,695			(341	)
Comprehensive income (loss)	$	160,636	$	365,806		$	363,616		$	(524,252	)	$	365,806		$	(2,611	)

Condensed Consolidating Cash Flow

33. Guarantor financial information (Continued) Condensed Consolidating Cash Flow

	Year ended December 31, 2019
	Issuer/ Subsidiary			Parent/ Guarantor			Non- Guarantor Subsidiaries			Eliminations			Consolidated

Operating activities
Net cash (used for) provided by operating activities	$	(476,680	)	$	24,890		$	217,668		$	662,010		$	427,888
Investing activities
Purchase of property, plant and equipment		—			—			(74,927	)		—			(74,927	)
Payment for internally generated intangible assets (including intangibles under development)		—			—			(33,834	)		—			(33,834	)
Proceeds from sale of property, plant and equipment		—			—			1,750			—			1,750
Proceeds from sale of equity affiliates		—			—			2,168			—			2,168
Investment in subsidiaries		(10,050	)		—			—			10,050			—
Payment for Purchase of bonds, intercompany		—			(103,100	)		—			103,100			—
Proceeds from redemption of debentures/bonds, intercompany		86,818			35,100			—			(121,918	)		—
Payment for business acquisitions, net of cash acquired		—			—			(252,276	)		—			(252,276	)
Net cash (used for) provided by investing activities	$	76,768		$	(68,000	)		(357,119	)	$	(8,768	)	$	(357,119	)
Financing activities
Repayment of capital lease obligations		—			—			(7,380	)		—			(7,380	)
Payment of debt issuance costs		(2,317	)		—			—			—			(2,317	)
Proceeds from long-term debt		400,000			—			—			—			400,000
Repayment of long-term debt		(5,000	)		—			(29,000	)		—			(34,000	)
Proceeds from short-term borrowings		—			—			400,000			—			400,000
Repayment of Short-term borrowings		(100,000	)		—			(525,000	)		—			(625,000	)
Proceeds from intercompany loans		108,455			128,500			517,367			(754,322	)		—
Repayment of intercompany loans		(5,000	)		(7,000	)		(35,312	)		47,312			—
Proceeds from issuance of common shares under stock-based compensation plans		—			19,670			—			—			19,670
Proceeds from issuance of common shares, intercompany		—			—			10,050			(10,050	)		—
Payment for net settlement of stock-based awards		—			(3,850	)		—			—			(3,850	)
Payment of earn-out/deferred consideration		—			—			(12,790	)		—			(12,790	)
Dividend paid		—			(64,671	)		(45,000	)		45,000			(64,671	)
Payment for stock repurchased and retired		—			(30,000	)		—			—			(30,000	)
Payment for expenses related to stock repurchase		—			(15	)		—			—			(15	)
Proceeds from issuance of bonds, intercompany		—			—			103,100			(103,100	)		—
Repayment of debentures/bonds, intercompany		—			—			(121,918	)		121,918			—
Net cash (used for) provided by financing activities	$	396,138		$	42,634		$	254,117		$	(653,242	)	$	39,647
Effect of exchange rate changes		(1,588	)		—			(10,128	)		—			(11,716	)
Net increase (decrease) in cash and cash equivalents		(3,774	)		(476	)		114,666			—			110,416
Cash and cash equivalents at the beginning of the period		12,797			2,505			353,094			—			368,396
Cash and cash equivalents at the end of the period	$	7,435		$	2,029		$	457,632		$	—		$	467,096

33. Guarantor financial information (Continued) Condensed Consolidating Cash Flow

	Year ended December 31, 2018
	Issuer/ Subsidiary			Parent/ Guarantor			Non- Guarantor Subsidiaries			Eliminations			Consolidated

Operating activities
Net cash (used for) provided by operating activities	$	(266,889	)	$	11,905		$	25,399		$	569,096		$	339,511
Investing activities
Purchase of property, plant and equipment		—			—			(84,978	)		—			(84,978	)
Payment for internally generated intangible assets (including intangibles under development)		—			—			(75,439	)		—			(75,439	)
Proceeds from sale of property, plant and equipment		—			—			668			—			668
Investment in equity affiliates		—			—			—			—			—
Investment in subsidiaries		(97,730	)		—			—			97,730			—
Dividend received		—			—			—			—			—
Proceeds from redemption of debentures/(payments) for issuance of bonds, intercompany		91,760			(50,393	)		—			(41,367	)		—
Payment for business acquisitions, net of cash acquired		—			—			(111,571	)		—			(111,571	)
Payment for purchase of redeemable non-controlling interest		—			—			(4,730	)		—			(4,730	)
Net cash (used for) provided by investing activities	$	(5,970	)	$	(50,393	)		(276,050	)	$	56,363		$	(276,050	)
Financing activities
Repayment of capital lease obligations		—			—			(2,395	)		—			(2,395	)
Payment of debt issuance costs		—			—			(4,293	)		—			(4,293	)
Proceeds from long-term debt		100,000			—			29,186			—			129,186
Repayment of long-term debt		(2,450	)		—			(163,736	)		—			(166,186	)
Proceeds from short-term borrowings		100,000			—			150,000			—			250,000
Repayment of Short-term borrowings		—			—			(125,000	)		—			(125,000	)
Proceeds from intercompany loans		172,047			308,500			334,320			(814,867	)		—
Repayment of intercompany loans		(81,479	)		(56,500	)		(107,792	)		245,771			—
Proceeds from issuance of common shares under stock-based compensation plans		—			14,034			—			—			14,034
Proceeds from issuance of common shares, intercompany								113,954			(113,954	)
Payment for net settlement of stock-based awards		—			(15,919	)		—			—			(15,919	)
Payment of earn-out/deferred consideration		(1,797	)		—			(1,559	)		—			(3,356	)
Dividend paid		—			(57,102	)		(16,224	)		16,224			(57,102	)
Payment for stock repurchased and retired		—			(154,058	)		—			—			(154,058	)
Payment for expenses related to stock repurchase		—			(98	)		—			—			(98	)
Payment for redemption of debentures/(proceeds) from issuance of bonds, intercompany		—			—			(41,367	)		41,367			—
Net cash (used for) provided by financing activities	$	286,321		$	38,857		$	165,094		$	(625,459	)	$	(135,187	)
Effect of exchange rate changes		(5,172	)		—			(59,174	)		—			(64,346	)
Net increase (decrease) in cash and cash equivalents		13,462			369			(85,557	)		—			(71,726	)
Cash and cash equivalents at the beginning of the period		4,507			2,136			497,825			—			504,468
Cash and cash equivalents at the end of the period	$	12,797		$	2,505		$	353,094		$	—		$	368,396

33. Guarantor financial information (Continued) Condensed Consolidating Cash Flow

	Year ended December 31, 2017
	Issuer/ Subsidiary			Parent/ Guarantor			Non- Guarantor Subsidiaries			Eliminations			Consolidated

Operating activities
Net cash (used for) provided by operating activities	$	(315,877	)	$	(8,345	)	$	511,847		$	171,453		$	359,078
Investing activities
Purchase of property, plant and equipment		—			—			(57,231	)		—			(57,231	)
Payment for internally generated intangible assets (including intangibles under development)		—			—			(16,441	)		—			(16,441	)
Proceeds from sale of property, plant and equipment		—			—			1,738			—			1,738
Investment in equity affiliates		(523	)		—			27			—			(496	)
Investment in subsidiaries		(3,638	)		—			51,127			(47,489	)		—
Payment for business acquisitions, net of cash acquired		—			—			(284,822	)		—			(284,822	)
Proceeds from divestiture of business, net of cash divested		—			—			(4,738	)		—			(4,738	)
Net cash (used for) provided by investing activities	$	(4,161	)	$	—		$	(310,340	)	$	(47,489	)	$	(361,990	)
Financing activities
Repayment of capital lease obligations		—			—			(2,708	)		—			(2,708	)
Payment of debt issuance costs		(2,630	)		—			—			—			(2,630	)
Proceeds from long-term debt		350,000			—			—			—			350,000
Repayment of long-term debt		—			—			(40,000	)		—			(40,000	)
Proceeds from short-term borrowings		—			—			295,000			—			295,000
Repayment of short-term borrowings		—			—			(285,000	)		—			(285,000	)
Proceeds from intercompany loans		—			263,886			—			(263,886	)		—
Repayment of intercompany loans		(35,000	)		—			(80,328	)		115,328			—
Proceeds from issuance of common shares under stock-based compensation plans		—			15,528			—			—			15,528
Payment for net settlement of stock-based awards		—			(10,296	)		—			—			(10,296	)
Payment of earn-out/deferred consideration		—			—			(6,219	)		—			(6,219	)
Dividend paid		—			(46,686	)		—			—			(46,686	)
Payment for stock repurchased and retired		—			(219,784	)		—			—			(219,784	)
Payment for expenses related to stock repurchase		—			(16	)		—			—			(16	)
Change in amounts due from/ due to consolidated affiliates		—			—			(24,594	)		24,594			—
Excess tax benefit on stock-based compensation		—			—			—			—			—
Net cash (used for) provided by financing activities	$	312,370		$	2,632		$	(143,849	)	$	(123,964	)	$	47,189
Effect of exchange rate changes		960			—			36,608			—			37,568
Net increase (decrease) in cash and cash equivalents		(7,668	)		(5,714	)		57,658			—			44,277
Cash and cash equivalents at the beginning of the period		11,215			7,849			403,559			—			422,623
Cash and cash equivalents at the end of the period	$	4,507		$	2,136		$	497,825		$	—		$	504,468

Other liabilities

12 Months Ended

Dec. 31, 2019

Other Liabilities Disclosure [Abstract]

Cash And Cash Equivalents [Abstract]

16. Other liabilities

Other liabilities consist of the following:

	As of December 31,
	2018		2019
Accrued employee cost	$	6,341	$	8,729
Earn-out consideration		198		15,800
Retirement benefits		50,370		48,191
Derivative instruments		19,872		17,273
Contract liabilities (Note 27)		53,796		78,613
Finance lease liability		—		20,725
Others		32,935		19,585
Capital lease obligations		1,714		—
	$	165,226	$	208,916

Cash and cash equivalents (Tables)

12 Months Ended

Dec. 31, 2019

Schedule of Cash and Cash Equivalents

	As of December 31,
	2018		2019
Cash and other bank balances	$	368,396	$	467,096
Total	$	368,396	$	467,096

Net Revenues - Details of Company's Contract Cost Assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Opening balance	$ 160,193
Closing balance	205,498	$ 160,193
Sales Incentive Programs
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Opening balance	25,891	23,227
Closing balance	35,366	25,891
Amortization	17,684	14,788
Process Transition Activities
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Opening balance	134,302	139,284
Closing balance	170,132	134,302
Amortization	$ 70,001	$ 70,775

Segment Reporting - Revenues and Adjusted Income from Operations by Reportable Segments (Detail) - USD ($)
$ in Thousands

3 Months Ended

12 Months Ended

Dec. 31, 2019

Sep. 30, 2019

Jun. 30, 2019

Mar. 31, 2019

Dec. 31, 2018

Sep. 30, 2018

Jun. 30, 2018

Mar. 31, 2018

Dec. 31, 2019

Dec. 31, 2018

Dec. 31, 2017

$ 940,739

$ 888,799

$ 881,799

$ 809,206

$ 835,339

$ 747,978

$ 728,561

$ 688,912

$ 3,520,543

$ 3,000,790

$ 2,736,929

^[1]

Amortization of acquired intangible assets (other than included above)

558,841

473,314

429,630

Stock-based compensation

(83,885)

(48,998)

(35,685)

(31,458)

(37,292)

(35,467)

Acquisition-related expenses

(8,352)

(2,362)

(5,886)

7,729

15,239

1,996

^[1]

(43,458)

(37,119)

(31,735)

^[1]

Net income attributable to Genpact Limited shareholders

(94,536)

(80,763)

(59,742)

^[1]

$ 82,198

$ 88,120

$ 73,722

$ 60,841

$ 79,147

$ 73,603

$ 64,574

$ 64,695

304,881

282,019

263,111

^[1]

Operating Segments | BCMI

1,078,844

1,079,673

1,054,660

Operating Segments | CGRLH

115,998

148,712

150,545

1,107,534

903,225

852,170

161,515

116,705

84,908

Operating Segments | HMS

1,348,635

1,005,070

827,528

238,129

177,209

126,238

Corporate | Others

(14,470)

^[2]

12,822

^[3]

2,571

^[4]

$ 43,199

^[2],[5]

$ 30,688

^[3]

$ 67,939

^[4]

[1]	Cost of revenue, selling, general and administrative expenses, other income (expense) and income from operations for the year ended December 31, 2017 have been restated due to the adoption of ASU No. 2017-07 with effect from January 1, 2018. The impact of such restatement is not material to the Company’s consolidated results of operations, cash flows, financial position and disclosures.
[2]	Revenues, net for “Others” primarily represents the impact of foreign exchange fluctuations, which is not allocated to the Company’s segments for management’s internal reporting purposes. Adjusted income from operations for “Others” primarily represents gains related to a transfer of land, government incentives and the impact of foreign exchange fluctuations, which are not allocated to the Company’s segments for management’s internal reporting purposes
[3]	Revenues, net for “Others” primarily represents the impact of foreign exchange fluctuations, which is not allocated to the Company’s three segments for management’s internal reporting purposes. AOI for Others primarily represents government incentives and the impact of foreign exchange fluctuations which are not allocated to the Company’s segments for management’s internal reporting purposes
[4]	Revenue, net for “Others” primarily represents the impact of foreign exchange fluctuations, which is not allocated to the Company’s three segments for management’s internal reporting purposes. AOI for Others primarily represents government incentives and the impact of foreign exchange fluctuations which are not allocated to the Company’s segments for management’s internal reporting purposes
[5]	Includes $10,524 toward the accelerated charge of a contract cost asset relating to a wealth management platform used in the Company’s BCMI segment that the Company no longer plans to leverage beyond its current scope. If this charge had been recorded in the BCMI segment in the year ended December 31, 2019, AOI for the Company’s BCMI segment in 2019 would have been $105,474, with a corresponding increase in AOI of “Others” to $53,723.

Net Revenues (Tables)

12 Months Ended

Dec. 31, 2019

Net Revenues Disaggregated by Customer

In the following tables, the Company’s revenue is disaggregated by customer classification.


	Year ended December 31,
	2017	2018	2019
GE	$ 269,217	$ 268,210	$ 478,091
Global Clients	2,467,712	2,732,580	3,042,452
Total net revenues	$ 2,736,929	$ 3,000,790	$ 3,520,543

Details of Company's Contract Liabilities

The following table provides details of the Company’s contract liabilities:

	As of December 31, 2018						As of December 31, 2019
Particulars	Advance from customers			Deferred transition revenue			Advance from customers			Deferred transition revenue
Opening balance	$	26,266		$	101,785		$	22,892		$	95,648
Impact of opening balance offset with contract asset		—			21,348			3,821			25,604
Gross opening balance	$	26,266		$	123,133		$	26,713		$	121,252
Additions		33,328			67,838			48,285			101,976
Effect of business combinations		273			75			5,950			—
Revenue recognized		(32,091	)		(68,697	)		(23,614	)		(48,671	)
Currency translation adjustments		(1,063	)		(1,097	)		(1	)		(160	)
Gross closing balance	$	26,713		$	121,252		$	57,333		$	174,397
Impact of closing balance offset with contract asset		(3,821	)		(25,604	)		(12,515	)		(43,289	)
Closing balance (Note a)	$	22,892		$	95,648		$	44,818		$	131,108

(a) Included in "accrued expenses and other current liabilities" and "other liabilities" in the consolidated balance sheet.

Estimated Revenue Expected to Recognized in Future Related to Remaining Performance Obligation

The following table includes estimated revenue expected to be recognized in the future related to remaining performance obligations as of December 31, 2019:

Particulars	Total				Less than 1 year				1-3 years				3-5 years				After 5 years
Transaction price allocated to remaining performance obligations	$	175,926				97,313				58,820				17,586				2,207

Details of Company's Contract Assets

The following table provides details of the Company’s contract assets:

Particulars	As of December 31,2018			As of December 31,2019
Opening balance	$	43,366		$	45,035
Impact of opening balance offset with contract liabilities		21,348			29,425
Gross opening balance	$	64,714		$	74,460
Additions		48,216			66,396
Reduction in revenue recognized		(38,470	)		(44,706	)
Gross closing balance	$	74,460		$	96,150
Impact of closing balance offset with contract liabilities		(29,425	)		(55,804	)
Closing balance (Note b)	$	45,035		$	40,346

(b) Included in "prepaid expenses and other current assets" and "other assets" in the consolidated balance sheet.

Summary of Contract Cost Assets

27. Net Revenues (Continued)

The following table provides details of the company’s contract cost assets:

	As of December 31, 2018				As of December 31, 2019
Particulars	Sales incentive programs		Transition activities		Sales incentive programs		Transition activities
Opening balance	$	23,227	$	139,284	$	25,891	$	134,302
Closing balance		25,891		134,302		35,366		170,132
Amortization		14,788		70,775		17,684		70,001

Income Taxes - Change in Total Valuation Allowance for Deferred Tax Assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Opening valuation allowance	$ 51,986	$ 24,549	$ 14,746
Reduction during the year	(4,240)	(2,307)	(3,957)
Addition during the year	14,882	29,744	13,760
Closing valuation allowance	$ 62,628	$ 51,986	$ 24,549

Segment Reporting - Revenues and Adjusted Income from Operations by Reportable Segments (Parenthetical) (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($)
Wealth Management Platform
Segment Reporting Information [Line Items]
Accelerated charge of contract cost asset	$ 10,524
BCMI
Segment Reporting Information [Line Items]
Adjusted income from operations net of accelerated charge of contract cost asset	105,474
Others
Segment Reporting Information [Line Items]
Adjusted income from operations before accelerated charge of contract cost asset	$ 53,723

Short-term borrowings

12 Months Ended

Dec. 31, 2019

Debt Disclosure [Abstract]

Short-term borrowings

15. 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, 2018 and 2019, the limits available were $14,281 and $14,307, respectively, of which $7,389 and $7,486 was utilized, constituting non-funded drawdown.

(b)

A fund-based and non-fund based revolving credit facility of $500,000, which the Company obtained through an amendment of its existing credit agreement on August 9, 2018, as described in note 14. Prior to the amendment, the Company’s revolving credit facility was $350,000. The amended credit facility expires on August 8, 2023. The funded drawdown amount under the Company’s revolving facilities bore interest at a rate equal to LIBOR plus a margin of 1.375% as of December 31, 2018 and December 31, 2019. The unutilized amount on the revolving facilities bore a commitment fee of 0.20% as of December 31, 2018 and December 31, 2019. As of December 31, 2018 and 2019, a total of $297,098 and $72,098, respectively, was utilized, of which $295,000 and $70,000, respectively, constituted funded drawdown and $2,098 and $2,098, respectively, constituted non-funded drawdown. The Company’s amended credit agreement contains certain customary covenants, including a maximum leverage covenant and a minimum interest coverage ratio. During the year ended December 31, 2019, the Company was in compliance with the financial covenants of the credit agreement.

Property, plant and equipment, net (Tables)

12 Months Ended

Dec. 31, 2019

Property Plant And Equipment [Abstract]

Maturity Profile of Term Loan Outstanding Net of Debt Amortization Expense

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

	As of December 31,
	2018			2019
Land	$	9,401		$	5,923
Buildings		43,078			42,595
Furniture and fixtures		47,206			49,849
Computer equipment and servers		210,239			229,890
Plant, machinery and equipment		88,937			105,004
Computer software		138,824			141,330
Leasehold improvements		105,965			123,413
Vehicles		5,309			120
Capital work in progress		11,795			46,037
Property, plant and equipment, gross	$	660,754		$	744,161
Less: Accumulated depreciation and amortization		(448,039	)		(490,126	)
Property, plant and equipment, net	$	212,715		$	254,035

Long-term debt (Tables)

12 Months Ended

Dec. 31, 2019

Debt Disclosure [Abstract]

14. Long-term debt (Continued)

The maturity profile of the term loan outstanding as of December 31, 2019, net of debt amortization expense, is as follows:

Year ended	Amount
2020		$ 33,509
2021		33,537
2022		33,564
2023		526,749
Total	$	627,359

Summary of Long Term Debt

14. Long-term debt (Continued)

A summary of the Company’s long-term debt is as follows:


	Year ended December 31, 2018	Year ended December 31, 2019
Credit facility, net of amortization expenses	$ 660,841	$ 627,359
3.70% Senior Notes, net of debt amortization expenses	348,287	348,814
3.375% Senior Notes, net of debt amortization expenses	—	397,132
	1,009,128	1,373,305
Current portion	33,483	33,509
Non-current portion	975,645	1,339,796
Total	$ 1,009,128	$ 1,373,305

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=114775744&loc=d3e28541-108399

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21506-112644

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=114775744&loc=d3e28551-108399

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21521-112644

Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21538-112644

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=75038535&loc=d3e64711-112823

Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=114775985&loc=d3e28878-108400

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21475-112644

+ Details

Stock-Based Compensation - Summary of Restricted Share Units Activity (Parenthetical) (Detail) - Restricted Share Units (RSUs) - shares

12 Months Ended

Dec. 31, 2019

Dec. 31, 2018

Dec. 31, 2017

Dec. 31, 2015

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

RSUs settled on vesting by issuing shares (net of minimum tax withholding)

521,707

175,505

32,395

Shares to be issued on vested awards other than options

672,025

^[1]

358,697

^[2]

45,248

^[3]

53,546

Vested and Settled During 2018

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Vested in December 31, 2017

261,260

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Shares to be issued on vested awards other than options

52,875

Vested in December 31, 2018

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Vested in December 31, 2019

44,562

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Vested RSU issued during the period

34,092

52,405

Vested and Settled During 2019

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

637,933

[1]	637,933 RSUs that vested during the period were net settled upon vesting by issuing 521,707 shares (net of minimum statutory tax withholding). 34,092 RSUs vested in the year ended December 31, 2019, shares in respect of which will be issued in 2020 after withholding shares to the extent of minimum statutory withholding taxes.
[2]	261,260 RSUs that vested during the period were net settled upon vesting by issuing 175,505 shares (net of minimum statutory tax withholding). 52,875 RSUs vested in the year ended December 31, 2017, 52,405 shares in respect of which were issued in 2019 after withholding shares to the extent of minimum statutory withholding taxes. 44,562 RSUs vested in the year ended December 31, 2018, shares in respect of which will be issued in 2020 after withholding shares to the extent of minimum statutory withholding taxes.
[3]	Vested RSUs were net settled by issuing 32,395 shares (net of minimum statutory tax withholding).

Property, Plant and Equipment, Net - Property, Plant and Equipment, Net (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	$ 744,161	$ 660,754
Less: Accumulated depreciation and amortization	(490,126)	(448,039)
Property, plant and equipment, net	254,035	212,715
Land
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	5,923	9,401
Buildings
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	42,595	43,078
Furniture and Fixtures
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	49,849	47,206
Computer Equipment and Servers
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	229,890	210,239
Plant, Machinery and Equipment
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	105,004	88,937
Computer Software
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	141,330	138,824
Leasehold Improvements
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	123,413	105,965
Vehicles
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	120	5,309
Capital Work in Progress
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	$ 46,037	$ 11,795

Segment Reporting - Net Revenues from Geographic Areas Based on Location of Service Delivery Centers (Detail) - USD ($)
$ in Thousands

3 Months Ended

12 Months Ended

Dec. 31, 2019

Sep. 30, 2019

Jun. 30, 2019

Mar. 31, 2019

Dec. 31, 2018

Sep. 30, 2018

Jun. 30, 2018

Mar. 31, 2018

Dec. 31, 2019

Dec. 31, 2018

Dec. 31, 2017

$ 940,739

$ 888,799

$ 881,799

$ 809,206

$ 835,339

$ 747,978

$ 728,561

$ 688,912

$ 3,520,543

$ 3,000,790

$ 2,736,929

^[1]

India

1,890,897

1,739,455

1,712,783

Asia, other than India

356,726

327,462

286,338

North and Latin America

863,748

641,716

455,059

Europe

Other Liabilities Disclosure [Abstract]

$ 409,172

$ 292,157

$ 282,749

[1]

Other liabilities (Tables)

12 Months Ended

Dec. 31, 2019

Schedule of Other liabilities

Other liabilities consist of the following:

	As of December 31,
	2018		2019
Accrued employee cost	$	6,341	$	8,729
Earn-out consideration		198		15,800
Retirement benefits		50,370		48,191
Derivative instruments		19,872		17,273
Contract liabilities (Note 27)		53,796		78,613
Finance lease liability		—		20,725
Others		32,935		19,585
Capital lease obligations		1,714		—
	$	165,226	$	208,916

Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2019

Fair Value of Assets and Liabilities Measured on Recurring Basis, Including Derivative Instruments

The Company measures certain financial assets and liabilities, including derivative instruments, at fair value on a recurring basis. The fair value measurements of these financial assets and liabilities were determined using the following inputs as of December 31, 2018 and 2019:

	As of December 31, 2018
	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, c)	$	44,099	$	—	$	44,099	$	—
Deferred compensation plan assets (a, e)	$	1,613		—		—	$	1,613
Total	$	45,712	$	—	$	44,099	$	1,613
Liabilities
Earn-out consideration (Note b, d)	$	17,073	$	—	$	—	$	17,073
Derivative instruments (Note b, c)		35,245		—		35,245		—
Deferred compensation plan liability (b, f)		1,582		—		—		1,582
Total	$	53,900	$	—	$	35,245	$	18,655

6. Fair Value Measurements (Continued)

	As of December 31, 2019
	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, c)	$	21,309	$	—	$	21,309	$	—
Deferred compensation plan assets (a, e)	$	11,208	$	—	$	—	$	11,208
Total	$	32,517	$	—	$	21,309	$	11,208
Liabilities
Earn out consideration (Note b, d)	$	22,184	$	—	$	—	$	22,184
Derivative instruments (Note b, c)	$	24,239	$	—	$	24,239	$	—
Deferred compensation plan liability (b, f)	$	10,943	$	—	$	—	$	10,943
Total	$	57,366	$	—	$	24,239	$	33,127

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

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

(c)	The Company values its derivative instruments based on market observable inputs, including both forward and spot prices for the relevant currencies and interest rate indices for relevant interest rates. The quotes are taken from an independent market database.

(d)

The fair value of earn-out consideration, calculated as the present value of expected future payments to be made to the sellers of acquired businesses, was derived by estimating the future financial performance of the acquired businesses using the earn-out formula and performance targets specified in each purchase agreement and adjusting the result to reflect the Company’s estimate of the likelihood of achievement of such targets. Given the significance of the unobservable inputs, the valuations are classified in level 3 of the fair value hierarchy.

(e)

Deferred compensation plan assets consist of life insurance policies held under a Rabbi Trust. Assets held in the Rabbi Trust are valued based on the cash surrender value of the insurance contract, which is determined based on the fair value of the underlying assets included in the insurance portfolio and are therefore classified within level 3 of the fair value hierarchy.

(f)	The fair value of the deferred compensation plan liability is derived based on the fair value of the underlying assets in the insurance policies and is therefore classified within level 3 of the fair value hierarchy.

Deferred Compensation Plan Assets

Roll-Forward of Fair Value of Deferred Compensation Plan Assets Categorized as Level 3 in Fair Value Hierarchy

The following table provides a roll-forward of the fair value of deferred compensation plan assets categorized as level 3 in the fair value hierarchy for the year ended December 31, 2018 and 2019:

	Year ended December 31,
	2018			2019
Opening balance	$	—		$	1,613
Additions (net of redemption)		1,669			8,299
Change in fair value of deferred compensation plan assets (Note a)		(56	)		1,296
Closing balance	$	1,613		$	11,208

(a)	Changes in the fair value of plan assets are reported in “other income (expense), net” in the consolidated statements of income.

Business Acquisition Contingent Consideration

Roll-Forward of Fair Value of Earn-out Consideration and Deferred Compensation Liabilities Categorized as Level 3 in Fair Value Hierarchy

The following table provides a roll-forward of the fair value of earn-out consideration categorized as level 3 in the fair value hierarchy for the years ended December 31, 2018 and 2019:


	Year ended December 31,
	2018			2019
Opening balance	$	24,732		$	17,073
Earn-out consideration payable in connection with acquisitions		—			21,701
Payments made on earn-out consideration (Note a)		(3,356	)		(17,098	)
Change in fair value of earn-out consideration (Note b)		(5,655	)		—
Others (Note c)		1,352			508
Closing balance	$	17,073		$	22,184

(a)	Includes the interest payment on earn-out consideration in excess of the acquisition date fair value, which is included in “cash flows from operating activities” amounting to $0 and $4,308 for the year ended December 31, 2018 and 2019, respectively.

6. Fair Value Measurements (Continued)

(b)	Changes in the fair value of earn-out consideration are reported in “other operating (income) expense, net” in the consolidated statements of income.

(c)

“Others” is comprised of interest expense included in “interest income (expense), net” and the impact of changes in foreign exchange reported in “foreign exchange gains (losses), net” in the consolidated statements of income. This also includes a cumulative translation adjustment reported as a component of other comprehensive income (loss).

Deferred Compensation Liabilities

Roll-Forward of Fair Value of Earn-out Consideration and Deferred Compensation Liabilities Categorized as Level 3 in Fair Value Hierarchy

The following table provides a roll-forward of the fair value of deferred compensation liabilities categorized as level 3 in the fair value hierarchy for the year ended December 31, 2018 and 2019:

	Year ended December 31,
	2018			2019
Opening balance	$	—		$	1,582
Additions (net of redemption)		1,669			8,299
Change in fair value of deferred compensation plan liabilities (Note a)		(87	)		1,062
Closing balance	$	1,582		$	10,943

(a)

Changes in the fair value of deferred compensation liabilities are reported in “selling, general and administrative expenses” in the consolidated statements of income.

Other operating (income) expense, net (Tables)

12 Months Ended

Dec. 31, 2019

Schedule of Other Operating (Income) Expense, Net

	Year ended December 31,
	2017			2018			2019
Other operating (income) expense*	$	(7,277	)	$	(455	)	$	(34,545	)
Provision for impairment of intangible assets and property, plant and equipment		9,311			4,265			3,511
Change in fair value of earn-out consideration and deferred consideration (relating to business acquisitions)		(3,695	)		(5,655	)		—
Other operating (income) expense, net	$	(1,661	)	$	(1,845	)	$	(31,034	)

*Includes a gain of $31,380 for the year ended December 31, 2019 on land rights transferred to a third-party real estate developer in exchange for an interest in commercial property being developed on the land.

Summary of Significant Accounting Policies - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Jan. 01, 2019
Schedule Of Significant Accounting Policies [Line Items]
Gains (losses) on restructuring of debt	$ 0
Minimum
Schedule Of Significant Accounting Policies [Line Items]
Additional terms of renewal option	1 year
Additional terms of termination option	1 year
Short term investment, maturity period	3 months
Maximum
Schedule Of Significant Accounting Policies [Line Items]
Additional terms of renewal option	5 years
Additional terms of termination option	5 years
Short term investment, maturity period	1 year
Topic 842
Schedule Of Significant Accounting Policies [Line Items]
Additional lease liabilities				$ 328,978,000
Additional right of use assets				$ 309,687,000
General Electric Company \| Credit Concentration Risk \| Receivables
Schedule Of Significant Accounting Policies [Line Items]
Concentration risk, percentage	17.00%	11.00%
General Electric Company \| Credit Concentration Risk \| Revenue From Contract With Customer
Schedule Of Significant Accounting Policies [Line Items]
Concentration risk, percentage	14.00%	9.00%	10.00%

Leases - Additional Information (Detail) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2019

Dec. 31, 2018

Dec. 31, 2017

Lessee Lease Description [Line Items]

Right-of-use assets relating to finance leases

$ 33,484

Finance lease Right of use asset, Statement of financial position Extensible list

us-gaap:OtherAssetsNoncurrent

Operating lease cost

^[1]

$ 74,436

Rent expenses

$ 66,110

$ 59,484

Effect of Reclassification of Foreign Exchange (Gains) Losses

Lessee Lease Description [Line Items]

Operating lease cost

$ (105)

Rent expenses

$ (195)

$ (1,533)

Maximum

Lessee Lease Description [Line Items]

Lease renewal term

5 years

[1]	Included in “cost of revenue” and “selling, general and administrative expenses” in the consolidated statements of income.

Income Taxes - Income Tax Expense (Benefit) (Detail) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2019

Dec. 31, 2018

Dec. 31, 2017

Income Tax Disclosure [Line Items]

$ 94,536

$ 80,763

$ 59,742

^[1]

Unrealized gains (losses) on cash flow hedges

(4,058)

^[2]

(6,647)

^[2]

457

Retirement benefits

(2,720)

(1,407)

$ 670

ASU 2018-02

Retained earnings:

Reclassification from AOCI on early adoption of ASU 2018-02

$ 2,265

2,265

Reclassification to retained earnings on early adoption of ASU 2018-02

(2,265)

ASU 2014-09 | Deferred tax expense

Retained earnings:

Retained earnings

$ 5,303

[1]	Cost of revenue, selling, general and administrative expenses, other income (expense) and income from operations for the year ended December 31, 2017 have been restated due to the adoption of ASU No. 2017-07 with effect from January 1, 2018. The impact of such restatement is not material to the Company’s consolidated results of operations, cash flows, financial position and disclosures.
[2]	*The tax (expense) benefit includes the effect of novating certain hedging instruments as part of an intercompany transfer.

Goodwill and intangible assets

12 Months Ended

Dec. 31, 2019

Goodwill And Intangible Assets Disclosure [Abstract]

Goodwill and intangible assets

10. Goodwill and intangible assets

Effective in the fourth quarter of 2019, the Company changed its segment reporting structure to align with how the Company’s Chief Operating Decision Maker (CODM) manages the Company. The Company now has three reportable segments: Banking, Capital Markets and Insurance (BCMI), Consumer Goods, Retail, Life Sciences and Healthcare (CGRLH), and High Tech, Manufacturing and Services (HMS). See Note 26 for further information. Goodwill has been allocated based on the relative fair value of each newly identified reporting segment.

The Company tested goodwill for impairment prior to the reporting segment change and immediately thereafter, for events and conditions identified in accordance with the guidance in ASC 350, “Intangibles—Goodwill and Other.” The fair value of the Company and its segments was calculated using a discounted cash flow model using estimated future cash flows. The results of our evaluation showed that the fair value of each operating segment exceeded its book value.

The following table presents the changes in goodwill for the years ended December 31, 2018 and 2019:

		As of December 31,
		2018		2019
Opening balance	$	1,337,122	$	1,393,832
Goodwill relating to acquisitions consummated during the period		91,936		185,381
Impact of measurement period adjustments		816		(988)
Effect of exchange rate fluctuations		(36,042)		(3,759)
Closing balance	$	1,393,832	$	1,574,466

The following table presents the changes in goodwill by reporting unit for the year ended December 31, 2019:

		BCMI	CGRLH	HMS		Total
Opening balance	$	398,601	512,296		482,935		1,393,832
Goodwill relating to acquisitions consummated during the period		20,072	44,365		120,944		185,381
Impact of measurement period adjustments		(380)	(151)		(457)		(988)
Effect of exchange rate fluctuations		(1,080)	(1,380)		(1,299)		(3,759)	)
Closing balance	$	417,213	555,130		602,123		1,574,466

In the year ended December 31, 2018 and 2019, in accordance with ASU 2011-08, the Company performed an assessment to determine whether events or circumstances exist that may lead 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 such assessment, as of December 31, 2018 and 2019, the Company concluded that it is not more likely than not that the fair values of any of the Company’s reporting units are less than their carrying amounts.

The total amount of the Company’s goodwill deductible for tax purposes was $187,546 and $282,524 as of December 31, 2018 and 2019, respectively.

10. Goodwill and intangible assets (Continued)

The Company’s intangible assets are as follows:

	As of December 31, 2018						As of December 31,2019
	Gross carrying amount		Accumulated amortization & Impairment		Net		Gross carrying amount		Accumulated amortization & Impairment		Net
Customer-related intangible assets	$	368,558	$	306,582	$	61,976	$	415,375	$	329,724	$	85,651
Marketing-related intangible assets		54,714		46,591		8,123		84,180		50,217		33,963
Technology-related intangible assets		76,790		33,976		42,814		149,262		61,150		88,112
Other intangible assets		1,204		1,077		127		—		—		—
Intangible assets under development		64,047		—		64,047		26,646		3,511		23,135
	$	565,313	$	388,226	$	177,087	$	675,463	$	444,602	$	230,861

Amortization expenses for intangible assets acquired as a part of a business combination and disclosed in the consolidated statements of income under amortization of acquired intangible assets for the years ended December 31, 2017, 2018 and 2019 were $36,412, $38,850 and $32,612, respectively.

Amortization expenses for internally-developed and other intangible assets disclosed in the consolidated statements of income under cost of revenue and selling, general and administrative expenses for the years ended December 31, 2017, 2018 and 2019 were $452, $2,807 and $18,957 respectively.

Amortization expenses for the technology-related, internally-developed intangible assets set forth above include the effect of the reclassification of foreign exchange (gains) losses related to the effective portion of foreign currency derivative contracts, amounting to $(15), $5 and $(76) for the years ended December 31, 2017, 2018 and 2019, respectively.

During the year ended December 31, 2017, the Company tested for recoverability a group of assets, comprised of computer software and a technology-related intangible asset, as a result of a downward revision to the forecasted cash flows to be generated by this group of assets. Based on the results of its testing, the Company determined that the carrying value of the group of assets exceeded the estimated undiscounted cash flows and the Company recorded an $8,000 write-down to reduce the carrying value to its fair value. The Company used the income approach to determine the fair value of the group of assets for the purpose of calculating the charge. This write-down has been recorded in other operating (income) expenses, net in the consolidated statement of income and has been allocated to computer software and technology-related intangible assets, amounting to $5,760 and $2,240, respectively.

During the year ended December 31, 2017, the Company tested a customer-related intangible asset for recoverability as a result of the termination of a client contract. Based on the results of such testing, the Company recorded a $1,311 write-down to reduce the amount of the asset’s total carrying value. The Company used the income approach to determine the fair value of the intangible asset for the purpose of calculating the resulting charge. This write-down has been recorded in other operating (income) expenses, net in the consolidated statement of income.

10. Goodwill and intangible assets (Continued)

During the year ended December 31, 2018, the Company tested for recoverability a group of assets comprised of computer software and a technology-related intangible asset as a result of downward revision to the forecasted cash flow to be generated by this group of assets. Additionally, during the year ended December 31, 2019, the Company tested for recoverability certain other technology-related intangible assets as a result of changes in the Company’s investment strategy. Based on the results of this testing, the Company determined that the carrying values of the assets tested were not recoverable, and the Company recorded write-downs of the carrying values of these assets amounting to $4,265 and $3,511 for the year ended December 31, 2018 and December 31, 2019, respectively. These write-downs have been recorded in other operating (income) expense, net in the consolidated statement of income. The impairment related to computer software and technology-related intangible assets for the year ended December 31, 2018 amounted to $1,200, and $3,065, respectively, and for the year ended December 31, 2019 amounted to $0 and $3,511, respectively.

The estimated amortization schedule for the Company’s intangible assets for future periods is set out below:

2020		70,355
2021		52,597
2022		36,920
2023		29,817
2024 and beyond		18,037
	$	207,726

Accounts Receivable, Net of Reserve for Doubtful Receivables - Additional Information (Detail) - USD ($)	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Receivables [Abstract]
Gross accounts receivable	$ 944,224,000	$ 798,144,000
Reserve for doubtful receivables	29,969,000	23,960,000	$ 23,660,000	$ 15,519,000
Net accounts receivable	914,255,000	774,184,000
Accounts receivable due after one year	7,858,000	4,099,000
Accounts receivable from related parties	0	99,000
Reserve for doubtful receivables from related parties	$ 0	$ 0

Net Revenues - Details of Company's Contract Assets (Detail) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2019

Dec. 31, 2018

Impact of opening balance offset with contract liabilities

$ 45,035

^[1]

$ 43,366

29,425

21,348

Gross opening balance

74,460

64,714

Additions

66,396

48,216

Reduction in revenue recognized

(44,706)

(38,470)

Gross closing balance

96,150

74,460

Impact of closing balance offset with contract liabilities

(55,804)

(29,425)

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

^[1]

$ 40,346

$ 45,035

[1]	Included in "prepaid expenses and other current assets" and "other assets" in the consolidated balance sheet.

Employee Benefit Plans - Funded Status of Defined Benefit Plans and Amount Recognized (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Defined Benefit Plan Disclosure [Line Items]
Projected benefit obligation at the beginning of the year	$ 61,448	$ 58,094
Service cost	8,915	7,833	$ 7,735
Actuarial loss (gain)	12,323	470
Interest cost	4,667	3,822	3,252
Liabilities assumed on acquisition/ transfer of employees	96	503
Benefits paid	(7,043)	(6,277)
Plan Amendments	(405)	995
Effect of exchange rate changes	560	(3,992)
Projected benefit obligation at the end of the year	80,561	61,448	58,094
Fair value of plan assets at the beginning of the year	39,683	45,560
Employer contributions	35,459	1,573
Actual gain on plan assets	3,258	1,929
Actuarial gain/(loss)	387	(9)
Benefits paid	(7,379)	(6,228)
Effect of exchange rate changes	(508)	(3,142)
Fair value of plan assets at the end of the year	70,900	39,683	$ 45,560
Funded, status, end of year	(9,661)	(21,765)
Amounts recognized in the consolidated balance sheets
Non-current assets (recorded under other assets-others)	4,739	1,622
Current liabilities (recorded under accrued expenses and other current liabilities-retirement benefits)	(28,379)	(22,921)
Non-current liabilities (recorded under other liabilities- retirement benefits)	(48,191)	(50,370)
Funded, status, end of year	(9,661)	(21,765)
Other Current Liabilities
Amounts recognized in the consolidated balance sheets
Current liabilities (recorded under accrued expenses and other current liabilities-retirement benefits)	(1,333)	(1,111)
Other Noncurrent Liabilities
Amounts recognized in the consolidated balance sheets
Non-current liabilities (recorded under other liabilities- retirement benefits)	$ (13,067)	$ (22,276)

Leases - Schedule of Future Minimum Lease Payments under Operating Lease Arrangements (Detail) $ in Thousands	Dec. 31, 2018 USD ($)
Leases [Abstract]
2019	$ 64,099
2020	58,434
2021	53,170
2022	47,976
2023	38,862
2024 and beyond	147,765
Total minimum lease payments	$ 410,306

Employee Benefit Plans - Weighted Average Assumptions used to Determine Plan Costs, Mexican Plan (Detail) - Mexican Plan Costs	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Defined Benefit Plan Disclosure [Line Items]
Discount rate	9.40%	7.60%	6.80%
Rate of increase in compensation per annum	5.50%	5.50%	5.50%

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

12 Months Ended

Dec. 31, 2019

Dec. 31, 2018

Dec. 31, 2017

Outstanding number of shares (Units), beginning balance

3,712,402

2,900,940

3,772,128

Granted, number of shares (Units)

1,579,109

1,682,740

1,811,292

(3,276)

^[1]

(1,087,751)

^[2]

(1,136,047)

^[3]

Adjustment upon final determination of level of performance goal achievement

(248,031)

(258,237)

(1,583,913)

^[4]

1,018,260

^[5]

474,800

^[6]

37,480

^[7]

Outstanding number of shares (Units), ending balance

6,058,464

3,712,402

2,900,940

Expected to vest, number of shares (Units)

^[8]

5,507,640

3,261,069

2,657,685

Weighted Average Grant Date Fair Value

Outstanding weighted average grant date fair value, beginning balance

$ 28.40

$ 24.40

$ 23.04

Granted, weighted average grant date fair value

34.68

30.62

25.22

Vested, weighted average grant date fair value

27.47

^[1]

22.73

^[2]

16.78

^[3]

Forfeited, weighted average grant date fair value

29.04

26.03

27.57

^[4]

Adjustment upon final determination of level of performance goal achievement

34.72

^[5]

30.68

^[6]

25.22

^[7]

Outstanding weighted average grant date fair value, ending balance

$ 31.07

$ 28.40

$ 24.40

Maximum shares eligible to receive

Outstanding maximum shares eligible to receive, beginning balance

3,712,402

2,900,940

5,524,114

Granted, maximum shares eligible to receive

3,158,218

3,365,480

3,622,584

Vested, maximum shares eligible to receive

(3,276)

^[1]

(1,087,751)

^[2]

(1,136,047)

^[3]

Forfeited, maximum shares eligible to receive

(278,755)

(305,737)

(1,627,313)

^[4]

Adjustment upon final determination of level of performance goal achievement

(530,125)

^[9]

(1,160,530)

^[10]

(3,482,398)

^[11]

Outstanding maximum shares eligible to receive, ending balance

6,058,464

3,712,402

2,900,940

[1]	Vested PUs were net settled upon vesting by issuing 2,151 shares (net of minimum statutory tax withholding).
[2]	Vested PUs were net settled upon vesting by issuing 691,958 shares (net of minimum statutory tax withholding).
[3]	Vested PUs were net settled upon vesting by issuing 731,701 shares (net of minimum statutory tax withholding).
[4]	Includes 1,443,624 target shares underlying PUs granted in 2016 which were forfeited for failure to achieve all of the threshold performance targets under such awards.
[5]	Represents a 66.67% increase in the number of target shares expected to vest as a result of achievement of higher-than-target performance for PUs granted in 2019 partially offset by an adjustment made in March 2019 to the number of shares subject to the PUs granted in 2018 upon certification of the level of achievement of the performance targets underlying such awards
[6]	Represents a 28.77% increase in the number of target shares expected to vest as a result of achievement of higher-than-target performance for PUs granted in 2018 partially offset by an adjustment made in March 2018 to the number of shares subject to the PUs granted in 2017 upon certification of the level of achievement of the performance targets underlying such awards.
[7]	Represents a 2.7% increase in the number of target shares as a result of achievement of higher-than-target performance for certain PUs granted in 2017, partially offset by a 12.5% reduction as a result of achievement of lower-than-target performance for certain PUs granted in 2017.
[8]	PUs expected to vest are based on the probable achievement of the performance targets after considering an estimated forfeiture rate.
[9]	Represents the difference between the maximum number of shares achievable and the number of shares expected to vest under the PU awards granted in 2019 based on the level of achievement of the performance goals. Also includes an adjustment made in March 2019 to the number of shares subject to the PUs granted in 2018 upon certification of the level of achievement of the performance targets underlying such awards.
[10]	Represents the difference between the maximum number of shares achievable and the number of shares expected to vest under the PU awards granted in 2018 based on the level of achievement of the performance goals. Also includes an adjustment made in March 2018 to the number of shares subject to the PUs granted in 2017 upon certification of the level of achievement of the performance targets underlying such awards.
[11]	Represents the difference between the maximum number of shares achievable and the number of shares expected to vest under the PU awards granted in 2017 based on the level of achievement of the performance goals. Also includes the difference between the maximum number of shares achievable and the number of shares eligible to vest under the PU awards granted in 2016, which were forfeited for failure to achieve all of the threshold performance targets under such awards.

Derivative financial instruments (Tables)

12 Months Ended

Dec. 31, 2019

Derivative Instruments And Hedging Activities Disclosure [Abstract]

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, 2018		As of December 31, 2019		As of December 31, 2018			As of December 31, 2019
Foreign exchange forward contracts denominated in:
United States Dollars (sell) Indian Rupees (buy)	$	1,439,000	$	1,305,000	$	(3,643	)	$	(5,740	)
United States Dollars (sell) Philippines Peso (buy)		55,800		66,600		(1,510	)		462
Euro (sell) United States Dollars (buy)		136,412		122,337		4,804			4,135
Pound Sterling (buy) United States Dollars (sell)		128		—		(128	)		—
Singapore Dollars (buy) United States Dollars (sell)		—		10,017		—			38
Euro (sell) Romanian Leu (buy)		41,198		26,918		(299	)		(314	)
Japanese Yen (sell) Chinese Renminbi (buy)		40,568		29,350		(2,195	)		(258	)
Pound Sterling (sell) United States Dollars (buy)		27,517		9,089		495			383
Australian Dollars (sell) United States Dollars (buy)		89,780		35,972		3,548			1,924
United States Dollars (sell) Hungarian Font (buy)		—		20,500		—			162
Hungarian Font (Sell) Euro (buy)		—		9,534		—			(157	)
Interest rate swaps (floating to fixed)		507,425		477,604		7,782			(3,565	)
						8,854			(2,930	)

(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 Values of Derivative Instruments and Location in Financial Statements

The fair values of the Company’s 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, 2018		As of December 31, 2019		As of December 31, 2018		As of December 31, 2019
Assets
Prepaid expenses and other current assets	$	23,038	$	16,214	$	11,490	$	2,009
Other assets	$	9,571	$	3,086	$	—	$	—
Liabilities
Accrued expenses and other current liabilities	$	15,148	$	6,152	$	225	$	814
Other liabilities	$	19,872	$	17,273	$	—	$	—

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:

	Year ended December 31,
	2017						2018						2019
	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	$	37,461	$	(13,979)	$	23,482	$	50,529	$	(14,436)	$	36,093	$	(2,411)	$	(5,524)		(7,935)
Adoption of ASU 2018-02 (refer note 25)		—		—		—		—		2,265		2,265		—		—		—
Net gains (losses) reclassified into statement of income on completion of hedged transactions (Note a)		54,494		(17,725)		36,769		9,336		(1,073)		8,263		19,401		(7,212)		12,189
Changes in fair value of effective portion of outstanding derivatives, net		67,562		(18,182)		49,380		(43,604)		5,574		(38,030)		17,686		(3,154)		14,532
Gain (loss) on cash flow hedging derivatives, net		13,068		(457)		12,611		(52,940)		6,647		(46,293)		(1,715)		4,058		2,343
Closing balance	$	50,529	$	(14,436)	$	36,093	$	(2,411)	$	(5,524)	$	(7,935)	$	(4,126)	$	(1,466)	$	(5,592)

*The tax (expense) benefit includes the effect of novating certain hedging instruments as part of an intercompany transfer.

Gains (Losses) Recognized in Other Comprehensive Income (Loss)

7. Derivative financial instruments (Continued)

The gains or losses recognized in other comprehensive income (loss) and their effects on financial performance are summarized below:

	Amount of Gain (Loss)						Location of Gain (Loss)	Amount of Gain (Loss) reclassified
Derivatives in	recognized in OCI on						reclassified	from OCI into Statement of Income
Cash Flow	Derivatives (Effective Portion)						from OCI into	(Effective Portion)
Hedging	Year ended December 31,						Statement of Income	Year ended December 31,
Relationships	2017		2018		2019		(Effective Portion)	2017		2018		2019
Forward foreign exchange contracts	$	66,037	$	(45,840)	$	24,581	Revenue	$	5,858	$	(716)	$	6,782
Interest rate swaps		1,525		2,236		(6,895)	Cost of revenue		37,849		4,723		6,435
							Selling, general and administrative expenses		10,849		1,543		1,732
							Interest expense		(62)		3,786		4,452
	$	67,562	$	(43,604)	$	17,686		$	54,494	$	9,336	$	19,401

There were no gains (losses) recognized in income on the ineffective portion of derivatives and excluded from effectiveness testing for the years ended December 31, 2017, 2018 and 2019, respectively.

Non-designated Hedges

		Amount of Gain (Loss) recognized in Statement of Income on Derivatives
		Year ended December 31,
Derivatives not designated as hedging instruments	Location of Gain (Loss) recognized in Statement of Income on Derivatives	2017		2018			2019
Forward foreign exchange contracts (Note a)	Foreign exchange gains (losses), net	$	16,696	$	(6,240	)	$	4,299
		$	16,696	$	(6,240	)	$	4,299

(a)

Fair Value Measurements - Roll-Forward of Fair Value of Deferred Compensation Plan Assets Categorized as Level 3 in Fair Value Hierarchy (Detail) - Deferred Compensation Plan Assets - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2019

Dec. 31, 2018

Fair Value Assets Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]

Additions (net of redemption)

$ 1,613

8,299

$ 1,669

Change in fair value of deferred compensation plan assets

^[1]

1,296

(56)

Foreign (other than U.S.)

$ 11,208

$ 1,613

[1]

(a)	Changes in the fair value of plan assets are reported in “other income (expense), net” in the consolidated statements of income.

Employee Benefit Plans - Fair Value of Plan Assets (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Fixed Income Securities
Defined Benefit Plan Disclosure [Line Items]
Percentage of investment in funds	100.00%	100.00%

Income Taxes - Income Tax Expense (Benefit) Attributable to Income from Continuing Operations (Detail) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2019

Dec. 31, 2018

Dec. 31, 2017

Current tax expense :

Domestic (U.S. federal)

$ 2,854

$ 6,466

$ 3,380

Domestic (U.S. state)

3,908

3,508

1,268

104,089

64,735

65,485

Current Income Tax Expense (Benefit), Total

110,851

74,709

70,133

Deferred tax expense (benefit) :

Domestic (U.S. federal)

2,669

6,577

3,549

Domestic (U.S. state)

(1,679)

(1,176)

(2,809)

Foreign (other than U.S.)

(17,305)

653

(11,131)

Deferred Income Tax Expense (Benefit), Total

(16,315)

6,054

(10,391)

Total income tax expense (benefit)

$ 94,536

$ 80,763

$ 59,742

^[1]

[1]

Prepaid Expenses and Other Current Assets - Schedule of Prepaid Expenses and Other Current Assets (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Prepaid Expense And Other Assets Current [Abstract]
Advance income and non-income taxes	$ 43,763	$ 58,701
Contract asset	19,170	22,472
Prepaid expenses	29,734	25,996
Derivative instruments	18,223	34,528
Employee advances	4,209	3,772
Deposits	1,784	2,758
Advances to suppliers	4,289	1,998
Others	49,153	62,252
Prepaid expenses and other current assets, net	$ 170,325	$ 212,477

Accounts receivable, net of reserve for doubtful receivables

12 Months Ended

Dec. 31, 2019

Receivables [Abstract]

Accounts receivable, net of reserve for doubtful receivables

5. Accounts receivable, net of reserve for doubtful receivables

The following table provides details of the Company’s reserve for doubtful receivables:

	Year ended December 31,
	2017			2018			2019
Opening balance as of January 1	$	15,519		$	23,660		$	23,960
Additions due to acquisitions		235			—			1,004
Additions charged/reversal released to cost and expense		9,819			1,857			7,443
Deductions/effect of exchange rate fluctuations		(1,913	)		(1,557	)		(2,438	)
Closing balance	$	23,660		$	23,960		$	29,969

Accounts receivable were $798,144 and $944,224, and reserves for doubtful receivables were $23,960 and $29,969, resulting in net accounts receivable balances of $774,184 and $914,255 as of December 31, 2018 and 2019, respectively. In addition, accounts receivable due after one year amounting to $4,099 and $7,858 as of December 31, 2018 and 2019, respectively, are included under “other assets” in the consolidated balance sheets.

Accounts receivable from related parties were $99 and $0 as of December 31, 2018 and 2019, respectively. There are no doubtful receivables in amounts due from related parties.

Fair Value Measurements - Roll-Forward of Fair Value of Deferred Compensation Liabilities Categorized as Level 3 in Fair Value Hierarchy (Detail) - Deferred Compensation Liabilities - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2019

Dec. 31, 2018

Fair Value Liabilities Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]

Additions (net of redemption)

$ 1,582

8,299

$ 1,669

Change in fair value of deferred compensation plan liabilities

^[1]

1,062

(87)

$ 10,943

$ 1,582

[1]	Changes in the fair value of deferred compensation liabilities are reported in “selling, general and administrative expenses” in the consolidated statements of income.

Cash and Cash Equivalents - Schedule of Cash and Cash Equivalents (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Cash And Cash Equivalents [Abstract]
Cash and other bank balances	$ 467,096	$ 368,396
Total	$ 467,096	$ 368,396

Accrued expenses and other current liabilities

12 Months Ended

Dec. 31, 2019

Payables And Accruals [Abstract]

13. Accrued expenses and other current liabilities

Accrued expenses and other current liabilities consist of the following:

	As of December 31,
	2018		2019
Accrued expenses	$	179,843	$	178,845
Accrued employee cost		210,251		273,506
Earn-out consideration		16,875		6,384
Statutory liabilities		42,728		62,350
Retirement benefits		22,921		28,379
Derivative instruments		15,373		6,966
Contract liabilities (Note 27)		64,744		97,313
Finance lease liability		—		9,740
Other liabilities		16,807		20,388
Capital lease obligations		1,808		—
	$	571,350	$	683,871

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

12 Months Ended

Dec. 31, 2019

Dec. 31, 2018

Dec. 31, 2017

Other operating (income) expense*

^[1]

$ (34,545)

$ (455)

$ (7,277)

Provision for impairment of intangible assets and property, plant and equipment

3,511

4,265

9,311

Change in fair value of earn-out consideration and deferred consideration (relating to business acquisitions)

(5,655)

(3,695)

Schedule of Accrued Expenses and Other Current Liabilities

$ (31,034)

$ (1,845)

$ (1,661)

^[2]

[1]	Includes a gain of $31,380 for the year ended December 31, 2019 on land rights transferred to a third-party real estate developer in exchange for an interest in commercial property being developed on the land.
[2]	Cost of revenue, selling, general and administrative expenses, other income (expense) and income from operations for the year ended December 31, 2017 have been restated due to the adoption of ASU No. 2017-07 with effect from January 1, 2018. The impact of such restatement is not material to the Company’s consolidated results of operations, cash flows, financial position and disclosures.

Derivative Financial Instruments - Fair Values of Derivative Instruments and Location in Financial Statements (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Prepaid Expenses and Other Current Assets \| Not Designated as Hedging Instrument
Derivatives Fair Value [Line Items]
Fair value of assets	$ 2,009	$ 11,490
Accrued Expenses and Other Current Liabilities \| Not Designated as Hedging Instrument
Derivatives Fair Value [Line Items]
Fair value of liabilities	814	225
Cash Flow Hedges \| Prepaid Expenses and Other Current Assets
Derivatives Fair Value [Line Items]
Fair value of assets	16,214	23,038
Cash Flow Hedges \| Other Assets
Derivatives Fair Value [Line Items]
Fair value of assets	3,086	9,571
Cash Flow Hedges \| Accrued Expenses and Other Current Liabilities
Derivatives Fair Value [Line Items]
Fair value of liabilities	6,152	15,148
Cash Flow Hedges \| Other Liabilities
Derivatives Fair Value [Line Items]
Fair value of liabilities	$ 17,273	$ 19,872

Fair Value Measurements

12 Months Ended

Dec. 31, 2019

Fair Value Disclosures [Abstract]

Fair Value Measurements

6. Fair Value Measurements

	As of December 31, 2018
	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, c)	$	44,099	$	—	$	44,099	$	—
Deferred compensation plan assets (a, e)	$	1,613		—		—	$	1,613
Total	$	45,712	$	—	$	44,099	$	1,613
Liabilities
Earn-out consideration (Note b, d)	$	17,073	$	—	$	—	$	17,073
Derivative instruments (Note b, c)		35,245		—		35,245		—
Deferred compensation plan liability (b, f)		1,582		—		—		1,582
Total	$	53,900	$	—	$	35,245	$	18,655

6. Fair Value Measurements (Continued)

	As of December 31, 2019
	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, c)	$	21,309	$	—	$	21,309	$	—
Deferred compensation plan assets (a, e)	$	11,208	$	—	$	—	$	11,208
Total	$	32,517	$	—	$	21,309	$	11,208
Liabilities
Earn out consideration (Note b, d)	$	22,184	$	—	$	—	$	22,184
Derivative instruments (Note b, c)	$	24,239	$	—	$	24,239	$	—
Deferred compensation plan liability (b, f)	$	10,943	$	—	$	—	$	10,943
Total	$	57,366	$	—	$	24,239	$	33,127

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

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

(c)	The Company values its derivative instruments based on market observable inputs, including both forward and spot prices for the relevant currencies and interest rate indices for relevant interest rates. The quotes are taken from an independent market database.

(d)

(e)

(f)	The fair value of the deferred compensation plan liability is derived based on the fair value of the underlying assets in the insurance policies and is therefore classified within level 3 of the fair value hierarchy.

The following table provides a roll-forward of the fair value of earn-out consideration categorized as level 3 in the fair value hierarchy for the years ended December 31, 2018 and 2019:


	Year ended December 31,
	2018			2019
Opening balance	$	24,732		$	17,073
Earn-out consideration payable in connection with acquisitions		—			21,701
Payments made on earn-out consideration (Note a)		(3,356	)		(17,098	)
Change in fair value of earn-out consideration (Note b)		(5,655	)		—
Others (Note c)		1,352			508
Closing balance	$	17,073		$	22,184

(a)	Includes the interest payment on earn-out consideration in excess of the acquisition date fair value, which is included in “cash flows from operating activities” amounting to $0 and $4,308 for the year ended December 31, 2018 and 2019, respectively.

6. Fair Value Measurements (Continued)

(b)	Changes in the fair value of earn-out consideration are reported in “other operating (income) expense, net” in the consolidated statements of income.

(c)

The following table provides a roll-forward of the fair value of deferred compensation plan assets categorized as level 3 in the fair value hierarchy for the year ended December 31, 2018 and 2019:

	Year ended December 31,
	2018			2019
Opening balance	$	—		$	1,613
Additions (net of redemption)		1,669			8,299
Change in fair value of deferred compensation plan assets (Note a)		(56	)		1,296
Closing balance	$	1,613		$	11,208

(a)	Changes in the fair value of plan assets are reported in “other income (expense), net” in the consolidated statements of income.

The following table provides a roll-forward of the fair value of deferred compensation liabilities categorized as level 3 in the fair value hierarchy for the year ended December 31, 2018 and 2019:

	Year ended December 31,
	2018			2019
Opening balance	$	—		$	1,582
Additions (net of redemption)		1,669			8,299
Change in fair value of deferred compensation plan liabilities (Note a)		(87	)		1,062
Closing balance	$	1,582		$	10,943

(a)

Changes in the fair value of deferred compensation liabilities are reported in “selling, general and administrative expenses” in the consolidated statements of income.

Business Acquisitions - Right Point Consulting LLC - Additional Information (Detail) - USD ($) $ in Thousands		12 Months Ended
	Nov. 12, 2019	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Business Acquisition [Line Items]
Payment for business acquisitions, net of cash acquired		$ 252,276	$ 111,571	$ 284,822
Goodwill		1,574,466	1,393,832	1,337,122
Goodwill deductible for tax purposes		282,524	187,546
Acquisition related cost		$ 8,352	$ 2,362	$ 5,886
Rightpoint Consulting LLC
Business Acquisition [Line Items]
Date of acquisition	Nov. 12, 2019
Ownership percentage acquired	100.00%	100.00%
Purchase consideration	$ 270,669
Payment for business acquisitions, net of cash acquired	268,170
Cash and cash equivalents	2,499
Cash consideration to acquired certain assets and assumed certain liabilities	$ 248,470
Consideration payable		$ 22,199
Maximum measurement period for tax position evaluation	1 year
Percentage of receive consideration in cash at closing date for limited liability company interests and vested options to selling equity holders	100.00%
Retain percentage of limited liability company interests and vested options to selling equity holders	25.00%
Vested options rolling period to certain selling equity holders	3 years
Percentage of receive consideration for remaining limited liability company interests and vested options to selling equity holders	75.00%
Deferred variable earnout consideration to certain selling equity holders	$ 21,500
Deferred earn out consideration rolling period to certain selling equity holders	3 years
Acquired intangible assets, weighted average amortization period	5 years
Goodwill	$ 182,834
Goodwill deductible for tax purposes	97,833
Acquisition related cost	7,385
Acquired assets	39,140
Liabilities assumed	23,095
Recognized net deferred tax liability	3,210
Rightpoint Consulting LLC \| BCMI
Business Acquisition [Line Items]
Goodwill	17,525
Rightpoint Consulting LLC \| CGRLH
Business Acquisition [Line Items]
Goodwill	44,365
Rightpoint Consulting LLC \| HMS
Business Acquisition [Line Items]
Goodwill	120,944
Rightpoint Consulting LLC \| Customer-Related Intangible Assets
Business Acquisition [Line Items]
Intangible assets	46,000
Rightpoint Consulting LLC \| Marketing-Related Intangible Assets
Business Acquisition [Line Items]
Intangible assets	$ 29,000

Long-Term Debt - Additional Information (Detail)	1 Months Ended			12 Months Ended
Long-Term Debt - Additional Information (Detail)	Nov. 30, 2019 USD ($)	Aug. 31, 2018 USD ($)	Mar. 31, 2017 USD ($)	Dec. 31, 2019 USD ($) Day	Dec. 31, 2018 USD ($)	Dec. 31, 2017 USD ($)	Aug. 09, 2018 USD ($)	Aug. 08, 2018 USD ($)
Debt Instrument [Line Items]
Maturity date of loan agreement				Aug. 08, 2023
Margin over LIBOR		1.375%		1.375%	1.375%
Debt amount outstanding				$ 1,373,305,000	$ 1,009,128,000
Debt discount and underwriting fee				$ 2,317,000	4,293,000	$ 2,630,000
Genpact Luxembourg S.à r.l.
Debt Instrument [Line Items]
Debt instrument description				The Issuer will pay interest on the 2017 notes semi-annually in arrears on April 1 and October 1 of each year and on the 2019 notes semi-annually in arrears on June 1 and December 1 of each year, ending on the maturity dates of April 1, 2022 and December 1, 2024, respectively.
Revolving Credit Facility
Debt Instrument [Line Items]
Credit facility, maximum borrowing capacity							$ 500,000,000	$ 350,000,000
Term Loan Credit Facility
Debt Instrument [Line Items]
Debt amortization expense				$ 1,641,000	2,158,000
Maturity date of loan agreement				Aug. 08, 2023
Debt amount outstanding				$ 627,359,000	660,841,000
Principal amount of term loan				$ 8,500,000
Credit facility, frequency of payments				quarterly
2015 Facility
Debt Instrument [Line Items]
Margin over LIBOR		1.50%
Credit facility, base rate		0.50%
2015 Facility \| Revolving Credit Facility
Debt Instrument [Line Items]
Credit facility, maximum borrowing capacity		$ 350,000,000
2015 Facility \| Term Loan Credit Facility
Debt Instrument [Line Items]
Credit facility, maximum borrowing capacity		800,000,000
Outstanding term loan		550,814,000
Extinguished outstanding term loan		129,186,000
Amended 2015 Facility
Debt Instrument [Line Items]
Debt amortization expense		$ 2,029,000
Margin over LIBOR		1.375%
Credit facility, base rate		0.375%
Amended 2015 Facility \| Revolving Credit Facility
Debt Instrument [Line Items]
Credit facility, maximum borrowing capacity		$ 500,000,000
Debt amortization expense		$ 82,000
Maturity date of loan agreement		Aug. 08, 2023
Amended 2015 Facility \| Term Loan Credit Facility
Debt Instrument [Line Items]
Outstanding term loan		$ 680,000,000
Additional funding		129,186,000
Change to outstanding principal of term loan		$ 0
3.70% Senior Notes \| Genpact Luxembourg S.à r.l.
Debt Instrument [Line Items]
Debt amortization expense				$ 1,186,000	1,713,000
Debt amount outstanding				$ 348,814,000	$ 348,287,000
Principal amount of senior notes issued			$ 350,000,000
Interest rate on senior notes			3.70%
Net proceeds from issue of senior notes			$ 348,519,000
Debt discount and underwriting fee			1,481,000
Debt instrument, number of days to provide offer to exchange notes for outstanding unregistered notes \| Day				455
Other debt issuance costs			1,161,000
Total debt issuance cost			$ 2,642,000
Debt instrument, maturity date				Apr. 01, 2022
Debt instrument redemption price percentage				100.00%
Debt instrument redemption date				Mar. 01, 2022
Debt repurchase price as percentage of aggregate principal value upon certain change of controls				101.00%
Maximum increase in downgrade of credit rating of notes to adjust interest rate payable				2.00%
3.375% Senior Notes \| Genpact Luxembourg S.à r.l.
Debt Instrument [Line Items]
Debt amortization expense				$ 2,868,000
Debt amount outstanding				$ 397,132,000
Principal amount of senior notes issued	$ 400,000,000
Interest rate on senior notes	3.375%
Net proceeds from issue of senior notes	$ 398,304,000
Debt discount and underwriting fee	1,600,000
Debt discount	96,000
Other debt issuance costs	1,241,000
Total debt issuance cost	$ 2,937,000
Debt instrument redemption price percentage				100.00%
Debt instrument redemption date				Nov. 01, 2024
Debt repurchase price as percentage of aggregate principal value upon certain change of controls				101.00%
Maximum increase in downgrade of credit rating of notes to adjust interest rate payable				2.00%

Accrued expenses and other current liabilities (Tables)

12 Months Ended

Dec. 31, 2019

Payables And Accruals [Abstract]

Accrued expenses and other current liabilities consist of the following:

	As of December 31,
	2018		2019
Accrued expenses	$	179,843	$	178,845
Accrued employee cost		210,251		273,506
Earn-out consideration		16,875		6,384
Statutory liabilities		42,728		62,350
Retirement benefits		22,921		28,379
Derivative instruments		15,373		6,966
Contract liabilities (Note 27)		64,744		97,313
Finance lease liability		—		9,740
Other liabilities		16,807		20,388
Capital lease obligations		1,808		—
	$	571,350	$	683,871

Quarterly financial data (unaudited)

12 Months Ended

Dec. 31, 2019

Quarterly Financial Information Disclosure [Abstract]

Quarterly financial data (unaudited)

31. Quarterly financial data (unaudited)

	Three months ended								Year ended
	March 31, 2019		June 30, 2019		September 30, 2019		December 31, 2019		December 31, 2019
Total net revenues	$	809,206	$	881,799	$	888,799	$	940,739	$	3,520,543
Gross profit	$	290,069	$	310,555	$	315,140	$	310,091	$	1,225,855
Income from operations	$	90,072	$	106,202	$	113,584	$	119,518	$	429,376
Income before equity-method investment activity, net and income tax expense	$	79,320	$	94,970	$	110,794	$	114,349	$	399,433
Net Income	$	60,841	$	73,722	$	88,120	$	82,198	$	304,881
Net income attributable to Genpact Limited common shareholders	$	60,841	$	73,722	$	88,120	$	82,198	$	304,881
Earnings per common share attributable to Genpact Limited common shareholders
Basic	$	0.32	$	0.39	$	0.46	$	0.43	$	1.60
Diluted	$	0.31	$	0.38	$	0.45	$	0.42	$	1.56
Weighted average number of common shares used in computing earnings per common share attributable to Genpact Limited common shareholders
Basic		189,451,845		190,163,359		190,599,049		190,083,647		190,074,475
Diluted		193,394,208		194,766,047		195,890,841		196,592,325		195,160,855

31. Quarterly financial data (unaudited) (Continued)

	Three months ended								Year ended
	March 31, 2018		June 30, 2018		September 30, 2018		December 31, 2018		December 31, 2018
Total net revenues	$	688,912	$	728,561	$	747,978	$	835,339	$	3,000,790
Gross profit	$	244,588	$	265,663	$	266,566	$	302,205	$	1,079,022
Income from operations	$	63,761	$	79,522	$	94,028	$	110,841	$	348,152
Income before Equity method investment activity, net and income tax expense	$	76,009	$	81,668	$	97,724	$	106,632	$	362,033
Net Income	$	63,934	$	64,574	$	73,603	$	79,147	$	281,258
Net (income) loss attributable to redeemable non-controlling interest	$	761	$	-	$	-	$	-	$	761
Net income attributable to Genpact Limited common shareholders	$	64,695	$	64,574	$	73,603	$	79,147	$	282,019
Earnings per common share attributable to Genpact Limited common shareholders
Basic	$	0.34	$	0.34	$	0.39	$	0.42	$	1.48
Diluted	$	0.33	$	0.33	$	0.38	$	0.41	$	1.45
Weighted average number of common shares used in computing earnings per common share attributable to Genpact Limited common shareholders
Basic		192,816,626		190,132,664		190,024,924		189,724,744		190,674,740
Diluted		196,288,569		193,365,974		193,115,769		193,149,836		193,980,038

Interest Income (Expense), Net - Schedule of Interest Income (Expense), Net (Detail) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2019

Dec. 31, 2018

Dec. 31, 2017

Interest income

$ 7,321

$ 11,388

$ 8,182

Interest expense

(50,779)

(48,507)

(39,917)

Amortization of ROU assets

$ (43,458)

$ (37,119)

$ (31,735)

^[1]

[1]

Other Assets - Schedule of Other Assets (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Other Assets Noncurrent Disclosure [Abstract]
Contract asset (Note 27)	$ 21,176	$ 22,563
Advance income and non-income taxes	93,277	62,942
Deposits	36,342	25,984
Derivative instruments	3,086	9,571
Prepaid expenses	6,003	5,052
Accounts receivable due after one year	7,858	4,099
Others	15,853	24,948
Right of use (ROU) assets finance lease	33,484
Other assets, net	$ 217,079	$ 155,159

Segment reporting

12 Months Ended

Dec. 31, 2019

Segment Reporting [Abstract]

Segment reporting

26. Segment reporting

The Company manages various types of business process and information technology services in an integrated manner for clients in various industries and geographic locations. The Company's operating segments are significant strategic business units that align its products and services with how it manages its business, approaches key markets and interacts with its clients. Effective for the quarter and year ended December 31, 2019, the Company implemented operational changes in how its Chief Operating Decision Maker, or CODM, manages its businesses, including resource allocation and performance assessment. As a result of these changes, the Company now has three operating segments, representing the individual businesses that are run separately under the new structure.

The Company’s new reportable segments are as follows: (1) Banking, Capital Markets and Insurance (BCMI); (2) Consumer Goods, Retail, Life Sciences and Healthcare (CGRLH); and (3) High Tech, Manufacturing and Services (HMS).

The Company has restated segment information for the historical periods presented herein to conform to the current presentation. This change in segment presentation does not affect the Company's consolidated statements of income, balance sheets or statements of cash flows.

The Company’s Chief Executive Officer, who has been identified as the CODM, reviews operating segment revenue, which is a GAAP measure, and operating segment adjusted income from operations, which is a non-GAAP measure. The Company does not allocate and therefore the CODM does not evaluate foreign exchange gain/(losses), interest income/(expense), other income/(expense), or income taxes by segment. The Company’s operating assets are shared by multiple segments. The Company manages assets on a total company basis, not by operating segment, and therefore asset information and capital expenditures by operating segment are not presented to the CODM and are not reviewed by the CODM.

Revenues and adjusted income from operations for each of the Company’s segments for the year ended December 31, 2019 were as follows:

	Reportable segments
	BCMI		CGRLH		HMS		Others*				Total
Revenues, net		1,078,844		1,107,534		1,348,635		(14,470	)			3,520,543
Adjusted income from operations		115,998		161,515		238,129	43,199			#		558,841
Stock-based compensation												(83,885	)
Amortization of acquired intangible assets (other than included above)												(31,458	)
Acquisition-related expenses												(8,352	)
Foreign exchange gains (losses), net												7,729
Interest income (expense), net												(43,458	)
Income tax expense												(94,536	)
Net income attributable to Genpact Limited shareholders												304,881

*Revenues, net for “Others” primarily represents the impact of foreign exchange fluctuations, which is not allocated to the Company’s segments for management’s internal reporting purposes. Adjusted income from operations for “Others” primarily represents gains related to a transfer of land, government incentives and the impact of foreign exchange fluctuations, which are not allocated to the Company’s segments for management’s internal reporting purposes.

26. Segment reporting (Continued)

#Includes $10,524 toward the accelerated charge of a contract cost asset relating to a wealth management platform used in the Company’s BCMI segment that the Company no longer plans to leverage beyond its current scope. If this charge had been recorded in the BCMI segment in the year ended December 31, 2019, AOI for the Company’s BCMI segment in 2019 would have been $105,474, with a corresponding increase in AOI of “Others” to $53,723.

Revenues and adjusted income from operations for each of the Company’s segments for the year ended December 31, 2018 were as follows:

	Reportable segments
	BCMI		CGRLH		HMS		Others**		Total
Revenues, net		1,079,673		903,225		1,005,070		12,822		3,000,790
Adjusted income from 0perations		148,712		116,705		177,209		30,688		473,314
Stock-based compensation										(48,998	)
Amortization of acquired intangible assets (other than included above)										(37,292	)
Acquisition-related expenses										(2,362	)
Foreign exchange gains (losses), net										15,239
Interest income (expense), net										(37,119	)
Income tax expense										(80,763	)
Net income attributable to Genpact Limited shareholders										282,019

**Revenues, net for “Others” primarily represents the impact of foreign exchange fluctuations, which is not allocated to the Company’s three segments for management’s internal reporting purposes. AOI for Others primarily represents government incentives and the impact of foreign exchange fluctuations which are not allocated to the Company’s segments for management’s internal reporting purposes.

Revenues and adjusted income from operations for the Company’s segments for the year ended December 31, 2017 were as follows:

	Reportable segments
	BCMI		CGRLH		HMS		Others***		Total
Revenues, net		1,054,660		852,170		827,528		2,571		2,736,929
Adjusted income from operations		150,545		84,908		126,238		67,939		429,630
Stock-based compensation										(35,685	)
Amortization of acquired intangible assets (other than included above)										(35,467	)
Acquisition-related expenses										(5,886	)
Foreign exchange gains (losses), net										1,996
Interest income (expense), net										(31,735	)
Income tax expense										(59,742	)
Net income attributable to Genpact Limited Shareholders										263,111

***Revenue, net for “Others” primarily represents the impact of foreign exchange fluctuations, which is not allocated to the Company’s three segments for management’s internal reporting purposes. AOI for Others primarily represents government incentives and the impact of foreign exchange fluctuations which are not allocated to the Company’s segments for management’s internal reporting purposes.

26. Segment reporting (Continued)

Revenues from a single customer in the Company’s HMS segment comprised 9.8%, 8.9% and 13.6% of the Company’s consolidated total net revenues in 2017, 2018 and 2019, respectively.

Net revenues by service type are as follows:

	Year ended December 31,
	2017		2018		2019
Business process outsourcing	$	2,264,335	$	2,502,806	$	2,974,212
Information technology services		472,594		497,984		546,331
Total net revenues	$	2,736,929	$	3,000,790	$	3,520,543

These services are provided in each of the Company’s three segments.

	Year ended December 31,
	2017		2018		2019
India	$	1,712,783	$	1,739,455	$	1,890,897
Asia, other than India		286,338		327,462		356,726
North and Latin America		455,059		641,716		863,748
Europe		282,749		292,157		409,172
Total net revenues	$	2,736,929	$	3,000,790	$	3,520,543

Property, plant and equipment, net by geographic region are as follows:

	As of December 31,
	2018		2019
India	$	130,824	$	161,227
Asia, other than India		14,866		17,212
North and Latin America		46,763		58,499
Europe		20,262		17,097
Total	$	212,715	$	254,035

Leases - Components of Lease Cost of Operating and Finance Leases (Details)
$ in Thousands

12 Months Ended

Dec. 31, 2019

USD ($)

Finance lease cost:

$ 9,302

^[1]

Interest on lease liabilities

2,997

^[2]

Operating lease cost

74,436

^[3]

Short-term lease cost

438

^[3]

Variable lease cost

4,052

^[3]

Total lease cost

$ 91,225

[1]	Included in “depreciation and amortization” in the consolidated statements of income.
[2]	Included in “interest income (expense), net” in the consolidated statements of income.
[3]	Included in “cost of revenue” and “selling, general and administrative expenses” in the consolidated statements of income.

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

Dec. 31, 2019

Dec. 31, 2018

Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]

Derivative instruments, assets

^[1],[2]

$ 21,309

$ 44,099

Deferred compensation plan assets

^[1],[3]

11,208

1,613

Total, assets

32,517

45,712

Earn out consideration

^[4],[5]

22,184

17,073

Derivative instruments, liabilities

^[2],[4]

24,239

35,245

Deferred compensation plan liability

^[4],[6]

10,943

1,582

Total, liabilities

57,366

53,900

Fair Value, Inputs, Level 2

Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]

Derivative instruments, assets

^[1],[2]

21,309

44,099

Total, assets

21,309

44,099

Derivative instruments, liabilities

^[2],[4]

24,239

35,245

Total, liabilities

24,239

35,245

Fair Value, Inputs, Level 3

Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]

Deferred compensation plan assets

^[1],[3]

11,208

1,613

Total, assets

11,208

1,613

Earn out consideration

^[4],[5]

22,184

17,073

Deferred compensation plan liability

^[4],[6]

10,943

1,582

Total, liabilities

$ 33,127

$ 18,655

[1]	Included in “prepaid expenses and other current assets” and “other assets” in the consolidated balance sheets.
[2]	The Company values its derivative instruments based on market observable inputs, including both forward and spot prices for the relevant currencies and interest rate indices for relevant interest rates. The quotes are taken from an independent market database.
[3]	Deferred compensation plan assets consist of life insurance policies held under a Rabbi Trust. Assets held in the Rabbi Trust are valued based on the cash surrender value of the insurance contract, which is determined based on the fair value of the underlying assets included in the insurance portfolio and are therefore classified within level 3 of the fair value hierarchy.
[4]	Included in “accrued expenses and other current liabilities” and “other liabilities” in the consolidated balance sheets.
[5]	The fair value of earn-out consideration, calculated as the present value of expected future payments to be made to the sellers of acquired businesses, was derived by estimating the future financial performance of the acquired businesses using the earn-out formula and performance targets specified in each purchase agreement and adjusting the result to reflect the Company’s estimate of the likelihood of achievement of such targets. Given the significance of the unobservable inputs, the valuations are classified in level 3 of the fair value hierarchy.
[6]	The fair value of the deferred compensation plan liability is derived based on the fair value of the underlying assets in the insurance policies and is therefore classified within level 3 of the fair value hierarchy.

Income Taxes - Income Tax Expense (Benefit) Computed by Applying United States Federal Statutory Income Tax Rate to Income Before Income Taxes (Parenthetical) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Reversal of deferred tax liabilities due to transfer/closure of certain affiliated entities	$ 3,782	$ 18,510	$ 9,600
Impairment of deferred tax asset	$ 8,069

Guarantor Financial Information - Additional Information (Detail) - Genpact Luxembourg S.à r.l. - USD ($)	Nov. 30, 2019	Mar. 31, 2017
3.70% Senior Notes
Debt Instrument [Line Items]
Principal amount of senior notes issued		$ 350,000,000
Interest rate on senior notes		3.70%
3.375% Senior Notes
Debt Instrument [Line Items]
Principal amount of senior notes issued	$ 400,000,000
Interest rate on senior notes	3.375%

Earnings Per Share - Schedule of Earnings Per Share (Detail) - USD ($)
$ / shares in Units, $ in Thousands

3 Months Ended

12 Months Ended

Dec. 31, 2019

Sep. 30, 2019

Jun. 30, 2019

Mar. 31, 2019

Dec. 31, 2018

Sep. 30, 2018

Jun. 30, 2018

Mar. 31, 2018

Dec. 31, 2019

Dec. 31, 2018

Dec. 31, 2017

Earnings Per Share (Abstract)

Net income available to Genpact Limited common shareholders

$ 304,881

$ 282,019

$ 263,111

^[1]

Weighted average number of common shares used in computing basic earnings per common share

190,083,647

190,599,049

190,163,359

189,451,845

189,724,744

190,024,924

190,132,664

192,816,626

190,074,475

190,674,740

193,864,755

^[1]

Dilutive effect of stock-based awards

5,086,380

3,305,298

3,184,797

Weighted average number of common shares used in computing dilutive earnings per common share

196,592,325

195,890,841

194,766,047

193,394,208

193,149,836

193,115,769

193,365,974

196,288,569

195,160,855

193,980,038

197,049,552

^[1]

$ 0.43

$ 0.46

$ 0.39

$ 0.32

$ 0.42

$ 0.39

$ 0.34

$ 1.60

$ 1.48

$ 1.36

^[1]

$ 0.42

$ 0.45

$ 0.38

$ 0.31

$ 0.41

$ 0.38

$ 0.33

$ 1.56

$ 1.45

$ 1.34

^[1]

[1]

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-Paragraph 1
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/exampleRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 10
-Section 45
-Paragraph 60B
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=117326831&loc=SL5780133-109256

+ Details

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 55
-Paragraph 52
-URI http://asc.fasb.org/extlink&oid=117327953&loc=d3e4984-109258

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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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-Publisher FASB
-Name Accounting Standards Codification
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+ Details

Income Taxes - Components of Income before Income Tax Expense from Continuing Operations (Detail) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2019

Dec. 31, 2018

Dec. 31, 2017

Foreign (other than U.S.)

Domestic (U.S.)

$ 27,783

$ 49,986

$ 8,440

371,634

312,035

312,143

Guarantor Financial Information [Abstract]

$ 399,417

$ 362,021

$ 320,583

^[1]

[1]

Goodwill and Intangible Assets - Estimated Amortization Schedule of Intangible Assets for Future Periods (Detail) $ in Thousands	Dec. 31, 2019 USD ($)
Goodwill And Intangible Assets Disclosure [Abstract]
2020	$ 70,355
2021	52,597
2022	36,920
2023	29,817
2024 and beyond	18,037
Intangible assets excluding under development assets	$ 207,726

Goodwill and Intangible Assets - Changes in Goodwill by Reporting Unit (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Goodwill [Line Items]
Opening balance	$ 1,393,832	$ 1,337,122
Goodwill relating to acquisitions consummated during the period	185,381	91,936
Impact of measurement period adjustments	(988)	816
Effect of exchange rate fluctuations	(3,759)	(36,042)
Closing balance	1,574,466	1,393,832
BCMI
Goodwill [Line Items]
Opening balance	398,601
Goodwill relating to acquisitions consummated during the period	20,072
Impact of measurement period adjustments	(380)
Effect of exchange rate fluctuations	(1,080)
Closing balance	417,213	398,601
CGRLH
Goodwill [Line Items]
Opening balance	512,296
Goodwill relating to acquisitions consummated during the period	44,365
Impact of measurement period adjustments	(151)
Effect of exchange rate fluctuations	(1,380)
Closing balance	555,130	512,296
HMS
Goodwill [Line Items]
Opening balance	482,935
Goodwill relating to acquisitions consummated during the period	120,944
Impact of measurement period adjustments	(457)
Effect of exchange rate fluctuations	(1,299)
Closing balance	$ 602,123	$ 482,935

Guarantor financial information

12 Months Ended

Dec. 31, 2019

Guarantor financial information

33. Guarantor financial information

Genpact Luxembourg S.à r.l. (the “Issuer”), a subsidiary of the Company, issued $350,000 aggregate principal amount of 3.70% senior notes in March 2017 and $400,000 aggregate principal amount of 3.375% senior notes in November 2019. See Note 14 for additional information. The issuance is fully and unconditionally guaranteed by the Company. The Company has prepared the following condensed consolidating financial statements, which set forth consolidated financial statements of the Issuer, the Company as parent guarantor and the non-guarantor subsidiaries of the Company, as well as intercompany elimination adjustments relating to intercompany transactions. Investments in subsidiaries have been accounted for using the equity method.

Condensed Consolidating Balance Sheet

	As of December 31, 2019
	Issuer/ Subsidiary		Parent/ Guarantor		Non- Guarantor Subsidiaries		Eliminations			Consolidated
Assets
Current assets
Cash and cash equivalents		7,435	$	2,029	$	457,632	$	—		$	467,096
Intercompany Accounts receivable, net		84,803		—		—		(84,803	)		—
Accounts receivable, net		-		—		914,255		—			914,255
Intercompany loans		1,003,032		12,400		1,976,064		(2,991,496	)		—
Intercompany other receivable		61,456		124,043		158,234		(343,734	)		—
Prepaid expenses and other current assets		3,383		977		165,965		-			170,325
Total current assets	$	1,160,109	$	139,449	$	3,672,150	$	(3,420,033	)	$	1,551,676
Property, plant and equipment, Net		374		—		253,661		—			254,035
Operating lease right-of-use assets		—		—		330,854		—			330,854
Intercompany loans		100,000		—		500,000		(600,000	)		—
Deferred tax assets		—		—		89,715		—			89,715
Investment in subsidiaries		583,600		3,362,390		644,554		(4,590,544	)		—
Investment in debentures/bonds, intercompany		476,571		118,393		—		(594,964	)		—
Intercompany other receivable		—		89,460		—		(89,460	)		—
Intangible assets, net		—		—		230,861		—			230,861
Goodwill		—		—		1,574,466		—			1,574,466
Contract cost assets		—		—		205,498		—			205,498
Other assets		311		85		216,683		—			217,079
Total assets	$	2,320,965	$	3,709,777	$	7,718,442	$	(9,295,000	)	$	4,454,184

Liabilities and equity
Current liabilities
Short-term borrowings	$	—	$	—	$	70,000	$	—		$	70,000
Current portion of Intercompany loans		232,027		1,971,037		788,432		(2,991,496	)		—
Current portion of long-term debt		4,963		—		28,546		—			33,509
Accounts payable		1,176		122		20,683		—			21,981
Intercompany accounts payable		—		—		84,803		(84,803	)		—
Income taxes payable		—		—		43,186		—			43,186
Intercompany other payable		56,936		110,974		175,824		(343,734	)		—
Accrued expenses and other current liabilities		8,062		3,886		671,923		—			683,871
Operating leases liability		—		—		57,664		—			57,664
Total current liabilities	$	303,164	$	2,086,019	$	1,941,061	$	(3,420,033	)	$	910,211
Long-term debt, less current portion		833,358		—		506,438		—			1,339,796
Operating leases liability		—		—		302,100		—			302,100
Deferred tax liabilities		—		—		3,990		—			3,990
Intercompany other payable		—		—		89,460		(89,460	)		—
Intercompany loans and debenture, less current portion		500,000		—		694,964		(1,194,964	)		—
Other liabilities		—		217		208,699		—			208,916
Total liabilities	$	1,636,522	$	2,086,236	$	3,746,711	$	(4,704,456	)	$	2,765,013

Shareholders' equity		684,443		1,623,541		3,971,731		(4,590,544	)		1,689,171
Total liabilities and equity	$	2,320,965	$	3,709,777	$	7,718,442	$	(9,295,000	)	$	4,454,184

33. Guarantor financial information (Continued) Condensed Consolidating Balance Sheet

	As of December 31, 2018
	Issuer/ Subsidiary		Parent/ Guarantor		Non- Guarantor Subsidiaries		Eliminations			Consolidated
Assets
Current assets
Cash and cash equivalents	$	12,797	$	2,505	$	353,094	$	—		$	368,396
Intercompany Accounts receivable, net		89,958		—		—		(89,958	)		—
Accounts receivable, net		—		—		774,184		—			774,184
Intercompany loans		447,578		1,300		1,835,608		(2,284,486	)		—
Intercompany other receivable		33,224		52,783		117,537		(203,544	)		—
Prepaid expenses and other current assets		2,242		1,278		208,957		—			212,477
Total current assets	$	585,799	$	57,866	$	3,289,380	$	(2,577,988	)	$	1,355,057
Property, plant and equipment, Net		388		—		212,327		—			212,715
Intercompany loans		100,000		—		500,000		(600,000	)		—
Deferred tax assets		—		—		74,566		—			74,566
Investment in subsidiaries		548,654		3,073,467		557,089		(4,179,210	)		—
Investment in equity affiliates		—		—		836		—			836
Investment in debentures/bonds, intercompany		571,919		50,393		—		(622,312	)		—
Intercompany other receivable		—		83,169		—		(83,169	)		—
Intangible assets, net		—		—		177,087		—			177,087
Goodwill		—		—		1,393,832		—			1,393,832
Contract cost assets		—		—		160,193		—			160,193
Other assets		682		—		154,477		—			155,159
Total assets	$	1,807,442	$	3,264,895	$	6,519,787	$	(8,062,679	)	$	3,529,445

Liabilities and equity
Current liabilities
Short-term borrowings	$	100,000	$	—	$	195,000	$	—		$	295,000
Current portion of Intercompany loans		128,572		1,849,537		306,377		(2,284,486	)		—
Current portion of long-term debt		4,961		—		28,522		—			33,483
Accounts payable		1,636		520		40,428		—			42,584
Intercompany accounts payable		—		—		89,958		(89,958	)		—
Income taxes payable		—		—		33,895		—			33,895
Intercompany other payable		47,844		70,973		84,727		(203,544	)		—
Accrued expenses and other current liabilities		5,248		5,157		560,945		—			571,350
Total current liabilities	$	288,261	$	1,926,187	$	1,339,852	$	(2,577,988	)	$	976,312
Long-term debt, less current portion		440,665		—		534,980		—			975,645
Deferred tax liabilities		—		—		8,080		—			8,080
Intercompany other payable		—		—		83,169		(83,169	)		—
Intercompany loans and debenture, less current portion		500,000		—		722,312		(1,222,312	)		—
Other liabilities		197		154		164,875		—			165,226
Total liabilities	$	1,229,123	$	1,926,341	$	2,853,268	$	(3,883,469	)	$	2,125,263

Shareholders' equity		578,319		1,338,554		3,666,519		(4,179,210	)		1,404,182
Total liabilities and equity	$	1,807,442	$	3,264,895	$	6,519,787	$	(8,062,679	)	$	3,529,445

33. Guarantor financial information (Continued) Condensed Consolidating Statement of Income (Loss)

	Year ended December 31, 2019
	Issuer/ Subsidiary			Parent/ Guarantor			Non- Guarantor Subsidiaries			Eliminations			Consolidated
Net revenues	$	59,657		$	—		$	3,520,543		$	(59,657	)	$	3,520,543
Cost of revenue		—			—			2,294,688			—			2,294,688
Gross profit	$	59,657		$	—		$	1,225,855		$	(59,657	)	$	1,225,855

Operating expenses:
Selling, general and administrative expenses		10,753			31,475			812,330			(59,657	)		794,901
Amortization of acquired intangible assets		—			—			32,612			—			32,612
Other operating (income) expense, net		—			—			(31,034	)		—			(31,034	)
Income (loss) from operations	$	48,904		$	(31,475	)	$	411,947			—		$	429,376
Foreign exchange gains (losses), net		613			119			6,997			—			7,729
Interest income (expense), net		(22,356	)		—			(21,102	)		—			(43,458	)
Intercompany interest income (expense), net		76,905			(22,206	)		(54,699	)		—			—
Other income (expense), net		30			—			5,756			—			5,786
Income (loss) before equity-method investment activity, net and income tax expense	$	104,096		$	(53,562	)	$	348,899			—		$	399,433
Gain (loss) on equity-method investment activity, net		21,599			358,443			97,580			(477,638	)		(16	)
Income before income tax expense	$	125,695		$	304,881		$	446,479		$	(477,638	)	$	399,417
Income tax expense		6,516			—			88,020			—			94,536
Net income	$	119,179		$	304,881		$	358,459		$	(477,638	)	$	304,881
Net loss attributable to redeemable non-controlling interest		—			—			—			—			—
Net income attributable to Genpact Limited shareholders	$	119,179		$	304,881		$	358,459		$	(477,638	)	$	304,881

Condensed Consolidating Statement of Income (Loss)

	Year ended December 31, 2018
	Issuer/ Subsidiary			Parent/ Guarantor			Non-Guarantor Subsidiaries			Eliminations			Consolidated
Net revenues	$	50,356		$	—		$	3,000,790		$	(50,356	)	$	3,000,790
Cost of revenue		—			5,188			1,916,580			—			1,921,768
Gross profit	$	50,356		$	(5,188	)	$	1,084,210		$	(50,356	)	$	1,079,022

Operating expenses:
Selling, general and administrative expenses		11,324			23,703			709,260			(50,422	)		693,865
Amortization of acquired intangible assets		48			—			38,802			—			38,850
Other operating (income) expense, net		(17,599	)		—			15,754			—			(1,845	)
Income (loss) from operations	$	56,583		$	(28,891	)	$	320,394		$	66		$	348,152
Foreign exchange gains (losses), net		449			845			13,945			—			15,239
Interest income (expense), net		(16,504	)		—			(20,615	)		—			(37,119	)
Intercompany interest income (expense), net		77,857			(19,279	)		(58,578	)		—			—
Other income (expense), net		—			—			35,761			—			35,761
Income (loss) before equity-method investment activity, net and income tax expense	$	118,385		$	(47,325	)	$	290,907		$	66		$	362,033
Gain (loss) on equity-method investment activity, net		62,501			346,960			123,291			(532,764	)		(12	)
Income before income tax expense	$	180,886		$	299,635		$	414,198		$	(532,698	)	$	362,021
Income tax expense		6,124			—			74,639			—			80,763
Net income	$	174,762		$	299,635		$	339,559		$	(532,698	)	$	281,258
Net loss attributable to redeemable non-controlling interest					—			761			—			761
Net income attributable to Genpact Limited shareholders	$	174,762		$	299,635		$	340,320		$	(532,698	)	$	282,019

33. Guarantor financial information (Continued) Condensed Consolidating Statement of Income (Loss)

	Year ended December 31, 2017
	Issuer/ Subsidiary			Parent/ Guarantor			Non-Guarantor Subsidiaries			Eliminations			Consolidated
Net revenues	$	46,722		$	—		$	2,736,929		$	(46,722	)	$	2,736,929
Cost of revenue		—			—			1,681,438			—			1,681,438
Gross profit	$	46,722		$	—		$	1,055,491		$	(46,722	)	$	1,055,491

Operating expenses:
Selling, general and administrative expenses		9,859			21,076			728,145			(69,619	)		689,461
Amortization of acquired intangible assets		—			—			36,412			—			36,412
Other operating (income) expense, net		(3,412	)		—			1,751			—			(1,661	)
Income (loss) from operations	$	40,275		$	(21,076	)	$	289,183		$	22,897		$	331,279
Foreign exchange gains (losses), net		3,312			2			(1,318	)		—			1,996
Interest income (expense), net		(11,375	)		—			(20,360	)		—			(31,735	)
Intercompany interest income (expense), net		47,547			(10,148	)		(37,399	)		—			—
Other income (expense), net		18,391			—			5,195			—			23,586
Income (loss) before equity-method investment activity, net and income tax expense	$	98,150		$	(31,222	)	$	235,301		$	22,897		$	325,126
Gain (loss) on equity-method investment activity, net		(15,058	)		294,333			75,657			(359,475	)		(4,543	)
Income before income tax expense	$	83,092		$	263,111		$	310,958		$	(336,578	)	$	320,583
Income tax expense		7,435			—			52,307			—			59,742
Net income	$	75,657		$	263,111		$	258,651		$	(336,578	)	$	260,841
Net loss attributable to redeemable non-controlling interest		—			—			2,270			—			2,270
Net income attributable to Genpact Limited shareholders	$	75,657		$	263,111		$	260,921		$	(336,578	)	$	263,111

33. Guarantor financial information (Continued) Condensed Consolidating Statement of Comprehensive Income (Loss)
	Year ended December 31, 2019
	Issuer/ Subsidiary			Parent/ Guarantor			Non-Guarantor Subsidiaries			Eliminations			Genpact Limited Shareholders
Net income (loss)	$	119,179		$	304,881		$	358,459		$	(477,638	)	$	304,881
Other comprehensive income:
Currency translation adjustments		(10,079	)		(20,297	)		(20,297	)		30,376			(20,297	)
Net income (loss) on cash flow hedging derivatives, net of taxes (Note 7)		1,484			2,343			2,343			(3,827	)		2,343
Retirement benefits, net of taxes		(449	)		(6,542	)		(6,542	)		6,991			(6,542	)
Other comprehensive income (loss)		(9,044	)		(24,496	)		(24,496	)		33,540			(24,496	)
Comprehensive income (loss)	$	110,135		$	280,385		$	333,963		$	(444,098	)	$	280,385


	Year ended December 31, 2018
	Issuer/ Subsidiary			Parent/ Guarantor			Non-Guarantor Subsidiaries			Eliminations			Genpact Limited Shareholders			Redeemable Non-controlling interest
Net income (loss)	$	174,762		$	299,635		$	340,320		$	(532,698	)	$	282,019		$	(761	)
Other comprehensive income:
Currency translation adjustments		(72,071	)		(109,656	)		(109,656	)		181,727			(109,656	)		(424	)
Net income (loss) on cash flow hedging derivatives, net of taxes (Note 7)		498			(46,293	)		(46,293	)		45,795			(46,293	)		—
Retirement benefits, net of taxes		(190	)		1,454			1,454			(1,264	)		1,454			—
Other comprehensive income (loss)		(71,763	)		(154,495	)		(154,495	)		226,258			(154,495	)		(424	)
Comprehensive income (loss)	$	102,999		$	145,140		$	185,825		$	(306,440	)	$	127,524		$	(1,185	)

	Year ended December 31, 2017
	Issuer/ Subsidiary		Parent/ Guarantor			Non-Guarantor Subsidiaries			Eliminations			Genpact Limited Shareholders			Redeemable Non-controlling interest
Net income (loss)	$	75,657	$	263,111		$	260,921		$	(336,578	)	$	263,111		$	(2,270	)
Other comprehensive income:
Currency translation adjustments		74,716		93,871			93,871			(168,587	)		93,871			(341	)
Net income (loss) on cash flow hedging derivatives, net of taxes (Note 7)		9,788		12,611			12,611			(22,399	)		12,611			—
Retirement benefits, net of taxes		475		(3,787	)		(3,787	)		3,312			(3,787	)		—
Other comprehensive income (loss)		84,979		102,695			102,695			(187,674	)		102,695			(341	)
Comprehensive income (loss)	$	160,636	$	365,806		$	363,616		$	(524,252	)	$	365,806		$	(2,611	)

33. Guarantor financial information (Continued) Condensed Consolidating Cash Flow

	Year ended December 31, 2019
	Issuer/ Subsidiary			Parent/ Guarantor			Non- Guarantor Subsidiaries			Eliminations			Consolidated

Operating activities
Net cash (used for) provided by operating activities	$	(476,680	)	$	24,890		$	217,668		$	662,010		$	427,888
Investing activities
Purchase of property, plant and equipment		—			—			(74,927	)		—			(74,927	)
Payment for internally generated intangible assets (including intangibles under development)		—			—			(33,834	)		—			(33,834	)
Proceeds from sale of property, plant and equipment		—			—			1,750			—			1,750
Proceeds from sale of equity affiliates		—			—			2,168			—			2,168
Investment in subsidiaries		(10,050	)		—			—			10,050			—
Payment for Purchase of bonds, intercompany		—			(103,100	)		—			103,100			—
Proceeds from redemption of debentures/bonds, intercompany		86,818			35,100			—			(121,918	)		—
Payment for business acquisitions, net of cash acquired		—			—			(252,276	)		—			(252,276	)
Net cash (used for) provided by investing activities	$	76,768		$	(68,000	)		(357,119	)	$	(8,768	)	$	(357,119	)
Financing activities
Repayment of capital lease obligations		—			—			(7,380	)		—			(7,380	)
Payment of debt issuance costs		(2,317	)		—			—			—			(2,317	)
Proceeds from long-term debt		400,000			—			—			—			400,000
Repayment of long-term debt		(5,000	)		—			(29,000	)		—			(34,000	)
Proceeds from short-term borrowings		—			—			400,000			—			400,000
Repayment of Short-term borrowings		(100,000	)		—			(525,000	)		—			(625,000	)
Proceeds from intercompany loans		108,455			128,500			517,367			(754,322	)		—
Repayment of intercompany loans		(5,000	)		(7,000	)		(35,312	)		47,312			—
Proceeds from issuance of common shares under stock-based compensation plans		—			19,670			—			—			19,670
Proceeds from issuance of common shares, intercompany		—			—			10,050			(10,050	)		—
Payment for net settlement of stock-based awards		—			(3,850	)		—			—			(3,850	)
Payment of earn-out/deferred consideration		—			—			(12,790	)		—			(12,790	)
Dividend paid		—			(64,671	)		(45,000	)		45,000			(64,671	)
Payment for stock repurchased and retired		—			(30,000	)		—			—			(30,000	)
Payment for expenses related to stock repurchase		—			(15	)		—			—			(15	)
Proceeds from issuance of bonds, intercompany		—			—			103,100			(103,100	)		—
Repayment of debentures/bonds, intercompany		—			—			(121,918	)		121,918			—
Net cash (used for) provided by financing activities	$	396,138		$	42,634		$	254,117		$	(653,242	)	$	39,647
Effect of exchange rate changes		(1,588	)		—			(10,128	)		—			(11,716	)
Net increase (decrease) in cash and cash equivalents		(3,774	)		(476	)		114,666			—			110,416
Cash and cash equivalents at the beginning of the period		12,797			2,505			353,094			—			368,396
Cash and cash equivalents at the end of the period	$	7,435		$	2,029		$	457,632		$	—		$	467,096

33. Guarantor financial information (Continued) Condensed Consolidating Cash Flow

	Year ended December 31, 2018
	Issuer/ Subsidiary			Parent/ Guarantor			Non- Guarantor Subsidiaries			Eliminations			Consolidated

Operating activities
Net cash (used for) provided by operating activities	$	(266,889	)	$	11,905		$	25,399		$	569,096		$	339,511
Investing activities
Purchase of property, plant and equipment		—			—			(84,978	)		—			(84,978	)
Payment for internally generated intangible assets (including intangibles under development)		—			—			(75,439	)		—			(75,439	)
Proceeds from sale of property, plant and equipment		—			—			668			—			668
Investment in equity affiliates		—			—			—			—			—
Investment in subsidiaries		(97,730	)		—			—			97,730			—
Dividend received		—			—			—			—			—
Proceeds from redemption of debentures/(payments) for issuance of bonds, intercompany		91,760			(50,393	)		—			(41,367	)		—
Payment for business acquisitions, net of cash acquired		—			—			(111,571	)		—			(111,571	)
Payment for purchase of redeemable non-controlling interest		—			—			(4,730	)		—			(4,730	)
Net cash (used for) provided by investing activities	$	(5,970	)	$	(50,393	)		(276,050	)	$	56,363		$	(276,050	)
Financing activities
Repayment of capital lease obligations		—			—			(2,395	)		—			(2,395	)
Payment of debt issuance costs		—			—			(4,293	)		—			(4,293	)
Proceeds from long-term debt		100,000			—			29,186			—			129,186
Repayment of long-term debt		(2,450	)		—			(163,736	)		—			(166,186	)
Proceeds from short-term borrowings		100,000			—			150,000			—			250,000
Repayment of Short-term borrowings		—			—			(125,000	)		—			(125,000	)
Proceeds from intercompany loans		172,047			308,500			334,320			(814,867	)		—
Repayment of intercompany loans		(81,479	)		(56,500	)		(107,792	)		245,771			—
Proceeds from issuance of common shares under stock-based compensation plans		—			14,034			—			—			14,034
Proceeds from issuance of common shares, intercompany								113,954			(113,954	)
Payment for net settlement of stock-based awards		—			(15,919	)		—			—			(15,919	)
Payment of earn-out/deferred consideration		(1,797	)		—			(1,559	)		—			(3,356	)
Dividend paid		—			(57,102	)		(16,224	)		16,224			(57,102	)
Payment for stock repurchased and retired		—			(154,058	)		—			—			(154,058	)
Payment for expenses related to stock repurchase		—			(98	)		—			—			(98	)
Payment for redemption of debentures/(proceeds) from issuance of bonds, intercompany		—			—			(41,367	)		41,367			—
Net cash (used for) provided by financing activities	$	286,321		$	38,857		$	165,094		$	(625,459	)	$	(135,187	)
Effect of exchange rate changes		(5,172	)		—			(59,174	)		—			(64,346	)
Net increase (decrease) in cash and cash equivalents		13,462			369			(85,557	)		—			(71,726	)
Cash and cash equivalents at the beginning of the period		4,507			2,136			497,825			—			504,468
Cash and cash equivalents at the end of the period	$	12,797		$	2,505		$	353,094		$	—		$	368,396

33. Guarantor financial information (Continued) Condensed Consolidating Cash Flow

	Year ended December 31, 2017
	Issuer/ Subsidiary			Parent/ Guarantor			Non- Guarantor Subsidiaries			Eliminations			Consolidated

Operating activities
Net cash (used for) provided by operating activities	$	(315,877	)	$	(8,345	)	$	511,847		$	171,453		$	359,078
Investing activities
Purchase of property, plant and equipment		—			—			(57,231	)		—			(57,231	)
Payment for internally generated intangible assets (including intangibles under development)		—			—			(16,441	)		—			(16,441	)
Proceeds from sale of property, plant and equipment		—			—			1,738			—			1,738
Investment in equity affiliates		(523	)		—			27			—			(496	)
Investment in subsidiaries		(3,638	)		—			51,127			(47,489	)		—
Payment for business acquisitions, net of cash acquired		—			—			(284,822	)		—			(284,822	)
Proceeds from divestiture of business, net of cash divested		—			—			(4,738	)		—			(4,738	)
Net cash (used for) provided by investing activities	$	(4,161	)	$	—		$	(310,340	)	$	(47,489	)	$	(361,990	)
Financing activities
Repayment of capital lease obligations		—			—			(2,708	)		—			(2,708	)
Payment of debt issuance costs		(2,630	)		—			—			—			(2,630	)
Proceeds from long-term debt		350,000			—			—			—			350,000
Repayment of long-term debt		—			—			(40,000	)		—			(40,000	)
Proceeds from short-term borrowings		—			—			295,000			—			295,000
Repayment of short-term borrowings		—			—			(285,000	)		—			(285,000	)
Proceeds from intercompany loans		—			263,886			—			(263,886	)		—
Repayment of intercompany loans		(35,000	)		—			(80,328	)		115,328			—
Proceeds from issuance of common shares under stock-based compensation plans		—			15,528			—			—			15,528
Payment for net settlement of stock-based awards		—			(10,296	)		—			—			(10,296	)
Payment of earn-out/deferred consideration		—			—			(6,219	)		—			(6,219	)
Dividend paid		—			(46,686	)		—			—			(46,686	)
Payment for stock repurchased and retired		—			(219,784	)		—			—			(219,784	)
Payment for expenses related to stock repurchase		—			(16	)		—			—			(16	)
Change in amounts due from/ due to consolidated affiliates		—			—			(24,594	)		24,594			—
Excess tax benefit on stock-based compensation		—			—			—			—			—
Net cash (used for) provided by financing activities	$	312,370		$	2,632		$	(143,849	)	$	(123,964	)	$	47,189
Effect of exchange rate changes		960			—			36,608			—			37,568
Net increase (decrease) in cash and cash equivalents		(7,668	)		(5,714	)		57,658			—			44,277
Cash and cash equivalents at the beginning of the period		11,215			7,849			403,559			—			422,623
Cash and cash equivalents at the end of the period	$	4,507		$	2,136		$	497,825		$	—		$	504,468

Net Revenues - Details of Company's Contract Liabilities (Detail) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2019

Dec. 31, 2018

Advance from customers, Opening balance

$ 22,892

^[1]

$ 26,266

Advance from customers, Impact of opening balance offset with contract asset

3,821

Advance from customers, Gross opening balance

26,713

26,266

Advance from customers, Additions

48,285

33,328

Advance from customers, Effect of business combinations

5,950

273

Advance from customers, Revenue recognized

(23,614)

(32,091)

Advance from customers, Currency translation adjustments

(1)

(1,063)

Advance from customers, Gross closing balance

57,333

26,713

Advance from customers, Impact of closing balance offset with contract asset

(12,515)

(3,821)

Advance from customers, Closing balance

^[1]

44,818

22,892

Deferred transition revenue, Opening balance

95,648

^[1]

101,785

Deferred transition revenue, Impact of opening balance offset with contract asset

25,604

21,348

Deferred transition revenue, Gross opening balance

121,252

123,133

Deferred transition revenue, Additions

101,976

67,838

Deferred transition revenue, Effect of business combinations

Deferred transition revenue, Revenue recognized

(48,671)

(68,697)

Deferred transition revenue, Currency translation adjustments

(160)

(1,097)

Deferred transition revenue, Gross closing balance

174,397

121,252

Deferred transition revenue, Impact of closing balance offset with contract asset

(43,289)

(25,604)

Deferred transition revenue, Closing Balance

^[1]

$ 131,108

$ 95,648

[1]	Included in "accrued expenses and other current liabilities" and "other liabilities" in the consolidated balance sheet.

Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2019	Feb. 24, 2020	Jun. 30, 2018
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Trading Symbol	G
Entity Registrant Name	GENPACT LIMITED
Entity Central Index Key	0001398659
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Large Accelerated Filer
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		190,398,920
Entity Public Float			$ 6,173,854,673
Entity Incorporation, State or Country Code	D0
Title of 12(b) Security	Common shares, par value $0.01 per share
Security Exchange Name	NYSE
Entity Interactive Data Current	Yes
Document Annual Report	true
Document Transition Report	false
Entity File Number	001-33626
Entity Tax Identification Number	98-0533350
Entity Address, Address Line One	Victoria Place
Entity Address, Address Line Two	5th Floor
Entity Address, Address Line Three	31 Victoria Street
Entity Address, City or Town	Hamilton
Entity Address, Country	BM
Entity Address, Postal Zip Code	HM 10
City Area Code	441
Local Phone Number	294-8000
Documents Incorporated by Reference	The registrant intends to file a definitive proxy statement pursuant to Regulation 14A within 120 days of the end of the fiscal year ended December 31, 2019. Portions of the proxy statement are incorporated herein by reference to the following parts of this Annual Report on Form 10-K: Part III, Item 10, Directors, Executive Officers and Corporate Governance; Part III, Item 11, Executive Compensation; Part III, Item 12, Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters; Part III, Item 13, Certain Relationships and Related Transactions, and Director Independence; and Part III, Item 14, Principal Accounting Fees and Services.

Other operating (income) expense, net

12 Months Ended

Dec. 31, 2019

Outstanding number of shares (Units), beginning balance

23. Other operating (income) expense, net

	Year ended December 31,
	2017			2018			2019
Other operating (income) expense*	$	(7,277	)	$	(455	)	$	(34,545	)
Provision for impairment of intangible assets and property, plant and equipment		9,311			4,265			3,511
Change in fair value of earn-out consideration and deferred consideration (relating to business acquisitions)		(3,695	)		(5,655	)		—
Other operating (income) expense, net	$	(1,661	)	$	(1,845	)	$	(31,034	)

Leases

12 Months Ended

Dec. 31, 2019

Leases [Abstract]

Leases

12. Leases

The Company has leased buildings, vehicles, furniture and fixtures, leased lines, computer equipment and servers, and plants, machinery and equipment from various lessors. Certain lease agreements include options to terminate or extend the leases for up to 5 years. The lease agreements do not contain any material residual value guarantees or material restrictive covenants. The components of lease cost for operating and finance leases for the year ended December 31, 2019 are summarized below:

	Year ended December 31, 2019
Finance lease cost:
Amortization of ROU assets (Note a)		9,302
Interest on lease liabilities (Note b)		2,997
Operating lease cost (Note c)		74,436
Short-term lease cost (Note c)		438
Variable lease cost (Note c)		4,052
Total lease cost	$	91,225


	a)	Included in “depreciation and amortization” in the consolidated statements of income.
	b)	Included in “interest income (expense), net” in the consolidated statements of income.
	c)	Included in “cost of revenue” and “selling, general and administrative expenses” in the consolidated statements of income.

ROU assets relating to finance leases of $33,484 as of December 31, 2019 are included in “other assets.”

The operating lease cost set out above includes the effect of the reclassification of foreign exchange (gains) losses related to the effective portion of foreign currency derivative contracts amounting to $(105) for the years ended December 31, 2019.

Other information

Weighted-average remaining lease term—finance leases	3.9 years
Weighted-average remaining lease term—operating leases	6.77 years
Weighted-average discount rate—finance leases		9.20	%
Weighted-average discount rate—operating leases		6.87	%

12. Leases (Continued)

	Year ended December 31, 2019
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from finance leases	$	2,859
Operating cash flows from operating leases	$	72,645
Financing cash flows from finance leases	$	7,380

The following table reconciles the undiscounted cash flows for the Company’s operating and finance leases as of December 31, 2019 to the operating and finance lease liabilities recorded on the Company’s balance sheet:

Period range	Finance lease		Operating lease
2020		12,019		79,912
2021		8,765		74,736
2022		6,008		63,539
2023		4,506		57,742
2024		3,445		45,870
Thereafter		1,512		135,104
Total lease payments		36,255		456,903
Less: Imputed interest		5,790		97,139
Total lease liabilities	$	30,465	$	359,764

The following table provides details of future minimum lease payments under lease agreements as of December 31, 2018 prior to our adoption of a new lease standard:

	As of December 31, 2018
2019		64,099
2020		58,434
2021		53,170
2022		47,976
2023		38,862
2024 and beyond		147,765
Total minimum lease payments	$	410,306

Rental expenses in agreements with rent holidays and scheduled rent increases are recorded on a straight-line basis over the applicable lease term. Rent expenses under cancellable and non-cancellable operating leases were $59,484 and $66,110 for the years ended December 31, 2017 and 2018, respectively.

The rental expenses set out above include the effect of the reclassification of foreign exchange (gains) losses related to the effective portion of foreign currency derivative contracts amounting to $(1,533) and $(195) for the years ended December 31, 2017 and 2018, respectively.

Net Revenues - Estimated Revenue Expected to Recognized in Future Related to Remaining Performance Obligation (Detail) $ in Thousands	Dec. 31, 2019 USD ($)
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation	$ 175,926
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2020-01-01
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation	$ 97,313
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2021-01-01
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation	$ 58,820
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	2 years
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2023-01-01
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation	$ 17,586
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	2 years
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2025-01-01
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation	$ 2,207
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period

Stock-Based Compensation - Summary of Restricted Share Units Activity (Detail) - Restricted Share Units (RSUs) - $ / shares

12 Months Ended

Dec. 31, 2019

Dec. 31, 2018

Dec. 31, 2017

Number of Restricted Share Units

1,528,999

1,605,251

117,905

Granted, number of shares (Units)

470,939

484,427

1,533,836

(672,025)

^[1]

(358,697)

^[2]

(45,248)

^[3]

Outstanding number of shares (Units), ending balance

(66,207)

(201,982)

(1,242)

1,261,706

1,528,999

1,605,251

Expected to vest, number of shares (Units)

^[4]

1,149,286

1,360,048

1,371,567

Weighted Average Grant Date Fair Value

Outstanding weighted average grant date fair value, beginning balance

$ 27.45

$ 26.17

$ 20.65

Granted, weighted average grant date fair value

37.58

30.13

26.36

Vested, weighted average grant date fair value

26.84

^[1]

25.53

^[2]

18.31

^[3]

Forfeited, weighted average grant date fair value

30.43

27.09

25.53

Outstanding weighted average grant date fair value, ending balance

$ 31.41

$ 27.45

$ 26.17

[1]	637,933 RSUs that vested during the period were net settled upon vesting by issuing 521,707 shares (net of minimum statutory tax withholding). 34,092 RSUs vested in the year ended December 31, 2019, shares in respect of which will be issued in 2020 after withholding shares to the extent of minimum statutory withholding taxes.
[2]	261,260 RSUs that vested during the period were net settled upon vesting by issuing 175,505 shares (net of minimum statutory tax withholding). 52,875 RSUs vested in the year ended December 31, 2017, 52,405 shares in respect of which were issued in 2019 after withholding shares to the extent of minimum statutory withholding taxes. 44,562 RSUs vested in the year ended December 31, 2018, shares in respect of which will be issued in 2020 after withholding shares to the extent of minimum statutory withholding taxes.
[3]	Vested RSUs were net settled by issuing 32,395 shares (net of minimum statutory tax withholding).
[4]	RSUs expected to vest reflect an estimated forfeiture rate.

Employee Benefit Plans - Fair Value of Plan Assets (Detail) - USD ($)
$ in Thousands

Dec. 31, 2019

Dec. 31, 2018

Dec. 31, 2017

Fair Value, Inputs, Level 1

$ 70,900

$ 39,683

$ 45,560

Fair Value, Inputs, Level 2

17,375

6,114

53,525

33,569

Equity

Equity | Fair Value, Inputs, Level 1

Cash

Cash | Fair Value, Inputs, Level 1

11,001

381

11,001

381

Fixed Income Securities

Fixed Income Securities | Fair Value, Inputs, Level 1

^[1]

55,821

36,499

Fixed Income Securities | Fair Value, Inputs, Level 2

^[1]

3,732

3,345

^[1]

52,089

33,154

Other Securities

Other Securities | Fair Value, Inputs, Level 1

^[2]

4,066

2,796

Other Securities | Fair Value, Inputs, Level 2

^[2]

2,630

2,381

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

^[2]

$ 1,436

$ 415

[1]	Includes investments in funds that invest 100% of their assets in fixed income securities such as money market instruments, government securities and public and private bonds.
[2]	Includes investments in funds that invest primarily in fixed income securities and the remaining portion in equity securities.

Employee Benefit Plans - Weighted Average Assumptions used to Determine Benefit Obligations, Gratuity Plan (Detail) - Benefit Obligations Of Gratuity Plan	Dec. 31, 2019	Dec. 31, 2018
Minimum
Defined Benefit Plan Disclosure [Line Items]
Discount rate	6.80%	8.30%
Rate of increase in compensation per annum	5.20%	5.20%
Maximum
Defined Benefit Plan Disclosure [Line Items]
Discount rate	7.35%	8.40%
Rate of increase in compensation per annum	11.50%	11.00%

Business Acquisitions - Risk Canvas Holdings, LLC - Additional Information (Detail) - USD ($) $ in Thousands		12 Months Ended
	Jan. 07, 2019	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Business Acquisition [Line Items]
Goodwill		$ 1,574,466	$ 1,393,832	$ 1,337,122
Acquisition related cost		8,352	$ 2,362	$ 5,886
riskCanvas Holdings, LLC
Business Acquisition [Line Items]
Date of acquisition	Jan. 07, 2019
Ownership percentage acquired	100.00%
Purchase consideration	$ 5,747
Consideration payable		$ 0
Cash consideration to acquired certain assets and assumed certain liabilities	5,700
Acquisition related cost	967
Acquired assets	660
Liabilities assumed	707
riskCanvas Holdings, LLC \| BCMI
Business Acquisition [Line Items]
Goodwill	2,547
riskCanvas Holdings, LLC \| Customer-Related Intangible Assets
Business Acquisition [Line Items]
Intangible assets	1,700
riskCanvas Holdings, LLC \| Software-Related Intangible Assets
Business Acquisition [Line Items]
Intangible assets	1,400
riskCanvas Holdings, LLC \| Restrictive Covenants
Business Acquisition [Line Items]
Intangible assets	$ 100

Goodwill and Intangible Assets - Summary of Intangible Assets (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Acquired Finite Lived Intangible Assets [Line Items]
Gross carrying amount	$ 675,463	$ 565,313
Accumulated amortization & Impairment	444,602	388,226
Net	230,861	177,087
Customer-Related Intangible Assets
Acquired Finite Lived Intangible Assets [Line Items]
Gross carrying amount	415,375	368,558
Accumulated amortization & Impairment	329,724	306,582
Net	85,651	61,976
Marketing-Related Intangible Assets
Acquired Finite Lived Intangible Assets [Line Items]
Gross carrying amount	84,180	54,714
Accumulated amortization & Impairment	50,217	46,591
Net	33,963	8,123
Technology-related intangible assets
Acquired Finite Lived Intangible Assets [Line Items]
Gross carrying amount	149,262	76,790
Accumulated amortization & Impairment	61,150	33,976
Net	88,112	42,814
Other Intangible Assets
Acquired Finite Lived Intangible Assets [Line Items]
Gross carrying amount		1,204
Accumulated amortization & Impairment		1,077
Net		127
Intangible Assets Under Development
Acquired Finite Lived Intangible Assets [Line Items]
Gross carrying amount	26,646	64,047
Accumulated amortization & Impairment	3,511
Net	$ 23,135	$ 64,047

Stock-Based Compensation - Summary of Performance Units Activity (Parenthetical) (Detail) - shares

12 Months Ended

Dec. 31, 2019

Dec. 31, 2018

Dec. 31, 2017

Net settlement on vesting of performance units (in shares)

2,151

691,958

731,701

Performance Units

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

Increase due to achievement of higher-than-target performance for grants in 2017/2018, percentage

248,031

258,237

1,583,913

^[1]

66.67%

28.77%

2.70%

Decrease due to achievement of lower-than-target performance for grants in 2017, percentage

12.50%

Performance Units | Granted in 2016

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

Commitments And Contingencies Disclosure [Abstract]

1,443,624

[1]	Includes 1,443,624 target shares underlying PUs granted in 2016 which were forfeited for failure to achieve all of the threshold performance targets under such awards.

Employee Benefit Plans - Changes in Other Comprehensive Income (Loss) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Compensation And Retirement Disclosure [Abstract]
Net actuarial loss	$ (11,283)	$ (951)
Amortization of net actuarial loss	1,150	1,202
Deferred income taxes	2,720	1,407
Net prior service credit/(cost)	436	(944)
Effect of exchange rate changes	435	740
Other comprehensive income (loss), net	$ (6,542)	$ 1,454	$ (3,787)

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2019	Dec. 31, 2018
Statement Of Financial Position [Abstract]
Preferred shares, par value	$ 0.01	$ 0.01
Preferred shares, authorized	250,000,000	250,000,000
Preferred shares, issued	0	0
Common shares, par value	$ 0.01	$ 0.01
Common shares, authorized	500,000,000	500,000,000
Common shares, issued	190,118,181	189,346,101
Common shares, outstanding	190,118,181	189,346,101

Employee Benefit Plans - Additional Information (Detail) - USD ($) $ in Thousands		12 Months Ended
	Jul. 01, 2018	Dec. 31, 2019	Dec. 31, 2018
Deferred Compensation Arrangement With Individual Excluding Share Based Payments And Postretirement Benefits [Line Items]
Amount in other comprehensive loss expected to be recognized as component of net periodic benefit cost over next fiscal year		$ 2,521
Expected contributions in fiscal 2020		7,470
Deferred compensation plan liability		1,582	$ 10,943
Cash surrender value of policies		1,613	11,208
Change in fair value of plan assets		1,296	(56)
Change in fair value of deferred compensation liabilities		$ 1,062	$ (87)
U.S.
Deferred Compensation Arrangement With Individual Excluding Share Based Payments And Postretirement Benefits [Line Items]
Vesting percentage of participants	100.00%
Employer discretionary vesting period	2 years
Earnings receivable minimum term	2 years
Earnings receivable lump sum or annual installment maximum terms	15 years
One-Year Anniversary of Approval of Contribution \| U.S.
Deferred Compensation Arrangement With Individual Excluding Share Based Payments And Postretirement Benefits [Line Items]
Employer discretionary vesting percentage	50.00%
Two-Year Anniversary of Approval of Contribution \| U.S.
Deferred Compensation Arrangement With Individual Excluding Share Based Payments And Postretirement Benefits [Line Items]
Employer discretionary vesting percentage	50.00%
Minimum \| U.S.
Deferred Compensation Arrangement With Individual Excluding Share Based Payments And Postretirement Benefits [Line Items]
Individual qualifying base compensation, percentage	1.00%
Individual qualifying bonus compensation, percentage	1.00%
Maximum \| U.S.
Deferred Compensation Arrangement With Individual Excluding Share Based Payments And Postretirement Benefits [Line Items]
Individual qualifying base compensation, percentage	80.00%
Individual qualifying bonus compensation, percentage	100.00%
Benefit Obligations Of Philippines Plan \| Minimum
Deferred Compensation Arrangement With Individual Excluding Share Based Payments And Postretirement Benefits [Line Items]
Expectation of the average long term rate of return expected, years		15 years
Benefit Obligations Of Philippines Plan \| Maximum
Deferred Compensation Arrangement With Individual Excluding Share Based Payments And Postretirement Benefits [Line Items]
Expectation of the average long term rate of return expected, years		20 years

Income Taxes - Foreign Tax Credit Expiry Period (Detail) $ in Thousands	Dec. 31, 2019 USD ($)
Tax Credit Carryforward [Line Items]
Foreign tax credit carryforward amount	$ 10,739
2021
Tax Credit Carryforward [Line Items]
Foreign tax credit carryforward amount	125
2027
Tax Credit Carryforward [Line Items]
Foreign tax credit carryforward amount	2,431
2028
Tax Credit Carryforward [Line Items]
Foreign tax credit carryforward amount	3,862
2029
Tax Credit Carryforward [Line Items]
Foreign tax credit carryforward amount	3,745
2035
Tax Credit Carryforward [Line Items]
Foreign tax credit carryforward amount	$ 576

Consolidated Statements of Equity and Redeemable Non-controlling Interest (Parenthetical) - $ / shares			1 Months Ended	12 Months Ended
	Feb. 07, 2019	Feb. 12, 2018	Feb. 28, 2017	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement Of Stockholders Equity [Abstract]
Dividends per common share	$ 0.085	$ 0.075	$ 0.06	$ 0.34	$ 0.30	$ 0.24

Commitments and contingencies

12 Months Ended

Dec. 31, 2019

Commitments and contingencies

30. Commitments and contingencies

Capital commitments

As of December 31, 2018 and 2019, the Company has committed to spend $4,859 and $5,368, respectively, under agreements to purchase property, plant and equipment. This amount is net of capital advances paid in respect of such purchases.

Bank guarantees

The Company has outstanding bank guarantees and letters of credit amounting to $9,487 and $9,585 as of December 31, 2018 and 2019, 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 damages through the breach of any of the covenants contained in the agreements governing such guarantees.

Other commitments

Certain units of the Company’s Indian subsidiaries are established as Software Technology Parks of India units or Special Economic Zone (“SEZ”) units under the relevant regulations issued by the Government of India. These units are exempt from customs and other duties on imported and indigenous capital goods, stores and spares. SEZ units are also exempt from the goods and services tax that was introduced in India in 2017. The Company has undertaken to pay taxes and duties, if any, in respect of capital goods, stores, spares and services consumed duty-free, in the event that certain terms and conditions are not fulfilled.

Contingency

In February 2019, there was a judicial pronouncement in India with respect to defined contribution benefit payments interpreting certain statutory defined contribution obligations of employees and employers. It is not currently clear whether the interpretation set out in the pronouncement has retrospective application. If applied retrospectively, the interpretation would result in an increase in contributions payable by the Company for past periods for certain of its India-based employees. There are numerous interpretative challenges concerning the retrospective application of the judgment. Due to such challenges and a lack of interpretive guidance, and based on legal advice the Company has obtained on the matter, it is currently impracticable to reliably estimate the timing and amount of any payments the Company may be required to make. Accordingly, the Company plans to obtain further clarity and will evaluate the amount of a potential provision, if any.

Employee benefit plans

12 Months Ended

Dec. 31, 2019

Compensation And Retirement Disclosure [Abstract]

Employee benefit plans

17. Employee benefit plans

The Company has employee benefit plans in the form of certain statutory and other programs 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. The Gratuity Plan provides a lump-sum payment to vested employees upon retirement or termination of employment in an amount based on each employee’s salary and duration of employment with the Company. The Gratuity Plan benefit cost for the year is calculated on an actuarial basis. The Company contributes the required funding for all ascertained liabilities to the Gratuity Plan. Trustees administer contributions made to the trust, and contributions are invested in specific designated instruments as permitted by Indian law. The Company’s overall investment strategy is to invest predominantly in fixed income funds managed by asset management companies and a small portion in equity funds. These funds further invest in debt securities such as money market instruments, government securities and public and private bonds. During the years ended December 31, 2017, 2018 and 2019, all of the plan assets were primarily invested in debt securities.

In addition, in accordance with Mexican law, the Company provides certain termination benefits (the “Mexican Plan”) to all of its Mexican employees based on the age, duration of service and salary of each eligible employee. The full-year benefit cost of the Mexican Plan is calculated on an actuarial basis.

In addition, certain of the Company’s subsidiaries organized or operating in the Philippines and Japan have sponsored defined benefit retirement programs (respectively, the “Philippines Plan” and the “Japan Plan”). The full-year benefit costs of the Philippines Plan and the Japan Plan are calculated on an actuarial basis. Company contributions in respect of these plans are made to insurer-managed funds or to a trust. The trust contributions are further invested in government bonds.

In addition, in accordance with Israeli law, the Company provides certain termination benefits (the “Israeli Plan”) to all of its Israeli employees based on the age, duration of service and salary of each eligible employee. The full-year benefit cost of the Israeli Plan is calculated on an actuarial basis.

Current service costs for defined benefit plans are accrued in the year to which they relate on a monthly basis. Actuarial gains or losses, or prior service costs, if any, resulting from amendments to the plans are recognized and amortized over the remaining period of service of the employees or over the average remaining life expectancies for inactive employees if most of the plan obligations are payable to inactive employees.

17. Employee benefit plans (Continued)

The following table sets forth the funded status of the Company’s defined benefit plans and the amounts recognized in the Company’s financial statements based on actuarial valuations carried out as of December 31, 2018 and 2019.

	As of December 31,
	2018			2019
Change in benefit obligation
Projected benefit obligation at the beginning of the year	$	58,094		$	61,448
Service cost		7,833			8,915
Actuarial loss (gain)		470			12,323
Interest cost		3,822			4,667
Liabilities assumed on acquisition/ transfer of employees		503			96
Benefits paid		(6,277	)		(7,043	)
Plan Amendments		995			(405	)
Effect of exchange rate changes		(3,992	)		560
Projected benefit obligation at the end of the year	$	61,448		$	80,561
Change in fair value of plan assets
Fair value of plan assets at the beginning of the year	$	45,560		$	39,683
Employer contributions		1,573			35,459
Actual gain on plan assets		1,929			3,258
Actuarial gain/(loss)		(9	)		387
Benefits paid		(6,228	)		(7,379	)
Effect of exchange rate changes		(3,142	)		(508	)
Fair value of plan assets at the end of the year	$	39,683		$	70,900
Funded, status, end of year	$	(21,765	)	$	(9,661	)
Amounts recognized in the consolidated balance sheets
Non-current assets (recorded under other assets-others)	$	1,622		$	4,739
Current liabilities (recorded under accrued expenses and other current liabilities-retirement benefits)		(1,111	)		(1,333	)
Non-current liabilities (recorded under other liabilities- retirement benefits)		(22,276	)		(13,067	)
Funded status, end of year	$	(21,765	)	$	(9,661	)

Amounts included in accumulated other comprehensive income (loss) as of December 31, 2017, 2018 and 2019 were as follows:

	As of December 31,
	2017			2018	2019
Net actuarial loss	$	(12,228)	$	(11,037)		(20,549	)
Net prior service credit/(cost)		—		(967)		(717	)
Deferred tax assets		2221		3,451		2,067
Other comprehensive income, net	$	(10,007)	$	(8,553)		(19,199	)

Changes in other comprehensive income (loss) during the year ended December 31, 2018 and 2019 were as follows:

Net actuarial loss	$ (951)	$ (11,283	)
Amortization of net actuarial loss	1,202	1,150
Deferred income taxes	1,407	2,720
Net prior service credit/(cost)	(944)	436
Effect of exchange rate changes	740	435
Other comprehensive income (loss), net	$ 1,454	$ (6,542	)

17. Employee benefit plans (Continued)


Funded status for defined benefit plans
The accumulated benefit obligation for defined benefit plans as of December 31, 2018 and 2019 was as follows:
	2018	2019
Accumulated benefit obligation	$ 43,703	$ 55,259

Net defined benefit plan costs for the years ended December 31, 2017, 2018 and 2019 include the following components:

	Year ended December 31,
	2017			2018			2019
Service costs	$	7,735		$	7,833		$	8,915
Interest costs		3,252			3,822			4,667
Amortization of actuarial loss		1,177			806			1,384
Expected return on plan assets		(2,412	)		(2,435	)		(2,605	)
One-time cost		209			—			202
Special termination benefits		426			—			—
Net defined benefit plan costs	$	10,387		$	10,026		$	12,563

The amount in “other comprehensive loss” that is expected to be recognized as a component of net periodic benefit cost over the next fiscal year is $2,521.

Expected Contributions

The Company estimates that it will pay approximately $7,470 in fiscal 2020 related to contributions to defined benefit plans.

The weighted average assumptions used to determine the benefit obligations of the Gratuity Plan as of December 31, 2018 and 2019 are presented below:

	As of December 31,
	2018	2019
Discount rate	8.30%-8.40%	6.80%-7.35%
Rate of increase in compensation per annum	5.20%-11.00%	5.20%-11.50%

The weighted average assumptions used to determine the Gratuity Plan costs for the years ended December 31, 2017, 2018 and 2019 are presented below:

	Year ended December 31,
	2017	2018	2019
Discount rate	7.10% - 7.5%	7.40% - 7.60%	8.30%-8.40%
Rate of increase in compensation per annum	5.20% - 11.00%	5.20% - 11.00%	5.20%-11.00%
Expected long term rate of return on plan assets per annum	7.50%	7.50%	7.50%

The weighted average assumptions used to determine the benefit obligations of the Mexican Plan as of December 31, 2018 and 2019 are presented below:

	As of December 31,
	2018			2019
Discount rate		9.25	%		7.60	%
Rate of increase in compensation per annum		5.50	%		5.50	%

17. Employee benefit plans (Continued)

The weighted average assumptions used to determine the costs of the Mexican Plan for the years ended December 31, 2017, 2018 and 2019 are presented below:

	Year ended December 31,
	2017			2018			2019
Discount rate		6.80	%		7.60	%		9.40	%
Rate of increase in compensation per annum		5.50	%		5.50	%		5.50	%

The weighted average assumptions used to determine the benefit obligations of the Philippines Plan as of December 31, 2018 and 2019 are presented below:

	As of December 31,
	2018			2019
Discount rate		7.53	%		5.22	%
Rate of increase in compensation per annum		6.00	%		6.00	%

The weighted average assumptions used to determine the costs of the Philippines Plan for the years ended December 31, 2017, 2018 and 2019 are presented below:

	Year ended December 31,
			2017			2018		2019
Discount rate		5.54		%	5.97		%		7.53	%
Rate of increase in compensation per annum		8.00		%	8.00		%		6.00	%
Expected long-term rate of return on plan assets per annum		4.00		%	4.00		%		1.00	%

The weighted average assumptions used to determine the benefit obligation of the Japan Plan as of December 31, 2018 and 2019 are presented below:

	As of December 31,
	2018	2019
Discount rate	0.076%-0.269%	0.094%-0.271%
Rate of increase in compensation per annum	0.00%	0.00%

The weighted average assumptions used to determine the costs of the Japan Plan for the years ended December 31, 2017, 2018 and 2019 are presented below:

	Year ended December 31,
	2017	2018	2019
Discount rate	0.08% - 1.30%	0.113%-0.789%	0.076%-0.269%
Rate of increase in compensation per annum	0.00% - 3.55%	0.00% - 3.55%	0.00%
Expected long term rate of return on plan assets per annum	0.00% - 3.09%	0.00%-1.84%	0.00%-1.77%

The expected returns on plan assets set forth above are based on the Company’s expectation of the average long-term rate of return expected to prevail over the next 15 to 20 years on the types of investments prescribed by applicable statute.

The Company evaluates these assumptions based on projections of the Company’s long-term growth and prevalent industry standards. Unrecognized actuarial loss is amortized over the average remaining service period of the active employees expected to receive benefits under the plan.

17. Employee benefit plans (Continued)

Investment and Risk management strategy

The overall investment objective of the Company’s defined benefit plans is to match the duration of the plans’ assets to the plans’ liabilities while managing risk in order to meet defined benefit obligations. The plans’ future prospects, their current financial conditions, our current funding levels and other relevant factors suggest that the plans can tolerate some interim fluctuations in market value and rates of return in order to achieve long-term objectives without undue risk to the plans’ ability to meet their current benefit obligations.

Plan investments are exposed to risks including market, interest rate and operating risk. In order to mitigate significant concentrations of these risks, the assets are invested in a diversified portfolio primarily consisting of fixed income instruments, liquid assets, equities and debt.

The fair values of the Company’s plan assets as of December 31, 2018 and 2019 by asset category are as follows:


	As of December 31, 2019
	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)
Asset Category
Equity	$	12		$		12		$	—		$	—
Cash		11,001				11,001			—			—
Fixed income securities (Note a)		55,821				3,732			52,089			—
Other securities (Note b)		4,066				2,630			1,436			—
Total	$	70,900		$		17,375		$	53,525		$	—

	As of December 31, 2018
	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)
Asset Category
Equity	$	7	$	7	$	—	$	—
Cash		381		381		—		—
Fixed income securities (Note a)		36,499		3,345		33,154		—
Other securities (Note b)		2,796		2,381		415		—
Total	$	39,683	$	6,114	$	33,569	$	—

(a)	Includes investments in funds that invest 100% of their assets in fixed income securities such as money market instruments, government securities and public and private bonds.

(b)	Includes investments in funds that invest primarily in fixed income securities and the remaining portion in equity securities.

17. Employee benefit plans (Continued)

The expected benefit plan payments set forth below reflect expected future service:

Year ending December 31,
2020	$	12,107
2021		11,946
2022		12,106
2023		13,475
2024		13,886
2025 – 2029		66,033
	$	129,553

The Company’s expected benefit plan payments are based on the same assumptions that were used to measure the Company’s benefit obligations as of December 31, 2019.

Defined contribution plans

During the years ended December 31, 2017, 2018 and 2019, the Company contributed the following amounts to defined contribution plans in various jurisdictions:

	Year ended December 31,
	2017		2018		2019
India	$	22,242	$	23,877	$	29,729
U.S.		11,147		13,454		19,401
U.K.		7,823		9,619		12,312
China		15,950		17,625		18,819
Other regions		4,059		4,604		5,804
Total	$	61,221	$	69,179	$	86,065

Deferred compensation plan

On July 1, 2018, Genpact LLC, a wholly-owned subsidiary of the Company, adopted an executive deferred compensation plan (the “Plan”). The Plan provides a select group of U.S.-based members of Company management with the opportunity to defer from 1% to 80% of their base salary and from 1% to 100% of their qualifying bonus compensation (or such other minimums or maximums as determined by the Plan administrator from time to time) pursuant to the terms of the Plan. Participant deferrals are 100% vested at all times. The Plan also allows for discretionary supplemental employer contributions by the Company, in its sole discretion, which will be subject to a two-year vesting schedule (50% vesting on the one-year anniversary of approval of the contribution and 50% vesting on the second year anniversary of approval of the contribution) or such other vesting schedule as determined by the Company.

The Plan also provides an option for participants to elect to receive deferred compensation and earnings thereon on either fixed date(s) no earlier than two years following the applicable Plan year (or end of the applicable performance period for performance-based bonus compensation) or following a separation from service, in each case either in a lump sum or in annual installments over a term of up to 15 years. Each Plan participant’s compensation deferrals and discretionary supplemental employer contributions (if any) are credited or debited with notional investment gains and losses equal to the performance of selected hypothetical investment funds offered under the Plan and elected by the participant.

The Company has investments in funds held in Company-owned life insurance policies which are held in a Rabbi Trust that are classified as trading securities. Management determines the appropriate classification of the securities at the time they are acquired and evaluates the appropriateness of such classifications at each balance sheet date. The securities are classified as trading securities because they are held for resale in anticipation of short-term fluctuations in market prices. The trading securities are stated at fair value.

17. Employee benefit plans (Continued)

The liability for the deferred compensation plan was $1,582 and $10,943 as of December 31, 2018 and December 31, 2019, respectively, and is included in “other liabilities” in the consolidated balance sheets. In connection with the administration of the Plan, the Company has purchased company-owned life insurance policies insuring the lives of certain employees. The cash surrender value of these policies was $1,613 and $11,208 as of December 31, 2018 and December 31, 2019, respectively. The cash surrender value of these insurance policies is included in “other assets” in the consolidated balance sheets. During the years ended December 31, 2018 and 2019, the change in the fair value of Plan assets was $(56) and $1,296, respectively, which is included in “other income (expense), net,” in the consolidated statements of income. During the years ended December 31, 2018 and 2019, the change in the fair value of deferred compensation liabilities was $(87) and $1,062, respectively, which is included in “selling, general and administrative expenses.”

Income taxes

12 Months Ended

Dec. 31, 2019

Property Plant And Equipment [Abstract]

Income taxes

25. Income taxes

Income tax expense (benefit) for the years ended December 31, 2017, 2018 and 2019 is allocated as follows:

	Year ended December 31,
	2017		2018			2019

Income from continuing operations	$	59,742	$	80,763		$	94,536
Other comprehensive income:
Unrealized gains (losses) on cash flow hedges		457		(6,647	)		(4,058	)
Retirement benefits		670		(1,407	)		(2,720	)
Retained earnings:
Reclassification from AOCI on early adoption of ASU 2018-02		—		2,265			—
Deferred tax expense recognized on adoption of ASU 2014-09		—		5,303			—
Accumulated Other Comprehensive Income:
Reclassification to retained earnings on early adoption of ASU 2018-02		—		(2,265	)		—

25. Income taxes (Continued)

The components of income before income tax expense from continuing operations are as follows:

	Year ended December 31,
	2017		2018		2019
Domestic (U.S.)	$	8,440	$	49,986	$	27,783
Foreign (other than U.S.)		312,143		312,035		371,634
Income before income tax expense	$	320,583	$	362,021	$	399,417

Income tax expense (benefit) attributable to income from continuing operations consists of:

	Year ended December 31,
	2017			2018			2019
Current tax expense :
Domestic (U.S. federal)	$	3,380		$	6,466		$	2,854
Domestic (U.S. state)		1,268			3,508			3,908
Foreign (other than U.S.)		65,485			64,735			104,089
	$	70,133		$	74,709		$	110,851
Deferred tax expense (benefit) :
Domestic (U.S. federal)	$	3,549		$	6,577		$	2,669
Domestic (U.S. state)		(2,809	)		(1,176	)		(1,679	)
Foreign (other than U.S.)		(11,131	)		653			(17,305	)
	$	(10,391	)	$	6,054		$	(16,315	)
Total income tax expense (benefit)	$	59,742		$	80,763		$	94,536

Income tax expense (benefit) attributable to income from continuing operations differed from the amounts computed by applying the U.S. federal statutory income tax rate of 21% for the years ended December 31, 2019 and 2018 and 35% for the year ended December 31, 2017 to income before income taxes, as a result of the following:

	Year ended December 31,
	2017			2018			2019
Income before income tax expense	$	320,583		$	362,021		$	399,417
Statutory tax rates		35	%		21	%		21	%
Computed expected income tax expense		112,204			76,024			83,878
Increase (decrease) in income taxes resulting from:
Foreign tax rate differential		(25,224	)		23,373			34,566
Tax benefit from tax holiday		(35,814	)		(23,003	)		(21,393	)
Non-deductible expenses		3,985			3,245			2,152
Effect of change in tax rates		2,778			(147	)		6,497
Change in valuation allowance		9,041			27,826			10,515
Unrecognized tax benefits		1,611			3,008			5,502
Employment related tax incentive		(1,918	)		(3,243	)		(5,239	)
Other*		(6,921	)		(26,320	)		(21,942	)
Reported income tax expense (benefit)	$	59,742		$	80,763		$	94,536
*Following the transfer/closure of certain affiliated entities, deferred tax liabilities recorded against the outside basis difference were reversed amounting to $9,600, $18,510, $3,782 during the year ended December 31, 2017, 2018 and 2019. Additionally, during the year ended December 31, 2019 the company created a deferred tax asset on the impairment of one of its intercompany investments for income tax purposes amounting to $8,069. It was not more likely than not that the resulting net deferred tax asset would be realized. Therefore, a full valuation allowance was established to offset the reduction in deferred tax liabilities.

A portion of the profits of the Company’s operations is exempt from income tax in India. One of the Company’s Indian subsidiaries has certain units eligible for a tax holiday as a special economic zone unit in respect of 100% of the export profits it generates for a period of 5 years from commencement, 50% of such profits for the next 5 years (year 6 to year 10 from commencement) and 50% of the profits for an additional period of 5 years (year 11 to year 15 from commencement), subject to the satisfaction of certain capital investment requirements. The tax holidays for the Company’s existing special economic zone units will begin to expire on March 31, 2022 and will have fully expired on March 31, 2034, assuming the Company satisfies the capital investment requirements.

25. Income taxes (Continued)

During the year ended December 31, 2019, the Indian tax authorities introduced a new tax regime under which a Company can elect to pay taxes at a lower tax rate by forgoing certain deductions and exemptions, including SEZ exemptions. The Company currently expects to elect out of applicable Indian tax holidays to benefit from the reduced tax rate after March 31, 2022.

The effect of the Indian tax holiday on both basic and diluted earnings per share was $0.18, $0.12 and $0.11, respectively, for the years ended December 31, 2017, 2018 and 2019.

The components of the Company’s deferred tax balances as of December 31, 2018 and 2019 are as follows:

	As of December 31,
	2018			2019
Deferred tax assets
Net operating loss carryforwards	$	64,013		$	66,448
Accrued expenses and other liabilities		36,812			50,678
Provision for doubtful debts		9,650			10,583
Property, plant and equipment and lease assets		7,904			11,569
Share-based compensation		18,236			30,192
Retirement benefits		7,559			11,332
Contract liabilities		3,150			4,437
Tax credit carryforwards		22,409			10,739
Other		9,557			12,934
Gross deferred tax assets	$	179,290		$	208,912
Less: Valuation allowance		(51,986	)		(62,628	)
Total deferred tax assets	$	127,304		$	146,284
Deferred tax liabilities
Intangible assets, net	$	17,975		$	24,819
Property, plant and equipment, net		5,493			6,067
Deferred cost		2,725			2,665
Investments in foreign subsidiaries not indefinitely reinvested		4,835			1,401
Derivative instruments		8,990			2,722
Goodwill		12,957			11,793
Other		7,843			11,092
Total deferred tax liabilities	$	60,818		$	60,559
Net deferred tax asset	$	66,486		$	85,725

	As of December 31,
Classified as	2018		2019
Deferred tax assets
Non-current	$	74,566	$	89,715
Deferred tax liabilities
Non-current		8,080		3,990
	$	66,486	$	85,725

The change in the Company’s total valuation allowance for deferred tax assets as of December 31, 2017, 2018 and 2019 is as follows:

	Year ended December 31,
	2017			2018			2019
Opening valuation allowance	$	14,746		$	24,549		$	51,986
Reduction during the year		(3,957	)		(2,307	)		(4,240	)
Addition during the year		13,760			29,744			14,882
Closing valuation allowance	$	24,549		$	51,986		$	62,628

25. Income taxes (Continued)

In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets depends on the generation of future taxable income during the periods in which temporary differences are deductible.

Management considers the scheduled reversal of deferred tax liabilities and projected taxable income in making this assessment. In order to fully realize a deferred tax asset, the Company must generate future taxable income prior to the expiration of the deferred tax asset under applicable law. Based on the level of historical taxable income and projections for future taxable income over the periods during which the Company’s deferred tax assets are deductible, management believes that it is more likely than not that the Company will realize the benefits of these deductible differences, net of the existing valuation allowances as of December 31, 2019. The amount of the Company’s deferred tax assets considered realizable, however, could be reduced in the near term if estimates of future taxable income during the carry-forward period are reduced.

For the years ended December 31, 2017 and 2018 and 2019, the Company recognized net excess tax benefits of $1,723 and $2,131 and $2,743, respectively, in income tax expense attributable to continuing operations.

As of December 31, 2019, the Company’s deferred tax assets related to net operating loss carry-forwards of $268,412 amounted to $61,779 (excluding state net operating losses). Net operating losses of subsidiaries in the United Kingdom, Israel, South Africa, Hong Kong, Germany, Austria, New Zealand, the United States (for 2018) and Luxembourg (for 2016 and prior years) amounted to $166,816 and can be carried forward for an indefinite period.

The Company’s remaining tax loss carry-forwards expire as set forth in the table below:

	US - Federal		Europe		Others
Year ending December 31,
2020	$	—	$	—	$	1,645
2021		—		948		676
2022		—		1,635		3,807
2023		—		3,803		831
2024		—		405		5,584
2025		—		—		2,897
2026		—		—		652
2027		—		—		4,436
2028		—		2		2,874
2029		—		—		196
2034		—		18,820		—
2035		—		11,954		—
2036		—		32,425		—
2037	7791			—		—
2038		—		—		45
2039		—		—		170
	$	7,791	$	69,992	$	23,813

In the table above, “Europe” includes net operating losses of subsidiaries in Poland, the Czech Republic, Slovakia, Luxembourg and Portugal, while “Others” includes net operating losses of subsidiaries in Mexico, Japan, Philippines, China, India and Canada.

As of December 31, 2019, the Company had additional deferred tax assets for U.S. state and local tax loss carry-forwards amounting to $4,669 with varying expiration periods between 2020 and 2038.

25. Income taxes (Continued)

As of December 31, 2019, the Company had a total foreign tax credit carry-forward of $10,739 for subsidiaries in the United States, India and the Philippines, which will expire as set forth in the table below:

Year ending December 31,	Amount
2021		125
2027		2,431
2028		3,862
2029		3,745
2035		576
	$	10,739

With exceptions, the Company has not accrued any income, distribution or withholding taxes that would arise if the undistributed earnings of the Company’s foreign (non-Bermuda) subsidiaries that cannot be repatriated in a tax-free manner were to be repatriated. Due to the Company’s changing corporate structure, the various methods that are available to repatriate earnings, and uncertainty relative to the applicable taxes at the time of repatriation, it is not practicable to determine the amount of tax that would be imposed upon repatriation. If undistributed earnings are repatriated in the future, or are no longer deemed to be indefinitely reinvested, the company will accrue the applicable amount of taxes, the quantification of which is not practicable, associated with such earnings at that time.

As of December 31, 2019, $464,899 of the Company’s $467,096 in cash and cash equivalents was held by the Company’s foreign (non-Bermuda) subsidiaries. $25,543 of this cash is held by foreign subsidiaries for which the Company expects to incur and has accrued a deferred tax liability on the repatriation of $15,561 of retained earnings. $439,356 of the Company’s cash and cash equivalents is held by foreign subsidiaries in jurisdictions where no tax is expected to be imposed upon repatriation of the retained earnings of such foreign subsidiaries or is being indefinitely reinvested.

On December 22, 2017, the U.S. government enacted comprehensive tax legislation commonly referred to as the Tax Cut and Jobs Act (the “Tax Act”). The Tax Act made broad and complex changes to the U.S. tax code that took effect beginning in 2018, including a reduction in the U.S. federal corporate income tax rate from 35% to 21%.

As a result of the reduction in the federal corporate income tax rate, the Company revalued its net deferred tax assets, excluding tax credits to the extent affected by changes in the law as of December 31, 2017. Based on this revaluation, the Company recorded a net income tax expense of $3,182 to reduce its net deferred tax asset balance, which was recorded as additional income tax expense for the year ended December 31, 2017.

The Company reports its gain/loss on derivatives designated as cash flow hedges, actuarial gain/loss on retirement benefits and currency translation adjustment, net of income taxes to the extent applicable, in AOCI.

As of December 31, 2017, due to a reduction in the U.S. federal corporate income tax rate under the Tax Act from 35% to 21%, the Company revalued its net deferred tax assets, including deferred tax liabilities recorded through AOCI. Based on this revaluation, the Company recorded an income tax benefit of $2,265 relating to derivatives, reducing its net deferred tax liability balance, which was recorded as an income tax benefit in continuing operations for the year ended December 31, 2017.

In the quarter ended March 31, 2018, the Company elected to early adopt ASU 2018-02, effective January 1, 2018, and made an election to reclassify the stranded income tax effects of the Tax Act from AOCI to retained earnings for all items of AOCI. The Company has elected to adopt the new guidance at the beginning of the period, and no prior periods have been adjusted. Accordingly, a stranded tax effect in AOCI of $2,265 resulting from the Tax Act has been adjusted through retained earnings.

25. Income taxes (Continued)

The following table summarizes activities related to our unrecognized tax benefits from January 1 to December 31 for each of 2018 and 2019:

	2018				2019
Opening balance at January 1		$	26,060			$	26,722
Increase related to prior year tax positions, including recorded in acquisition accounting			1,851				1,684
Decrease related to prior year tax positions			(153	)			(1,232	)
Decrease related to prior year tax position due to lapse of applicable statute of limitation			(1,841	)			(135	)
Increase related to current year tax positions, including recorded in acquisition accounting			2,408				4,270
Effect of exchange rate changes			(1,603	)			(280	)
Closing balance at December 31		$	26,722			$	31,029

As of December 31, 2018 and 2019, the Company had unrecognized tax benefits amounting to $25,485 and $29,835, respectively, which, if recognized, would impact the effective tax rate.

As of December 31, 2018 and 2019, the Company had accrued $5,081 and $5,812, respectively, in interest relating to unrecognized tax benefits. During the years ended December 31, 2018 and 2019, the Company recognized $467 and $826, respectively, including exchange rate differences, in interest on unrecognized tax benefits. As of December 31, 2018 and 2019, the company had accrued $995 and $1,084, respectively, for penalties.

An affiliate of the Company in India received an assessment order in 2016 seeking to assess tax amounting to $114,867 (including interest to the date of the order) on certain transactions that occurred in 2013. This amount excludes penalty or interest accrued since the date of the order. The Company filed an appeal against this assessment order with the Commissioner Income Tax (Appeals), the first tax appellant authority in India, which has ruled against the Company. Subsequent to year end, the Company filed an appeal with the Income Tax Appellate Tribunal of India which has stayed the recovery of the demand subject to partial payment (approximately $28,050) and adjustment of tax refunds relating to other tax years (approximately $27,069). The Company paid the tax amount under protest on February 26, 2020. Based on its evaluation of the facts underlying the transaction and legal advice received to date, the Company believes that it is more likely than not that this transaction would not be subject to tax liability in India. Accordingly, no reserve has been provided as of December 31, 2019.

In the next twelve months and for all tax years that remain open to examinations by U.S. federal and various state, local, and other U.S. tax authorities, the Company estimates that it is reasonably possible that the total amount of its unrecognized tax benefits will vary. However, the Company does not expect significant changes within the next twelve months other than depending on the progress of tax matters or examinations with various tax authorities, which are difficult to predict.

With certain immaterial exceptions, the Company is no longer subject to U.S. federal, state and local or other U.S. income tax audits by taxing authorities for years prior to 2016. The Company’s subsidiaries in India and China are open to examination by relevant taxing authorities for tax years beginning on or after April 1, 2012 and January 1, 2010, respectively. The Company regularly reviews the likelihood of additional tax assessments and adjusts its reserves as additional information or events require.

Property, plant and equipment, net

12 Months Ended

Dec. 31, 2019

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

9. Property, plant and equipment, net

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

	As of December 31,
	2018			2019
Land	$	9,401		$	5,923
Buildings		43,078			42,595
Furniture and fixtures		47,206			49,849
Computer equipment and servers		210,239			229,890
Plant, machinery and equipment		88,937			105,004
Computer software		138,824			141,330
Leasehold improvements		105,965			123,413
Vehicles		5,309			120
Capital work in progress		11,795			46,037
Property, plant and equipment, gross	$	660,754		$	744,161
Less: Accumulated depreciation and amortization		(448,039	)		(490,126	)
Property, plant and equipment, net	$	212,715		$	254,035

Depreciation expense on property, plant and equipment for the years ended December 31, 2017, 2018 and 2019 was $44,909, $49,518 and $53,332, respectively. Software amortization for the years ended December 31, 2017, 2018 and 2019 amounted to $11,415, $12,317 and $14,167 respectively.

The depreciation and amortization expenses set forth above include the effect of the reclassification of foreign exchange (gains) losses related to the effective portion of foreign currency derivative contracts, amounting to $(1,712), $(231) and $(267) for the years ended December 31, 2017, 2018 and 2019, respectively.

The Company recorded a write-down to computer software during the years ended December 31, 2017 and 2018 as described in Note 10.

Income Taxes - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	12 Months Ended
	Feb. 29, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Line Items]
U.S. federal corporate income tax rate		21.00%	21.00%	35.00%
Income tax expense attributable to continuing operations		$ 2,743	$ 2,131	$ 1,723
Net operating loss carryforwards		268,412
Deferred tax assets related to net operating loss carryforwards, excluding state		61,779
Net operating loss of subsidiary, carried forward		166,816
Additional deferred tax assets for U.S. state and local tax loss carry-forwards		$ 4,669
Operating loss carry-forwards, expiration date, range start		2020
Operating loss carry-forwards, expiration date, range end		2038
Tax credit carry-forward		$ 10,739
Cash and cash equivalents held by foreign (non-Bermuda) subsidiaries		464,899
Cash and cash equivalents		467,096	368,396
Cash held by foreign subsidiary		25,543
Cash and cash equivalents held by foreign (non-Bermuda) subsidiaries for which no tax will accrue on repatriation of retained earnings indefinitely reinvested		439,356
Net tax expense in net deferred tax asset				$ 3,182
Tax benefit relating to derivatives		2,265
Unrecognized tax benefits that would impact effective tax rate		29,835	25,485
Unrecognized tax benefits, interest on income taxes accrued		5,812	5,081
Unrecognized tax benefits, including exchange rate differences for interest recognized		826	467
Accrued penalties		$ 1,084	995
Ministry of Finance, India
Income Tax Disclosure [Line Items]
Income tax examination year		2016
Assessed tax amount		$ 114,867
Ministry of Finance, India \| Subsequent Event
Income Tax Disclosure [Line Items]
Cash paid for penalty	$ 28,050
Tax refunds	$ 27,069
ASU 2018-02
Income Tax Disclosure [Line Items]
Stranded tax effect in AOCI resulting from the Tax Act		2,265	$ 2,265
Retained Earnings
Income Tax Disclosure [Line Items]
Repatriation of retained earnings		15,561
Foreign Tax Authority
Income Tax Disclosure [Line Items]
Tax credit carry-forward		$ 10,739
Begin to Expire Date
Income Tax Disclosure [Line Items]
Tax holiday, expiring date		March 31, 2022
Fully Expired Date
Income Tax Disclosure [Line Items]
Tax holiday, expiring date		March 31, 2034
Tax Holiday For First 5 Years
Income Tax Disclosure [Line Items]
Tax holiday, period, in years		5 years
Percentage of tax holiday in respect to export profits		100.00%
Tax Holiday from year 6 to year 10
Income Tax Disclosure [Line Items]
Tax holiday, period, in years		5 years
Percentage of tax holiday in respect to export profits		50.00%
Tax Holiday from year 11 to year 15
Income Tax Disclosure [Line Items]
Tax holiday, period, in years		5 years
Percentage of tax holiday in respect to export profits		50.00%
Basic and Diluted Earnings Per Share
Income Tax Disclosure [Line Items]
Earnings per share effect of tax holiday		$ 0.11	$ 0.12	$ 0.18

Stock-based compensation

12 Months Ended

Dec. 31, 2019

Stock-based compensation

18. Stock-based compensation

The Company has granted stock-based awards under the Genpact Limited 2007 Omnibus Incentive Compensation Plan (the “2007 Omnibus Plan”) and the Genpact Limited 2017 Omnibus Incentive Compensation Plan (the “2017 Omnibus Plan”) to eligible persons, including employees, directors and certain other persons associated with the Company.

Under the 2007 Omnibus Plan, shares underlying options forfeited, expired, terminated or cancelled under any of the Company’s predecessor plans were 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.

During the year ended December 31, 2012, the number of common shares authorized for issuance under the 2007 Omnibus Plan was increased by 8,858,823 shares as a result of a one-time adjustment to outstanding unvested share awards in connection with a special dividend payment.

A brief summary of each plan is provided below:

2007 Omnibus Plan

The Company adopted the 2007 Omnibus Plan on July 13, 2007 and amended and restated it on April 11, 2012. The 2007 Omnibus Plan provided for the grant of awards intended to qualify as incentive stock options, non-qualified stock options, share appreciation rights, restricted share awards, restricted share units, performance units, cash incentive awards and other equity-based or equity-related awards. Under the 2007 Omnibus Plan, the Company was authorized to grant awards for the issuance of up to a total of 23,858,823 common shares.

2017 Omnibus Plan

On May 9, 2017, the Company’s shareholders approved the adoption of the Genpact Limited 2017 Omnibus Incentive Compensation Plan (the “2017 Omnibus Plan”), pursuant to which 15,000,000 Company common shares are available for issuance. The 2017 Omnibus Plan was amended and restated on April 5, 2019 to increase the number of common shares authorized for issuance by 8,000,000 shares to 23,000,000 shares. No grants may be made under the 2007 Omnibus Plan after the date of adoption of the 2017 Omnibus Plan. Grants that were outstanding under the 2007 Omnibus Plan as of the Company’s adoption of the 2017 Omnibus Plan remain subject to the terms of the 2007 Omnibus Plan.

Stock-based compensation costs relating to the foregoing plans during the years ended December 31, 2017, 2018 and 2019, were $35,112, $48,196 and $82,802, respectively, and have been allocated to cost of revenue and selling, general, and administrative expenses.

Stock options

All options granted under the 2007 and 2017 Omnibus Plans are exercisable into common shares of the Company, have a contractual period of ten years and vest over four to five years unless specified otherwise in the applicable award agreement. The Company recognizes compensation cost over the vesting period of the option.

18. Stock-based compensation (Continued)

Compensation cost is determined at the date of grant by estimating the fair value of an option using the Black-Scholes option-pricing model.

The following table shows the significant assumptions used in connection with the determination of the fair value of options granted in 2017, 2018 and 2019:

	2017			2018		2019
Dividend yield		0.97%			0.95% -1.01%			0.82%-1.08%
Expected life (in months)	84		84				84
Risk-free rate of interest for expected life	2.25%		2.67% - 2.93%				1.56%- 2.63%
Volatility	24.28%		22.55% -22.73%				21.0%- 21.38%

Volatility was calculated based on the historical volatility of the Company’s share price during a period equivalent to the estimated term of the option. The Company estimates the expected term of an option using the “simplified method,” which is based on the average of its contractual vesting term. The risk-free interest rate that the Company uses in the option valuation model is based on U.S. Treasury bonds with a term similar to the expected term of the options. The Company paid cash dividends of $0.075 and $0.085 per share in each quarter of fiscal 2018 and 2019, respectively.

The Company has issued, and intends to continue to issue, new common shares upon stock option exercises and the vesting of share awards under its equity-based incentive compensation plans.

A summary of stock option activity during the years ended December 31, 2017, 2018 and 2019 is set out below:

	Year ended December 31, 2017
	Shares arising out of options			Weighted average exercise price		Weighted average remaining contractual life (years)		Aggregate intrinsic value
Outstanding as of January 1, 2017		5,707,690		$	18.65		5.8	$	—
Granted		250,000			24.74		—		—
Forfeited		(80,000	)		20.63		—		—
Expired		—			—		—		—
Exercised		(743,045	)		14.50		—		8,512
Outstanding as of December 31, 2017		5,134,645		$	19.52		5.6	$	62,743
Vested as of December 31, 2017 and expected to vest thereafter (Note a)		4,988,875		$	19.36		5.6	$	61,779
Vested and exercisable as of December 31, 2017		2,203,146		$	16.17		4.1	$	34,303
Weighted average grant-date fair value of options granted during the period	$	6.62

18. Stock-based compensation (Continued)

	Year ended December 31, 2018
	Shares arising out of options			Weighted average exercise price		Weighted average remaining contractual life (years)		Aggregate intrinsic value
Outstanding as of January 1, 2018		5,134,645		$	19.52		5.6	$	—
Granted		2,638,106			30.47		—		—
Forfeited		(70,000	)		27.65		—		—
Expired		—			—		—		—
Exercised		(441,076	)		16.46		—		6,731
Outstanding as of December 31, 2018		7,261,675		$	23.61		6.4	$	34,143
Vested as of December 31, 2018 and expected to vest thereafter (Note a)		7,107,605		$	23.50		6.4	$	33,997
Vested and exercisable as of December 31, 2018		3,313,570		$	17.69		3.7	$	30,806
Weighted average grant-date fair value of options granted during the period	$	8.32


	Year ended December 31, 2019
	Shares arising out of options			Weighted average exercise price		Weighted average remaining contractual life (years)		Aggregate intrinsic value
Outstanding as of January 1, 2019		7,261,675		$	23.61		6.4	$	—
Granted		1,881,068			28.50		—		—
Forfeited		(85,000	)		29.91		—		—
Expired		—			—		—		—
Exercised		(697,531	)		15.33		—		18,724
Outstanding as of December 31, 2019		8,360,212		$	25.33		6.5	$	140,760
Vested as of December 31, 2019 and expected to vest thereafter (Note a)		8,006,985		$	25.18		6.5	$	136,017
Vested and exercisable as of December 31, 2019		3,111,039		$	19.16		3.4	$	71,584
Weighted average grant-date fair value of options granted during the period	$	6.98

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

Cash received by the Company upon the exercise of stock options during the year ended December 31, 2017, 2018 and 2019 amounted to $14,896, $10,772 and $10,690. Tax benefits from the exercise of stock options during the years ended December 31, 2017, 2018 and 2019 were $2,016 and $2,473 and $2,966 (including excess tax benefits of $1,723, $2,131 and $2,743), respectively.

Income tax benefits recognized in relation to stock-based compensation charges, excluding excess tax benefits, during the years ended December 31, 2017, 2018 and 2019 were $9,600, $11,783 and $18,921, respectively.

As of December 31, 2019, the total remaining unrecognized stock-based compensation cost for options expected to vest amounted to $24,447 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 and 2017 Omnibus Plans. Each RSU represents the right to receive one common share. The fair value of each RSU is the market price of one common share of the Company on the date of grant. The RSUs granted to date have graded vesting schedules of three months to four years. The compensation expense is recognized on a straight-line basis over the vesting term.

18. Stock-based compensation (Continued)

A summary of RSU activity during the years ended December 31, 2017, 2018 and 2019 is set out below:

	Year ended December 31, 2017
	Number of Restricted Share Units			Weighted Average Grant Date Fair Value
Outstanding as of January 1, 2017		117,905		$	20.65
Granted		1,533,836			26.36
Vested (Note b)		(45,248	)		18.31
Forfeited		(1,242	)		25.53
Outstanding as of December 31, 2017		1,605,251		$	26.17
Expected to vest (Note a)		1,371,567

	Year ended December 31, 2018
	Number of Restricted Share Units			Weighted Average Grant Date Fair Value
Outstanding as of January 1, 2018		1,605,251		$	26.17
Granted		484,427			30.13
Vested (Note c)		(358,697	)		25.53
Forfeited		(201,982	)		27.09
Outstanding as of December 31, 2018		1,528,999		$	27.45
Expected to vest (Note a)		1,360,048
	Year ended December 31, 2019
	Number of Restricted Share Units			Weighted Average Grant Date Fair Value
Outstanding as of January 1, 2019		1,528,999		$	27.45
Granted		470,939			37.58
Vested (Note d)		(672,025	)		26.84
Forfeited		(66,207	)		30.43
Outstanding as of December 31, 2019		1,261,706		$	31.41
Expected to vest (Note a)		1,149,286

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

(b)	Vested RSUs were net settled by issuing 32,395 shares (net of minimum statutory tax withholding).

18. Stock-based compensation (Continued)

(c)

261,260 RSUs that vested during the period were net settled upon vesting by issuing 175,505 shares (net of minimum statutory tax withholding). 52,875 RSUs vested in the year ended December 31, 2017, 52,405 shares in respect of which were issued in 2019 after withholding shares to the extent of minimum statutory withholding taxes. 44,562 RSUs vested in the year ended December 31, 2018, shares in respect of which will be issued in 2020 after withholding shares to the extent of minimum statutory withholding taxes.

(d)

637,933 RSUs that vested during the period were net settled upon vesting by issuing 521,707 shares (net of minimum statutory tax withholding). 34,092 RSUs vested in the year ended December 31, 2019, shares in respect of which will be issued in 2020 after withholding shares to the extent of minimum statutory withholding taxes.

52,482 RSUs vested in the year ended December 31, 2016, 52,055 shares in respect of which were issued in 2018 after withholding shares to the extent of minimum statutory withholding taxes.

34,035 RSUs vested in the year ended December 31, 2016, 17,802 shares in respect of which were issued in 2017 after withholding shares to the extent of minimum statutory withholding taxes.

53,546 RSUs vested in the year ended December 31, 2015, 53,023 shares in respect of which were issued in 2017 after withholding shares to the extent of minimum statutory withholding taxes.

As of December 31, 2019, the total remaining unrecognized stock-based compensation cost related to RSUs amounted to $23,060, which will be recognized over the weighted average remaining requisite vesting period of 2.5 years.

Performance Units

The Company also grants stock awards in the form of performance units, or PUs, and has granted PUs under both the 2007 and 2017 Omnibus Plans.

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. PUs granted under the plan are subject to cliff vesting. The compensation expense for such awards is recognized on a straight-line basis over the vesting term. During the performance period, the Company’s estimate of 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 is based on a comparison of the final performance metrics to the specified targets.

A summary of PU activity during the years ended December 31, 2017, 2018 and 2019 is set out below:

	Year ended December 31, 2017
	Number of Performance Units			Weighted Average Grant Date Fair Value		Maximum Shares Eligible to Receive
Outstanding as of January 1, 2017		3,772,128		$	23.04		5,524,114
Granted		1,811,292			25.22		3,622,584
Vested (Note b)		(1,136,047)			16.78		(1,136,047)
Forfeited (Note c)		(1,583,913	)		27.57		(1,627,313	)
Adjustment upon final determination of level of performance goal achievement (Note d)		37,480			25.22
Adjustment upon final determination of level of performance goal achievement (Note e)							(3,482,398)
Outstanding as of December 31, 2017		2,900,940		$	24.40		2,900,940
Expected to vest (Note a)		2,657,685

18. Stock-based compensation (Continued)

	Year ended December 31, 2018
	Number of Performance Units			Weighted Average Grant Date Fair Value		Maximum Shares Eligible to Receive
Outstanding as of January 1, 2018		2,900,940		$	24.40		2,900,940
Granted		1,682,740			30.62		3,365,480
Vested (Note f)		(1,087,751	)		22.73		(1,087,751	)
Forfeited		(258,237	)		26.03		(305,737	)
Adjustment upon final determination of level of performance goal achievement (Note g)		474,800			30.68
Adjustment upon final determination of level of performance goal achievement (Note h)							(1,160,530	)
Outstanding as of December 31, 2018		3,712,402		$	28.40		3,712,402
Expected to vest (Note a)		3,261,069
	Year ended December 31, 2019
	Number of Performance Units			Weighted Average Grant Date Fair Value		Maximum Shares Eligible to Receive
Outstanding as of January 1, 2019		3,712,402		$	28.40		3,712,402
Granted		1,579,109			34.68		3,158,218
Vested (Note i)		(3,276)			27.47		(3,276)
Forfeited		(248,031	)		29.04		(278,755	)
Adjustment upon final determination of level of performance goal achievement (Note j)		1,018,260			34.72
Adjustment upon final determination of level of performance goal achievement (Note k)							(530,125)
Outstanding as of December 31, 2019		6,058,464		$	31.07		6,058,464
Expected to vest (Note a)		5,507,640

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

(b)	Vested PUs were net settled upon vesting by issuing 731,701 shares (net of minimum statutory tax withholding).

(c)	Includes 1,443,624 target shares underlying PUs granted in 2016 which were forfeited for failure to achieve all of the threshold performance targets under such awards.

(d)	Represents a 2.7% increase in the number of target shares as a result of achievement of higher-than-target performance for certain PUs granted in 2017, partially offset by a 12.5% reduction as a result of achievement of lower-than-target performance for certain PUs granted in 2017.

(e)

Represents the difference between the maximum number of shares achievable and the number of shares expected to vest under the PU awards granted in 2017 based on the level of achievement of the performance goals. Also includes the difference between the maximum number of shares achievable and the number of shares eligible to vest under the PU awards granted in 2016, which were forfeited for failure to achieve all of the threshold performance targets under such awards.

(f)	Vested PUs were net settled upon vesting by issuing 691,958 shares (net of minimum statutory tax withholding).

(g)

Represents a 28.77% increase in the number of target shares expected to vest as a result of achievement of higher-than-target performance for PUs granted in 2018 partially offset by an adjustment made in March 2018 to the number of shares subject to the PUs granted in 2017 upon certification of the level of achievement of the performance targets underlying such awards.

18. Stock-based compensation (Continued)

(h)

Represents the difference between the maximum number of shares achievable and the number of shares expected to vest under the PU awards granted in 2018 based on the level of achievement of the performance goals. Also includes an adjustment made in March 2018 to the number of shares subject to the PUs granted in 2017 upon certification of the level of achievement of the performance targets underlying such awards.

(i)	Vested PUs were net settled upon vesting by issuing 2,151 shares (net of minimum statutory tax withholding).

(j)

Represents a 66.67% increase in the number of target shares expected to vest as a result of achievement of higher-than-target performance for PUs granted in 2019 partially offset by an adjustment made in March 2019 to the number of shares subject to the PUs granted in 2018 upon certification of the level of achievement of the performance targets underlying such awards

(k)

Represents the difference between the maximum number of shares achievable and the number of shares expected to vest under the PU awards granted in 2019 based on the level of achievement of the performance goals. Also includes an adjustment made in March 2019 to the number of shares subject to the PUs granted in 2018 upon certification of the level of achievement of the performance targets underlying such awards.

As of December 31, 2019, the total remaining unrecognized stock-based compensation cost related to PUs amounted to $76,386, which will be recognized over the weighted average remaining requisite vesting period of 1.8 years.

Employee Stock Purchase Plan (ESPP)

On May 1, 2008, the Company adopted the Genpact Limited U.S. Employee Stock Purchase Plan and the Genpact Limited International Employee Stock Purchase Plan (together, the “ESPP”). In April 2018, these plans were amended and restated, and their terms were extended to August 31, 2028.

The ESPP allows eligible employees to purchase the Company’s common shares through payroll deductions at 90% of the closing price of the Company’s common shares on the last business day of each purchase interval. The dollar amount of common shares purchased under the ESPP must not exceed 15% of the participating employee’s base salary, subject to a cap of $25 per employee 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 of the subsequent May, August, November and February. 4,200,000 common shares have been reserved for issuance in the aggregate over the term of the ESPP.

During the years ended December 31, 2017, 2018 and 2019, 190,435, 245,467 and 264,440 common shares, respectively, were issued under the ESPP.

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

The compensation expense for the ESPP is recognized in accordance with the FASB guidance on Compensation—Stock Compensation. The compensation expense for the ESPP during the years ended December 31, 2017, 2018 and 2019 was $573, $802 and $1,083, respectively, and has been allocated to cost of revenue and selling, general, and administrative expenses.

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

12 Months Ended

Dec. 31, 2019

Dec. 31, 2018

Dec. 31, 2017

Dec. 31, 2016

Shares arising out of options

Outstanding, shares arising out of options, beginning balance

7,261,675

5,134,645

5,707,690

Granted, shares arising out of options

1,881,068

2,638,106

250,000

Forfeited, shares arising out of options

(85,000)

(70,000)

(80,000)

Exercised, shares arising out of options

(697,531)

(441,076)

(743,045)

Outstanding, shares arising out of options, ending balance

8,360,212

7,261,675

5,134,645

5,707,690

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

^[1]

8,006,985

7,107,605

4,988,875

Vested and exercisable, shares arising out of options

3,111,039

3,313,570

2,203,146

Weighted average grant-date fair value of options granted during the period

$ 6.98

$ 8.32

$ 6.62

Weighted average exercise price

Outstanding weighted average exercise price, beginning balance

23.61

19.52

18.65

Granted, weighted average exercise price

28.50

30.47

24.74

Forfeited, weighted average exercise price

29.91

27.65

20.63

Exercised, weighted average exercise price

15.33

16.46

14.50

Outstanding weighted average exercise price, ending balance

25.33

23.61

19.52

$ 18.65

Vested and expected to vest thereafter, weighted average exercise price

^[1]

25.18

23.50

19.36

Vested and exercisable, weighted average exercise price

$ 19.16

$ 17.69

$ 16.17

Weighted average remaining contractual life (years)

Outstanding weighted average remaining contractual life (years)

6 years 6 months

6 years 4 months 24 days

5 years 7 months 6 days

5 years 9 months 18 days

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

^[1]

6 years 6 months

6 years 4 months 24 days

5 years 7 months 6 days

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

3 years 4 months 24 days

3 years 8 months 12 days

4 years 1 month 6 days

Aggregate intrinsic value

Exercised, aggregate intrinsic value

$ 18,724

$ 6,731

$ 8,512

Outstanding aggregate intrinsic value, ending balance

140,760

34,143

62,743

Vested and expected to vest thereafter, aggregate intrinsic value

^[1]

136,017

33,997

61,779

Vested and exercisable, aggregate intrinsic value

$ 71,584

$ 30,806

$ 34,303

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

Guarantor Financial Information - Condensed Consolidating Statement of Comprehensive Income (Loss) (Detail) - USD ($)
$ in Thousands

3 Months Ended

12 Months Ended

Mar. 31, 2018

Dec. 31, 2019

Dec. 31, 2018

Dec. 31, 2017

$ 304,881

$ 282,019

$ 263,111

Net income (loss) on cash flow hedging derivatives, net of taxes

(20,297)

(109,656)

93,871

2,343

(46,293)

12,611

(6,542)

1,454

(3,787)

(24,496)

(154,495)

102,695

Redeemable non-controlling interest, Net income (loss)

280,385

127,524

365,806

$ (761)

(761)

(2,270)

^[1]

Redeemable non-controlling interest, Other comprehensive income:

Redeemable non-controlling interest, Currency translation adjustments

(424)

(341)

Redeemable non-controlling interest, Other comprehensive income (loss)

(424)

(341)

Redeemable non-controlling interest, Comprehensive income (loss)

(1,185)

(2,611)

Eliminations

(477,638)

(532,698)

(336,578)

Net income (loss) on cash flow hedging derivatives, net of taxes

30,376

181,727

(168,587)

(3,827)

45,795

(22,399)

6,991

(1,264)

3,312

33,540

226,258

(187,674)

Issuer/Subsidiary | Reportable Legal Entities

(444,098)

(306,440)

(524,252)

119,179

174,762

75,657

Net income (loss) on cash flow hedging derivatives, net of taxes

(10,079)

(72,071)

74,716

1,484

498

9,788

(449)

(190)

475

(9,044)

(71,763)

84,979

Parent Company | Reportable Legal Entities

110,135

102,999

160,636

304,881

299,635

263,111

Net income (loss) on cash flow hedging derivatives, net of taxes

(20,297)

(109,656)

93,871

2,343

(46,293)

12,611

(6,542)

1,454

(3,787)

(24,496)

(154,495)

102,695

Non-Guarantor Subsidiaries | Reportable Legal Entities

280,385

145,140

365,806

358,459

340,320

260,921

Net income (loss) on cash flow hedging derivatives, net of taxes

(20,297)

(109,656)

93,871

2,343

(46,293)

12,611

(6,542)

1,454

(3,787)

(24,496)

(154,495)

102,695

Redeemable non-controlling interest, Net income (loss)

$ 333,963

185,825

363,616

$ (761)

$ (2,270)

[1]

Prepaid expenses and other current assets

12 Months Ended

Dec. 31, 2019

Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]

8. Prepaid expenses and other current assets

Prepaid expenses and other current assets consist of the following:

	As of December 31,
	2018		2019
Advance income and non-income taxes	$	58,701	$	43,763
Contract asset (Note 27)		22,472		19,170
Prepaid expenses		25,996		29,734
Derivative instruments		34,528		18,223
Employee advances		3,772		4,209
Deposits		2,758		1,784
Advances to suppliers		1,998		4,289
Others		62,252		49,153
	$	212,477	$	170,325

Income Taxes - Components of Deferred Tax Balances (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Deferred tax assets
Net operating loss carryforwards	$ 66,448	$ 64,013
Accrued expenses and other liabilities	50,678	36,812
Provision for doubtful debts	10,583	9,650
Property, plant and equipment and lease assets	11,569	7,904
Share-based compensation	30,192	18,236
Retirement benefits	11,332	7,559
Contract liabilities	4,437	3,150
Tax credit carryforwards	10,739	22,409
Other	12,934	9,557
Gross deferred tax assets	208,912	179,290
Less: Valuation allowance	(62,628)	(51,986)	$ (24,549)	$ (14,746)
Total deferred tax assets	146,284	127,304
Deferred tax assets	89,715	74,566
Deferred tax liabilities
Intangible assets, net	24,819	17,975
Property, plant and equipment, net	6,067	5,493
Deferred cost	2,665	2,725
Investments in foreign subsidiaries not indefinitely reinvested	1,401	4,835
Derivative instruments	2,722	8,990
Goodwill	11,793	12,957
Other	11,092	7,843
Total deferred tax liabilities	60,559	60,818
Deferred tax liabilities	3,990	8,080
Net deferred tax asset	$ 85,725	$ 66,486

Long-term debt

12 Months Ended

Dec. 31, 2019

Debt Disclosure [Abstract]

Long-term debt

14. Long-term debt

In August 2018, the Company amended its 2015 credit facility (“the 2015 Facility”), which was comprised of an $800,000 term loan and a $350,000 revolving credit facility. The amended facility is comprised of a $680,000 term loan, which represents the outstanding balance under the 2015 Facility as of the date of amendment, and a $500,000 revolving credit facility. The amended facility expires on August 8, 2023. The amendment did not result in a substantial modification of $550,814 of the outstanding term loan under the 2015 Facility. Further, as a result of the amendment, the Company extinguished the outstanding term loan under the 2015 Facility of $129,186 and obtained additional funding of $129,186, resulting in no change to the outstanding principal of the term loan under the amended facility. In connection with the amendment, the Company expensed $2,029, representing partial acceleration of the amortization of the existing unamortized debt issuance costs and an additional fee paid to the Company’s lenders related to the term loan. The overall borrowing capacity under the revolving credit facility increased from $350,000 to $500,000. The amendment of the revolving credit facility resulted in accelerated amortization of $82 relating to existing unamortized debt issuance cost. The remaining unamortized costs and an additional third party fee paid in connection with the amendment will be amortized over the term of the amended facility, which will expire on August 8, 2023.

Borrowings under the amended facility bear interest at a rate equal to, at the election of the Company, either LIBOR plus an applicable margin equal to 1.375% per annum, compared to a margin of 1.50% under the 2015 facility, or a base rate plus an applicable margin equal to 0.375% per annum, compared to a margin of 0.50% under the 2015 facility, in each case subject to adjustment based on the Company’s debt ratings provided by Standard & Poor’s Rating Services and Moody’s Investors Service, Inc. Based on the Company’s election and current credit rating, the applicable interest rate is equal to LIBOR plus 1.375% per annum. The amended credit agreement contains certain customary covenants, including a maximum leverage covenant and a minimum interest coverage ratio. During the year ended December 31, 2019, the Company was in compliance with the financial covenants.

As of December 31, 2018 and December 31, 2019, the amount outstanding under the term loan, net of debt amortization expense of $2,158 and $1,641, was $660,841 and $627,359, respectively. As of December 31, 2018 and December 31, 2019, the term loan bore interest at a rate equal to LIBOR plus a margin of 1.375% per annum. Indebtedness under the amended facility is unsecured. The amount outstanding on the term loan as of December 31, 2019 requires quarterly payments of $8,500, and the balance of the loan is due and payable upon the maturity of the term loan on August 8, 2023.

14. Long-term debt (Continued)

The maturity profile of the term loan outstanding as of December 31, 2019, net of debt amortization expense, is as follows:

Year ended	Amount
2020		$ 33,509
2021		33,537
2022		33,564
2023		526,749
Total	$	627,359

Genpact Luxembourg S.à.r.l. (the “Issuer”), a wholly owned subsidiary of the Company, issued $350,000 aggregate principal amount of 3.70% senior notes in March 2017, resulting in cash proceeds of approximately $348,519, net of an underwriting fee of $1,481. In November 2019, the Issuer issued $400,000 aggregate principal amount of 3.375% senior notes, resulting in cash proceeds of approximately $398,304, net of an underwriting fee of $1,600 and a discount of $96. These issuances were fully guaranteed by the Company. In connection with the offerings, the Company incurred other debt issuance costs of $1,161 related to the 2017 offering and $1,241 related to the 2019 offering. The total debt issuance cost of $2,642 and $2,937 incurred in connection with the 2019 and 2017 notes offerings, respectively, are being amortized over the lives of the notes as an additional interest expense. As of December 31, 2018 and December 31, 2019, the amount outstanding under the 3.70% senior notes, net of debt amortization expense of $1,713 and $1,186, respectively, was $348,287 and $348,814, respectively, which is payable on April 1, 2022. As of December 31, 2019, the amount outstanding under the 3.375% senior notes issued in November 2019, net of debt amortization expense of $2,868, was $397,132. The Issuer will pay interest on the 2017 notes semi-annually in arrears on April 1 and October 1 of each year and on the 2019 notes semi-annually in arrears on June 1 and December 1 of each year, ending on the maturity dates of April 1, 2022 and December 1, 2024, respectively. In connection with the 3.70% senior notes private offering, the Issuer and the Company entered into a registration rights agreement with the initial purchasers of the outstanding unregistered notes pursuant to which the Issuer and the Company agreed to complete an exchange offer within 455 days after the date of the private offering upon terms identical in all material respects to the terms of the outstanding unregistered notes, except that the transfer restrictions, registration rights and additional interest provisions applicable to the outstanding unregistered notes would not apply to the exchange notes. On July 24, 2018, the unregistered notes exchange offer was completed and all outstanding unregistered notes were exchanged for freely tradable notes registered under the Securities Act of 1933, as amended. The Company, at its option, may redeem the 3.70% and 3.375% senior notes at any time in whole or in part, at a redemption price equal to (i) 100% of the principal amount of the notes redeemed, together with accrued and unpaid interest on the redeemed amount, and (ii) if the notes are redeemed prior to, in the case of the 3.70% notes, March 1, 2022, and in the case of the 3.375% notes, November 1, 2024, a specified “make-whole” premium. The 3.70% notes and 3.375% notes are subject to certain customary covenants, including limitations on the ability of the Company and certain of its subsidiaries to incur debt secured by liens, engage in certain sale and leaseback transactions and consolidate, merge, convey or transfer their assets, and during the year ended December 31, 2019, the Company and its applicable subsidiaries were in compliance with the covenants. Upon certain change of control transactions, the Issuer will be required to make an offer to repurchase the notes at a price equal to 101% of the aggregate principal amount of such notes, plus accrued and unpaid interest. The interest rate payable on the notes is subject to adjustment if the credit rating of the notes is downgraded, up to a maximum increase of 2.0%.

14. Long-term debt (Continued)

A summary of the Company’s long-term debt is as follows:


	Year ended December 31, 2018	Year ended December 31, 2019
Credit facility, net of amortization expenses	$ 660,841	$ 627,359
3.70% Senior Notes, net of debt amortization expenses	348,287	348,814
3.375% Senior Notes, net of debt amortization expenses	—	397,132
	1,009,128	1,373,305
Current portion	33,483	33,509
Non-current portion	975,645	1,339,796
Total	$ 1,009,128	$ 1,373,305

Consolidated Statements of Income - USD ($)
$ in Thousands

3 Months Ended

12 Months Ended

Dec. 31, 2019

Sep. 30, 2019

Jun. 30, 2019

Mar. 31, 2019

Dec. 31, 2018

Sep. 30, 2018

Jun. 30, 2018

Mar. 31, 2018

Dec. 31, 2019

Dec. 31, 2018

Dec. 31, 2017

^[1]

Income Statement [Abstract]

$ 940,739

$ 888,799

$ 881,799

$ 809,206

$ 835,339

$ 747,978

$ 728,561

$ 688,912

$ 3,520,543

$ 3,000,790

$ 2,736,929

2,294,688

1,921,768

1,681,438

310,091

315,140

310,555

290,069

302,205

266,566

265,663

244,588

1,225,855

1,079,022

1,055,491

794,901

693,865

689,461

32,612

38,850

36,412

(31,034)

(1,845)

(1,661)

119,518

113,584

106,202

90,072

110,841

94,028

79,522

63,761

429,376

348,152

331,279

7,729

15,239

1,996

(43,458)

(37,119)

(31,735)

Income before equity-method investment activity, net and income tax expense

5,786

35,761

23,586

114,349

110,794

94,970

79,320

106,632

97,724

81,668

76,009

399,433

362,033

325,126

Equity-method investment activity, net

(16)

(12)

(4,543)

399,417

362,021

320,583

94,536

80,763

59,742

Net loss attributable to redeemable non-controlling interest

82,198

88,120

73,722

60,841

79,147

73,603

64,574

63,934

304,881

281,258

260,841

761

2,270

Net income attributable to Genpact Limited shareholders

$ 82,198

$ 88,120

$ 73,722

$ 60,841

$ 79,147

$ 73,603

$ 64,574

$ 64,695

304,881

282,019

263,111

Net income available to Genpact Limited common shareholders

$ 304,881

$ 282,019

$ 263,111

Earnings per common share attributable to Genpact Limited common shareholders

$ 0.43

$ 0.46

$ 0.39

$ 0.32

$ 0.42

$ 0.39

$ 0.34

$ 1.60

$ 1.48

$ 1.36

Weighted average number of common shares used in computing earnings per common share attributable to Genpact Limited common shareholders

$ 0.42

$ 0.45

$ 0.38

$ 0.31

$ 0.41

$ 0.38

$ 0.33

$ 1.56

$ 1.45

$ 1.34

190,083,647

190,599,049

190,163,359

189,451,845

189,724,744

190,024,924

190,132,664

192,816,626

190,074,475

190,674,740

193,864,755

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

196,592,325

195,890,841

194,766,047

193,394,208

193,149,836

193,115,769

193,365,974

196,288,569

195,160,855

193,980,038

197,049,552

[1]

Stock-based compensation (Tables)

12 Months Ended

Dec. 31, 2019

Significant Assumptions used in Determination of Fair Value of Options Granted

The following table shows the significant assumptions used in connection with the determination of the fair value of options granted in 2017, 2018 and 2019:

	2017			2018		2019
Dividend yield		0.97%			0.95% -1.01%			0.82%-1.08%
Expected life (in months)	84		84				84
Risk-free rate of interest for expected life	2.25%		2.67% - 2.93%				1.56%- 2.63%
Volatility	24.28%		22.55% -22.73%				21.0%- 21.38%

Summary of Stock Option Activity

A summary of stock option activity during the years ended December 31, 2017, 2018 and 2019 is set out below:

	Year ended December 31, 2017
	Shares arising out of options			Weighted average exercise price		Weighted average remaining contractual life (years)		Aggregate intrinsic value
Outstanding as of January 1, 2017		5,707,690		$	18.65		5.8	$	—
Granted		250,000			24.74		—		—
Forfeited		(80,000	)		20.63		—		—
Expired		—			—		—		—
Exercised		(743,045	)		14.50		—		8,512
Outstanding as of December 31, 2017		5,134,645		$	19.52		5.6	$	62,743
Vested as of December 31, 2017 and expected to vest thereafter (Note a)		4,988,875		$	19.36		5.6	$	61,779
Vested and exercisable as of December 31, 2017		2,203,146		$	16.17		4.1	$	34,303
Weighted average grant-date fair value of options granted during the period	$	6.62

18. Stock-based compensation (Continued)

	Year ended December 31, 2018
	Shares arising out of options			Weighted average exercise price		Weighted average remaining contractual life (years)		Aggregate intrinsic value
Outstanding as of January 1, 2018		5,134,645		$	19.52		5.6	$	—
Granted		2,638,106			30.47		—		—
Forfeited		(70,000	)		27.65		—		—
Expired		—			—		—		—
Exercised		(441,076	)		16.46		—		6,731
Outstanding as of December 31, 2018		7,261,675		$	23.61		6.4	$	34,143
Vested as of December 31, 2018 and expected to vest thereafter (Note a)		7,107,605		$	23.50		6.4	$	33,997
Vested and exercisable as of December 31, 2018		3,313,570		$	17.69		3.7	$	30,806
Weighted average grant-date fair value of options granted during the period	$	8.32


	Year ended December 31, 2019
	Shares arising out of options			Weighted average exercise price		Weighted average remaining contractual life (years)		Aggregate intrinsic value
Outstanding as of January 1, 2019		7,261,675		$	23.61		6.4	$	—
Granted		1,881,068			28.50		—		—
Forfeited		(85,000	)		29.91		—		—
Expired		—			—		—		—
Exercised		(697,531	)		15.33		—		18,724
Outstanding as of December 31, 2019		8,360,212		$	25.33		6.5	$	140,760
Vested as of December 31, 2019 and expected to vest thereafter (Note a)		8,006,985		$	25.18		6.5	$	136,017
Vested and exercisable as of December 31, 2019		3,111,039		$	19.16		3.4	$	71,584
Weighted average grant-date fair value of options granted during the period	$	6.98

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

Summary of Restricted Share Units Activity

18. Stock-based compensation (Continued)

A summary of RSU activity during the years ended December 31, 2017, 2018 and 2019 is set out below:

	Year ended December 31, 2017
	Number of Restricted Share Units			Weighted Average Grant Date Fair Value
Outstanding as of January 1, 2017		117,905		$	20.65
Granted		1,533,836			26.36
Vested (Note b)		(45,248	)		18.31
Forfeited		(1,242	)		25.53
Outstanding as of December 31, 2017		1,605,251		$	26.17
Expected to vest (Note a)		1,371,567

	Year ended December 31, 2018
	Number of Restricted Share Units			Weighted Average Grant Date Fair Value
Outstanding as of January 1, 2018		1,605,251		$	26.17
Granted		484,427			30.13
Vested (Note c)		(358,697	)		25.53
Forfeited		(201,982	)		27.09
Outstanding as of December 31, 2018		1,528,999		$	27.45
Expected to vest (Note a)		1,360,048
	Year ended December 31, 2019
	Number of Restricted Share Units			Weighted Average Grant Date Fair Value
Outstanding as of January 1, 2019		1,528,999		$	27.45
Granted		470,939			37.58
Vested (Note d)		(672,025	)		26.84
Forfeited		(66,207	)		30.43
Outstanding as of December 31, 2019		1,261,706		$	31.41
Expected to vest (Note a)		1,149,286

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

(b)	Vested RSUs were net settled by issuing 32,395 shares (net of minimum statutory tax withholding).

18. Stock-based compensation (Continued)

(c)

(d)

Summary of Performance Units Activity

A summary of PU activity during the years ended December 31, 2017, 2018 and 2019 is set out below:

	Year ended December 31, 2017
	Number of Performance Units			Weighted Average Grant Date Fair Value		Maximum Shares Eligible to Receive
Outstanding as of January 1, 2017		3,772,128		$	23.04		5,524,114
Granted		1,811,292			25.22		3,622,584
Vested (Note b)		(1,136,047)			16.78		(1,136,047)
Forfeited (Note c)		(1,583,913	)		27.57		(1,627,313	)
Adjustment upon final determination of level of performance goal achievement (Note d)		37,480			25.22
Adjustment upon final determination of level of performance goal achievement (Note e)							(3,482,398)
Outstanding as of December 31, 2017		2,900,940		$	24.40		2,900,940
Expected to vest (Note a)		2,657,685

18. Stock-based compensation (Continued)

	Year ended December 31, 2018
	Number of Performance Units			Weighted Average Grant Date Fair Value		Maximum Shares Eligible to Receive
Outstanding as of January 1, 2018		2,900,940		$	24.40		2,900,940
Granted		1,682,740			30.62		3,365,480
Vested (Note f)		(1,087,751	)		22.73		(1,087,751	)
Forfeited		(258,237	)		26.03		(305,737	)
Adjustment upon final determination of level of performance goal achievement (Note g)		474,800			30.68
Adjustment upon final determination of level of performance goal achievement (Note h)							(1,160,530	)
Outstanding as of December 31, 2018		3,712,402		$	28.40		3,712,402
Expected to vest (Note a)		3,261,069
	Year ended December 31, 2019
	Number of Performance Units			Weighted Average Grant Date Fair Value		Maximum Shares Eligible to Receive
Outstanding as of January 1, 2019		3,712,402		$	28.40		3,712,402
Granted		1,579,109			34.68		3,158,218
Vested (Note i)		(3,276)			27.47		(3,276)
Forfeited		(248,031	)		29.04		(278,755	)
Adjustment upon final determination of level of performance goal achievement (Note j)		1,018,260			34.72
Adjustment upon final determination of level of performance goal achievement (Note k)							(530,125)
Outstanding as of December 31, 2019		6,058,464		$	31.07		6,058,464
Expected to vest (Note a)		5,507,640

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

(b)	Vested PUs were net settled upon vesting by issuing 731,701 shares (net of minimum statutory tax withholding).

(c)	Includes 1,443,624 target shares underlying PUs granted in 2016 which were forfeited for failure to achieve all of the threshold performance targets under such awards.

(d)	Represents a 2.7% increase in the number of target shares as a result of achievement of higher-than-target performance for certain PUs granted in 2017, partially offset by a 12.5% reduction as a result of achievement of lower-than-target performance for certain PUs granted in 2017.

(e)

(f)	Vested PUs were net settled upon vesting by issuing 691,958 shares (net of minimum statutory tax withholding).

(g)

18. Stock-based compensation (Continued)

(h)

(i)	Vested PUs were net settled upon vesting by issuing 2,151 shares (net of minimum statutory tax withholding).

(j)

(k)

Employee Benefit Plans - Amounts Included in Accumulated Other Comprehensive Income (Loss) (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Compensation And Retirement Disclosure [Abstract]
Net actuarial loss	$ (20,549)	$ (11,037)	$ (12,228)
Net prior service credit/(cost)	(717)	(967)
Deferred tax assets	2,067	3,451	2,221
Other comprehensive income, net	$ (19,199)	$ (8,553)	$ (10,007)

Summary of Significant Accounting Policies - Estimated Economic Useful Lives of Assets (Detail)	12 Months Ended
	Dec. 31, 2019
Buildings
Property Plant And Equipment [Line Items]
Property, plant and equipment, estimated useful lives	40 years
Furniture and Fixtures
Property Plant And Equipment [Line Items]
Property, plant and equipment, estimated useful lives	4 years
Computer Equipment and Servers
Property Plant And Equipment [Line Items]
Property, plant and equipment, estimated useful lives	4 years
Plant, Machinery and Equipment
Property Plant And Equipment [Line Items]
Property, plant and equipment, estimated useful lives	4 years
Computer software \| Minimum
Property Plant And Equipment [Line Items]
Property, plant and equipment, estimated useful lives	4 years
Computer software \| Maximum
Property Plant And Equipment [Line Items]
Property, plant and equipment, estimated useful lives	7 years
Leasehold Improvements
Property Plant And Equipment [Line Items]
Property, plant and equipment, estimated useful lives	10 years
Property, plant and equipment, estimated useful lives description	Lease periodor 10 Years, whichever is less
Vehicles \| Minimum
Property Plant And Equipment [Line Items]
Property, plant and equipment, estimated useful lives	3 years
Vehicles \| Maximum
Property Plant And Equipment [Line Items]
Property, plant and equipment, estimated useful lives	4 years

Stock-Based Compensation - Significant Assumptions used in Determination of Fair Value of Options Granted (Detail)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Dividend yield			0.97%
Expected life (in months)	84 months	84 months	84 months
Risk-free rate of interest for expected life			2.25%
Risk-free rate of interest for expected life, minimum	1.56%	2.67%
Risk-free rate of interest for expected life, maximum	2.63%	2.93%
Volatility			24.28%
Volatility, minimum	21.00%	22.55%
Volatility, maximum	21.38%	22.73%
Minimum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Dividend yield	0.82%	0.95%
Maximum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Dividend yield	1.08%	1.01%

Organization - Additional Information (Detail)	12 Months Ended
Organization - Additional Information (Detail)	Dec. 31, 2019 Employee Country Segment	Dec. 31, 2018 Segment
Accounting Policies [Abstract]
Number of employees around the globe, minimum \| Employee	96,500
Number of countries in which entity operates \| Country	30
Number of reportable segments \| Segment	3	1

Other Assets

12 Months Ended

Dec. 31, 2019

Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]

Other Assets

11. Other Assets

Other assets consist of the following:

	As of December 31,
	2018		2019
Contract asset (Note 27)	$	22,563	$	21,176
Advance income and non-income taxes		62,942		93,277
Deposits		25,984		36,342
Derivative instruments		9,571		3,086
Prepaid expenses		5,052		6,003
Accounts receivable due after one year		4,099		7,858
Others		24,948		15,853
Right of use (ROU) assets finance lease		—		33,484
	$	155,159	$	217,079

Subsequent Events - Additional Information (Detail) - $ / shares				1 Months Ended	12 Months Ended
	Feb. 06, 2020	Feb. 07, 2019	Feb. 12, 2018	Feb. 28, 2017	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Subsequent Event [Line Items]
Percentage increase in quarterly cash dividend		13.00%	25.00%
Planned annual dividend		$ 0.34	$ 0.30	$ 0.24
Quarterly dividend declared		$ 0.085	$ 0.075	$ 0.06	$ 0.34	$ 0.30	$ 0.24
First Quarter Dividend
Subsequent Event [Line Items]
Dividend payment date		Mar. 20, 2019	Mar. 21, 2018	Mar. 28, 2017
Dividends payable, date of record		Mar. 08, 2019	Mar. 09, 2018	Mar. 10, 2017
Subsequent Event
Subsequent Event [Line Items]
Percentage increase in quarterly cash dividend	15.00%
Planned annual dividend	$ 0.39
Subsequent Event \| First Quarter Dividend
Subsequent Event [Line Items]
Quarterly dividend declared	$ 0.0975
Dividend payment date	Mar. 18, 2020
Dividends payable, date of record	Mar. 09, 2020

Cost of revenue (Tables)

12 Months Ended

Dec. 31, 2019

Schedule of Cost of Revenue

Cost of revenue consists of the following:

	Year ended December 31,
	2017		2018		2019
Personnel expenses	$	1,153,479	$	1,322,651	$	1,687,896
Operational expenses		481,012		543,006		521,041
Depreciation and amortization		46,947		56,111		85,751
	$	1,681,438	$	1,921,768	$	2,294,688

Earnings per share

12 Months Ended

Dec. 31, 2019

Earnings Per Share [Abstract]

Earnings per share

20. 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 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. The potentially dilutive shares, consisting of outstanding options on common shares, restricted share units, common shares to be issued under the ESPP and performance units, have been included in the computation of diluted net earnings per share and number of weighted average 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 1,007,480, 2,410,230 and 1,809,069 for the years ended December 31, 2017, 2018 and 2019, respectively.

	Year ended December 31,
	2017		2018		2019
Net income available to Genpact Limited common shareholders	$	263,111	$	282,019	$	304,881
Weighted average number of common shares used in computing basic earnings per common share		193,864,755		190,674,740		190,074,475
Dilutive effect of stock-based awards		3,184,797		3,305,298		5,086,380
Weighted average number of common shares used in computing dilutive earnings per common share		197,049,552		193,980,038		195,160,855
Earnings per common share attributable to Genpact Limited common shareholders
Basic	$	1.36	$	1.48	$	1.60
Diluted	$	1.34	$	1.45	$	1.56

Organization

12 Months Ended

Dec. 31, 2019

Schedule of Earnings Per Share

Organization

1. Organization

The Company is a global professional services firm that drives digitally-led innovation and runs digitally-enabled intelligent operations for its customers, guided by its experience over time running thousands of processes for hundreds of Fortune Global 500 clients. The Company has over 96,500 employees serving customers in key industry verticals from more than 30 countries.

Prior to the fourth quarter of 2019, the Company had one reportable segment. To align with how the Company’s Chief Operating Decision Maker, or CODM, manages its business, including resource allocation and performance assessment, the Company realigned its business segments into the following three reportable segments: Banking, Capital Markets and Insurance, or BCMI, Consumer Goods, Retail, Life Sciences and Healthcare, or CGRLH, and High Tech, Manufacturing and Services, or HMS.

Accrued Expenses and Other Current Liabilities - Schedule of Accrued Expenses and Other Current Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Accrued Liabilities And Other Liabilities [Abstract]
Accrued expenses	$ 178,845	$ 179,843
Accrued employee cost	273,506	210,251
Earn-out consideration	6,384	16,875
Statutory liabilities	62,350	42,728
Retirement benefits	28,379	22,921
Derivative instruments	6,966	15,373
Contract liabilities (Note 27)	97,313	64,744
Finance lease liability	9,740
Other liabilities	20,388	16,807
Capital lease obligations		1,808
Accrued expenses and other current liabilities, net	$ 683,871	$ 571,350

Business acquisitions

12 Months Ended

Dec. 31, 2019

Business Combinations [Abstract]

Business Acquisitions

3. Business acquisitions

(a)

Rightpoint Consulting, LLC

On November 12, 2019, the Company acquired 100% of the outstanding equity/limited liability company interests in Rightpoint Consulting, LLC, an Illinois limited liability company, and certain affiliated entities in the United States and India (collectively referred to as “Rightpoint”) for total purchase consideration of $270,669. This amount includes cash consideration of $268,170, net of cash acquired of $2,499. The total purchase consideration paid by the Company to the sellers was $248,470, resulting in a payable of $22,199, which is outstanding as of December 31, 2019. The Company is evaluating adjustments related to certain income and other taxes, which, when determined, may result in the recognition of additional assets or liabilities as of the acquisition date. The measurement period will not exceed one year from the acquisition date. This acquisition is expected to expand the Company’s capabilities in improving customer experience.

3. Business acquisitions (Continued)

The securities purchase agreement between the Company and the selling equity holders of Rightpoint provided certain of the selling equity holders the option to elect to either (a) receive 100% consideration in cash at the closing date for their limited liability company interests and vested options or (b) “roll over” and retain 25% of their Rightpoint limited liability company interests and vested options for a three-year rollover period and receive cash consideration at closing for the remaining 75% of their Rightpoint limited liability company interests and vested options. Certain selling equity holders elected to receive deferred, variable earnout consideration with an estimated value of $21,500 over the rollover period of three years. The amount of deferred earnout consideration ultimately payable by the Company to the selling equity holders of Rightpoint will be based on the future revenue multiple of the acquired business and is included in the purchase consideration outstanding as of December 31, 2019. Additionally, under the purchase agreement the selling equity holders are obligated to sell their rollover interests to the Company. Accordingly, the Company has obtained control over 100% of the outstanding equity/limited liability company interests of Rightpoint as of December 31, 2019.

In connection with this acquisition, the Company recorded $46,000 in customer-related intangibles and $29,000 in marketing-related intangibles which have a weighted average amortization period of five years. Goodwill arising from the acquisition amounting to $182,834 has been allocated using a relative fair value allocation method to each of the Company’s reporting segments as follows: to the BCMI segment in the amount of $17,525, to the CGRLH segment in the amount of $44,365 and to the HMS segment in the amount of $120,944. Of the total goodwill arising from this acquisition, $97,833 is deductible for income tax purposes. The goodwill represents primarily the acquired capabilities, operating synergies and other benefits expected to result from combining the acquired operations with those of the Company.

Acquisition-related costs of $7,385 have been included in selling, general and administrative expenses as incurred. In connection with the transaction, the Company also acquired certain assets with a value of $39,140, assumed certain liabilities amounting to $23,095 and recognized a net deferred tax liability of $3,210. The results of operations of the acquired business and the fair value of the acquired assets and assumed liabilities are included in the Company’s consolidated financial statements with effect from the date of the acquisition.

(b)

riskCanvas Holdings, LLC

On January 7, 2019, the Company acquired 100% of the outstanding equity interests in riskCanvas Holdings, LLC, a Delaware limited liability company, for total purchase consideration of $5,747. This amount includes cash consideration of $5,700, net of adjustment for working capital. No portion of the total consideration, payable in cash, was unpaid as of December 31, 2019. This acquisition expands the Company’s services in the areas of financial institution fraud, anti-money laundering and financial transaction surveillance and enhances its consulting capabilities for clients in the financial services industry.

In connection with this acquisition, the Company recorded $1,700 in customer-related intangibles, $1,400 in software-related intangibles and $100 in restrictive covenants. Goodwill arising from the acquisition amounting to $2,547 has been allocated to the Company’s BCMI reporting segment and is deductible for income tax purposes. The goodwill represents primarily the acquired capabilities, operating synergies and other benefits expected to result from combining the acquired operations with those of the Company.

Acquisition-related costs of $967 have been included in selling, general and administrative expenses as incurred. In connection with the transaction, the Company also acquired certain assets with a value of $660 and assumed certain liabilities amounting to $707. The results of operations of the acquired business and the fair value of the acquired assets and assumed liabilities are included in the Company’s consolidated financial statements with effect from the date of the acquisition.

3. Business acquisitions (Continued)

(c)

Barkawi Management Consultants GmbH & Co. KG and certain related entities

On August 30, 2018, the Company acquired 100% of the outstanding equity/partnership interests in Barkawi Management Consultants GmbH & Co. KG, a German limited partnership, and certain affiliated entities in the United States, Germany and Austria (collectively referred to as “Barkawi”) for total purchase consideration of $101,307. This amount includes cash consideration of $95,625, net of cash acquired of $5,682. The total purchase consideration paid by the Company was $100,969, resulting in a payable of $338, which is outstanding as of December 31, 2019. During the year ended December 31, 2019, the Company recorded certain measurement period adjustments. These adjustments did not have a significant impact on the Company’s consolidated statements of income, balance sheets or cash flows. This acquisition enhances the Company’s supply chain management consulting capabilities.

In connection with the acquisition of Barkawi, the Company recorded $10,200 in customer-related intangibles and $1,800 in marketing-related intangibles, which have a weighted average amortization period of three years. Goodwill arising from the acquisition amounted to $79,928, which has been allocated to all three of the Company’s reporting segments using a relative fair value allocation method. Of the total goodwill arising out of this acquisition, $64,457 is deductible for tax purposes. The goodwill represents primarily the consulting expertise, operating synergies and other benefits expected to result from combining the acquired operations with those of the Company.

Acquisition-related costs of $1,842 have been included in selling, general and administrative expenses as incurred. In connection with the transaction, the Company also acquired certain assets with a value of $17,314, assumed certain liabilities amounting to $8,827 and recognized a net deferred tax asset of $892. The results of operations of the acquired business and the fair value of the acquired assets and assumed liabilities are included in the Company’s consolidated financial statements with effect from the date of the acquisition.

(d)

Commonwealth Informatics Inc.

On July 3, 2018, the Company acquired 100% of the outstanding equity interest in Commonwealth Informatics Inc. (“Commonwealth”), a Massachusetts corporation, for purchase consideration of $17,938. This amount includes cash consideration of $16,123, net of cash acquired of $1,477, and adjustments for working capital and indebtedness. No portion of the total consideration, payable in cash, was unpaid as of December 31, 2019. During the year ended December 31, 2019, the Company recorded certain measurement period adjustments. These adjustments did not have a significant impact on the Company’s consolidated statements of income, balance sheets or cash flows. This acquisition enhances the Company’s signal management and pharmacovigilance capabilities for clients in the life sciences industry.

In connection with the acquisition of Commonwealth, the Company recorded $2,200 in customer-related intangibles and $2,600 in technology-related intangible assets, which have a weighted average amortization period of four years.

Goodwill arising from the acquisition amounted to $11,587, which has been allocated to the Company’s CGRLH reporting segment and is deductible for tax purposes. The goodwill represents primarily the acquired capabilities, operating synergies and other benefits expected to result from combining the acquired operations with those of the Company.

Acquisition-related costs of $521 have been included in selling, general and administrative expenses as incurred. In connection with the transaction, the Company also acquired certain assets with a value of $2,583 and assumed certain liabilities amounting to $1,032. The results of operations of the acquired business and the fair value of the acquired assets and assumed liabilities are included in the Company’s consolidated financial statements with effect from the date of the acquisition.

Net Revenues - Estimated Revenue Expected to Recognized in Future Related to Remaining Performance Obligation (Detail 1) $ in Thousands	Dec. 31, 2019 USD ($)
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation	$ 175,926

Earnings per share (Tables)

12 Months Ended

Dec. 31, 2019

Earnings Per Share [Abstract]

	Year ended December 31,
	2017		2018		2019
Net income available to Genpact Limited common shareholders	$	263,111	$	282,019	$	304,881
Weighted average number of common shares used in computing basic earnings per common share		193,864,755		190,674,740		190,074,475
Dilutive effect of stock-based awards		3,184,797		3,305,298		5,086,380
Weighted average number of common shares used in computing dilutive earnings per common share		197,049,552		193,980,038		195,160,855
Earnings per common share attributable to Genpact Limited common shareholders
Basic	$	1.36	$	1.48	$	1.60
Diluted	$	1.34	$	1.45	$	1.56

Segment Reporting - Property, Plant and Equipment, Net by Geographic Areas (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Revenues From External Customers And Long Lived Assets [Line Items]
Property, plant and equipment, net	$ 254,035	$ 212,715
India
Revenues From External Customers And Long Lived Assets [Line Items]
Property, plant and equipment, net	161,227	130,824
Asia, other than India
Revenues From External Customers And Long Lived Assets [Line Items]
Property, plant and equipment, net	17,212	14,866
North and Latin America
Revenues From External Customers And Long Lived Assets [Line Items]
Property, plant and equipment, net	58,499	46,763
Europe
Revenues From External Customers And Long Lived Assets [Line Items]
Property, plant and equipment, net	$ 17,097	$ 20,262

Derivative Financial Instruments - Gains (Losses) Recognized in Other Comprehensive Income (Detail) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2019

Dec. 31, 2018

Dec. 31, 2017

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

$ 17,686

$ (43,604)

$ 67,562

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

19,401

9,336

54,494

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

4,299

(6,240)

16,696

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

6,782

(716)

5,858

Cost of Revenue

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

6,435

4,723

37,849

Selling, General and Administrative Expenses

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

1,732

1,543

10,849

Interest Expense

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

4,452

3,786

(62)

Forward Foreign Exchange Contracts

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

24,581

(45,840)

66,037

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

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

^[1]

4,299

(6,240)

16,696

Interest Rate Swaps

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

$ (6,895)

$ 2,236

$ 1,525

[1]

Accounts receivable, net of reserve for doubtful receivables (Tables)

12 Months Ended

Dec. 31, 2019

Receivables [Abstract]

Reserve for Doubtful Receivables

The following table provides details of the Company’s reserve for doubtful receivables:

	Year ended December 31,
	2017			2018			2019
Opening balance as of January 1	$	15,519		$	23,660		$	23,960
Additions due to acquisitions		235			—			1,004
Additions charged/reversal released to cost and expense		9,819			1,857			7,443
Deductions/effect of exchange rate fluctuations		(1,913	)		(1,557	)		(2,438	)
Closing balance	$	23,660		$	23,960		$	29,969

Employee Benefit Plans - Weighted Average Assumptions used to Determine Plan Costs, Japan Plan (Detail) - Japan Plan Costs	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Defined Benefit Plan Disclosure [Line Items]
Rate of increase in compensation per annum	0.00%
Minimum
Defined Benefit Plan Disclosure [Line Items]
Discount rate	0.076%	0.113%	0.08%
Rate of increase in compensation per annum		0.00%	0.00%
Expected long term rate of return on plan assets per annum	0.00%	0.00%	0.00%
Maximum
Defined Benefit Plan Disclosure [Line Items]
Discount rate	0.269%	0.789%	1.30%
Rate of increase in compensation per annum		3.55%	3.55%
Expected long term rate of return on plan assets per annum	1.77%	1.84%	3.09%

Cost of revenue

12 Months Ended

Dec. 31, 2019

Funded Status of Defined Benefit Plans and Amount Recognized

21. Cost of revenue

Cost of revenue consists of the following:

	Year ended December 31,
	2017		2018		2019
Personnel expenses	$	1,153,479	$	1,322,651	$	1,687,896
Operational expenses		481,012		543,006		521,041
Depreciation and amortization		46,947		56,111		85,751
	$	1,681,438	$	1,921,768	$	2,294,688

Leases - Schedule of Operating and Finance Lease Liabilities (Details) $ in Thousands	Dec. 31, 2019 USD ($)
Finance lease
2020	$ 12,019
2021	8,765
2022	6,008
2023	4,506
2024	3,445
Thereafter	1,512
Total lease payments	36,255
Less: Imputed interest	5,790
Total lease liabilities	30,465
Operating lease
2020	79,912
2021	74,736
2022	63,539
2023	57,742
2024	45,870
Thereafter	135,104
Total lease payments	456,903
Less: Imputed interest	97,139
Total lease liabilities	$ 359,764

Other Operating (Income) Expense, Net - Schedule of Other Operating (Income) Expense, Net (Parenthetical) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2017
Other Income And Expenses [Abstract]
Non-cash transaction: Gain on land rights transferred	$ 31,380	$ 4,100

Capital Stock - Additional Information (Detail) - USD ($)																		1 Months Ended	3 Months Ended								12 Months Ended
	Dec. 18, 2019	Sep. 20, 2019	Jun. 21, 2019	Mar. 20, 2019	Feb. 07, 2019	Dec. 19, 2018	Sep. 19, 2018	Jun. 20, 2018	Mar. 21, 2018	Feb. 12, 2018	Jan. 17, 2018	Dec. 29, 2017	Dec. 20, 2017	Sep. 21, 2017	Jun. 28, 2017	Mar. 30, 2017	Mar. 28, 2017	Feb. 28, 2017	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Mar. 29, 2017
Class Of Stock [Line Items]
Common shares, authorized																			500,000,000				500,000,000				500,000,000	500,000,000
Common shares, par value																			$ 0.01				$ 0.01				$ 0.01	$ 0.01
Preferred shares, authorized																			250,000,000				250,000,000				250,000,000	250,000,000
Preferred shares, par value																			$ 0.01				$ 0.01				$ 0.01	$ 0.01
Common shares, issued																			190,118,181				189,346,101				190,118,181	189,346,101
Common shares, outstanding																			190,118,181				189,346,101				190,118,181	189,346,101
Preferred shares, issued																			0				0				0	0
Preferred shares, outstanding																			0				0				0	0
Common stock voting right																											Holders of common shares are entitled to one vote per share.
Stock repurchase authorized amount																			$ 1,250,000,000								$ 1,250,000,000
Shares repurchased and retired (in shares)																											766,154	4,921,192
Common stock shares repurchased price per share																											$ 39.16	$ 31.30
Aggregate amount of common stock shares repurchased																											$ 30,000,000	$ 154,058,000	$ 219,784,000
Expenses related to stock purchases																											15,000	$ 98,000	$ 16,000
Stock repurchase program remained available for share																			$ 274,042,000								$ 274,042,000
Quarterly dividend declared					$ 0.085					$ 0.075								$ 0.06									$ 0.34	$ 0.30	$ 0.24
Planned annual dividend					$ 0.34					$ 0.30								$ 0.24
Initial dividend paid	$ 16,156,000	$ 16,208,000	$ 16,188,000	$ 16,119,000		$ 14,201,000	$ 14,253,000	$ 14,240,000	$ 14,408,000				$ 11,590,000	$ 11,581,000	$ 11,558,000		$ 11,957,000
Dividends paid per share	$ 0.085	$ 0.085	$ 0.085	$ 0.085		$ 0.075	$ 0.075	$ 0.075	$ 0.075				$ 0.06	$ 0.06	$ 0.06		$ 0.06		$ 0.085	$ 0.085	$ 0.085	$ 0.085	$ 0.075	$ 0.075	$ 0.075	$ 0.075
Percentage Increase In Quarterly Cash Dividend					13.00%					25.00%
First Quarter Dividend
Class Of Stock [Line Items]
Dividend payment date					Mar. 20, 2019					Mar. 21, 2018								Mar. 28, 2017
Dividends payable, date of record					Mar. 08, 2019					Mar. 09, 2018								Mar. 10, 2017
Second Quarter Dividend
Class Of Stock [Line Items]
Dividend payment date					Jun. 21, 2019					Jun. 20, 2018								Jun. 28, 2017
Dividends payable, date of record					Jun. 12, 2019					Jun. 08, 2018								Jun. 12, 2017
Third Quarter Dividend
Class Of Stock [Line Items]
Dividend payment date					Sep. 20, 2019					Sep. 19, 2018								Sep. 21, 2017
Dividends payable, date of record					Sep. 11, 2019					Sep. 10, 2018								Sep. 08, 2017
Fourth Quarter Dividend
Class Of Stock [Line Items]
Dividend payment date					Dec. 18, 2019					Dec. 19, 2018								Dec. 20, 2017
Dividends payable, date of record					Dec. 09, 2019					Dec. 10, 2018								Dec. 08, 2017
Accelerated Share Repurchase Agreement
Class Of Stock [Line Items]
Aggregate purchase price of common shares																														$ 200,000,000
Initial delivery of common shares received																6,578,947
Additional delivery of common shares received												350,006
Final delivery of common shares received											163,975
Delivery of weighted average price per share of common shares											$ 28.20
Share Repurchase Open Market
Class Of Stock [Line Items]
Aggregate amount of common stock shares repurchased																											$ 30,000,000	$ 154,058,000

Employee Benefit Plans - Expected Benefit Plan Payments Reflecting Expected Future Service (Detail) $ in Thousands	Dec. 31, 2019 USD ($)
Compensation And Retirement Disclosure [Abstract]
2020	$ 12,107
2021	11,946
2022	12,106
2023	13,475
2024	13,886
2025 – 2029	66,033
Defined benefit plan expected future benefit payments	$ 129,553

Employee benefit plans (Tables)

12 Months Ended

Dec. 31, 2019

	As of December 31,
	2018			2019
Change in benefit obligation
Projected benefit obligation at the beginning of the year	$	58,094		$	61,448
Service cost		7,833			8,915
Actuarial loss (gain)		470			12,323
Interest cost		3,822			4,667
Liabilities assumed on acquisition/ transfer of employees		503			96
Benefits paid		(6,277	)		(7,043	)
Plan Amendments		995			(405	)
Effect of exchange rate changes		(3,992	)		560
Projected benefit obligation at the end of the year	$	61,448		$	80,561
Change in fair value of plan assets
Fair value of plan assets at the beginning of the year	$	45,560		$	39,683
Employer contributions		1,573			35,459
Actual gain on plan assets		1,929			3,258
Actuarial gain/(loss)		(9	)		387
Benefits paid		(6,228	)		(7,379	)
Effect of exchange rate changes		(3,142	)		(508	)
Fair value of plan assets at the end of the year	$	39,683		$	70,900
Funded, status, end of year	$	(21,765	)	$	(9,661	)
Amounts recognized in the consolidated balance sheets
Non-current assets (recorded under other assets-others)	$	1,622		$	4,739
Current liabilities (recorded under accrued expenses and other current liabilities-retirement benefits)		(1,111	)		(1,333	)
Non-current liabilities (recorded under other liabilities- retirement benefits)		(22,276	)		(13,067	)
Funded status, end of year	$	(21,765	)	$	(9,661	)

Amounts Included in Accumulated Other Comprehensive Income (Loss)

Amounts included in accumulated other comprehensive income (loss) as of December 31, 2017, 2018 and 2019 were as follows:

	As of December 31,
	2017			2018	2019
Net actuarial loss	$	(12,228)	$	(11,037)		(20,549	)
Net prior service credit/(cost)		—		(967)		(717	)
Deferred tax assets		2221		3,451		2,067
Other comprehensive income, net	$	(10,007)	$	(8,553)		(19,199	)

Changes in Accumulated Other Comprehensive Income (Loss)

Changes in other comprehensive income (loss) during the year ended December 31, 2018 and 2019 were as follows:

Net actuarial loss	$ (951)	$ (11,283	)
Amortization of net actuarial loss	1,202	1,150
Deferred income taxes	1,407	2,720
Net prior service credit/(cost)	(944)	436
Effect of exchange rate changes	740	435
Other comprehensive income (loss), net	$ 1,454	$ (6,542	)

Accumulated Benefit Obligation for Defined Benefit Plans


Funded status for defined benefit plans
The accumulated benefit obligation for defined benefit plans as of December 31, 2018 and 2019 was as follows:
	2018	2019
Accumulated benefit obligation	$ 43,703	$ 55,259

Net Defined Benefit Plan Costs

Net defined benefit plan costs for the years ended December 31, 2017, 2018 and 2019 include the following components:

	Year ended December 31,
	2017			2018			2019
Service costs	$	7,735		$	7,833		$	8,915
Interest costs		3,252			3,822			4,667
Amortization of actuarial loss		1,177			806			1,384
Expected return on plan assets		(2,412	)		(2,435	)		(2,605	)
One-time cost		209			—			202
Special termination benefits		426			—			—
Net defined benefit plan costs	$	10,387		$	10,026		$	12,563

Fair Values of Plan Assets

The fair values of the Company’s plan assets as of December 31, 2018 and 2019 by asset category are as follows:


	As of December 31, 2019
	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)
Asset Category
Equity	$	12		$		12		$	—		$	—
Cash		11,001				11,001			—			—
Fixed income securities (Note a)		55,821				3,732			52,089			—
Other securities (Note b)		4,066				2,630			1,436			—
Total	$	70,900		$		17,375		$	53,525		$	—

	As of December 31, 2018
	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)
Asset Category
Equity	$	7	$	7	$	—	$	—
Cash		381		381		—		—
Fixed income securities (Note a)		36,499		3,345		33,154		—
Other securities (Note b)		2,796		2,381		415		—
Total	$	39,683	$	6,114	$	33,569	$	—

(a)	Includes investments in funds that invest 100% of their assets in fixed income securities such as money market instruments, government securities and public and private bonds.

(b)	Includes investments in funds that invest primarily in fixed income securities and the remaining portion in equity securities.

Benefit Plan Payments Reflect Expected Future Service

17. Employee benefit plans (Continued)

The expected benefit plan payments set forth below reflect expected future service:

Year ending December 31,
2020	$	12,107
2021		11,946
2022		12,106
2023		13,475
2024		13,886
2025 – 2029		66,033
	$	129,553

Amount Contributed to Defined Contribution Plans in Various Jurisdictions

During the years ended December 31, 2017, 2018 and 2019, the Company contributed the following amounts to defined contribution plans in various jurisdictions:

	Year ended December 31,
	2017		2018		2019
India	$	22,242	$	23,877	$	29,729
U.S.		11,147		13,454		19,401
U.K.		7,823		9,619		12,312
China		15,950		17,625		18,819
Other regions		4,059		4,604		5,804
Total	$	61,221	$	69,179	$	86,065

Benefit Obligations Of Gratuity Plan

Weighted Average Assumptions used to Determine Benefit Obligations and Plan Costs

The weighted average assumptions used to determine the benefit obligations of the Gratuity Plan as of December 31, 2018 and 2019 are presented below:

	As of December 31,
	2018	2019
Discount rate	8.30%-8.40%	6.80%-7.35%
Rate of increase in compensation per annum	5.20%-11.00%	5.20%-11.50%

Gratuity Plan Costs

Weighted Average Assumptions used to Determine Benefit Obligations and Plan Costs

The weighted average assumptions used to determine the Gratuity Plan costs for the years ended December 31, 2017, 2018 and 2019 are presented below:

	Year ended December 31,
	2017	2018	2019
Discount rate	7.10% - 7.5%	7.40% - 7.60%	8.30%-8.40%
Rate of increase in compensation per annum	5.20% - 11.00%	5.20% - 11.00%	5.20%-11.00%
Expected long term rate of return on plan assets per annum	7.50%	7.50%	7.50%

Benefit Obligations Of Mexican Plan

Weighted Average Assumptions used to Determine Benefit Obligations and Plan Costs

The weighted average assumptions used to determine the benefit obligations of the Mexican Plan as of December 31, 2018 and 2019 are presented below:

	As of December 31,
	2018			2019
Discount rate		9.25	%		7.60	%
Rate of increase in compensation per annum		5.50	%		5.50	%

Mexican Plan Costs

Weighted Average Assumptions used to Determine Benefit Obligations and Plan Costs

The weighted average assumptions used to determine the costs of the Mexican Plan for the years ended December 31, 2017, 2018 and 2019 are presented below:

	Year ended December 31,
	2017			2018			2019
Discount rate		6.80	%		7.60	%		9.40	%
Rate of increase in compensation per annum		5.50	%		5.50	%		5.50	%

Benefit Obligations Of Philippines Plan

Weighted Average Assumptions used to Determine Benefit Obligations and Plan Costs

The weighted average assumptions used to determine the benefit obligations of the Philippines Plan as of December 31, 2018 and 2019 are presented below:

	As of December 31,
	2018			2019
Discount rate		7.53	%		5.22	%
Rate of increase in compensation per annum		6.00	%		6.00	%

Philippines Plan Costs

Weighted Average Assumptions used to Determine Benefit Obligations and Plan Costs

The weighted average assumptions used to determine the costs of the Philippines Plan for the years ended December 31, 2017, 2018 and 2019 are presented below:

	Year ended December 31,
			2017			2018		2019
Discount rate		5.54		%	5.97		%		7.53	%
Rate of increase in compensation per annum		8.00		%	8.00		%		6.00	%
Expected long-term rate of return on plan assets per annum		4.00		%	4.00		%		1.00	%

Benefit Obligations Of Japan Plan

Weighted Average Assumptions used to Determine Benefit Obligations and Plan Costs

The weighted average assumptions used to determine the benefit obligation of the Japan Plan as of December 31, 2018 and 2019 are presented below:

	As of December 31,
	2018	2019
Discount rate	0.076%-0.269%	0.094%-0.271%
Rate of increase in compensation per annum	0.00%	0.00%

Japan Plan Costs

Weighted Average Assumptions used to Determine Benefit Obligations and Plan Costs

The weighted average assumptions used to determine the costs of the Japan Plan for the years ended December 31, 2017, 2018 and 2019 are presented below:

	Year ended December 31,
	2017	2018	2019
Discount rate	0.08% - 1.30%	0.113%-0.789%	0.076%-0.269%
Rate of increase in compensation per annum	0.00% - 3.55%	0.00% - 3.55%	0.00%
Expected long term rate of return on plan assets per annum	0.00% - 3.09%	0.00%-1.84%	0.00%-1.77%

Capital stock

12 Months Ended

Dec. 31, 2019

Equity [Abstract]

Capital stock

19. Capital stock

The Company’s authorized capital stock as of December 31, 2018 and 2019 consisted of 500 million common shares with a par value of $0.01 per share, and 250 million preferred shares with a par value of $0.01 per share. There were 189,346,101 and 190,118,181 common shares, and no preferred shares, issued and outstanding as of December 31, 2018 and 2019, respectively.

Holders of common shares are entitled to one vote per share. Upon the liquidation, dissolution or winding up of the Company, common shareholders are entitled to receive a ratable share of the available net assets of the Company after payment of all debts and other liabilities. The common shares have no preemptive, subscription, redemption or conversion rights.

19. Capital stock (Continued)

The Company’s board of directors by resolution can establish one or more series of preferred shares having such par value, designations, dividend rates, relative voting rights, conversion or exchange rights, redemption rights, liquidation rights and other relative participation, optional or other rights, qualifications, limitations or restrictions as may be fixed by the board of directors without shareholder approval. Such rights, preferences, powers and limitations as may be established could also have the effect of discouraging an attempt to obtain control of the Company. These preferred shares are of the type commonly known as “blank-check” preferred shares.

Under Bermuda law, the Company may declare and pay dividends from time to time unless there are reasonable grounds for believing that the Company is or would, after the payment, be unable to pay its liabilities as they become due or that the realizable value of its assets would thereby be less than the aggregate of its liabilities, its issued share capital, and its share premium accounts. Under the Company’s bye-laws, each common share is entitled to dividends if, as and when dividends are declared by the Company’s board of directors. There are no restrictions in Bermuda on the Company’s ability to transfer funds (other than funds denominated in Bermuda dollars) in or out of Bermuda or to pay dividends to U.S. residents who are holders of common shares. The Company’s ability to declare and pay cash dividends is restricted by its debt covenants.

Share Repurchases

The Board of Directors of the Company (the “Board”) has authorized repurchases of up to $1,250,000 under the Company’s existing share repurchase program. The Company’s share repurchase program does not obligate it to acquire any specific number of shares. Under the program, shares may be purchased in privately negotiated and/or open market transactions, including under plans complying with Rule 10b5-1 under the Securities Exchange Act of 1934, as amended.

On March 29, 2017, the Company entered into an accelerated share repurchase (“ASR”) agreement with Morgan Stanley & Co. LLC (the “Dealer”) to repurchase Company common shares for an aggregate purchase price of $200,000. Pursuant to the ASR agreement, as amended in November 2017, the Company paid the aggregate purchase price to the Dealer upfront and received an initial delivery of 6,578,947 common shares on March 30, 2017, an additional delivery of 350,006 common shares on December 29, 2017 and a final delivery of 163,975 common shares on January 17, 2018 upon final settlement of the transaction. The weighted average price per share of the common shares delivered was $28.20. The Company’s purchase of its common shares under the ASR has been recorded as a reduction in retained earnings. All repurchased shares have been retired.

The final number of common shares repurchased by the Company under the ASR agreement was based on the volume-weighted average share price of the Company’s common shares during the term of the transaction, less a discount and subject to adjustments pursuant to the terms of the ASR agreement.

The ASR agreement contains customary provisions, including, among other things, with respect to mechanisms to determine the number of shares or the amount of cash that will be delivered at settlement, the required timing of delivery upon settlement, specific circumstances under which adjustments may be made to the repurchase transaction, and specific circumstances under which the repurchase transaction may be canceled prior to the scheduled maturity.

During the years ended December 31, 2019 and December 31, 2018, the Company also purchased 766,154 and 4,921,192 of its common shares, respectively, on the open market at a weighted average price of $39.16 and $31.30 per share, respectively, for an aggregate cash amount of $30,000 and $154,058, respectively. All repurchased shares have been retired.

The Company records repurchases of its common shares on the settlement date of each transaction. 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 purchased. For the year ended December 31, 2017, December 31, 2018 and December 31, 2019, $16, $98 and $15, respectively, was deducted from retained earnings in direct costs related to share repurchases.

Approximately $274,042 remained available for share repurchases under our existing share repurchase program as of December 31, 2019. This repurchase program does not obligate us to acquire any specific number of shares and does not specify an expiration date.

19. Capital stock (Continued)

Dividend

In February 2017, the Company’s board of directors approved a dividend program under which the Company paid a regular quarterly cash dividend of $0.06 per share to holders of its common shares, representing an annual dividend of $0.24 per share. On March 28, 2017, June 28, 2017, September 21, 2017, and December 20, 2017, the Company paid dividends of $0.06 per share, amounting to $11,957, $11,558, $11,581 and $11,590 in the aggregate, to shareholders of record as of March 10, 2017, June 12, 2017, September 8, 2017 and December 8, 2017, respectively.

On February 12, 2018, the Company announced that its Board of Directors had approved a 25% increase in its quarterly cash dividend to $0.075 per share, up from $0.06 per share in 2017, representing an annual dividend of $0.30 per common share, up from $0.24 per share in 2017, payable to holders of the Company’s common shares. On March 21, 2018, June 20, 2018, September 19, 2018 and December 19, 2018, the Company paid dividends of $0.075 per share, amounting to $14,408, $14,240, $14,253 and $14,201 in the aggregate, to shareholders of record as of March 9, 2018, June 8, 2018, September 10, 2018 and December 10, 2018, respectively.

On February 7, 2019, the Company announced that its Board of Directors had approved a 13% increase in its quarterly cash dividend to $0.085 per share, up from $0.075 per share in 2018, representing an annual dividend of $0.34 per common share, up from $0.30 per share in 2018, payable to holders of the Company’s common shares. On March 20, 2019, June 21, 2019, September 20, 2019 and December 18, 2019, the Company paid dividends of $0.085 per share, amounting to $16,119, $16,188, $16,208 and $16,156 in the aggregate, to shareholders of record as of March 8, 2019, June 12, 2019, September 11, 2019 and December 9, 2019, respectively.

Goodwill and Intangible Assets - Additional Information (Detail)
$ in Thousands

12 Months Ended

Dec. 31, 2019

USD ($)

Segment

Dec. 31, 2018

USD ($)

Segment

Dec. 31, 2017

USD ($)

Goodwill and Intangible Assets Disclosure [Line Items]

Number of reportable segments | Segment

Goodwill deductible for tax purposes

$ 282,524

$ 187,546

32,612

38,850

$ 36,412

^[1]

Goodwill and Intangible Assets Disclosure [Line Items]

3,511

4,265

8,000

Computer Software

Internally developed and other intangibles

1,200

5,760

Goodwill and Intangible Assets Disclosure [Line Items]

Internally developed and other intangibles | Effect of Reclassification of Foreign Exchange (Gains) Losses

18,957

2,807

452

Goodwill and Intangible Assets Disclosure [Line Items]

Technology Related Intangible Assets

(76)

(15)

Goodwill and Intangible Assets Disclosure [Line Items]

Customer-Related Intangible Assets

$ 3,511

$ 3,065

2,240

Goodwill and Intangible Assets Disclosure [Line Items]

Beginning balance, value at Dec. 31, 2016

$ 1,311

[1]

Employee Benefit Plans - Weighted Average Assumptions used to Determine Benefit Obligations, Japan Plan (Detail) - Benefit Obligations Of Japan Plan	Dec. 31, 2019	Dec. 31, 2018
Defined Benefit Plan Disclosure [Line Items]
Rate of increase in compensation per annum	0.00%	0.00%
Minimum
Defined Benefit Plan Disclosure [Line Items]
Discount rate	0.094%	0.076%
Maximum
Defined Benefit Plan Disclosure [Line Items]
Discount rate	0.271%	0.269%

Consolidated Statements of Equity and Redeemable Non-controlling Interest - USD ($)
$ in Thousands

Total

Common shares

Additional Paid- in Capital

Retained Earnings

Accumulated Other Comprehensive Income (Loss)

$ 1,286,648

$ 1,984

$ 1,384,468

$ 358,121

$ (457,925)

Beginning balance, value (in shares) at Dec. 31, 2016

198,794,052

Redeemable non-controlling interest, Beginning balance at Dec. 31, 2016

4,520

Issuance of common shares on exercise of options

$ 10,772

$ 7

10,765

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

743,045

Issuance of common shares under the employee stock purchase plan

$ 4,756

$ 2

4,754

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

190,435

Net settlement on vesting of restricted share units

(357)

$ 1

(358)

Net settlement on vesting of restricted share units (in shares)

103,220

Net settlement on vesting of performance units

$ (9,939)

$ 7

(9,946)

Net settlement on vesting of performance units (in shares)

731,701

Stock repurchased and retired

$ (219,784)

$ (77)

(4,000)

(215,707)

Stock repurchased and retired (in shares)

(7,737,246)

Expenses related to stock repurchase

(16)

Change in fair value of redeemable non-controlling interest

35,685

(2,841)

Redeemable non-controlling interest, Change in fair value of redemeedable non-controlling interest

2,841

Comprehensive income (loss):

Redeemable non-controlling interest, Net income (loss)

263,111

^[1]

263,111

^[1]

(2,270)

Redeemable non-controlling interest, Other comprehensive income (loss)

102,695

(341)

Dividend

(46,686)

End balance, value at Dec. 31, 2017

1,424,044

$ 1,924

1,421,368

355,982

(355,230)

End balance, value (in shares) at Dec. 31, 2017

192,825,207

Redeemable non-controlling interest, End balance at Dec. 31, 2017

4,750

Adoption of ASU (ASU 2014-09) at Dec. 31, 2017

17,924

Adjusted balance, value at Dec. 31, 2017

1,441,968

$ 1,924

1,421,368

373,906

(355,230)

Redeemable non-controlling interest, Adjusted balance at Dec. 31, 2017

4,750

Adoption of ASU | ASU 2018-02

(2,265)

2,265

Issuance of common shares on exercise of options

$ 7,258

$ 4

7,254

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

441,076

Issuance of common shares under the employee stock purchase plan

$ 6,776

$ 2

6,774

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

245,467

Net settlement on vesting of restricted share units

(2,649)

$ 2

(2,651)

Net settlement on vesting of restricted share units (in shares)

227,560

Net settlement on vesting of performance units

$ (13,270)

$ 7

(13,277)

Net settlement on vesting of performance units (in shares)

691,958

Stock repurchased and retired

$ (154,058)

$ (51)

4,000

(158,007)

Stock repurchased and retired (in shares)

(4,921,192)

(5,085,167)

Expenses related to stock repurchase

$ (98)

(98)

Payment for purchase of redeemable non-controlling interest

48,998

(1,165)

Redeemable non-controlling interest, Payment for purchase of redeemable non-controlling interest

(3,565)

Comprehensive income (loss):

Redeemable non-controlling interest, Net income (loss)

282,019

(761)

Redeemable non-controlling interest, Other comprehensive income (loss)

(154,495)

(424)

Dividend

(57,102)

End balance, value at Dec. 31, 2018

$ 1,404,182

$ 1,888

1,471,301

438,453

(507,460)

End balance, value (in shares) at Dec. 31, 2018

189,346,101

Issuance of common shares on exercise of options

$ 10,690

$ 7

10,683

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

697,531

Issuance of common shares under the employee stock purchase plan

$ 8,980

$ 3

8,977

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

264,440

Net settlement on vesting of restricted share units

$ (4,265)

$ 6

(4,271)

Net settlement on vesting of restricted share units (in shares)

574,112

Net settlement on vesting of performance units (in shares)

2,151

Stock repurchased and retired

$ (30,000)

$ (8)

(29,992)

Stock repurchased and retired (in shares)

(766,154)

Expenses related to stock repurchase

$ (15)

(15)

83,885

Comprehensive income (loss):

304,881

End balance, value at Dec. 31, 2019

(24,496)

Dividend

(64,671)

$ 1,689,171

$ 1,896

$ 1,570,575

$ 648,656

$ (531,956)

End balance, value (in shares) at Dec. 31, 2019

190,118,181

[1]

Stock-Based Compensation - Additional Information (Detail) - USD ($)															3 Months Ended								12 Months Ended
	Dec. 18, 2019	Sep. 20, 2019	Jun. 21, 2019	Apr. 05, 2019	Mar. 20, 2019	Dec. 19, 2018	Sep. 19, 2018	Jun. 20, 2018	Mar. 21, 2018	Dec. 20, 2017	Sep. 21, 2017	Jun. 28, 2017	Mar. 28, 2017	Apr. 11, 2012	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2012	May 09, 2017
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock based compensation cost																							$ 82,802,000	$ 48,196,000	$ 35,112,000
Options granted, contractual period, years																							10 years
Cash dividends paid per share	$ 0.085	$ 0.085	$ 0.085		$ 0.085	$ 0.075	$ 0.075	$ 0.075	$ 0.075	$ 0.06	$ 0.06	$ 0.06	$ 0.06		$ 0.085	$ 0.085	$ 0.085	$ 0.085	$ 0.075	$ 0.075	$ 0.075	$ 0.075
Cash received from the exercise of stock option																							$ 10,690,000	10,772,000	14,896,000
Tax benefits from the exercise of stock option																							2,966,000	2,473,000	2,016,000
Tax benefits recognized in relation to stock-based compensation																							18,921,000	11,783,000	9,600,000
Unrecognized stock-based compensation cost for options															$ 24,447,000								24,447,000
Employee Stock Option
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Excess tax benefit on stock-based compensation																							$ 2,743,000	$ 2,131,000	$ 1,723,000
Weighted average remaining requisite vesting period																							3 years 6 months
Restricted Share Units (RSUs)
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Weighted average remaining requisite vesting period																							2 years 6 months
Shares to be issued on vested awards other than options																											53,546
Unrecognized stock-based compensation cost															23,060,000								$ 23,060,000
Restricted Share Units (RSUs) \| Granted in December 31, 2017
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares to be issued on vested awards other than options																										52,482
Restricted Share Units (RSUs) \| Vested in December 31, 2018
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vested RSU issued during the period																								52,055
Restricted Share Units (RSUs) \| Granted in December 31, 2017
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares to be issued on vested awards other than options																										34,035
Restricted Share Units (RSUs) \| Two-Year Anniversary of Approval of Contribution
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vested RSU issued during the period																									17,802
Restricted Share Units (RSUs) \| Vested in December 31, 2017
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vested RSU issued during the period																									53,023
Performance Units
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Weighted average remaining requisite vesting period																							1 year 9 months 18 days
Unrecognized stock-based compensation cost															$ 76,386,000								$ 76,386,000
Employee Stock Purchase Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Percentage of fair value per share allowed to eligible employees to purchase through payroll deductions																							90.00%
Maximum percentage of employee's base salary allowed to be purchased															15.00%								15.00%
Maximum dollar amount of common shares allowed to be purchased																							$ 25,000
Common shares reserved for issuance															4,200,000								4,200,000
Issuance of common shares under the employee stock purchase plan (in shares)																							264,440	245,467	190,435
Compensation expense for ESPP																							$ 1,083,000	$ 802,000	$ 573,000
Minimum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Award, vesting period, years																							4 years
Minimum \| Restricted Share Units (RSUs)
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Award, vesting period, years																							3 months
Minimum \| Performance Units
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Award, vesting period, years																							6 months
Maximum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Award, vesting period, years																							5 years
Maximum \| Restricted Share Units (RSUs)
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Award, vesting period, years																							4 years
Maximum \| Performance Units
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Award, vesting period, years																							3 years
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				8,000,000										5,593,200														8,858,823
Number of common shares authorized for issuance				23,000,000										15,000,000	23,858,823								23,858,823
2017 Omnibus Incentive Compensation Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of common shares authorized for issuance																													15,000,000

Subsequent Events

12 Months Ended

Dec. 31, 2019

Subsequent Events [Abstract]

Subsequent Events

32. Subsequent Events

Dividend

On February 6, 2020, the Company announced that its Board of Directors has approved an approximately 15% increase in its quarterly cash dividend, representing a planned annual dividend of $0.39 per common share, increased from $0.34 per common share in 2019. The Board of Directors also declared a dividend for the first quarter of 2020 of $0.0975 per common share, which will be paid on March 18, 2020 to shareholders of record as of the close of business on March 9, 2020. The declaration of any future dividends will be at the discretion of the Board of Directors and subject to Bermuda and other applicable laws.

Cost of Revenue - Schedule of Cost of Revenue (Detail) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2019

Dec. 31, 2018

Dec. 31, 2017

Component Of Operating Other Cost And Expense [Line Items]

Component Of Operating Other Cost And Expense [Line Items]

$ 2,294,688

$ 1,921,768

$ 1,681,438

^[1]

Personnel expenses

Component Of Operating Other Cost And Expense [Line Items]

1,687,896

1,322,651

1,153,479

Operational expenses

Depreciation and amortization

521,041

543,006

481,012

Component Of Operating Other Cost And Expense [Line Items]

Banking And Thrift Interest [Abstract]

$ 85,751

$ 56,111

$ 46,947

[1]

Long-Term Debt - Maturity Profile of Term Loan Outstanding Net of Debt Amortization Expense (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Total	$ 1,373,305	$ 1,009,128
Term Loan Credit Facility
Debt Instrument [Line Items]
2020	33,509
2021	33,537
2022	33,564
2023	526,749
Total	$ 627,359	$ 660,841

Interest income (expense), net

12 Months Ended

Dec. 31, 2019

24. Interest income (expense), net

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

	Year ended December 31,
	2017			2018			2019
Interest income	$	8,182		$	11,388		$	7,321
Interest expense		(39,917	)		(48,507	)		(50,779	)
Interest income (expense), net	$	(31,735	)	$	(37,119	)	$	(43,458	)

Leases - Schedule of Other information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Leases [Abstract]
Weighted-average remaining lease term—finance leases	3 years 10 months 24 days
Weighted-average remaining lease term—operating leases	6 years 9 months 7 days
Weighted-average discount rate—finance leases	9.20%
Weighted-average discount rate—operating leases	6.87%
Operating cash flows from finance leases	$ 2,859
Operating cash flows from operating leases	72,645
Financing cash flows from finance leases	$ 7,380	$ 2,395	$ 2,708

Fair Value Measurements - Roll-Forward of Fair Value of Earn-out Consideration Categorized as Level 3 in Fair Value Hierarchy (Parenthetical) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Fair Value Disclosures [Abstract]
Payment of earn-out consideration include in cash flows from operating activities	$ 4,308	$ 0

Employee Benefit Plans - Weighted Average Assumptions used to Determine Plan Costs, Gratuity Plan (Detail) - Gratuity Plan Costs	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Defined Benefit Plan Disclosure [Line Items]
Expected long term rate of return on plan assets per annum	7.50%	7.50%	7.50%
Minimum
Defined Benefit Plan Disclosure [Line Items]
Discount rate	8.30%	7.40%	7.10%
Rate of increase in compensation per annum	5.20%	5.20%	5.20%
Maximum
Defined Benefit Plan Disclosure [Line Items]
Discount rate	8.40%	7.60%	7.50%
Rate of increase in compensation per annum	11.00%	11.00%	11.00%

Summary of significant accounting policies (Policies)

12 Months Ended

Dec. 31, 2019

Basis of preparation and principles of consolidation

(a) Basis of preparation and principles of consolidation

The accompanying consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (U.S. GAAP). The accompanying consolidated financial statements reflect all adjustments that management considers necessary for a fair presentation of the results of operations for these periods.

The accompanying financial statements have been prepared on a consolidated basis and reflect the financial statements of Genpact Limited, a Bermuda company, 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 over the entity, the Company applies the equity method of accounting. All intercompany transactions and balances are eliminated on consolidation.

Non-controlling interest in subsidiaries outside of the Company’s control that is redeemable for cash or other assets is reflected in the mezzanine section between liabilities and equity in the consolidated balance sheets at the redeemable value, which approximates fair value. Redeemable non-controlling interest is adjusted to its fair value at each balance sheet date. Any resulting increases or decreases in the estimated redemption amount are affected by corresponding charges to additional paid-in capital. The share of non-controlling interest in subsidiary earnings is reflected in net loss (income) attributable to redeemable non-controlling interest in the consolidated statements of income.

Use of estimates

(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, intangibles and goodwill, revenue recognition, reserves for doubtful receivables, valuation allowances for deferred tax assets, the valuation of derivative financial instruments, the measurement of lease liabilities and right-of-use (ROU) assets, measurements of stock-based compensation, assets and obligations related to employee benefits, the nature and timing of the satisfaction of performance obligations, the standalone selling price of performance obligations, variable consideration, other obligations for revenue recognition, 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.

Business combinations

2. Summary of significant accounting policies (Continued)

The Company accounts for its business combinations using the acquisition method of accounting in accordance with ASC 805, Business Combinations, by recognizing the identifiable tangible and intangible assets acquired and liabilities assumed, and any non-controlling 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 business, including goodwill, are assigned to reporting units. Acquisition-related costs are expensed as incurred under selling, general and administrative expenses.

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.

Goodwill

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 a 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 a reporting unit exceeds the fair value of such goodwill, an impairment loss is recognized in an amount equal to the excess. In addition, the Company performs a 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 a reporting unit below its carrying amount. See Note 10 for information and related disclosures.

Other Intangible Assets

Intangible assets acquired individually or with a group of other assets or in a business combination or developed internally are carried at cost less accumulated amortization and accumulated impairment loss based on their estimated useful lives as follows:

Customer-related intangible assets		2-11 years
Marketing-related intangible assets		2-8 years
Technology-related intangible assets		2-8 years
Other intangible assets		3 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.

The Company also capitalizes certain software and technology-related development costs incurred in connection with developing or obtaining software or technology for sale/lease to customers when the initial design phase is completed and commercial and technological feasibility has been established. Any development cost incurred before technological feasibility is established is expensed as incurred as research and development costs. Technological feasibility is established upon completion of a detailed design program or, in its absence, completion of a working model. Capitalized software and technology costs include only (i) external direct costs of materials and services utilized in developing or obtaining software and technology and (ii) compensation and related benefits for employees who are directly associated with the project.

Costs incurred in connection with developing or obtaining software or technology for sale/lease to customers which are under development and not put to use are disclosed under “intangible assets under development.” Advances paid toward the acquisition of intangible assets outstanding as of each balance sheet date are disclosed under “intangible assets under development.”

Capitalized software and technology costs are included in intangible assets under technology-related intangible assets on the Company’s balance sheet and amortized on a straight-line basis when placed into service over the estimated useful lives of the software and technology.

The Company evaluates the remaining useful life of intangible assets that are being amortized at each reporting period wherever events and circumstances warrant a revision to the remaining period of amortization, and the remaining carrying amount of the intangible asset is amortized prospectively over that revised remaining useful life.

Financial instruments and concentration of credit risk

2. Summary of significant accounting policies (Continued)

(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, 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 customers. The General Electric Company (“GE”) accounted for 11% and 17% of the Company’s receivables as of December 31, 2018 and 2019, respectively. GE accounted for 10%, 9% and 14% of the Company’s revenues in the years ended December 31, 2017, 2018 and 2019, respectively.

Accounts receivable

(e) Accounts receivable

Accounts receivable are recorded at the invoiced or to be invoiced amount and do not bear interest. Amounts collected on trade accounts receivable are included in net cash provided by operating activities in the consolidated statements of cash flows. The Company maintains an allowance for doubtful accounts for estimated losses inherent in its accounts receivable portfolio. In establishing the required allowance, management considers historical losses adjusted to take into account current market conditions, clients’ financial conditions, the amount of receivables in dispute, and the current receivables’ aging and current payment patterns. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. The Company does not have any off-balance-sheet credit exposure related to its clients.

Revenue recognition

(f) Revenue Recognition (effective January 1, 2018)

The Company derives its revenue primarily from business process management including analytics, consulting and related digital solutions and information technology services, which are provided primarily on a time-and-material, transaction or fixed-price basis. The Company recognizes revenue upon transfer of control of promised services to customers in an amount that reflects the consideration the Company expects to receive in exchange for those services. Revenues from services rendered under time-and-materials and transaction-based contracts are recognized as the services are provided. The Company’s fixed-price contracts include contracts for customization of applications, maintenance and support services. Revenues from these contracts are recognized ratably over the term of the agreement. The Company accrues for revenue and unbilled receivables for the services rendered between the last billing date and the balance sheet date.

The Company’s contracts with customers also include incentive payments received for discrete benefits delivered or promised to be delivered to the customer or service level agreements that could result in credits or refunds to the customer. Revenues relating to such arrangements are accounted for as variable consideration when the amount of revenue to be recognized can be estimated to the extent that it is probable that a significant reversal of any incremental revenue will not occur.

The Company records deferred revenue attributable to certain process transition activities where such activities do not represent separate performance obligations. Revenues relating to such transition activities are classified under contract liabilities and subsequently recognized ratably over the period in which the related services are performed. Costs relating to such transition activities are fulfillment costs which are directly related to the contract and result in the generation or enhancement of resources. Such costs are expected to be recoverable under the contract and are therefore classified as contract cost assets and recognized ratably over the estimated expected period of benefit under cost of revenue.

Revenues are reported net of value-added tax, business tax and applicable discounts and allowances. Reimbursements of out-of-pocket expenses received from customers have been included as part of revenues.

Revenue for performance obligations that are satisfied over time is recognized in accordance with the methods prescribed for measuring progress. The input (cost expended) method has been used to measure progress towards completion as there is a direct relationship between input and the satisfaction of a performance obligation. Provisions for estimated losses, if any, on uncompleted contracts are recorded in the period in which such losses become probable based on the current contract estimates.

2. Summary of significant accounting policies (Continued)

The Company enters into multiple-element revenue arrangements in which a customer may purchase a combination of products or services. The Company determines whether each product or service promised to a customer is capable of being distinct, and is distinct in the context of the contract. If not, the promised products or services are combined and accounted for as a single performance obligation. In the event of a multiple-element revenue arrangement, the Company allocates the arrangement consideration to separately identifiable performance obligations based on their relative stand-alone selling prices.

Certain contracts may include offerings such as sale of licenses, which may be perpetual or subscription-based. Revenue from distinct perpetual licenses is recognized upfront at the point in time when the software is made available to the customer. Revenue from distinct, non-cancellable, subscription-based licenses is recognized at the point in time it is transferred to the customers. Revenue from any associated maintenance or ongoing support services is recognized ratably over the term of the contract. For a combined software license/services performance obligation, revenue is recognized over the period that the services are performed.

All incremental and direct costs incurred for acquiring contracts, such as certain sales commissions, are classified as contract cost assets. Such costs are amortized over the expected period of benefit and recorded under selling, general and administrative expenses.

Other upfront fees paid to customers are classified as contract assets. Such costs are amortized over the expected period of benefit and recorded as an adjustment to the transaction price and deducted from revenue.

Timing of revenue recognition may differ from the timing of invoicing. If a payment is received in respect of services prior to the delivery of services, the payment is recognized as an advance from customers and classified as a contract liability. Contract assets and contract liabilities relating to the same customer contract are offset against each other and presented on a net basis in the consolidated financial statements.

Significant judgements

The Company often enters into contracts with customers that include promises to transfer multiple products and services to the customer. Determining whether products and services are considered distinct performance obligations that should be accounted for separately rather than together may require significant judgment.

Judgment is also required to determine the standalone selling price for each distinct performance obligation. In instances where the standalone selling price is not directly observable, it is determined using information that may include market conditions and other observable inputs.

Customer contracts sometimes include incentive payments received for discrete benefits delivered to the customer or service level agreements that could result in credits or refunds to the customer. Such amounts are estimated at contract inception and are adjusted at the end of each reporting period as additional information becomes available only to the extent that it is probable that a significant reversal of any incremental revenue will not occur.

Changes in Accounting Policies

(g) Changes in accounting policies

Except as described below, the Company has applied accounting policies consistently to all periods presented in these consolidated financial statements. The Company adopted Accounting Standards Codification Topic 842, Leases (“Topic 842”), effective January 1, 2019. The Company applied Topic 842 using the modified retrospective adoption approach, which involves recognizing new right-of-use (“ROU”) assets and lease liabilities in its statement of financial position for various operating leases. Therefore, comparative information has not been adjusted and continues to be reported under ASC Topic 840.

2. Summary of significant accounting policies (Continued)

As a result of the Company’s adoption of this new standard, all leases are classified as either operating leases or finance leases and are recorded on the balance sheet. The Company’s accounting for finance leases (capital leases under ASC 840) is substantially unchanged. The Company has elected the “package of practical expedients,” which allows the Company not to reassess, under the new standard, its prior conclusions about lease identification, lease classification and initial direct costs. The Company has also elected to not separate lease and non-lease components for all of its leases and to use the recognition exemptions for lease contracts that, at the commencement date, have a lease term of 12 months or less and do not contain a purchase option (“short-term leases”). As of January 1, 2019, the date of the Company’s initial application of ASC 842, the Company recognized its lease liabilities measured as the present value of lease payments not yet paid, discounted using the discount rate for the lease as of the date of initial application. The ROU asset for each existing lease as of the date of initial application includes an initial measurement of the lease liability adjusted for any lease payments made to the lessor at or before the date of initial application, accrued lease payments and any lease incentives received or any initial direct costs incurred by the Company as of the date of initial application.

As a result of the Company’s adoption of ASC 842, the Company recognized additional lease liabilities of $328,978 and ROU assets of $309,687.

Leases

Leases (effective January 1, 2019)

At the inception of a contract, the Company assesses whether the contract is, or contains, a lease. The Company’s assessment is based on whether: (1) the contract involves the use of a distinct identified asset, (2) the Company obtains the right to substantially all the economic benefit from the use of the asset throughout the term of the contract, and (3) the Company has the right to direct the use of the asset. At the inception of a lease, the consideration in the contract is allocated to each lease component based on its relative standalone price to determine the lease payments. Leases entered into prior to January 1, 2019 have been accounted for under ASC 840 and were not reassessed.

Leases are classified as either finance leases or operating leases. A lease is classified as a finance lease if any one of the following criteria are met: (1) the lease transfers ownership of the asset by the end of the lease term, (2) the lease contains an option to purchase the asset that is reasonably certain to be exercised, (3) the lease term is for a major part of the remaining useful life of the asset or (4) the present value of the lease payments equals or exceeds substantially all of the fair value of the asset. A lease is classified as an operating lease if it does not meet any one of the above criteria.

For all leases at the lease commencement date, a ROU asset and a lease liability are recognized. The lease liability represents the present value of the lease payments under the lease. Lease liabilities are initially measured as the present value of the lease payments not yet paid, discounted using the discount rate for the lease at lease commencement. The lease liabilities are subsequently measured on an amortized cost basis. The lease liability is adjusted to reflect interest on the liability and the lease payments made during the period. Interest on the lease liability is determined as the amount that results in a constant periodic discount rate on the remaining balance of the liability.

The ROU asset represents the right to use the leased asset for the lease term. The ROU asset for each lease initially includes the amount of the initial measurement of the lease liability adjusted for any lease payments made to the lessor at or before the commencement date, accrued lease liabilities and any lease incentives received or any initial direct costs incurred by the Company.

The ROU asset of finance leases is subsequently measured at cost, less accumulated amortization and any accumulated impairment losses. The ROU asset of operating leases is subsequently measured from the carrying amount of the lease liability at the end of each reporting period, and is therefore equal to the carrying amount of lease liabilities adjusted for (1) unamortized initial direct costs, (2) prepaid/(accrued) lease payments and (3) the unamortized balance of lease incentives received.

Leases with a lease term of 12 months or less from the commencement date that do not contain a purchase option are recognized as an expense on a straight-line basis over the lease term.

Significant judgements

The Company determines the lease term as the non-cancellable term of the lease, together with any periods covered by an option to extend the lease if it is reasonably certain to be exercised, or any periods covered by an option to terminate the lease, if it is reasonably certain not to be exercised.

2. Summary of significant accounting policies (Continued)

Under certain of its leases, the Company has a renewal and termination option to lease assets for additional terms between one and five years. The Company applies judgment in evaluating whether it is reasonably certain to exercise the option to renew or terminate the lease. The Company considers all relevant factors that create an economic incentive for it to exercise the renewal or termination option. After the commencement date, the Company reassesses the lease term if there is a significant event or change in circumstances that is within the Company’s control and affects its ability to exercise (or not to exercise) the option to renew or terminate.

The Company has applied an incremental borrowing rate for the purpose of computing lease liabilities based on the rate prevailing in different geographies. Upon the Company’s adoption of ASC 842, the Company applied an incremental borrowing rate to leases existing as of January 1, 2019, the date of initial application.

Impact on consolidated financial statements

The following table summarizes the impact of the Company’s adoption of Topic 842 on its consolidated financial statements as of January 1, 2019.

	As reported December 31, 2018	Adoption of ASC 842 Increase/(Decrease)		Balance as of January 1, 2019
Prepaid expenses and other current assets	212,477	(3,529)	¹	208,948
Operating lease ROU assets	-	273,732		273,732
Other assets: Finance lease ROU assets	-	35,955	⁶	35,955
Other assets	155,159	(5,126)	³	150,033
Property, plant and equipment, net	212,715	(2,343)	²	210,372

Accrued expenses and other current liabilities	571,350	(1,123)	⁴	570,227
Operating leases liability (current)	-	42,200		42,200
Operating leases liability (non-current)	-	258,378		258,378
Other liabilities	165,226	(767)	⁵	164,459

Includes prepaid rent amounting to $3,160 and leasehold land amounting to $369, which have been reclassified to operating lease ROU assets and finance lease ROU assets, respectively.

Represents vehicles recognized as capital leases under ASC 840 and reclassified as a finance lease ROU asset.

Includes prepaid rent amounting to $284 and leasehold land amounting to $4,842, which have been reclassified to operating lease ROU assets and finance lease ROU assets, respectively.

Includes accrued lease liabilities of $4,562 adjusted with operating lease ROU assets offset by the additional current portion of finance lease liabilities of $3,439 recognized upon the adoption of ASC 842.

Includes accrued lease liabilities of $25,728 adjusted with operating lease ROU assets offset by additional finance lease liabilities of $24,961 recognized upon the adoption of ASC 842.

The balance is included in “other assets” in the consolidated balance sheet.

Reclassification

(h) 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.

Cash and cash equivalents

(i) Cash and cash equivalents

Cash and cash equivalents consist of cash and bank balances and all highly liquid investments purchased with an original maturity of three months or less.

Short- term investments

2. Summary of significant accounting policies (Continued)

(j) Short-term investments

All liquid investments with an original maturity greater than three months but less than one year are considered to be short-term investments. Marketable short-term investments are classified and accounted for as available-for-sale investments. Available-for-sale investments are reported at fair value with changes in unrealized gains and losses recorded as a separate component of other comprehensive income (loss) until realized. Realized gains and losses on investments are determined based on the specific identification method and are included in “Other income (expense), net.” The Company does not hold these investments for speculative purposes.

Impairment of long-lived assets

(k) Property, plant and equipment, net

Property, plant and equipment are stated at cost less accumulated depreciation and amortization and accumulated impairment loss. Expenditures for replacements and improvements are capitalized, whereas the costs of maintenance and repairs are charged to earnings as incurred. The Company depreciates and amortizes all property, plant and equipment using the straight-line method over the following estimated economic useful lives of the assets:

		Years
Buildings		40
Furniture and fixtures		4
Computer equipment and servers		4
Plant, machinery and equipment		4
Computer software		4-7
Leasehold improvements		Lease period or 10 Years, whichever is less
Vehicles		3-4

The Company capitalizes certain computer software and software development costs incurred in connection with developing or obtaining computer software for internal use when both the preliminary project stage is completed and it is probable that the software will be used as intended. Capitalized software costs include only (i) external direct costs of materials and services utilized in developing or obtaining computer software, (ii) compensation and related benefits for employees who are directly associated with the software project, and (iii) interest costs incurred while developing internal-use computer software.

Capitalized computer software costs are included in property, plant and equipment on the Company’s balance sheet and amortized on a straight-line basis when placed into service over the estimated useful lives of the software.

Advances paid towards acquisition of property, plant and equipment outstanding as of each balance sheet date and the cost of property, plant and equipment not put to use before such date are disclosed under “Capital work in progress.”

(l) Impairment of long-lived assets

Long-lived assets, including certain intangible assets, to be held and used are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Such assets are required to be tested for impairment if the carrying amount of the assets is higher than the future undiscounted net cash flows expected to be generated from the assets. The impairment amount to be recognized is measured as the amount by which the carrying value of the assets exceeds their fair value. The Company determines fair value by using a discounted cash flow approach.

Foreign currency

(m) Foreign currency

The Company’s consolidated financial statements are reported in U.S. dollars, the Company’s functional currency. The functional currency for the Company’s subsidiaries organized in Europe, other than the United Kingdom, the Czech Republic, Luxembourg and one subsidiary in Poland, is the euro, and the functional currencies of the Company’s subsidiaries organized in Brazil, China, Colombia, Guatemala, India, Israel, Japan, Morocco, South Africa, the Philippines, Poland, the Czech Republic, Hong Kong, Singapore, Australia and Canada are their respective local currencies. The functional currency of all other Company subsidiaries is the U.S. dollar. The translation of the functional currencies of the Company’s subsidiaries into U.S. dollars is performed for balance sheet accounts using the exchange rates in effect as of the balance sheet date and for revenues and expense accounts using a monthly average exchange rate prevailing during the respective period. The gains or losses resulting from such translation are reported as currency translation adjustments under other comprehensive income (loss), net, under accumulated other comprehensive income (loss) as a separate component of equity.

2. Summary of significant accounting policies (Continued)

Monetary assets and liabilities of each subsidiary denominated in currencies other than the subsidiary’s functional currency are translated into their respective functional currency at the rates of exchange prevailing on the balance sheet date. Transactions of each subsidiary in currencies other than the subsidiary’s functional currency are translated into the respective functional currencies at the average monthly exchange rate prevailing during the period of the transaction. The gains or losses resulting from foreign currency transactions are included in the consolidated statements of income.

Derivative instruments and hedging activities

(n) Derivative instruments and hedging activities

In the normal course of business, the Company uses derivative financial instruments to manage fluctuations in foreign currency exchange rates and interest rate fluctuation. The Company enters into forward foreign exchange contracts to mitigate the risk of changes in foreign exchange rates on intercompany transactions and forecasted transactions denominated in foreign currencies and interest rate swaps to mitigate interest rate fluctuation risk on its indebtedness.

The Company recognizes derivative instruments and hedging activities as either assets or liabilities in its consolidated balance sheets and measures them at fair value. Gains and losses resulting from changes in fair value are accounted for depending on the use of the derivative and whether it is designated and qualifies for hedge accounting. Changes in the fair values of derivatives designated as cash flow hedges are deferred and recorded as a component of other comprehensive income (loss) reported under accumulated other comprehensive income (loss) until the hedged transactions occur and are then recognized in the consolidated statements of income along with the underlying hedged item and disclosed as part of “Total net revenues,” “Cost of revenue,” “Selling, general and administrative expenses,” and “Interest expense,” as applicable. Changes in the fair value of derivatives not designated as hedging instruments and the ineffective portion of derivatives designated as cash flow hedges are recognized in the consolidated statements of income and are included in foreign exchange gains (losses), net, and other income (expense), net, respectively.

With respect to derivatives designated as cash flow hedges, the Company formally documents all relationships between hedging instruments and hedged items, as well as its risk management objectives and strategy for undertaking various hedge transactions. The Company also formally assesses, both at the inception of the hedge and on a quarterly basis, whether each derivative is highly effective in offsetting changes in fair values or cash flows of the hedged item. If it is determined that a derivative or portion thereof is not highly effective as a hedge, or if a derivative ceases to be a highly effective hedge, the Company will prospectively discontinue hedge accounting with respect to that derivative instrument.

In all situations in which hedge accounting is discontinued and the derivative is retained, the Company continues to carry the derivative at its fair value on the balance sheet and recognizes any subsequent change in its fair value in the consolidated statements of income. When it is probable that a forecasted transaction will not occur, the Company discontinues hedge accounting and recognizes immediately, in foreign exchange gains (losses), net in the consolidated statements of income, the gains and losses attributable to such derivative that were accumulated in other comprehensive income (loss).

Income taxes

(o) Income taxes

The Company accounts for income taxes using the asset and liability method of accounting for income taxes. Under this method, income tax expense is recognized for the amount of taxes payable or refundable for the current year. In addition, deferred tax assets and liabilities are recognized for future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their tax bases and for all operating loss and tax credit carry forwards, if any. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax laws or rates is recognized in the consolidated statement of income in the period that includes the enactment date. Deferred tax assets are reduced by a valuation allowance if, based on the weight of available evidence, it is more likely than not that some portion or all of the deferred tax assets will not be realized.

The Company applies a two-step approach for recognizing and measuring the benefit of tax positions. The first step is to evaluate the tax position for recognition by determining, based on the technical merits, that the position will more likely than not be sustained upon examination. The second step is to measure the tax benefit as the largest amount of the tax benefit that is greater than 50 percent likely of being realized upon settlement. The Company includes interest and penalties related to underpayment of income taxes within income tax expense

The Company follows the specific identification approach for releasing stranded tax effects from accumulated other comprehensive income (“AOCI”) upon recognition of these AOCI items in the consolidated statement of income.

Employee benefit plans

2. Summary of significant accounting policies (Continued)

(p) Employee benefit plans

Contributions to defined contribution plans are charged to consolidated statements of income in the period in which services are rendered by the covered employees. Current service costs for defined benefit plans are accrued in the period to which they relate. The liability in respect of defined benefit plans is calculated annually by the Company using the projected unit credit method. Prior service cost, if any, resulting from an amendment to a plan is recognized and amortized over the remaining period of service of the covered employees. The Company recognizes its liabilities for compensated absences dependent on whether the obligation is attributable to employee services already rendered, relates to rights that vest or accumulate and payment is probable and estimable.

On January 1, 2018, the Company adopted ASU 2017-07, Compensation-Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost. The service cost is recognized under “cost of revenue” and “selling, general and administrative expenses,” depending on the functional area of the underlying employees included in the plans, and the non-operating components of net benefit plan costs are included within “other income (expense), net” in the consolidated statements of income.

The Company records annual amounts relating to its defined benefit plans based on calculations that incorporate various actuarial and other assumptions, including discount rates, mortality, assumed rates of return on plan assets, future compensation increases and attrition rates. The Company reviews its assumptions on an annual basis and makes modifications to the assumptions based on current rates and trends when it is appropriate to do so. The effect of modifications to those assumptions is recorded in other comprehensive income (loss) and amortized to net periodic cost over future periods using the corridor method. The Company believes that the assumptions utilized in recording its obligations under its plans are reasonable based on its experience and market conditions.

Deferred Compensation Plans

(q) Deferred Compensation Plans

The Company maintains a non-qualified deferred compensation plan for certain employees. The plan is accounted for using the fair value measurement approach. Plan earnings are calculated by reference to actual earnings of the funds chosen by individual participants. In connection with the administration of this plan, the Company has purchased Company-owned life insurance policies insuring the lives of certain employees, held under a Rabbi Trust. The Company consolidates the invested assets of the trust. The cash surrender value of these insurance policies is included in “other assets” in the consolidated balance sheets at fair value. Gains or losses on the plan’s assets and changes in the fair value of deferred compensation liabilities are included in “other income (expense), net,” and “selling, general and administrative expenses,” respectively, in the consolidated statements of income.

Stock-based compensation

(r) Stock-based compensation

The Company recognizes and measures compensation expense for all stock-based awards based on the grant date fair value. For option awards, grant date fair value is determined under the option-pricing model (Black-Scholes-Merton model) and for stock based awards other than option awards, grant date fair value is determined on the basis of the fair market value of a Company common share on the date of grant of such awards. The fair value determined at the grant date is expensed over the vesting period of the stock-based awards. The Company recognizes compensation expense for stock-based awards net of estimated forfeitures. Stock-based compensation recognized in the consolidated statements of income is based on awards ultimately expected to vest. As a result, the expense has been reduced for estimated forfeitures. Forfeitures are estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from such estimates.

Accelerated Share Repurchase

(s) Accelerated Share Repurchase

The Company entered into an accelerated share repurchase (“ASR”) agreement in 2017 with a third-party financial institution to repurchase the Company’s common shares. Under the ASR agreement, the Company paid an upfront amount to the financial institution and received an initial delivery of shares. Upon an interim delivery and settlement of the ASR agreement, the financial institution delivered additional shares to the Company, with the final number of shares delivered determined by reference to the volume-weighted average price of the Company’s common shares over the term of the agreement, less an agreed-upon discount. The transactions were accounted for as equity transactions. All shares repurchased under the ASR agreement were retired. The number of weighted average common shares outstanding used by the Company for purposes of calculating basic and diluted earnings per share was reduced as of the date of delivery of the common shares.

Government incentives

2. Summary of significant accounting policies (Continued)

(t) Government incentives

The Company recognizes incentives in the consolidated statements of income under “other income (expense), net.” Incentives are recognized in the consolidated statements of income when there is reasonable assurance that the Company will comply with the conditions for their receipt and a reasonable expectation that the funds will be received. In certain circumstances, the receipt of an incentive may not be subject to any condition or requirement to incur further costs, in which case the incentive is recognized in the consolidated statement of income for the period in which it becomes receivable. In the event that it becomes likely that the Company will be required to repay an incentive that has already been recognized, the Company makes a provision for the estimated liability.

Earnings (loss) per share

(u) Earnings (loss) per share

Basic earnings per share is computed using the weighted average number of common shares outstanding during the period. Diluted earnings per share is computed using the weighted average number of common and dilutive common equivalent shares outstanding during the period. For the purposes of calculating diluted earnings per share, the treasury stock method is used for stock-based awards except where the results would be anti-dilutive.

Commitments and contingencies

(v) Commitments and contingencies

Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties, and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment and/or remediation can be reasonably estimated. Legal costs incurred in connection with such liabilities are expensed as incurred.

Debt Restructuring

(w) Debt restructuring

The Company accounts for any restructuring of its credit facility using the ten percent cash flow test in accordance with ASC 470, Debt. If the cash flow effect of the change in terms on a present-value basis is less than ten percent, the debt instruments are not considered to be substantially different, and are accounted for as a modification. If the change is more than ten percent, it is treated as an extinguishment. In performing the cash flow test, the Company includes all amounts paid to its lenders in connection with the restructuring but excludes third party expenses. In the case of a modification, all new fees paid to lenders are capitalized and amortized as part of the existing effective yield and any new fees paid to third parties are expensed as incurred under selling, general and administrative expenses. No gain or loss is recorded in the case of a modification. In the case of an extinguishment, all new fees paid to lenders are expensed as incurred under selling, general and administrative expenses and any new fees paid to third parties are capitalized and amortized as a debt issuance cost. The old debt is derecognized and the new debt is recorded at fair value and a gain or loss is recorded for the difference between the net carrying value of the original debt and the fair value of the new debt.

Recently issued accounting pronouncements

(x) Recently issued accounting pronouncements

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

The Company has adopted the following recently released accounting standards:

The Company adopted ASC Topic 606, Revenue from Contracts with Customers, with a date of initial application of January 1, 2018 using the modified retrospective method, and the revenue recognition significant accounting policy is outlined in section (f) above.

The Company adopted ASC Topic 842, Leases, with a date of initial application of January 1, 2019 using the modified retrospective approach. The cumulative impact of the adoption of this standard has been described in section (g) above.

In March 2019, the Financial Accounting Standards Board (the “FASB”) issued ASU 2019-01, Leases (Topic 842): Codification Improvement. The new standard contains several amendments to clarify the codification more generally and/or to correct unintended application of guidance. The changes in the new standard eliminate the requirement for transition disclosures related to Topic 250-10-50-3. The guidance is effective for fiscal years beginning after December 15, 2019, including interim periods within those years. Early application is permitted. In the quarter ended March 31, 2019, the Company adopted ASU 2019-01 effective January 1, 2019 and no prior periods have been adjusted.

In August 2017, the FASB issued ASU 2017-12, “Derivatives and Hedging.” The amendment expands an entity’s ability to hedge accounting to non-financial and financial risk components and requires changes in the fair value of hedging instruments to be presented in the same income statement line as a hedged item. The ASU also amends the presentation and disclosure requirements for the effect of hedge accounting. The ASU must be adopted using a modified retrospective approach with a cumulative effect adjustment recorded to the opening balance of retained earnings as of the initial application date. The ASU was effective for the Company beginning January 1, 2019, including interim periods in the fiscal year 2019. On January 1, 2019, the Company assessed the impact of this ASU and concluded that it does not have any impact on its consolidated results of operations, cash flows, financial position and disclosures.

2. Summary of significant accounting policies (Continued)

In July 2019, the FASB issued ASU 2019-07, Codification Updates to SEC Sections. This ASU amends various SEC paragraphs pursuant to the issuance of SEC Final Rule Releases No. 33-10532, Disclosure Update and Simplification, and Nos. 33-10231 and 33-10442, Investment Company Reporting Modernization. The S-X Rule 3-04 requires the presentation of changes in stockholders’ equity in the form of a reconciliation of the beginning balance to the ending balance for each period for which a statement of income is required to be filed with all significant reconciling items. The Company presented changes in stockholders' equity as separate financial statements for the current and comparative year-to-date interim periods beginning on January 1, 2019. This guidance was effective immediately upon issuance. The additional elements of the ASU did not have a material impact on the Company's consolidated results of operations, cash flows, financial position and disclosures.

In addition, the following recently released accounting standards have not yet been adopted by the Company.

In June 2016, the FASB issued ASU No. 2016-13, “Measurement of credit losses on financial instruments.” The ASU requires measurement and recognition of expected credit losses for financial assets held by the Company. The ASU requires entities to estimate an expected lifetime credit loss on financial assets ranging from short-term trade accounts receivable to long-term financings. The ASU is effective for the Company beginning January 1, 2020, including interim periods in fiscal year 2020.

In May 2019, the FASB issued ASU No. 2019-05, “Financial Instruments—Credit Losses (Topic 326).” The ASU provides final guidance that allows entities to make an irrevocable one-time election upon adoption of the new credit losses standard to measure financial assets at amortized cost (except held-to-maturity securities) using the fair value option. The ASU is effective for the Company beginning January 1, 2020, including interim periods in fiscal year 2020.

In November 2019, the FASB issued ASU No. 2019-11, “Codification Improvements to Topic 326, Financial Instruments—Credit Losses.” This ASU clarifies that the scope of the guidance related to expected recoveries extends to purchased financial assets with credit deterioration. For entities that have not yet adopted ASU 2016-13, the amendments in ASU 2019-11 are effective on the same date as those in ASU 2016-13. For entities that have adopted ASU 2016-13, the amendments in ASU 2019-11 are effective for fiscal years beginning January 1, 2020 and interim periods therein.

The Company has elected to adopt ASU 2016-13, ASU 2019-05 and ASU 2019-11 beginning January 1, 2020, including interim periods in fiscal year 2020. The Company has concluded its assessment of adopting ASU No. 2016-13, 2019-05 and 2019-11 and expects that these standards will not have material impact on its financial statements.

In August 2018, the FASB issued ASU No. 2018-13, “Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement.” The ASU modifies the disclosure requirements with respect to fair value measurements. The ASU is effective for the Company beginning January 1, 2020, including interim periods in fiscal year 2020. The Company does not expect the adoption of this update to have a material impact on its consolidated results of operations, cash flows, financial position or disclosures.

In August 2018, the FASB issued ASU No. 2018-14, “Disclosure Framework—Changes to the Disclosure Requirements for Defined Benefit Plans.” The ASU modifies the disclosure requirements with respect to defined benefit pension plans. The ASU is effective for the Company beginning January 1, 2021. Early adoption is permitted. The Company is in the process of assessing the impact of this ASU on its consolidated results of operations, cash flows, financial position and disclosures.

In August 2018, the FASB issued ASU No. 2018-15, “Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That is a Service Contract.” The ASU modifies the capitalization requirements with respect to implementation costs incurred by the customer in a hosting arrangement that is a service contract. The ASU is effective for the Company beginning January 1, 2020. The Company does not expect the adoption of this update to have a material impact on its consolidated results of operations, cash flows, financial position or disclosures.

2. Summary of significant accounting policies (Continued)

In April 2019, the FASB issued ASU No. 2019-04, “Codification Improvements to Topic 326, Financial Instruments—Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Instruments.” The ASU provides additional guidance on the recognition of credit losses and addresses partial-term fair value hedges, fair value hedge basis adjustments and certain transition requirements, among other things. The ASU also addresses the scope of the guidance on the requirement for remeasurement under ASC 820 when using the measurement alternative, certain disclosure requirements and which foreign currency-denominated equity securities must be remeasured at historical exchange rates. The ASU is effective for the Company beginning January 1, 2020, including interim periods in fiscal year 2020. The Company does not expect the adoption of this update to have a material impact on its consolidated results of operations, cash flows, financial position or disclosures.

In November 2019, the FASB issued ASU No. 2019-08, “Codification Improvements—Share-Based Consideration Payable to a Customer.” The ASU clarifies that share-based consideration payable to a customer is measured in accordance with guidance under AC 718--Share based payments. The ASU is effective for the Company beginning January 1, 2020, including interim periods in fiscal year 2020. The Company does not expect the adoption of this update to have a material impact on its consolidated results of operations, cash flows, financial position or disclosures.

In December 2019, the FASB issued ASU No. 2019-12, “Simplifying the Accounting for Income Taxes”. This ASU removes certain exceptions for investments, intra-period tax allocations and interim calculations, and adds guidance to reduce complexity in accounting for income taxes. The ASU is effective for the Company for fiscal years, and interim periods within those fiscal years, beginning January 1, 2021. Early adoption is permitted. The Company is in the process of assessing the impact of this ASU on its consolidated results of operations, cash flows, financial position and disclosures.

Guarantor Financial Information - Condensed Consolidating Cash Flow (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Operating activities
Net cash (used for) provided by operating activities	$ 427,888	$ 339,511	$ 359,078
Investing activities
Purchase of property, plant and equipment	(74,927)	(84,978)	(57,231)
Payment for internally generated intangible assets (including intangibles under development)	(33,834)	(75,439)	(16,441)
Proceeds from sale of property, plant and equipment	1,750	668	1,738
Proceeds from sale of equity affiliates	2,168
Investment in equity affiliates			(496)
Payment for business acquisitions, net of cash acquired	(252,276)	(111,571)	(284,822)
Proceeds from divestiture of business, net of cash divested			(4,738)
Payment for purchase of redeemable non-controlling interest		(4,730)
Net cash used for investing activities	(357,119)	(276,050)	(361,990)
Financing activities
Repayment of capital/finance lease obligations	(7,380)	(2,395)	(2,708)
Payment of debt issuance costs	(2,317)	(4,293)	(2,630)
Proceeds from long-term debt	400,000	129,186	350,000
Repayment of long-term debt	(34,000)	(166,186)	(40,000)
Proceeds from short-term borrowings	400,000	250,000	295,000
Repayment of short-term borrowings	(625,000)	(125,000)	(285,000)
Proceeds from issuance of common shares under stock-based compensation plans	19,670	14,034	15,528
Payment for net settlement of stock-based awards	(3,850)	(15,919)	(10,296)
Payment of earn-out/deferred consideration	(12,790)	(3,356)	(6,219)
Dividend paid	(64,671)	(57,102)	(46,686)
Payment for stock repurchased and retired	(30,000)	(154,058)	(219,784)
Payment for expenses related to stock repurchase	(15)	(98)	(16)
Net cash provided by/(used for) financing activities	39,647	(135,187)	47,189
Effect of exchange rate changes	(11,716)	(64,346)	37,568
Net increase (decrease) in cash and cash equivalents	110,416	(71,726)	44,277
Cash and cash equivalents at the beginning of the period	368,396	504,468	422,623
Cash and cash equivalents at the end of the period	467,096	368,396	504,468
Eliminations
Operating activities
Net cash (used for) provided by operating activities	662,010	569,096	171,453
Investing activities
Investment in subsidiaries	10,050	97,730	(47,489)
Payment for Purchase of bonds, intercompany	103,100
Proceeds from redemption of debentures/bonds, intercompany	(121,918)
Proceeds from redemption of debentures/(payments) for issuance of bonds, intercompany		(41,367)
Net cash used for investing activities	(8,768)	56,363	(47,489)
Financing activities
Proceeds from intercompany loans	(754,322)	(814,867)	(263,886)
Repayment of intercompany loans	47,312	245,771	115,328
Proceeds from issuance of common shares, intercompany	(10,050)	(113,954)
Dividend paid	45,000	16,224
Change in amounts due from/ due to consolidated affiliates			24,594
Proceeds from issuance of bonds, intercompany	(103,100)
Repayment of debentures/bonds, intercompany	121,918
Payment for redemption of debentures/(proceeds) from issuance of bonds, intercompany		41,367
Net cash provided by/(used for) financing activities	(653,242)	(625,459)	(123,964)
Issuer/Subsidiary \| Reportable Legal Entities
Operating activities
Net cash (used for) provided by operating activities	(476,680)	(266,889)	(315,877)
Investing activities
Investment in equity affiliates			(523)
Investment in subsidiaries	(10,050)	(97,730)	(3,638)
Proceeds from redemption of debentures/bonds, intercompany	86,818
Proceeds from redemption of debentures/(payments) for issuance of bonds, intercompany		91,760
Net cash used for investing activities	76,768	(5,970)	(4,161)
Financing activities
Payment of debt issuance costs	(2,317)		(2,630)
Proceeds from long-term debt	400,000	100,000	350,000
Repayment of long-term debt	(5,000)	(2,450)
Proceeds from short-term borrowings		100,000
Repayment of short-term borrowings	(100,000)
Proceeds from intercompany loans	108,455	172,047
Repayment of intercompany loans	(5,000)	(81,479)	(35,000)
Payment of earn-out/deferred consideration		(1,797)
Net cash provided by/(used for) financing activities	396,138	286,321	312,370
Effect of exchange rate changes	(1,588)	(5,172)	960
Net increase (decrease) in cash and cash equivalents	(3,774)	13,462	(7,668)
Cash and cash equivalents at the beginning of the period	12,797	4,507	11,215
Cash and cash equivalents at the end of the period	7,435	12,797	4,507
Parent Company \| Reportable Legal Entities
Operating activities
Net cash (used for) provided by operating activities	24,890	11,905	(8,345)
Investing activities
Payment for Purchase of bonds, intercompany	(103,100)
Proceeds from redemption of debentures/bonds, intercompany	35,100
Proceeds from redemption of debentures/(payments) for issuance of bonds, intercompany		(50,393)
Net cash used for investing activities	(68,000)	(50,393)
Financing activities
Proceeds from intercompany loans	128,500	308,500	263,886
Repayment of intercompany loans	(7,000)	(56,500)
Proceeds from issuance of common shares under stock-based compensation plans	19,670	14,034	15,528
Payment for net settlement of stock-based awards	(3,850)	(15,919)	(10,296)
Dividend paid	(64,671)	(57,102)	(46,686)
Payment for stock repurchased and retired	(30,000)	(154,058)	(219,784)
Payment for expenses related to stock repurchase	(15)	(98)	(16)
Net cash provided by/(used for) financing activities	42,634	38,857	2,632
Net increase (decrease) in cash and cash equivalents	(476)	369	(5,714)
Cash and cash equivalents at the beginning of the period	2,505	2,136	7,849
Cash and cash equivalents at the end of the period	2,029	2,505	2,136
Non-Guarantor Subsidiaries \| Reportable Legal Entities
Operating activities
Net cash (used for) provided by operating activities	217,668	25,399	511,847
Investing activities
Purchase of property, plant and equipment	(74,927)	(84,978)	(57,231)
Payment for internally generated intangible assets (including intangibles under development)	(33,834)	(75,439)	(16,441)
Proceeds from sale of property, plant and equipment	1,750	668	1,738
Proceeds from sale of equity affiliates	2,168
Investment in equity affiliates			27
Investment in subsidiaries			51,127
Payment for business acquisitions, net of cash acquired	(252,276)	(111,571)	(284,822)
Proceeds from divestiture of business, net of cash divested			(4,738)
Payment for purchase of redeemable non-controlling interest		(4,730)
Net cash used for investing activities	(357,119)	(276,050)	(310,340)
Financing activities
Repayment of capital/finance lease obligations	(7,380)	(2,395)	(2,708)
Payment of debt issuance costs		(4,293)
Proceeds from long-term debt		29,186
Repayment of long-term debt	(29,000)	(163,736)	(40,000)
Proceeds from short-term borrowings	400,000	150,000	295,000
Repayment of short-term borrowings	(525,000)	(125,000)	(285,000)
Proceeds from intercompany loans	517,367	334,320
Repayment of intercompany loans	(35,312)	(107,792)	(80,328)
Proceeds from issuance of common shares, intercompany	10,050	113,954
Payment of earn-out/deferred consideration	(12,790)	(1,559)	(6,219)
Dividend paid	(45,000)	(16,224)
Change in amounts due from/ due to consolidated affiliates			(24,594)
Proceeds from issuance of bonds, intercompany	103,100
Repayment of debentures/bonds, intercompany	(121,918)
Payment for redemption of debentures/(proceeds) from issuance of bonds, intercompany		(41,367)
Net cash provided by/(used for) financing activities	254,117	165,094	(143,849)
Effect of exchange rate changes	(10,128)	(59,174)	36,608
Net increase (decrease) in cash and cash equivalents	114,666	(85,557)	57,658
Cash and cash equivalents at the beginning of the period	353,094	497,825	403,559
Cash and cash equivalents at the end of the period	$ 457,632	$ 353,094	$ 497,825

Business Acquisitions - Commonwealth Informatics Inc. - Additional Information (Detail) - USD ($) $ in Thousands		12 Months Ended
	Jul. 03, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Business Acquisition [Line Items]
Payment for business acquisitions, net of cash acquired		$ 252,276	$ 111,571	$ 284,822
Goodwill		1,574,466	1,393,832	1,337,122
Acquisition related cost		8,352	$ 2,362	$ 5,886
Commonwealth
Business Acquisition [Line Items]
Date of acquisition	Jul. 03, 2018
Ownership percentage acquired	100.00%
Purchase consideration	$ 17,938
Payment for business acquisitions, net of cash acquired	16,123
Cash and cash equivalents	$ 1,477
Cash consideration to acquired certain assets and assumed certain liabilities		0
Consideration payable		$ 0
Acquired intangible assets, weighted average amortization period	4 years
Acquisition related cost	$ 521
Acquired assets	2,583
Liabilities assumed	1,032
Commonwealth \| CGRLH
Business Acquisition [Line Items]
Goodwill	11,587
Commonwealth \| Customer-Related Intangible Assets
Business Acquisition [Line Items]
Intangible assets	2,200
Commonwealth \| Technology-Related Intangible Assets
Business Acquisition [Line Items]
Intangible assets	$ 2,600

Net Revenues - Net Revenues Disaggregated by Customer (Detail) - USD ($)
$ in Thousands

3 Months Ended

12 Months Ended

Dec. 31, 2019

Sep. 30, 2019

Jun. 30, 2019

Mar. 31, 2019

Dec. 31, 2018

Sep. 30, 2018

Jun. 30, 2018

Mar. 31, 2018

Dec. 31, 2019

Dec. 31, 2018

Dec. 31, 2017

$ 940,739

$ 888,799

$ 881,799

$ 809,206

$ 835,339

$ 747,978

$ 728,561

$ 688,912

$ 3,520,543

$ 3,000,790

$ 2,736,929

^[1]

General Electric Company

478,091

268,210

269,217

Global Clients

$ 3,042,452

$ 2,732,580

$ 2,467,712

[1]

Property, Plant and Equipment, Net - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Property Plant And Equipment [Line Items]
Depreciation and amortization	$ 96,101	$ 64,868	$ 58,503
Effect of Reclassification of Foreign Exchange (Gains) Losses
Property Plant And Equipment [Line Items]
Depreciation and amortization	(267)	(231)	(1,712)
Depreciation Expense on Property, Plant And Equipment
Property Plant And Equipment [Line Items]
Depreciation and amortization	53,332	49,518	44,909
Computer software
Property Plant And Equipment [Line Items]
Depreciation and amortization	$ 14	$ 12,317	$ 11,415

Income taxes (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Expense (Benefit)

Income tax expense (benefit) for the years ended December 31, 2017, 2018 and 2019 is allocated as follows:

	Year ended December 31,
	2017		2018			2019

Income from continuing operations	$	59,742	$	80,763		$	94,536
Other comprehensive income:
Unrealized gains (losses) on cash flow hedges		457		(6,647	)		(4,058	)
Retirement benefits		670		(1,407	)		(2,720	)
Retained earnings:
Reclassification from AOCI on early adoption of ASU 2018-02		—		2,265			—
Deferred tax expense recognized on adoption of ASU 2014-09		—		5,303			—
Accumulated Other Comprehensive Income:
Reclassification to retained earnings on early adoption of ASU 2018-02		—		(2,265	)		—

Components of Income before Income Tax Expense from Continuing Operations

25. Income taxes (Continued)

The components of income before income tax expense from continuing operations are as follows:

	Year ended December 31,
	2017		2018		2019
Domestic (U.S.)	$	8,440	$	49,986	$	27,783
Foreign (other than U.S.)		312,143		312,035		371,634
Income before income tax expense	$	320,583	$	362,021	$	399,417

Income Tax Expense (Benefit) Attributable to Income from Continuing Operations

Income tax expense (benefit) attributable to income from continuing operations consists of:

	Year ended December 31,
	2017			2018			2019
Current tax expense :
Domestic (U.S. federal)	$	3,380		$	6,466		$	2,854
Domestic (U.S. state)		1,268			3,508			3,908
Foreign (other than U.S.)		65,485			64,735			104,089
	$	70,133		$	74,709		$	110,851
Deferred tax expense (benefit) :
Domestic (U.S. federal)	$	3,549		$	6,577		$	2,669
Domestic (U.S. state)		(2,809	)		(1,176	)		(1,679	)
Foreign (other than U.S.)		(11,131	)		653			(17,305	)
	$	(10,391	)	$	6,054		$	(16,315	)
Total income tax expense (benefit)	$	59,742		$	80,763		$	94,536

Income Tax Expense (Benefit) Computed by Applying United States Federal Statutory Income Tax Rate to Income Before Income Taxes

	Year ended December 31,
	2017			2018			2019
Income before income tax expense	$	320,583		$	362,021		$	399,417
Statutory tax rates		35	%		21	%		21	%
Computed expected income tax expense		112,204			76,024			83,878
Increase (decrease) in income taxes resulting from:
Foreign tax rate differential		(25,224	)		23,373			34,566
Tax benefit from tax holiday		(35,814	)		(23,003	)		(21,393	)
Non-deductible expenses		3,985			3,245			2,152
Effect of change in tax rates		2,778			(147	)		6,497
Change in valuation allowance		9,041			27,826			10,515
Unrecognized tax benefits		1,611			3,008			5,502
Employment related tax incentive		(1,918	)		(3,243	)		(5,239	)
Other*		(6,921	)		(26,320	)		(21,942	)
Reported income tax expense (benefit)	$	59,742		$	80,763		$	94,536
*Following the transfer/closure of certain affiliated entities, deferred tax liabilities recorded against the outside basis difference were reversed amounting to $9,600, $18,510, $3,782 during the year ended December 31, 2017, 2018 and 2019. Additionally, during the year ended December 31, 2019 the company created a deferred tax asset on the impairment of one of its intercompany investments for income tax purposes amounting to $8,069. It was not more likely than not that the resulting net deferred tax asset would be realized. Therefore, a full valuation allowance was established to offset the reduction in deferred tax liabilities.

Components of Deferred Tax Balances

The components of the Company’s deferred tax balances as of December 31, 2018 and 2019 are as follows:

	As of December 31,
	2018			2019
Deferred tax assets
Net operating loss carryforwards	$	64,013		$	66,448
Accrued expenses and other liabilities		36,812			50,678
Provision for doubtful debts		9,650			10,583
Property, plant and equipment and lease assets		7,904			11,569
Share-based compensation		18,236			30,192
Retirement benefits		7,559			11,332
Contract liabilities		3,150			4,437
Tax credit carryforwards		22,409			10,739
Other		9,557			12,934
Gross deferred tax assets	$	179,290		$	208,912
Less: Valuation allowance		(51,986	)		(62,628	)
Total deferred tax assets	$	127,304		$	146,284
Deferred tax liabilities
Intangible assets, net	$	17,975		$	24,819
Property, plant and equipment, net		5,493			6,067
Deferred cost		2,725			2,665
Investments in foreign subsidiaries not indefinitely reinvested		4,835			1,401
Derivative instruments		8,990			2,722
Goodwill		12,957			11,793
Other		7,843			11,092
Total deferred tax liabilities	$	60,818		$	60,559
Net deferred tax asset	$	66,486		$	85,725

	As of December 31,
Classified as	2018		2019
Deferred tax assets
Non-current	$	74,566	$	89,715
Deferred tax liabilities
Non-current		8,080		3,990
	$	66,486	$	85,725

Change in Total Valuation Allowance for Deferred Tax Assets

The change in the Company’s total valuation allowance for deferred tax assets as of December 31, 2017, 2018 and 2019 is as follows:

	Year ended December 31,
	2017			2018			2019
Opening valuation allowance	$	14,746		$	24,549		$	51,986
Reduction during the year		(3,957	)		(2,307	)		(4,240	)
Addition during the year		13,760			29,744			14,882
Closing valuation allowance	$	24,549		$	51,986		$	62,628

Remaining Tax Loss Carry Forwards Expiration

The Company’s remaining tax loss carry-forwards expire as set forth in the table below:

	US - Federal		Europe		Others
Year ending December 31,
2020	$	—	$	—	$	1,645
2021		—		948		676
2022		—		1,635		3,807
2023		—		3,803		831
2024		—		405		5,584
2025		—		—		2,897
2026		—		—		652
2027		—		—		4,436
2028		—		2		2,874
2029		—		—		196
2034		—		18,820		—
2035		—		11,954		—
2036		—		32,425		—
2037	7791			—		—
2038		—		—		45
2039		—		—		170
	$	7,791	$	69,992	$	23,813

Foreign Tax Credit Expiry Period

Year ending December 31,	Amount
2021		125
2027		2,431
2028		3,862
2029		3,745
2035		576
	$	10,739

25. Income taxes (Continued)

The following table summarizes activities related to our unrecognized tax benefits from January 1 to December 31 for each of 2018 and 2019:

	2018				2019
Opening balance at January 1		$	26,060			$	26,722
Increase related to prior year tax positions, including recorded in acquisition accounting			1,851				1,684
Decrease related to prior year tax positions			(153	)			(1,232	)
Decrease related to prior year tax position due to lapse of applicable statute of limitation			(1,841	)			(135	)
Increase related to current year tax positions, including recorded in acquisition accounting			2,408				4,270
Effect of exchange rate changes			(1,603	)			(280	)
Closing balance at December 31		$	26,722			$	31,029

Goodwill and Intangible Assets - Changes in Goodwill (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Goodwill And Intangible Assets Disclosure [Abstract]
Opening balance	$ 1,393,832	$ 1,337,122
Goodwill relating to acquisitions consummated during the period	185,381	91,936
Impact of measurement period adjustments	(988)	816
Effect of exchange rate fluctuations	(3,759)	(36,042)
Closing balance	$ 1,574,466	$ 1,393,832

Related party transactions

12 Months Ended

Dec. 31, 2019

Related party transactions

28. Related party transactions

The Company has from time to time entered into related party transactions with Bain Capital Investors, LLC (“Bain”), which was an affiliate of significant shareholders of the Company until November 2019. During the year ended December 31, 2019, Bain’s affiliates sold their remaining shares in the Company, and Bain is no longer a related party. Accordingly, transactions between the Company and Bain or its affiliates are no longer presented as related party transactions.

The Company has entered into related party transactions with its non-consolidating affiliates.

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

Revenue from services

In the years ended December 31, 2017, 2018 and 2019, the Company recognized net revenues of $398, $714 and $478, respectively, from a client that is also a significant shareholder of the Company.

In the years ended December 31, 2017, the Company recognized net revenues of $5,400 from a client that was a non-consolidating affiliate of the Company. As of June 30, 2017, this non-consolidated affiliate ceased to be a related party.

Cost of revenue from services

The Company purchases certain services from its non-consolidating affiliates, mainly relating to training and recruitment, the costs of which are included in cost of revenue. For the years ended December 31, 2017, 2018 and 2019, cost of revenue includes an amount of $2,043, $1,094 and $521, respectively, attributable to the cost of such services provided by 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, the costs of which are included in selling, general and administrative expenses. For the years ended December 31, 2017, 2018 and 2019, selling, general and administrative expenses include an amount of $315, $191 and $101, respectively, attributable to the cost of such services provided by the Company’s non-consolidating affiliates.

During the years ended December 31, 2017 and 2018, the Company engaged a significant shareholder of the Company to provide services to the Company at a cost of $57 and $30, respectively.

Investment in equity affiliates

During the year ended December 31, 2017, the Company invested $496 in its non-consolidating affiliates.

During the year ended December 31, 2017, the Company recorded a charge of $2,849 related to an investment in one of its non-consolidating affiliates. This charge has been included in equity-method investment activity, net in the Company’s consolidated statement of income.

As of December 31, 2018 and 2019, the Company’s investments in its non-consolidating affiliates amounted to $836 and $0, respectively.

Others

During the year ended December 31, 2017, the Company entered into transactions with one of its non-consolidating affiliates for certain cost reimbursements amounting to $477.

During the year ended December 31, 2017, the Company entered into transactions with a client that is a significant shareholder of the Company for certain cost reimbursements amounting to $127.

Goodwill and intangible assets (Tables)

12 Months Ended

Dec. 31, 2019

Goodwill And Intangible Assets Disclosure [Abstract]

Changes in Goodwill

The following table presents the changes in goodwill for the years ended December 31, 2018 and 2019:

		As of December 31,
		2018		2019
Opening balance	$	1,337,122	$	1,393,832
Goodwill relating to acquisitions consummated during the period		91,936		185,381
Impact of measurement period adjustments		816		(988)
Effect of exchange rate fluctuations		(36,042)		(3,759)
Closing balance	$	1,393,832	$	1,574,466

The following table presents the changes in goodwill by reporting unit for the year ended December 31, 2019:

		BCMI	CGRLH	HMS		Total
Opening balance	$	398,601	512,296		482,935		1,393,832
Goodwill relating to acquisitions consummated during the period		20,072	44,365		120,944		185,381
Impact of measurement period adjustments		(380)	(151)		(457)		(988)
Effect of exchange rate fluctuations		(1,080)	(1,380)		(1,299)		(3,759)	)
Closing balance	$	417,213	555,130		602,123		1,574,466

Summary of Intangible Assets

The Company’s intangible assets are as follows:

	As of December 31, 2018						As of December 31,2019
	Gross carrying amount		Accumulated amortization & Impairment		Net		Gross carrying amount		Accumulated amortization & Impairment		Net
Customer-related intangible assets	$	368,558	$	306,582	$	61,976	$	415,375	$	329,724	$	85,651
Marketing-related intangible assets		54,714		46,591		8,123		84,180		50,217		33,963
Technology-related intangible assets		76,790		33,976		42,814		149,262		61,150		88,112
Other intangible assets		1,204		1,077		127		—		—		—
Intangible assets under development		64,047		—		64,047		26,646		3,511		23,135
	$	565,313	$	388,226	$	177,087	$	675,463	$	444,602	$	230,861

Estimated Amortization Schedule of Intangible Assets for Future Periods

The estimated amortization schedule for the Company’s intangible assets for future periods is set out below:

2020		70,355
2021		52,597
2022		36,920
2023		29,817
2024 and beyond		18,037
	$	207,726

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

12 Months Ended

Dec. 31, 2019

Dec. 31, 2018

Dec. 31, 2017

Other Nonoperating Income Expense [Abstract]

Government incentives

$ 3,976

$ 36,099

$ 26,882

Other income/(expense)

1,810

(338)

(3,296)

Other Income (expense), net

$ 5,786

$ 35,761

$ 23,586

^[1]

[1]

Selling, general and administrative expenses (Tables)

12 Months Ended

Dec. 31, 2019

Selling General And Administrative Expenses [Abstract]

Schedule of Selling, General and Administrative Expenses

Selling, general and administrative expenses consist of the following:

	Year ended December 31,
	2017		2018		2019
Personnel expenses	$	501,059	$	518,897	$	592,827
Operational expenses		178,573		166,437		192,107
Depreciation and amortization		9,829		8,531		9,967
	$	689,461	$	693,865	$	794,901

Income Taxes - Income Tax Expense (Benefit) Computed by Applying United States Federal Statutory Income Tax Rate to Income Before Income Taxes (Detail) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2019

Dec. 31, 2018

Dec. 31, 2017

Computed expected income tax expense

$ 399,417

$ 362,021

$ 320,583

^[1]

Statutory tax rates

21.00%

35.00%

$ 83,878

$ 76,024

$ 112,204

Increase (decrease) in income taxes resulting from:

Foreign tax rate differential

34,566

23,373

(25,224)

Tax benefit from tax holiday

(21,393)

(23,003)

(35,814)

Non-deductible expenses

2,152

3,245

3,985

Effect of change in tax rates

6,497

(147)

2,778

Change in valuation allowance

10,515

27,826

9,041

Unrecognized tax benefits

5,502

3,008

1,611

Employment related tax incentive

(5,239)

(3,243)

(1,918)

Other

^[2]

(21,942)

(26,320)

(6,921)

Total income tax expense (benefit)

$ 94,536

$ 80,763

$ 59,742

^[1]

[1]

[2]

Following the transfer/closure of certain affiliated entities, deferred tax liabilities recorded against the outside basis difference were reversed amounting to $9,600, $18,510, $3,782 during the year ended December 31, 2017, 2018 and 2019. Additionally, during the year ended December 31, 2019 the company created a deferred tax asset on the impairment of one of its intercompany investments for income tax purposes amounting to $8,069. It was not more likely than not that the resulting net deferred tax asset would be realized. Therefore, a full valuation allowance was established to offset the reduction in deferred tax liabilities.

Long-Term Debt - Summary of Long Term Debt (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Total	$ 1,373,305	$ 1,009,128
Current portion of long-term debt	33,509	33,483
Long-term debt, less current portion	1,339,796	975,645
Credit facility, Net of Amortization Expenses
Debt Instrument [Line Items]
Total	627,359	660,841
3.70% Senior Notes, Net of Debt Amortization Expenses
Debt Instrument [Line Items]
Total	348,814	$ 348,287
3.375% Senior Notes, Net of Debt Amortization Expenses
Debt Instrument [Line Items]
Total	$ 397,132

Selling, General and Administrative Expenses - Schedule of Selling, General and Administrative Expenses (Detail) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2019

Dec. 31, 2018

Dec. 31, 2017

Component Of Operating Other Cost And Expense [Line Items]

Component Of Operating Other Cost And Expense [Line Items]

$ 794,901

$ 693,865

$ 689,461

^[1]

Personnel expenses

Component Of Operating Other Cost And Expense [Line Items]

592,827

518,897

501,059

Operational expenses

Depreciation and amortization

192,107

166,437

178,573

Component Of Operating Other Cost And Expense [Line Items]

$ 9,967

$ 8,531

$ 9,829

[1]

Summary of significant accounting policies

12 Months Ended

Dec. 31, 2019

Summary of significant accounting policies

2. Summary of significant accounting policies

(a) Basis of preparation and principles of consolidation

(b) Use of estimates

2. Summary of significant accounting policies (Continued)

Customer-related intangible assets		2-11 years
Marketing-related intangible assets		2-8 years
Technology-related intangible assets		2-8 years
Other intangible assets		3 years

2. Summary of significant accounting policies (Continued)

(d) Financial instruments and concentration of credit risk

(e) Accounts receivable

(f) Revenue Recognition (effective January 1, 2018)

2. Summary of significant accounting policies (Continued)

Significant judgements

(g) Changes in accounting policies

2. Summary of significant accounting policies (Continued)

As a result of the Company’s adoption of ASC 842, the Company recognized additional lease liabilities of $328,978 and ROU assets of $309,687.

Leases (effective January 1, 2019)

Leases with a lease term of 12 months or less from the commencement date that do not contain a purchase option are recognized as an expense on a straight-line basis over the lease term.

Significant judgements

2. Summary of significant accounting policies (Continued)

Impact on consolidated financial statements

The following table summarizes the impact of the Company’s adoption of Topic 842 on its consolidated financial statements as of January 1, 2019.

	As reported December 31, 2018	Adoption of ASC 842 Increase/(Decrease)		Balance as of January 1, 2019
Prepaid expenses and other current assets	212,477	(3,529)	¹	208,948
Operating lease ROU assets	-	273,732		273,732
Other assets: Finance lease ROU assets	-	35,955	⁶	35,955
Other assets	155,159	(5,126)	³	150,033
Property, plant and equipment, net	212,715	(2,343)	²	210,372

Accrued expenses and other current liabilities	571,350	(1,123)	⁴	570,227
Operating leases liability (current)	-	42,200		42,200
Operating leases liability (non-current)	-	258,378		258,378
Other liabilities	165,226	(767)	⁵	164,459

Includes prepaid rent amounting to $3,160 and leasehold land amounting to $369, which have been reclassified to operating lease ROU assets and finance lease ROU assets, respectively.

Represents vehicles recognized as capital leases under ASC 840 and reclassified as a finance lease ROU asset.

Includes prepaid rent amounting to $284 and leasehold land amounting to $4,842, which have been reclassified to operating lease ROU assets and finance lease ROU assets, respectively.

Includes accrued lease liabilities of $25,728 adjusted with operating lease ROU assets offset by additional finance lease liabilities of $24,961 recognized upon the adoption of ASC 842.

The balance is included in “other assets” in the consolidated balance sheet.

(h) Reclassification

(i) Cash and cash equivalents

Cash and cash equivalents consist of cash and bank balances and all highly liquid investments purchased with an original maturity of three months or less.

2. Summary of significant accounting policies (Continued)

(j) Short-term investments

(k) Property, plant and equipment, net

		Years
Buildings		40
Furniture and fixtures		4
Computer equipment and servers		4
Plant, machinery and equipment		4
Computer software		4-7
Leasehold improvements		Lease period or 10 Years, whichever is less
Vehicles		3-4

(l) Impairment of long-lived assets

(m) Foreign currency

2. Summary of significant accounting policies (Continued)

(n) Derivative instruments and hedging activities

(o) Income taxes

2. Summary of significant accounting policies (Continued)

(p) Employee benefit plans

(q) Deferred Compensation Plans

(r) Stock-based compensation

(s) Accelerated Share Repurchase

2. Summary of significant accounting policies (Continued)

(t) Government incentives

(u) Earnings (loss) per share

(v) Commitments and contingencies

(w) Debt restructuring

(x) Recently issued accounting pronouncements

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

The Company has adopted the following recently released accounting standards:

2. Summary of significant accounting policies (Continued)

In addition, the following recently released accounting standards have not yet been adopted by the Company.

2. Summary of significant accounting policies (Continued)

Other Income (expense), net

12 Months Ended

Dec. 31, 2019

Other Nonoperating Income Expense [Abstract]

Other Income (expense), net

29. Other Income (expense), net

	Year ended December 31,
	2017			2018			2019
Government incentives	$	26,882		$	36,099		$	3,976
Other income/(expense)		(3,296	)		(338	)		1,810
Other Income (expense), net	$	23,586		$	35,761		$	5,786

Quarterly financial data (unaudited) (Tables)

12 Months Ended

Dec. 31, 2019

Quarterly Financial Information Disclosure [Abstract]

Quarterly Financial Data

	Three months ended								Year ended
	March 31, 2019		June 30, 2019		September 30, 2019		December 31, 2019		December 31, 2019
Total net revenues	$	809,206	$	881,799	$	888,799	$	940,739	$	3,520,543
Gross profit	$	290,069	$	310,555	$	315,140	$	310,091	$	1,225,855
Income from operations	$	90,072	$	106,202	$	113,584	$	119,518	$	429,376
Income before equity-method investment activity, net and income tax expense	$	79,320	$	94,970	$	110,794	$	114,349	$	399,433
Net Income	$	60,841	$	73,722	$	88,120	$	82,198	$	304,881
Net income attributable to Genpact Limited common shareholders	$	60,841	$	73,722	$	88,120	$	82,198	$	304,881
Earnings per common share attributable to Genpact Limited common shareholders
Basic	$	0.32	$	0.39	$	0.46	$	0.43	$	1.60
Diluted	$	0.31	$	0.38	$	0.45	$	0.42	$	1.56
Weighted average number of common shares used in computing earnings per common share attributable to Genpact Limited common shareholders
Basic		189,451,845		190,163,359		190,599,049		190,083,647		190,074,475
Diluted		193,394,208		194,766,047		195,890,841		196,592,325		195,160,855

31. Quarterly financial data (unaudited) (Continued)

	Three months ended								Year ended
	March 31, 2018		June 30, 2018		September 30, 2018		December 31, 2018		December 31, 2018
Total net revenues	$	688,912	$	728,561	$	747,978	$	835,339	$	3,000,790
Gross profit	$	244,588	$	265,663	$	266,566	$	302,205	$	1,079,022
Income from operations	$	63,761	$	79,522	$	94,028	$	110,841	$	348,152
Income before Equity method investment activity, net and income tax expense	$	76,009	$	81,668	$	97,724	$	106,632	$	362,033
Net Income	$	63,934	$	64,574	$	73,603	$	79,147	$	281,258
Net (income) loss attributable to redeemable non-controlling interest	$	761	$	-	$	-	$	-	$	761
Net income attributable to Genpact Limited common shareholders	$	64,695	$	64,574	$	73,603	$	79,147	$	282,019
Earnings per common share attributable to Genpact Limited common shareholders
Basic	$	0.34	$	0.34	$	0.39	$	0.42	$	1.48
Diluted	$	0.33	$	0.33	$	0.38	$	0.41	$	1.45
Weighted average number of common shares used in computing earnings per common share attributable to Genpact Limited common shareholders
Basic		192,816,626		190,132,664		190,024,924		189,724,744		190,674,740
Diluted		196,288,569		193,365,974		193,115,769		193,149,836		193,980,038

Interest income (expense), net (Tables)

12 Months Ended

Dec. 31, 2019

Banking And Thrift Interest [Abstract]

Schedule of Interest Income (Expense), Net

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

	Year ended December 31,
	2017			2018			2019
Interest income	$	8,182		$	11,388		$	7,321
Interest expense		(39,917	)		(48,507	)		(50,779	)
Interest income (expense), net	$	(31,735	)	$	(37,119	)	$	(43,458	)

Employee Benefit Plans - Weighted Average Assumptions used to Determine Benefit Obligations, Mexican Plan (Detail) - Benefit Obligations Of Mexican Plan	Dec. 31, 2019	Dec. 31, 2018
Defined Benefit Plan Disclosure [Line Items]
Discount rate	7.60%	9.25%
Rate of increase in compensation per annum	5.50%	5.50%

Selling, general and administrative expenses

12 Months Ended

Dec. 31, 2019

Selling General And Administrative Expenses [Abstract]

22. Selling, general and administrative expenses

Selling, general and administrative expenses consist of the following:

	Year ended December 31,
	2017		2018		2019
Personnel expenses	$	501,059	$	518,897	$	592,827
Operational expenses		178,573		166,437		192,107
Depreciation and amortization		9,829		8,531		9,967
	$	689,461	$	693,865	$	794,901

Short-Term Borrowings - Additional Information (Detail) - USD ($)	1 Months Ended	12 Months Ended
	Aug. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Aug. 09, 2018	Aug. 08, 2018
Line Of Credit Facility [Line Items]
Fund-based and non-fund-based credit facilities limits available		$ 14,307,000	$ 14,281,000
Utilization of credit facility for non fund-based usage		7,486,000	7,389,000
Credit facility, amount utilized		72,098,000	297,098,000
Short-term borrowings		$ 70,000,000	$ 295,000,000
Revolving credit facility, expiration month and year		Aug. 08, 2023
Margin over LIBOR	1.375%	1.375%	1.375%
Percentage of commitment fee		0.20%	0.20%
Revolving Credit Facility
Line Of Credit Facility [Line Items]
Credit facility, maximum borrowing capacity				$ 500,000,000	$ 350,000,000
Non-Fund-Based Credit Facility
Line Of Credit Facility [Line Items]
Credit facility, amount utilized		$ 2,098,000	$ 2,098,000
Fund-Based Credit Facility
Line Of Credit Facility [Line Items]
Margin over LIBOR		1.375%	1.375%

Guarantor Financial Information - Condensed Consolidating Statement of Income (Loss) (Detail) - USD ($)
$ in Thousands

3 Months Ended

12 Months Ended

Dec. 31, 2019

Sep. 30, 2019

Jun. 30, 2019

Mar. 31, 2019

Dec. 31, 2018

Sep. 30, 2018

Jun. 30, 2018

Mar. 31, 2018

Dec. 31, 2019

Dec. 31, 2018

Dec. 31, 2017

$ 940,739

$ 888,799

$ 881,799

$ 809,206

$ 835,339

$ 747,978

$ 728,561

$ 688,912

$ 3,520,543

$ 3,000,790

$ 2,736,929

^[1]

2,294,688

1,921,768

1,681,438

^[1]

310,091

315,140

310,555

290,069

302,205

266,566

265,663

244,588

1,225,855

1,079,022

1,055,491

^[1]

794,901

693,865

689,461

^[1]

32,612

38,850

36,412

^[1]

(31,034)

(1,845)

(1,661)

^[1]

119,518

113,584

106,202

90,072

110,841

94,028

79,522

63,761

429,376

348,152

331,279

^[1]

7,729

15,239

1,996

^[1]

(43,458)

(37,119)

(31,735)

^[1]

Income before equity-method investment activity, net and income tax expense

5,786

35,761

23,586

^[1]

114,349

110,794

94,970

79,320

106,632

97,724

81,668

76,009

399,433

362,033

325,126

^[1]

Gain (loss) on equity-method investment activity, net

(16)

(12)

(4,543)

^[1]

399,417

362,021

320,583

^[1]

94,536

80,763

59,742

^[1]

Net loss attributable to redeemable non-controlling interest

82,198

88,120

73,722

60,841

79,147

73,603

64,574

63,934

304,881

281,258

260,841

^[1]

761

2,270

^[1]

Net income attributable to Genpact Limited shareholders

$ 82,198

$ 88,120

$ 73,722

$ 60,841

$ 79,147

$ 73,603

$ 64,574

$ 64,695

304,881

282,019

263,111

^[1]

Eliminations

(59,657)

(50,356)

(46,722)

(59,657)

(50,356)

(46,722)

(59,657)

(50,422)

(69,619)

Income before equity-method investment activity, net and income tax expense

22,897

22,897

Gain (loss) on equity-method investment activity, net

(477,638)

(532,764)

(359,475)

(477,638)

(532,698)

(336,578)

Net income attributable to Genpact Limited shareholders

(477,638)

(532,698)

(336,578)

(477,638)

(532,698)

(336,578)

Issuer/Subsidiary | Reportable Legal Entities

59,657

50,356

46,722

59,657

50,356

46,722

10,753

11,324

9,859

(17,599)

(3,412)

48,904

56,583

40,275

613

449

3,312

Intercompany interest income (expense), net

(22,356)

(16,504)

(11,375)

76,905

77,857

47,547

Income before equity-method investment activity, net and income tax expense

18,391

104,096

118,385

98,150

Gain (loss) on equity-method investment activity, net

21,599

62,501

(15,058)

125,695

180,886

83,092

6,516

6,124

7,435

Net income attributable to Genpact Limited shareholders

119,179

174,762

75,657

119,179

174,762

75,657

Parent Company | Reportable Legal Entities

5,188

(5,188)

31,475

23,703

21,076

(31,475)

(28,891)

(21,076)

Intercompany interest income (expense), net

119

845

(22,206)

(19,279)

(10,148)

Income before equity-method investment activity, net and income tax expense

(53,562)

(47,325)

(31,222)

Gain (loss) on equity-method investment activity, net

358,443

346,960

294,333

304,881

299,635

263,111

Net income attributable to Genpact Limited shareholders

304,881

299,635

263,111

304,881

299,635

263,111

Non-Guarantor Subsidiaries | Reportable Legal Entities

3,520,543

3,000,790

2,736,929

2,294,688

1,916,580

1,681,438

1,225,855

1,084,210

1,055,491

812,330

709,260

728,145

32,612

38,802

36,412

(31,034)

15,754

1,751

411,947

320,394

289,183

6,997

13,945

(1,318)

Intercompany interest income (expense), net

(21,102)

(20,615)

(20,360)

(54,699)

(58,578)

(37,399)

Income before equity-method investment activity, net and income tax expense

5,756

35,761

5,195

348,899

290,907

235,301

Gain (loss) on equity-method investment activity, net

97,580

123,291

75,657

446,479

414,198

310,958

88,020

74,639

52,307

Net loss attributable to redeemable non-controlling interest

358,459

339,559

258,651

761

2,270

Net income attributable to Genpact Limited shareholders

$ 358,459

$ 340,320

$ 260,921

[1]

Related Party Transactions - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Related Party Transaction [Line Items]
Investment in equity affiliates		$ 836
Affiliate of Significant Shareholder
Related Party Transaction [Line Items]
Recognized net revenues	$ 478	714	$ 398
Non-Consolidating Affiliates
Related Party Transaction [Line Items]
Recognized net revenues			5,400
Cost of revenue	521	1,094	2,043
Selling, general and administrative expenses, net of recovery	101	191	315
Investment in equity affiliates			496
Charges to equity-method investment			2,849
Investment in equity affiliates	$ 0	836
Cost reimbursements to non-consolidating affiliates			477
Significant Shareholder of Company
Related Party Transaction [Line Items]
Selling, general and administrative expenses, net of recovery		$ 30	57
Cost reimbursements to non-consolidating affiliates			$ 127

Cash and cash equivalents

12 Months Ended

Dec. 31, 2019

Cash And Cash Equivalents [Abstract]

Cash and cash equivalents

4. Cash and cash equivalents

	As of December 31,
	2018		2019
Cash and other bank balances	$	368,396	$	467,096
Total	$	368,396	$	467,096

Summary of significant accounting policies (Tables)

12 Months Ended

Dec. 31, 2019

Estimated Useful Lives of Intangible Assets Acquired

Customer-related intangible assets		2-11 years
Marketing-related intangible assets		2-8 years
Technology-related intangible assets		2-8 years
Other intangible assets		3 years

Summary of Impact of Adoption of Topic 842 on consolidated financial statements

The following table summarizes the impact of the Company’s adoption of Topic 842 on its consolidated financial statements as of January 1, 2019.

	As reported December 31, 2018	Adoption of ASC 842 Increase/(Decrease)		Balance as of January 1, 2019
Prepaid expenses and other current assets	212,477	(3,529)	¹	208,948
Operating lease ROU assets	-	273,732		273,732
Other assets: Finance lease ROU assets	-	35,955	⁶	35,955
Other assets	155,159	(5,126)	³	150,033
Property, plant and equipment, net	212,715	(2,343)	²	210,372

Accrued expenses and other current liabilities	571,350	(1,123)	⁴	570,227
Operating leases liability (current)	-	42,200		42,200
Operating leases liability (non-current)	-	258,378		258,378
Other liabilities	165,226	(767)	⁵	164,459

Includes prepaid rent amounting to $3,160 and leasehold land amounting to $369, which have been reclassified to operating lease ROU assets and finance lease ROU assets, respectively.

Represents vehicles recognized as capital leases under ASC 840 and reclassified as a finance lease ROU asset.

Includes prepaid rent amounting to $284 and leasehold land amounting to $4,842, which have been reclassified to operating lease ROU assets and finance lease ROU assets, respectively.

Includes accrued lease liabilities of $25,728 adjusted with operating lease ROU assets offset by additional finance lease liabilities of $24,961 recognized upon the adoption of ASC 842.

The balance is included in “other assets” in the consolidated balance sheet.

Schedule of Estimated Economic Useful Lives of Property Plant and Equipment

The Company depreciates and amortizes all property, plant and equipment using the straight-line method over the following estimated economic useful lives of the assets:

		Years
Buildings		40
Furniture and fixtures		4
Computer equipment and servers		4
Plant, machinery and equipment		4
Computer software		4-7
Leasehold improvements		Lease period or 10 Years, whichever is less
Vehicles		3-4

Derivative Financial Instruments - Cash Flow Hedges, Gains (Losses) Recorded as Component of Other Comprehensive Income (Loss) or Other Comprehensive Income (Detail) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2019

Dec. 31, 2018

Dec. 31, 2017

Opening balance, before-tax amount

$ (2,411)

$ 50,529

$ 37,461

Net gains (losses) reclassified into statement of income on completion of hedged transactions (Note a)

19,401

9,336

54,494

Changes in fair value of effective portion of outstanding derivatives, net, before-tax amount

17,686

(43,604)

67,562

Gain (loss) on cash flow hedging derivatives, net, before-tax amount

(1,715)

(52,940)

13,068

Closing balance, before-tax amount

(4,126)

(2,411)

50,529

Opening balance, tax (expense) or benefit

(5,524)

^[1]

(14,436)

^[1]

(13,979)

Net gains (losses) reclassified into statement of income on completion of hedged transactions (Note a)

(7,212)

^[1]

(1,073)

^[1]

(17,725)

Changes in fair value of effective portion of outstanding derivatives, net, tax (expense) or benefit

(3,154)

^[1]

5,574

^[1]

(18,182)

Gain (loss) on cash flow hedging derivatives, net, tax (expense) or benefit

4,058

^[1]

6,647

^[1]

(457)

Closing balance, tax (expense) or benefit

^[1]

(1,466)

(5,524)

(14,436)

Opening balance, net of tax amount

(7,935)

36,093

23,482

Net gains (losses) reclassified into statement of income on completion of hedged transactions (Note a)

12,189

8,263

36,769

Changes in fair value of effective portion of outstanding derivatives, net, net of tax amount

14,532

(38,030)

49,380

Gain (loss) on cash flow hedging derivatives, net of taxes amount

2,343

(46,293)

12,611

Closing balance, net of tax amount

$ (5,592)

(7,935)

$ 36,093

ASU 2018-02

Adoption of ASU 2018-02 (refer note 25)

^[1]

2,265

Adoption of ASU 2018-02 (refer note 25)

$ 2,265

[1]	*The tax (expense) benefit includes the effect of novating certain hedging instruments as part of an intercompany transfer.

Summary of Significant Accounting Policies - Summary of Impact of Adoption of Topic 842 on consolidated financial statements (Parenthetical) (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Jan. 01, 2019
Revenue Recognition [Line Items]
Operating lease ROU assets	$ 330,854
Finance lease ROU assets	33,484
Topic 842
Revenue Recognition [Line Items]
Operating lease ROU assets		$ 273,732
Finance lease ROU assets		$ 35,955
Prepaid Rent as Component of Prepaid Expenses and Other Current Assets
Revenue Recognition [Line Items]
Operating lease ROU assets	3,160
Leasehold Land as Component of Prepaid Expenses and Other Current Assets
Revenue Recognition [Line Items]
Finance lease ROU assets	369
Prepaid Rent as Component of Other Assets
Revenue Recognition [Line Items]
Operating lease ROU assets	284
Leasehold Land as Component of Other Assets
Revenue Recognition [Line Items]
Finance lease ROU assets	4,842
Accrued Lease Liabilities as Component of Accrued Expenses and Other Current Liabilities
Revenue Recognition [Line Items]
Operating lease ROU assets	4,562
Accrued Expenses and Other Current Liabilities \| Topic 842
Revenue Recognition [Line Items]
Additional current portion of finance lease liabilities	3,439
Accrued Lease Liabilities as Component of Other Liabilities
Revenue Recognition [Line Items]
Operating lease ROU assets	25,728
Other Liabilities \| Topic 842
Revenue Recognition [Line Items]
Additional finance lease liabilities	$ 24,961

Quarterly Financial Data (Unaudited) - Quarterly Financial Data (Detail) - USD ($)
$ / shares in Units, $ in Thousands

3 Months Ended

12 Months Ended

Dec. 31, 2019

Sep. 30, 2019

Jun. 30, 2019

Mar. 31, 2019

Dec. 31, 2018

Sep. 30, 2018

Jun. 30, 2018

Mar. 31, 2018

Dec. 31, 2019

Dec. 31, 2018

Dec. 31, 2017

^[1]

Quarterly Financial Information Disclosure [Abstract]

$ 940,739

$ 888,799

$ 881,799

$ 809,206

$ 835,339

$ 747,978

$ 728,561

$ 688,912

$ 3,520,543

$ 3,000,790

$ 2,736,929

310,091

315,140

310,555

290,069

302,205

266,566

265,663

244,588

1,225,855

1,079,022

1,055,491

Income before equity-method investment activity, net and income tax expense

119,518

113,584

106,202

90,072

110,841

94,028

79,522

63,761

429,376

348,152

331,279

114,349

110,794

94,970

79,320

106,632

97,724

81,668

76,009

399,433

362,033

325,126

Net Income

82,198

88,120

73,722

60,841

79,147

73,603

64,574

63,934

304,881

281,258

260,841

Net loss attributable to redeemable non-controlling interest

761

2,270

Net income attributable to Genpact Limited common shareholders

$ 82,198

$ 88,120

$ 73,722

$ 60,841

$ 79,147

$ 73,603

$ 64,574

$ 64,695

$ 304,881

$ 282,019

$ 263,111

Earnings per common share attributable to Genpact Limited common shareholders

$ 0.43

$ 0.46

$ 0.39

$ 0.32

$ 0.42

$ 0.39

$ 0.34

$ 1.60

$ 1.48

$ 1.36

Weighted average number of common shares used in computing earnings per common share attributable to Genpact Limited common shareholders

$ 0.42

$ 0.45

$ 0.38

$ 0.31

$ 0.41

$ 0.38

$ 0.33

$ 1.56

$ 1.45

$ 1.34

190,083,647

190,599,049

190,163,359

189,451,845

189,724,744

190,024,924

190,132,664

192,816,626

190,074,475

190,674,740

193,864,755