0001564590-20-039007 | 10-Q | XBRL Viewer

Other Income (expense), net

6 Months Ended

Jun. 30, 2020

Other Nonoperating Income Expense [Abstract]

27. Other income (expense), net

	Three months ended June 30,					Six months ended June 30,
	2019		2020		2019			2020
Government incentives	$	—	$	—	$		3,976	$	—
Other income (expense)		560		2,920			387		(14	)
Other income (expense), net	$	560	$	2,920	$		4,363	$	(14	)

Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Current assets
Cash and cash equivalents	$ 867,363	$ 467,096
Accounts receivable, net of reserve for doubtful receivables of $29,969 and allowance for credit losses of $31,903 as of December 31, 2019 and June 30, 2020, respectively	868,781	914,255
Prepaid expenses and other current assets	180,083	170,325
Total current assets	1,916,227	1,551,676
Property, plant and equipment, net	233,758	254,035
Operating lease right-of-use assets	350,818	330,854
Deferred tax assets	102,973	89,715
Intangible assets, net	195,594	230,861
Goodwill	1,557,011	1,574,466
Contract cost assets	210,752	205,498
Other assets, net of reserve for doubtful assets of $0 and allowance for credit losses of $2,566 as of December 31, 2019 and June 30, 2020, respectively	278,953	217,079
Total assets	4,846,086	4,454,184
Current liabilities
Short-term borrowings	495,000	70,000
Current portion of long-term debt	33,523	33,509
Accounts payable	19,182	21,981
Income taxes payable	65,592	43,186
Accrued expenses and other current liabilities	606,473	683,871
Operating leases liability	63,546	57,664
Total current liabilities	1,283,316	910,211
Long-term debt, less current portion	1,323,583	1,339,796
Operating leases liability	325,692	302,100
Deferred tax liabilities	3,358	3,990
Other liabilities	249,523	208,916
Total liabilities	3,185,472	2,765,013
Shareholders' equity
Preferred shares, $0.01 par value, 250,000,000 authorized, none issued
Common shares, $0.01 par value, 500,000,000 authorized, 190,118,181 and 190,721,373 issued and outstanding as of December 31, 2019 and June 30, 2020, respectively	1,903	1,896
Additional paid-in capital	1,590,017	1,570,575
Retained earnings	710,382	648,656
Accumulated other comprehensive income (loss)	(641,688)	(531,956)
Total equity	1,660,614	1,689,171
Commitments and contingencies
Total liabilities and equity	$ 4,846,086	$ 4,454,184

Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Statement Of Income And Comprehensive Income [Abstract]
Net income (loss)	$ 62,161	$ 73,722	$ 147,859	$ 134,563
Other comprehensive income:
Currency translation adjustments	5,236	4,236	(73,065)	14,727
Net income (loss) on cash flow hedging derivatives, net of taxes	14,356	(113)	(38,749)	13,043
Retirement benefits, net of taxes	546	217	2,082	427
Other comprehensive income (loss)	20,138	4,340	(109,732)	28,197
Comprehensive income (loss)	$ 82,299	$ 78,062	$ 38,127	$ 162,760

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

Employee benefit plans (Tables)

6 Months Ended

Jun. 30, 2020

Compensation And Retirement Disclosure [Abstract]

Net Defined Benefit Plan Costs

Net defined benefit plan costs for the three and six months ended June 30, 2019 and 2020 include the following components:

	Three months ended June 30,						Six months ended June 30,
	2019			2020			2019				2020
Service costs	$	2,358		$	2,742		$	4,331		$		5,669
Interest costs		1,269			1,274			2,341				2,631
Amortization of actuarial loss		280			617			597				1,268
Expected return on plan assets		(691	)		(1,117	)		(1,324	)			(2,298	)
Net defined benefit plan costs	$	3,216		$	3,516		$	5,945		$		7,270

Amount Contributed to Defined Contribution Plans in Various Jurisdictions

During the three and six months ended June 30, 2019 and 2020, the Company contributed the following amounts to defined contribution plans in various jurisdictions:

	Three months ended June 30,				Six months ended June 30,
	2019		2020		2019		2020
India	$	7,387	$	6,872	$	13,952	$	15,073
U.S.		3,814		4,858		9,021		9,281
U.K.		4,233		2,910		6,656		5,883
China		4,645		3,339		9,418		7,262
Other regions		1,787		2,122		2,856		4,237
Total	$	21,866	$	20,101	$	41,903	$	41,736

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

Jun. 30, 2020

Dec. 31, 2019

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

Derivative instruments, assets

^[1],[2]

$ 9,309

$ 21,309

Deferred compensation plan assets

21,837

^[1],[3]

11,208

Total, assets

31,146

32,517

Earn out consideration

^[4],[5]

21,935

22,184

Derivative instruments, liabilities

^[2],[4]

69,228

24,239

Deferred compensation plan liability

21,375

^[4],[6]

10,943

Total, liabilities

112,538

57,366

Fair Value, Inputs, Level 2

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

Derivative instruments, assets

^[1],[2]

9,309

21,309

Total, assets

9,309

21,309

Derivative instruments, liabilities

^[2],[4]

69,228

24,239

Total, liabilities

69,228

24,239

Fair Value, Inputs, Level 3

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

Deferred compensation plan assets

21,837

^[1],[3]

11,208

Total, assets

21,837

11,208

Earn out consideration

^[4],[5]

21,935

22,184

Deferred compensation plan liability

21,375

^[4],[6]

10,943

Total, liabilities

$ 43,310

$ 33,127

[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

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

6 Months Ended

Jun. 30, 2020

Jun. 30, 2019

Operating activities

Net income (loss)

$ 147,859

$ 134,563

Change in operating assets and liabilities:

(Increase) decrease in accounts receivable

38,783

(86,329)

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

(137,605)

(68,115)

Decrease in accounts payable

(4,418)

(17,407)

Increase (decrease) in accrued expenses, other current liabilities, operating lease liabilities and other liabilities

(32,371)

23,730

Increase in income taxes payable

23,112

28,255

Net cash provided by operating activities

173,059

121,042

Depreciation and amortization

58,165

45,708

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

1,121

864

Amortization of acquired intangible assets

21,438

16,605

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

9,973

3,511

Reserve for doubtful receivables/allowance for credit losses

1,055

4,881

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

4,085

3,107

Stock-based compensation expense

36,331

39,987

Deferred income taxes

(3,416)

(4,242)

Write-down of operating lease right-of-use assets and other assets

^[1]

10,244

Others, net

(1,297)

(4,076)

Investing activities

Purchase of property, plant and equipment

(33,127)

(30,392)

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

(6,449)

(16,501)

Proceeds from sale of property, plant and equipment

388

1,562

Payment for business acquisitions, net of cash acquired

(6,305)

Net cash used for investing activities

(39,188)

(51,636)

Financing activities

Repayment of finance lease obligations

(4,065)

(4,102)

Payment of debt issuance costs

(620)

Repayment of long-term debt

(17,000)

Proceeds from short-term borrowings

455,000

50,000

Repayment of short-term borrowings

(30,000)

(55,000)

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

12,420

11,477

Payment for net settlement of stock-based awards

(29,414)

(2,729)

Payment of earn-out consideration

(10,470)

Dividend paid

(37,138)

(32,307)

Net cash (used for) provided by financing activities

304,162

(60,131)

Payment for stock repurchased and retired (including expenses related to stock repurchase)

(45,021)

Effect of exchange rate changes

(37,766)

359

Net increase in cash and cash equivalents

438,033

9,275

Cash and cash equivalents at the beginning of the period

467,096

368,396

Cash and cash equivalents at the end of the period

867,363

378,030

Supplementary information

Cash paid during the period for interest

24,397

23,384

Cash paid during the period for income taxes, net of refund

$ 95,834

$ 37,060

[1]	See note 29 for additional information about other operating (income) expense, net for the three and six months ended June 30, 2020.

Summary of Significant Accounting Policies - Summary of Impact of Adoption of Topic 326 on consolidated financial statements (Parenthetical) (Detail) $ in Thousands	Jan. 01, 2020 USD ($)
Other Assets \| ASC 326 \| Adoption of Topic 326 Increase/(Decrease)
Schedule Of Significant Accounting Policies [Line Items]
Expected credit loss on deferred billings	$ 7,858

Derivative Financial Instruments - Additional Information (Detail) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Derivative [Line Items]
Gains (losses) recognized in income on ineffective portion of derivatives and excluded from effectiveness testing	$ 0	$ 0	$ 0	$ 0
Forward Foreign Exchange Contracts \| Maximum
Derivative [Line Items]
Derivative financial instrument contracts, maturity period			42 months
Interest Rate Swaps \| Maximum
Derivative [Line Items]
Derivative financial instrument contracts, maturity period			42 months

Long-term debt (Tables)

6 Months Ended

Jun. 30, 2020

Debt Disclosure [Abstract]

Maturity Profile of Term Loan Outstanding Net of Debt Amortization Expense

The maturity profile of the term loan outstanding as of June 30, 2020, net of debt amortization expense, is as follows:

Year ended	Amount
2020	$	16,756
2021		33,537
2022		33,564
2023		526,750
Total	$	610,607

Summary of Long Term Debt

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

	As of December 31, 2019		As of June 30, 2020
Credit facility, net of debt amortization expense		627,359		610,607
2017 Senior Notes, net of debt amortization expense		348,814		349,077
2019 Senior Notes, net of debt amortization expense		397,132		397,422
Total	$	1,373,305	$	1,357,106
Current portion		33,509		33,523
Non-current portion		1,339,796		1,323,583
Total	$	1,373,305	$	1,357,106

- 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

Derivative financial instruments

6 Months Ended

Jun. 30, 2020

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 its foreign currency assets and liabilities and on foreign currency denominated forecasted cash flows and interest rates. The Company has established risk management policies, including the use of derivative financial instruments to hedge foreign currency assets and liabilities, foreign currency denominated forecasted cash flows and interest rate risk. 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 during a period of up to 42 months and the forecasted transactions are expected to occur during the same period.

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, 2019		As of June 30, 2020			As of December 31, 2019			As of June 30, 2020
Foreign exchange forward contracts denominated in:
United States Dollars (sell) Indian Rupees (buy)	$	1,305,000	$	1,072,000		$	(5,740	)	$	(37,073	)
United States Dollars (sell) Philippines Peso (buy)		66,600		51,000			462			1,036
Euro (sell) United States Dollars (buy)		122,337		142,393			4,135			3,212
Singapore Dollars (buy) United States Dollars (sell)		10,017		10,017			38			(325	)
Euro (sell) Romanian Leu (buy)		26,918		20,232			(314	)		(110	)
Japanese Yen (sell) Chinese Renminbi (buy)		29,350		25,937			(258	)		(371	)
Pound Sterling (sell) United States Dollars (buy)		9,089		4,552			383			490
Australian Dollars (sell) United States Dollars (buy)		35,972		—			1,924			—
United States Dollars (sell) Hungarian Font (buy)		20,500		25,000			162			(819	)
Hungarian Font (Sell) Euro (buy)		9,534		9,554			(157	)		320
Australian Dollars (sell) Indian Rupees (buy)		—		92,130			—			(3,534	)
United States Dollars (sell) Mexican Peso (buy)		—		12,500			—			139
United States Dollars (Sell) Brazilian Real (buy)		—		1,000			—			(14	)
Interest rate swaps (floating to fixed)		477,604		501,965			(3,565	)		(22,870	)
							(2,930	)		(59,919	)

(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 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.

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 revenues 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.

7. Derivative financial instruments (Continued)

The fair value 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, 2019		As of June 30, 2020		As of December 31, 2019			As of June 30, 2020
Assets
Prepaid expenses and other current assets	$	16,214	$	5,652		$	2,009		$	2,047
Other assets	$	3,086	$	1,610		$	—		$	—

Liabilities
Accrued expenses and other current liabilities	$	6,152	$	27,016		$	814		$	7,631
Other liabilities	$	17,273	$	34,581		$	—		$	—

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) (“OCI”), and the related tax effects are summarized below:

	Three months ended June 30,																		Six months ended June 30,
	2019									2020									2019									2020
	Before Tax amount			Tax (Expense) or Benefit*			Net of tax Amount			Before Tax amount			Tax (Expense) or Benefit*			Net of tax Amount			Before Tax amount			Tax (Expense) or Benefit*			Net of tax Amount			Before Tax amount			Tax (Expense) or Benefit*			Net of tax Amount
Opening balance	$	12,798		$	(7,577	)	$	5,221		$	(70,866	)	$	12,169		$	(58,697	)	$	(2,411	)	$	(5,524	)	$	(7,935	)	$	(4,126	)	$	(1,466	)	$	(5,592	)
Net gains (losses) reclassified into statement of income on completion of hedged transactions		5,997			(1,864	)		4,133			(4,653	)		654			(3,999	)		9,190			(3,603	)		5,587			(913	)		(307	)		(1,220	)
Changes in fair value of effective portion of outstanding derivatives, net		4,384			(364	)		4,020			11,878			(1,521	)		10,357			22,786			(4,156	)		18,630			(51,122	)		11,153			(39,969	)
Gain/(loss) on cash flow hedging derivatives, net		(1,613	)		1,500			(113	)		16,531			(2,175	)		14,356			13,596			(553	)		13,043			(50,209	)		11,460			(38,749	)
Closing balance	$	11,185		$	(6,077	)	$	5,108		$	(54,335	)	$	9,994		$	(44,341	)	$	11,185		$	(6,077	)	$	5,108		$	(54,335	)	$	9,994		$	(44,341	)

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

7. Derivative financial instruments (Continued)

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



	Amount of Gain (Loss)													Amount of Gain (Loss) reclassified
	recognized in OCI on												Location of Gain (Loss)	from OCI into Statement of Income
Derivatives in	Derivatives (Effective Portion)												reclassified	(Effective Portion)
Cash Flow	Three months ended						Six months ended						from OCI into	Three months ended					Six months ended
Hedging	June 30,						June 30,						Statement of Income	June 30,					June 30,
Relationships	2019			2020			2019			2020			(Effective Portion)	2019		2020			2019		2020
Forward foreign exchange contracts	$	9,642		$	14,580		$	30,225		$	(31,127	)	Revenue	$	1,549	$	1,879		$	2,522	$	3,911
Interest rate swaps		(5,258	)		(2,702	)		(7,439	)		(19,995	)	Cost of revenue		2,336		(4,288	)		2,980		(3,262	)
													Selling, general and administrative expenses		742		(1,193	)		902		(870	)
													Interest expense		1,370		(1,051	)		2,786		(692	)
	$	4,384		$	11,878		$	22,786		$	(51,122	)		$	5,997	$	(4,653	)	$	9,190	$	(913	)

There were no gains (losses) recognized in income on the ineffective portion of derivatives and excluded from effectiveness testing for the three and six months ended June 30, 2019 and 2020, respectively.

Non-designated Hedges


		Amount of Gain (Loss) recognized in Statement of Income on Derivatives
		Three months ended June 30,				Six months ended June 30,
Derivatives not designated as hedging instruments	Location of Gain (Loss) recognized in Statement of Income on Derivatives	2019		2020		2019		2020
Forward foreign exchange contracts (Note a)	Foreign exchange gains (losses), net	$	3,752	$	925	$	7,412	$	(13,834	)
Forward foreign exchange contracts (Note b)	Foreign exchange (gains) losses, net		—		—		—		3,963
		$	3,752	$	925	$	7,412	$	(9,871	)

(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.

(b)

These forward foreign exchange contracts were initially designated as cash flow hedges under ASC guidance on derivatives and hedging. These contracts were terminated because certain forecasted transactions were no longer expected to occur and therefore hedge accounting was no longer applied. Subsequently the realized gains (losses) are recorded in foreign exchange (gains) losses net in the consolidated statements of income.

In connection with the COVID-19 pandemic, the Company has reevaluated its hedging arrangements. The Company has considered the effect of changes, if any, in both counterparty credit risk and the Company’s own non-performance risk while assessing hedge effectiveness and measuring hedge ineffectiveness. The Company believes that its hedges continue to be effective after taking into account the expected impact of the COVID-19 pandemic on the Company’s hedged transactions.

Summary of Significant Accounting Policies - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019	Jan. 01, 2020
Schedule Of Significant Accounting Policies [Line Items]
Decrease in accounts receivable due to incremental allowance for credit losses	$ (868,781)		$ (868,781)		$ (914,255)
Increase in deferred tax assets	102,973		102,973		89,715
Decrease in retained earnings	(710,382)		(710,382)		$ (648,656)
ASC 326
Schedule Of Significant Accounting Policies [Line Items]
Decrease in accounts receivable due to incremental allowance for credit losses						$ (910,070)
Decrease in deferred billings, due to incremental allowance for credit losses	$ (734)		$ (734)
Increase in deferred tax assets						90,650
Decrease in retained earnings						(644,672)
ASC 326 \| Adoption of Topic 326 Increase/(Decrease)
Schedule Of Significant Accounting Policies [Line Items]
Decrease in accounts receivable due to incremental allowance for credit losses						4,185
Decrease in deferred billings, due to incremental allowance for credit losses						734
Increase in deferred tax assets						935
Decrease in retained earnings						$ 3,984
Minimum
Schedule Of Significant Accounting Policies [Line Items]
Additional terms of renewal option	1 year		1 year
Additional terms of termination option			1 year
Maximum
Schedule Of Significant Accounting Policies [Line Items]
Additional terms of renewal option	15 years		15 years
Additional terms of termination option			15 years
General Electric Company \| Credit Concentration Risk \| Receivables
Schedule Of Significant Accounting Policies [Line Items]
Concentration risk, percentage			18.00%		17.00%
General Electric Company \| Credit Concentration Risk \| Revenue From Contract With Customer
Schedule Of Significant Accounting Policies [Line Items]
Concentration risk, percentage	13.00%	13.00%	13.00%	13.00%

Property, Plant and Equipment, Net - Property, Plant and Equipment, Net (Detail) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Property Plant And Equipment [Abstract]
Property, plant and equipment, gross	$ 737,914	$ 744,161
Less: Accumulated depreciation, amortization and impairment	(504,156)	(490,126)
Property, plant and equipment, net	$ 233,758	$ 254,035

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Unrecognized tax benefits	$ 29,083	$ 31,029
Unrecognized tax benefits that would impact effective tax rate	27,890	29,835
Unrecognized tax benefits, interest on income taxes accrued	5,888	5,812
Unrecognized tax benefits, excluding exchange rate differences for interest recognized	76	826
Accrued penalties	$ 1,007	$ 1,084

Goodwill and Intangible Assets - Summary of Intangible Assets (Detail) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Acquired Finite Lived Intangible Assets [Line Items]
Gross carrying amount	$ 666,320	$ 675,463
Accumulated amortization & Impairment	470,726	444,602
Net	195,594	230,861
Customer-Related Intangible Assets
Acquired Finite Lived Intangible Assets [Line Items]
Gross carrying amount	408,814	415,375
Accumulated amortization & Impairment	336,647	329,724
Net	72,167	85,651
Marketing-Related Intangible Assets
Acquired Finite Lived Intangible Assets [Line Items]
Gross carrying amount	82,949	84,180
Accumulated amortization & Impairment	56,220	50,217
Net	26,729	33,963
Technology-related intangible assets
Acquired Finite Lived Intangible Assets [Line Items]
Gross carrying amount	152,623	149,262
Accumulated amortization & Impairment	75,356	61,150
Net	77,267	88,112
Intangible Assets Under Development [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Gross carrying amount	21,934	26,646
Accumulated amortization & Impairment	2,503	3,511
Net	$ 19,431	$ 23,135

Derivative Financial Instruments - Cash Flow Hedges, Gains (Losses) Recorded as Component of Other Comprehensive Income (Loss) or Other Comprehensive Income (Detail) - USD ($)
$ in Thousands

3 Months Ended

6 Months Ended

Jun. 30, 2020

Jun. 30, 2019

Jun. 30, 2020

Jun. 30, 2019

Derivative Instruments And Hedging Activities Disclosure [Abstract]

Opening balance, before-tax amount

$ (70,866)

$ 12,798

$ (4,126)

$ (2,411)

Net gains (losses) reclassified into statement of income on completion of hedged transactions, before-tax amount

(4,653)

5,997

(913)

9,190

Changes in fair value of effective portion of outstanding derivatives, net, before-tax amount

11,878

4,384

(51,122)

22,786

Gain (loss) on cash flow hedging derivatives, net, before-tax amount

16,531

(1,613)

(50,209)

13,596

Closing balance, before-tax amount

(54,335)

11,185

(54,335)

11,185

Opening balance, tax (expense) or benefit

^[1]

12,169

(7,577)

(1,466)

(5,524)

Net gains (losses) reclassified into statement of income on completion of hedged transactions, tax (expense) or benefit

^[1]

654

(1,864)

(307)

(3,603)

Changes in fair value of effective portion of outstanding derivatives, net, tax (expense) or benefit

^[1]

(1,521)

(364)

11,153

(4,156)

Gain (loss) on cash flow hedging derivatives, net, tax (expense) or benefit

^[1]

(2,175)

1,500

11,460

(553)

Closing balance, tax (expense) or benefit

^[1]

9,994

(6,077)

9,994

(6,077)

Opening balance, net of tax amount

(58,697)

5,221

(5,592)

(7,935)

Net gains (losses) reclassified into statement of income on completion of hedged transactions, net of tax amount

(3,999)

4,133

(1,220)

5,587

Changes in fair value of effective portion of outstanding derivatives, net, net of tax amount

10,357

4,020

(39,969)

18,630

Gain (loss) on cash flow hedging derivatives, net, net of taxes amount

14,356

(113)

(38,749)

13,043

Closing balance, net of tax amount

$ (44,341)

$ 5,108

$ (44,341)

$ 5,108

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

Income Taxes - Activities Related to Unrecognized Tax Benefits (Detail) $ in Thousands	6 Months Ended
	Jun. 30, 2020 USD ($)
Income Tax Uncertainties [Abstract]
Beginning balance	$ 31,029
Decrease related to prior year tax position due to lapse of applicable statute of limitation	(738)
Increase related to current year tax positions, including recorded in acquisition accounting	12
Effect of exchange rate changes	(1,220)
Ending balance	$ 29,083

Net Revenues - Net Revenues Disaggregated by Customer (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Segment Reporting Information [Line Items]
Total net revenues	$ 900,094	$ 881,799	$ 1,823,286	$ 1,691,005
General Electric Company
Segment Reporting Information [Line Items]
Total net revenues	116,757	118,604	238,414	227,609
Global Clients
Segment Reporting Information [Line Items]
Total net revenues	$ 783,337	$ 763,195	$ 1,584,872	$ 1,463,396

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

3 Months Ended

6 Months Ended

Jun. 30, 2020

Jun. 30, 2019

Jun. 30, 2020

Jun. 30, 2019

Revenues [Abstract]

Opening balance

$ 43,205

$ 46,951

$ 40,346

$ 45,035

Impact of opening balance offset with contract liability

65,472

41,062

55,804

29,425

Gross opening balance

108,677

88,013

96,150

74,460

Additions

16,318

21,985

40,562

49,098

Reduction in revenue recognized

(12,597)

(9,814)

(24,314)

(23,374)

Gross closing balance

112,398

100,184

112,398

100,184

Impact of closing balance offset with contract liability

(71,272)

(51,591)

(71,272)

(51,591)

Closing balance

^[1]

$ 41,126

$ 48,593

$ 41,126

$ 48,593

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

Stock-based compensation (Tables)

6 Months Ended

Jun. 30, 2020

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Summary of Stock Option Activity

A summary of stock option activity during the six months ended June 30, 2020 is set out below:

	Six months ended June 30, 2020
	Shares arising out of options			Weighted average exercise price		Weighted average remaining contractual life (years)			Aggregate intrinsic value
Outstanding as of January 1, 2020		8,360,212		$	25.33			6.5	$		—
Granted		431,924			43.94			—			—
Forfeited		(572,261)			27.98			—			—
Expired		—			—			—			—
Exercised		(339,328	)		19.44			—			3,850
Outstanding as of June 30, 2020		7,880,547		$	26.41			6.2	$		83,382
Vested as of June 30, 2020 and expected to vest thereafter (Note a)	7,647,737			$	26.26		6.2		$	81,879
Vested and exercisable as of June 30, 2020		3,066,711		$	19.60			3.2	$		51,902
Weighted average grant date fair value of grants during the period	$	9.72

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

Summary of Restricted Share Units Activity

A summary of RSU activity during the six months ended June 30, 2020 is set out below:

	Six months ended June 30, 2020
	Number of Restricted Share Units		Weighted Average Grant Date Fair Value
Outstanding as of January 1, 2020		1,261,706	$	31.41
Granted		56,111		33.77
Vested (Note a)		(289,184)		26.27
Forfeited		(5,819)		27.29
Outstanding as of June 30, 2020		1,022,814	$	33.01
Expected to vest (Note b)		939,940

(a)	289,184 RSUs that vested during the period were net settled upon vesting by issuing 185,041 shares (net of minimum statutory tax withholding).

(b)	The number of RSUs expected to vest reflects the application of an estimated forfeiture rate.

Summary of Performance Units Activity

A summary of PU activity during the six months ended June 30, 2020 is set out below:

	Six months ended June 30, 2020
	Number of Performance Units		Weighted Average Grant Date Fair Value		Maximum Shares Eligible to Receive
Outstanding as of January 1, 2020		6,058,464	$	31.07		6,058,464
Granted		339,677		43.94		679,354
Vested (Note a)		(1,496,377)		25.21		(1,496,377)
Forfeited		(318,942)		32.96		(318,942)
Adjustment upon final determination of level of performance goal achievement (Note b)		6,503		34.72		6,503
Outstanding as of June 30, 2020		4,589,325	$	33.81		4,929,002
Expected to vest (Note c)		4,107,732

(a)	1,496,377 PSUs that vested during the period were net settled upon vesting by issuing 902,532 shares (net of minimum statutory tax withholding).

(b)	Represents an adjustment made in March 2020 to the number of shares subject to the PUs granted in 2019 upon certification of the level of achievement of the performance targets underlying such awards.

(c)	The number of PUs expected to vest reflects the application of an estimated forfeiture rate.

Business Acquisitions - Risk Canvas Holdings, LLC - Additional Information (Detail) - USD ($) $ in Thousands		6 Months Ended
	Jan. 07, 2019	Jun. 30, 2019	Jun. 30, 2020	Dec. 31, 2019	Dec. 31, 2018
Business Acquisition [Line Items]
Goodwill			$ 1,557,011	$ 1,574,466	$ 1,393,832
Acquisition related cost		$ 967
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

Stock-based compensation

6 Months Ended

Jun. 30, 2020

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Stock-based compensation

16. Stock-based compensation

The Company has issued options 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.

On May 9, 2017, the Company’s shareholders approved the adoption of 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 date of 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 six months ended June 30, 2019 and June 30, 2020 were $39,483 and $35,655, respectively, and for the three months ended June 30, 2019 and 2020 were $21,252 and $18,520, respectively. These costs 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.

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 determining the fair value of options granted in the six months ended June 30, 2019 and June 30, 2020. 1,771,068 options were granted in the six months ended June 30, 2019.

	Six months ended June 30, 2019		Six months ended June 30, 2020
Dividend yield	1.08	%			0.89	%
Expected life (in months)	84				84
Risk-free rate of interest	2.63	%		1.50		%
Volatility	21.38	%		20.96		%

16. Stock-based compensation (Continued)

A summary of stock option activity during the six months ended June 30, 2020 is set out below:

	Six months ended June 30, 2020
	Shares arising out of options			Weighted average exercise price		Weighted average remaining contractual life (years)			Aggregate intrinsic value
Outstanding as of January 1, 2020		8,360,212		$	25.33			6.5	$		—
Granted		431,924			43.94			—			—
Forfeited		(572,261)			27.98			—			—
Expired		—			—			—			—
Exercised		(339,328	)		19.44			—			3,850
Outstanding as of June 30, 2020		7,880,547		$	26.41			6.2	$		83,382
Vested as of June 30, 2020 and expected to vest thereafter (Note a)	7,647,737			$	26.26		6.2		$	81,879
Vested and exercisable as of June 30, 2020		3,066,711		$	19.60			3.2	$		51,902
Weighted average grant date fair value of grants during the period	$	9.72

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

As of June 30, 2020, the total remaining unrecognized stock-based compensation cost for options expected to vest amounted to $23,688, which will be recognized over the weighted average remaining requisite vesting period of 3.3 years.

Restricted share units

The Company has granted restricted share units (“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 the 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. A summary of RSU activity during the six months ended June 30, 2020 is set out below:

	Six months ended June 30, 2020
	Number of Restricted Share Units		Weighted Average Grant Date Fair Value
Outstanding as of January 1, 2020		1,261,706	$	31.41
Granted		56,111		33.77
Vested (Note a)		(289,184)		26.27
Forfeited		(5,819)		27.29
Outstanding as of June 30, 2020		1,022,814	$	33.01
Expected to vest (Note b)		939,940

(a)	289,184 RSUs that vested during the period were net settled upon vesting by issuing 185,041 shares (net of minimum statutory tax withholding).

(b)	The number of RSUs expected to vest reflects the application of an estimated forfeiture rate.

44,562 RSUs vested in the year ended December 31, 2018, in respect of which 44,165 shares were issued during the six months ended June 30, 2020 after withholding shares to the extent required to satisfy minimum statutory withholding taxes.

16. Stock-based compensation (Continued)

As of June 30, 2020, the total remaining unrecognized stock-based compensation cost related to RSUs amounted to $16,518, which will be recognized over the weighted average remaining requisite vesting period of 2.1 years.

Performance units

The Company also grants stock awards in the form of performance units (“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 plans are subject to cliff vesting. The compensation expense for such awards is recognized on a straight-line basis over the vesting terms. 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 six months ended June 30, 2020 is set out below:

	Six months ended June 30, 2020
	Number of Performance Units		Weighted Average Grant Date Fair Value		Maximum Shares Eligible to Receive
Outstanding as of January 1, 2020		6,058,464	$	31.07		6,058,464
Granted		339,677		43.94		679,354
Vested (Note a)		(1,496,377)		25.21		(1,496,377)
Forfeited		(318,942)		32.96		(318,942)
Adjustment upon final determination of level of performance goal achievement (Note b)		6,503		34.72		6,503
Outstanding as of June 30, 2020		4,589,325	$	33.81		4,929,002
Expected to vest (Note c)		4,107,732

(a)	1,496,377 PSUs that vested during the period were net settled upon vesting by issuing 902,532 shares (net of minimum statutory tax withholding).

(b)	Represents an adjustment made in March 2020 to the number of shares subject to the PUs granted in 2019 upon certification of the level of achievement of the performance targets underlying such awards.

(c)	The number of PUs expected to vest reflects the application of an estimated forfeiture rate.

As of June 30, 2020, the total remaining unrecognized stock-based compensation cost related to PUs amounted to $58,261, which will be recognized over the weighted average remaining requisite vesting period of 1.5 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 may 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.

16. Stock-based compensation (Continued)

During the six months ended June 30, 2019 and 2020, 134,346 and 174,314 common shares, respectively, were issued under the ESPP.

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

The compensation expense for the ESPP is recognized in accordance with the FASB guidance on Compensation-Stock Compensation. The compensation expense for the ESPP during the six months ended June 30, 2019 and 2020 was $504 and $676, respectively, and for the three months ended June 30, 2019 and 2020 was $274 and $324 , respectively, and has been allocated to cost of revenue and selling, general, and administrative expenses.

Derivative financial instruments (Tables)

6 Months Ended

Jun. 30, 2020

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, 2019		As of June 30, 2020			As of December 31, 2019			As of June 30, 2020
Foreign exchange forward contracts denominated in:
United States Dollars (sell) Indian Rupees (buy)	$	1,305,000	$	1,072,000		$	(5,740	)	$	(37,073	)
United States Dollars (sell) Philippines Peso (buy)		66,600		51,000			462			1,036
Euro (sell) United States Dollars (buy)		122,337		142,393			4,135			3,212
Singapore Dollars (buy) United States Dollars (sell)		10,017		10,017			38			(325	)
Euro (sell) Romanian Leu (buy)		26,918		20,232			(314	)		(110	)
Japanese Yen (sell) Chinese Renminbi (buy)		29,350		25,937			(258	)		(371	)
Pound Sterling (sell) United States Dollars (buy)		9,089		4,552			383			490
Australian Dollars (sell) United States Dollars (buy)		35,972		—			1,924			—
United States Dollars (sell) Hungarian Font (buy)		20,500		25,000			162			(819	)
Hungarian Font (Sell) Euro (buy)		9,534		9,554			(157	)		320
Australian Dollars (sell) Indian Rupees (buy)		—		92,130			—			(3,534	)
United States Dollars (sell) Mexican Peso (buy)		—		12,500			—			139
United States Dollars (Sell) Brazilian Real (buy)		—		1,000			—			(14	)
Interest rate swaps (floating to fixed)		477,604		501,965			(3,565	)		(22,870	)
							(2,930	)		(59,919	)

(a)

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

Fair Value of Derivative Instruments and Location in Financial Statements

7. Derivative financial instruments (Continued)

The fair value 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, 2019		As of June 30, 2020		As of December 31, 2019			As of June 30, 2020
Assets
Prepaid expenses and other current assets	$	16,214	$	5,652		$	2,009		$	2,047
Other assets	$	3,086	$	1,610		$	—		$	—

Liabilities
Accrued expenses and other current liabilities	$	6,152	$	27,016		$	814		$	7,631
Other liabilities	$	17,273	$	34,581		$	—		$	—

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) (“OCI”), and the related tax effects are summarized below:

	Three months ended June 30,																		Six months ended June 30,
	2019									2020									2019									2020
	Before Tax amount			Tax (Expense) or Benefit*			Net of tax Amount			Before Tax amount			Tax (Expense) or Benefit*			Net of tax Amount			Before Tax amount			Tax (Expense) or Benefit*			Net of tax Amount			Before Tax amount			Tax (Expense) or Benefit*			Net of tax Amount
Opening balance	$	12,798		$	(7,577	)	$	5,221		$	(70,866	)	$	12,169		$	(58,697	)	$	(2,411	)	$	(5,524	)	$	(7,935	)	$	(4,126	)	$	(1,466	)	$	(5,592	)
Net gains (losses) reclassified into statement of income on completion of hedged transactions		5,997			(1,864	)		4,133			(4,653	)		654			(3,999	)		9,190			(3,603	)		5,587			(913	)		(307	)		(1,220	)
Changes in fair value of effective portion of outstanding derivatives, net		4,384			(364	)		4,020			11,878			(1,521	)		10,357			22,786			(4,156	)		18,630			(51,122	)		11,153			(39,969	)
Gain/(loss) on cash flow hedging derivatives, net		(1,613	)		1,500			(113	)		16,531			(2,175	)		14,356			13,596			(553	)		13,043			(50,209	)		11,460			(38,749	)
Closing balance	$	11,185		$	(6,077	)	$	5,108		$	(54,335	)	$	9,994		$	(44,341	)	$	11,185		$	(6,077	)	$	5,108		$	(54,335	)	$	9,994		$	(44,341	)

^*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)

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



	Amount of Gain (Loss)													Amount of Gain (Loss) reclassified
	recognized in OCI on												Location of Gain (Loss)	from OCI into Statement of Income
Derivatives in	Derivatives (Effective Portion)												reclassified	(Effective Portion)
Cash Flow	Three months ended						Six months ended						from OCI into	Three months ended					Six months ended
Hedging	June 30,						June 30,						Statement of Income	June 30,					June 30,
Relationships	2019			2020			2019			2020			(Effective Portion)	2019		2020			2019		2020
Forward foreign exchange contracts	$	9,642		$	14,580		$	30,225		$	(31,127	)	Revenue	$	1,549	$	1,879		$	2,522	$	3,911
Interest rate swaps		(5,258	)		(2,702	)		(7,439	)		(19,995	)	Cost of revenue		2,336		(4,288	)		2,980		(3,262	)
													Selling, general and administrative expenses		742		(1,193	)		902		(870	)
													Interest expense		1,370		(1,051	)		2,786		(692	)
	$	4,384		$	11,878		$	22,786		$	(51,122	)		$	5,997	$	(4,653	)	$	9,190	$	(913	)

Non-designated Hedges


		Amount of Gain (Loss) recognized in Statement of Income on Derivatives
		Three months ended June 30,				Six months ended June 30,
Derivatives not designated as hedging instruments	Location of Gain (Loss) recognized in Statement of Income on Derivatives	2019		2020		2019		2020
Forward foreign exchange contracts (Note a)	Foreign exchange gains (losses), net	$	3,752	$	925	$	7,412	$	(13,834	)
Forward foreign exchange contracts (Note b)	Foreign exchange (gains) losses, net		—		—		—		3,963
		$	3,752	$	925	$	7,412	$	(9,871	)

(a)

(b)

Summary of Significant Accounting Policies - Summary of Impact of Adoption of Topic 326 on consolidated financial statements (Detail) - USD ($)
$ in Thousands

Jun. 30, 2020

Jan. 01, 2020

Dec. 31, 2019

Schedule Of Significant Accounting Policies [Line Items]

Accounts receivable, net

$ 868,781

$ 914,255

Other assets, net of reserve for doubtful assets of $0 and allowance for credit losses of $2,566 as of December 31, 2019 and June 30, 2020, respectively

278,953

217,079

Deferred tax assets

102,973

89,715

Retained earnings

$ 710,382

$ 648,656

ASC 326

Schedule Of Significant Accounting Policies [Line Items]

Accounts receivable, net

$ 910,070

Other assets, net of reserve for doubtful assets of $0 and allowance for credit losses of $2,566 as of December 31, 2019 and June 30, 2020, respectively

216,345

Deferred tax assets

90,650

Retained earnings

644,672

ASC 326 | Adoption of Topic 326 Increase/(Decrease)

Schedule Of Significant Accounting Policies [Line Items]

Accounts receivable, net

(4,185)

Other assets, net of reserve for doubtful assets of $0 and allowance for credit losses of $2,566 as of December 31, 2019 and June 30, 2020, respectively

^[1]

(734)

Deferred tax assets

935

Retained earnings

$ (3,984)

[1]	Represents the expected credit loss on deferred billings amounting to $7,858 included in “Other assets.”

Employee benefit plans

6 Months Ended

Jun. 30, 2020

Compensation And Retirement Disclosure [Abstract]

Employee benefit plans

15. Employee benefit plans

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

Defined benefit plans

In accordance with Indian law, the Company maintains a defined benefit retirement plan covering substantially all of its Indian employees. In accordance with Mexican law, the Company provides termination benefits to all of its Mexican employees. In addition, certain of the Company’s subsidiaries in the Philippines, Israel and Japan sponsor defined benefit retirement programs.

15. Employee benefit plans (Continued)

Net defined benefit plan costs for the three and six months ended June 30, 2019 and 2020 include the following components:

	Three months ended June 30,						Six months ended June 30,
	2019			2020			2019				2020
Service costs	$	2,358		$	2,742		$	4,331		$		5,669
Interest costs		1,269			1,274			2,341				2,631
Amortization of actuarial loss		280			617			597				1,268
Expected return on plan assets		(691	)		(1,117	)		(1,324	)			(2,298	)
Net defined benefit plan costs	$	3,216		$	3,516		$	5,945		$		7,270

Defined contribution plans

During the three and six months ended June 30, 2019 and 2020, the Company contributed the following amounts to defined contribution plans in various jurisdictions:

	Three months ended June 30,				Six months ended June 30,
	2019		2020		2019		2020
India	$	7,387	$	6,872	$	13,952	$	15,073
U.S.		3,814		4,858		9,021		9,281
U.K.		4,233		2,910		6,656		5,883
China		4,645		3,339		9,418		7,262
Other regions		1,787		2,122		2,856		4,237
Total	$	21,866	$	20,101	$	41,903	$	41,736

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. However, no such contribution has been made by the Company till date.

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 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.

The liability for the deferred compensation plan was $10,943 and $21,375 as of December 31, 2019 and June 30, 2020, respectively, and is included in “accrued expenses and other current liabilities” and “other liabilities” in the consolidated balance sheets.

15. Employee benefit plans (Continued)

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 $11,208 and $21,837 as of December 31, 2019 and June 30, 2020, respectively. The cash surrender value of these insurance policies is included in “other assets” in the consolidated balance sheets.

During the six months ended June 30, 2019 and 2020, the change in the fair value of Plan assets was $543 and $768, respectively, and for the three months ended June 30, 2019 and 2020 was $255 and $2,326, respectively, which is included in “other income (expense), net,” in the consolidated statements of income. During the six months ended June 30, 2019 and 2020, the change in the fair value of deferred compensation liabilities was $435 and $857, respectively, and for the three months ended June, 30 2019 and 2020 was $247 and $2,404 , respectively, which is included in “selling, general and administrative expenses.”

Accrued expenses and other current liabilities (Tables)

6 Months Ended

Jun. 30, 2020

Payables And Accruals [Abstract]

Schedule of Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consist of the following:

	As of December 31,		As of June 30,
	2019		2020
Accrued expenses	$	178,845	$	155,422
Accrued employee cost		273,506		157,294
Earn-out consideration		6,384		5,701
Statutory liabilities		62,350		65,159
Retirement benefits		2,263		2,360
Compensated absences		26,116		26,670
Derivative instruments		6,966		34,647
Contract liabilities (Note 20)		97,313		125,090
Finance lease liability		9,740		12,326
Others		20,388		21,804
	$	683,871	$	606,473

Segment reporting (Tables)

6 Months Ended

Jun. 30, 2020

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 three months ended June 30, 2020 were as follows:

	Reportable segments
	BCMI		CGRLH		HMS		Others*			Total
Revenues, net		253,244		306,692		352,694		(12,536)		900,094
Adjusted income from operations		14,492		46,178		62,678	22,147			145,495
Stock-based compensation									(18,844)
Amortization and impairment of acquired intangible assets (other than included above)										(11,709)
Foreign exchange gains (losses), net										(518)
Interest income (expense), net										(13,619)
Restructuring expenses (refer (a) below and Note 29)										(21,658)
Income tax expense										(16,986)
Net income										62,161

Revenues and adjusted income from operations for each of the Company’s segments for the six months ended June 30, 2020 were as follows:

	Reportable segments
	BCMI		CGRLH		HMS		Others**		Total
Revenues, net		522,001		611,913		706,912		(17,540)		1,823,286
Adjusted income from 0perations		50,117		86,844		117,751		26,508		281,220
Stock-based compensation										(36,331)
Amortization and impairment of acquired intangible assets (other than included above)										(22,223)
Foreign exchange gains (losses), net										14,013
Interest income (expense), net										(25,315)
Restructuring expenses (refer (b) below and Note 29)										(21,658)
Income tax expense										(41,847)
Net income										147,859

19. Segment reporting (Continued)

Revenues and adjusted income from operations for each of the Company’s segments for the three months ended June 30, 2019 were as follows:

	Reportable segments
	BCMI		CGRLH		HMS		Others#			Total
Revenues, net		276,449		273,048		335,088		(2,786)		881,799
Adjusted income from operations		34,705		38,049		59,315	3,976			136,045
Stock-based compensation									(21,525)
Amortization of acquired intangible assets (other than included above)										(7,773)
Foreign exchange gains (losses), net										351
Interest income (expense), net										(12,143)
Income tax expense										(21,233)
Net income										73,722
											73

Revenues and adjusted income from operations for each of the Company’s segments for the six months ended June 30, 2019 were as follows:

	Reportable segments
	BCMI		CGRLH	HMS	Others##		Total
Revenues, net		516,013	529,638	650,519		(5,165)	1,691,005
Adjusted income from operations		56,114	72,546	116,765	12,132		257,557
Stock-based compensation							(39,987)
Amortization of acquired intangible assets (other than included above)							(15,977)
Acquisition-related expenses							(967)
Foreign exchange gains (losses), net							(3,081)
Interest income (expense), net							(23,266)
Income tax expense							(39,716)
Net income							134,563

Long-Term Debt - Summary of Long Term Debt (Detail) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Total	$ 1,357,106	$ 1,373,305
Current portion of long-term debt	33,523	33,509
Long-term debt, less current portion	1,323,583	1,339,796
Credit facility, Net of Amortization Expenses
Debt Instrument [Line Items]
Total	610,607	627,359
2017 Senior Notes, Net of Debt Amortization Expense
Debt Instrument [Line Items]
Total	349,077	348,814
2019 Senior Notes, Net of Amortization Expense
Debt Instrument [Line Items]
Total	$ 397,422	$ 397,132

Net revenues (Tables)

6 Months Ended

Jun. 30, 2020

Revenues [Abstract]

Net Revenues Disaggregated by Customer

In the following table, the Company’s revenue is disaggregated by customer classification:

	Three months ended June 30,				Six months ended June 30,
	2019		2020		2019		2020
GE	$	118,604	$	116,757	$	227,609	$	238,414
Global clients		763,195		783,337		1,463,396		1,584,872
Total net revenues	$	881,799	$	900,094	$	1,691,005	$	1,823,286

Details of Company's Contract Liabilities

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

	Three months ended June 30,												Six months ended June 30,
	2019						2020						2019						2020
Particulars	Advance From customers			Deferred Transition revenue			Advance From customers			Deferred Transition revenue			Advance From customers			Deferred Transition revenue				Advance From customers			Deferred Transition revenue
Opening balance	$	26,048		$	97,137		$	64,197		$	128,042		$	22,892		$	95,648			$	44,818		$	131,108
Impact of opening balance offset with contract asset		4,328		$	36,732			11,098		$	54,374			3,821		$	25,604				12,515		$	43,289
Gross opening balance	$	30,376		$	133,869		$	75,295		$	182,416		$	26,713		$	121,252			$	57,333		$	174,397
Additions		27,679			29,760			43,594			20,859			41,826			53,977				62,934			42,496
Additions due to acquisitions		—			—			—			—			444			—				—			—
Revenue recognized		(8,618	)		(15,599	)		(36,284	)		(16,124	)		(19,530	)		(27,327	)			(36,848	)		(29,043	)
Currency translation adjustments		18			(106	)		397			132			2			22				(417	)		(567	)
Others		(2,402	)		—			—			(2,329	)		(2,402	)		—				—			(2,329	)
Gross closing balance	$	47,053		$	147,924		$	83,002		$	184,954		$	47,053		$	147,924			$	83,002		$	184,954
Impact of closing balance offset with contract asset		(7,943	)		(43,648	)		(12,326	)		(58,946	)		(7,943	)		(43,648	)			(12,326	)		(58,946	)
Closing balance (Note a)	$	39,110		$	104,276		$	70,676		$	126,008		$	39,110		$	104,276			$	70,676		$	126,008

(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 June 30, 2020:

Particulars		Total				Less than 1 year				1-3 years				3-5 years				After 5 years
Transaction price allocated to remaining performance obligations		$	196,684				125,090				56,431				13,154				2,009

Details of Company's Contract Assets

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

Particulars	Three months ended June 30,						Six months ended June 30,
Particulars	2019			2020			2019			2020
Opening balance	$	46,951		$	43,205		$	45,035		$	40,346
Impact of opening balance offset with contract liability		41,062			65,472			29,425			55,804
Gross opening balance	$	88,013		$	108,677		$	74,460		$	96,150
Additions		21,985			16,318			49,098			40,562
Reduction in revenue recognized		(9,814	)		(12,597	)		(23,374	)		(24,314	)
Gross closing balance	$	100,184		$	112,398		$	100,184		$	112,398
Impact of closing balance offset with contract liability		(51,591	)		(71,272	)		(51,591	)		(71,272	)
Closing balance (Note b)	$	48,593		$	41,126		$	48,593		$	41,126

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

Summary of Contract Cost Assets

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

	Three months ended June 30,								Six months ended June 30,
	2019				2020				2019				2020
Particulars	Sales incentive programs		Transition activities		Sales Incentive programs		Transition activities		Sales incentive programs		Transition activities		Sales incentive programs		Transition activities
Opening balance	$	36,380	$	144,423	$	34,417	$	176,649	$	25,891	$	134,302	$	35,366	$	170,132
Closing balance		35,593		156,585		32,182		178,570		35,593		156,585		32,182		178,570
Amortization		4,441		17,191		4,538		18,929		8,548		28,701		8,235		32,462

Property, plant and equipment, net (Tables)

6 Months Ended

Jun. 30, 2020

Property Plant And Equipment [Abstract]

Property, plant and equipment, net

The following table provides the gross and net amount of property, plant and equipment:

	As of December 31,			As of June 30,
	2019			2020
Property, plant and equipment, gross	$	744,161		$	737,914
Less: Accumulated depreciation, amortization and impairment		(490,126	)		(504,156	)
Property, plant and equipment, net	$	254,035		$	233,758

Other Income (expense), net (Tables)

6 Months Ended

Jun. 30, 2020

Other Nonoperating Income Expense [Abstract]

Schedule of Other Income (Expense), Net

	Three months ended June 30,					Six months ended June 30,
	2019		2020		2019			2020
Government incentives	$	—	$	—	$		3,976	$	—
Other income (expense)		560		2,920			387		(14	)
Other income (expense), net	$	560	$	2,920	$		4,363	$	(14	)

Accounts Receivable, Net of Allowance for Credit Losses - Additional Information (Detail) - USD ($) $ in Thousands	Jun. 30, 2020	Jan. 01, 2020	Dec. 31, 2019	Dec. 31, 2018
Accounts Notes And Loans Receivable [Line Items]
Gross accounts receivable	$ 900,684		$ 944,224
Allowance for credit losses	31,903		29,969	$ 23,960
Net accounts receivable	868,781		914,255
Deferred billings	20,885		7,858
Net deferred billings	18,319		7,858
Allowances for credit losses	2,566		$ 0
Accounts receivable, allowance for credit loss, due after one year, current charge period	1,832
ASC 326
Accounts Notes And Loans Receivable [Line Items]
Net accounts receivable		$ 910,070
Transition period adjustment on accounts receivables (through retained earnings) pursuant to ASC 326	$ 734

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

6 Months Ended

12 Months Ended

Jun. 30, 2020

Jun. 30, 2019

Dec. 31, 2019

Shares arising out of options

Outstanding, shares arising out of options, beginning balance

8,360,212

Granted, shares arising out of options

431,924

1,771,068

Forfeited, shares arising out of options

(572,261)

Exercised, shares arising out of options

(339,328)

Outstanding, shares arising out of options, ending balance

7,880,547

8,360,212

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

^[1]

7,647,737

Vested and exercisable, shares arising out of options

3,066,711

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

$ 9.72

Weighted average exercise price

Outstanding weighted average exercise price, beginning balance

25.33

Granted, weighted average exercise price

43.94

Forfeited, weighted average exercise price

27.98

Exercised, weighted average exercise price

19.44

Outstanding weighted average exercise price, ending balance

26.41

$ 25.33

Vested and expected to vest thereafter, weighted average exercise price

^[1]

26.26

Vested and exercisable, weighted average exercise price

$ 19.60

Weighted average remaining contractual life (years)

Outstanding weighted average remaining contractual life (years)

6 years 2 months 12 days

6 years 6 months

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

^[1]

6 years 2 months 12 days

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

3 years 2 months 12 days

Aggregate intrinsic value

Exercised, aggregate intrinsic value

$ 3,850

Outstanding aggregate intrinsic value, ending balance

83,382

Vested and expected to vest thereafter, aggregate intrinsic value

^[1]

81,879

Vested and exercisable, aggregate intrinsic value

$ 51,902

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

Goodwill and intangible assets

6 Months Ended

Jun. 30, 2020

Goodwill And Intangible Assets Disclosure [Abstract]

Goodwill and intangible assets

10. Goodwill and intangible assets

The following table presents the changes in goodwill for the year ended December 31, 2019 and six months ended June 30, 2020:

	For the year ended December 31, 2019		For the six months ended June 30, 2020
Opening balance	$	1,393,832	$	1,574,466
Goodwill relating to acquisitions consummated during the period		185,381		—
Impact of measurement period adjustments		(988)		—
Effect of exchange rate fluctuations		(3,759)		(17,455)
Closing balance	$	1,574,466	$	1,557,011

The following table presents the changes in goodwill by reporting unit for the six months ended June 30, 2020:

	BCMI		CGRLH		HMS		Total
Opening balance	$	417,213		555,130		602,123		1,574,466
Goodwill relating to acquisitions consummated during the period		—		—		—		—
Impact of measurement period adjustments		—		—		—		—
Effect of exchange rate fluctuations		(5,013)		(6,407)		(6,035)		(17,455)
Closing balance	$	412,200		548,723		596,088		1,557,011

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

The total amount of goodwill deductible for tax purposes was $282,524 and $269,363 as of December 31, 2019 and June 30, 2020, respectively.

The Company’s intangible assets are as follows:

	As of December 31, 2019						As of June 30, 2020
	Gross carrying amount		Accumulated amortization & Impairment		Net		Gross carrying amount		Accumulated amortization & Impairment		Net
Customer-related intangible assets	$	415,375	$	329,724	$	85,651	$	408,814	$	336,647	$	72,167
Marketing-related intangible assets		84,180		50,217		33,963		82,949		56,220		26,729
Technology-related intangible assets		149,262		61,150		88,112		152,623		75,356		77,267
Intangible assets under development		26,646		3,511		23,135		21,934		2,503		19,431
		675,463		444,602		230,861		666,320		470,726		195,594

Amortization expenses for intangible assets acquired as a part of business combination and disclosed in the consolidated statements of income under amortization of acquired intangible assets for the six months ended June 30, 2019 and 2020 were $16,605 and $21,438, respectively, and for the three months ended June 30, 2019 and 2020 were $8,096 and 10,697, respectively.

10. Goodwill and intangible assets (Continued)

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 six months ended June 30, 2019 and 2020 were $8,254 and $14,036, respectively, and for the three months ended June 30,2019 and 2020 were $4,609 and $7,130, 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 $(35) and $53 for the six months ended June 30, 2019 and 2020, respectively, and $(28) and $70 for the three months ended June 30, 2019 and 2020, respectively.

During the six months ended June 30, 2019 and 2020, the Company tested for recoverability certain customer related and technology-related intangible assets, including those under development, and certain property, plant and equipment, as a result of changes in the Company’s investment strategy and market trends which led to a decision to cease certain service offerings. 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 complete write-downs of the carrying values of these assets amounting to $3,511 and $9,973 for the six months ended June 30, 2019 and June 30, 2020, respectively. These write-downs have been recorded in “other operating (income) expense, net” in the consolidated statement of income.

The summary below represents the impairment charge recorded for various categories of assets during the three and six months ended June 30, 2019 and June 30, 2020:

	Three months ended June 30,		Six months ended June 30,
	2019	2020	2019	2020
Technology related intangibles	3,511	4,531	3,511	4,531
Customer related intangibles	—	1,239	—	1,239
Property, plant and equipment	—	4,203	—	4,203
Total	3,511	9,973	3,511	9,973

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

3 Months Ended

6 Months Ended

Jun. 30, 2020

Jun. 30, 2019

Jun. 30, 2020

Jun. 30, 2019

Other Comprehensive Income (Loss) [Line Items]

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

$ 11,878

$ 4,384

$ (51,122)

$ 22,786

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

(4,653)

5,997

(913)

9,190

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

925

3,752

(9,871)

7,412

Net revenues

Other Comprehensive Income (Loss) [Line Items]

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

1,879

1,549

3,911

2,522

Cost of Revenue

Other Comprehensive Income (Loss) [Line Items]

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

(4,288)

2,336

(3,262)

2,980

Selling, General and Administrative Expenses

Other Comprehensive Income (Loss) [Line Items]

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

(1,193)

742

(870)

902

Interest Expense

Other Comprehensive Income (Loss) [Line Items]

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

(1,051)

1,370

(692)

2,786

Forward Foreign Exchange Contracts

Other Comprehensive Income (Loss) [Line Items]

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

14,580

9,642

(31,127)

30,225

Forward Foreign Exchange Contracts | Foreign Exchange Gains (Losses), Net | Not Designated as Hedging Instrument

Other Comprehensive Income (Loss) [Line Items]

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

^[1]

925

3,752

(13,834)

7,412

Forward Foreign Exchange Contracts | Foreign Exchange Gains (Losses), Net | Previously Designated as Hedging Instrument

Other Comprehensive Income (Loss) [Line Items]

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

^[2]

3,963

Interest Rate Swaps

Other Comprehensive Income (Loss) [Line Items]

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

$ (2,702)

$ (5,258)

$ (19,995)

$ (7,439)

[1]

[2]

Net Revenues - Additional Information (Detail)	6 Months Ended
Net Revenues - Additional Information (Detail)	Jun. 30, 2020
Revenues [Abstract]
Billing cycle period	30 days

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

6 Months Ended

Jun. 30, 2020

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

Net settlement on vesting of performance units, shares

902,532

Performance Units

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

Vested, number of shares (Units)

1,496,377

^[1]

[1]	1,496,377 PSUs that vested during the period were net settled upon vesting by issuing 902,532 shares (net of minimum statutory tax withholding).

Interest Income (Expense), Net - Schedule of Interest Income (Expense), Net (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Other Income And Expenses [Abstract]
Interest income	$ 1,127	$ 1,026	$ 3,401	$ 2,790
Interest expense	(14,746)	(13,169)	(28,716)	(26,056)
Interest income (expense), net	$ (13,619)	$ (12,143)	$ (25,315)	$ (23,266)

Goodwill and intangible assets (Tables)

6 Months Ended

Jun. 30, 2020

Goodwill And Intangible Assets Disclosure [Abstract]

Changes in Goodwill

The following table presents the changes in goodwill for the year ended December 31, 2019 and six months ended June 30, 2020:

	For the year ended December 31, 2019		For the six months ended June 30, 2020
Opening balance	$	1,393,832	$	1,574,466
Goodwill relating to acquisitions consummated during the period		185,381		—
Impact of measurement period adjustments		(988)		—
Effect of exchange rate fluctuations		(3,759)		(17,455)
Closing balance	$	1,574,466	$	1,557,011

The following table presents the changes in goodwill by reporting unit for the six months ended June 30, 2020:

	BCMI		CGRLH		HMS		Total
Opening balance	$	417,213		555,130		602,123		1,574,466
Goodwill relating to acquisitions consummated during the period		—		—		—		—
Impact of measurement period adjustments		—		—		—		—
Effect of exchange rate fluctuations		(5,013)		(6,407)		(6,035)		(17,455)
Closing balance	$	412,200		548,723		596,088		1,557,011

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, 2019						As of June 30, 2020
	Gross carrying amount		Accumulated amortization & Impairment		Net		Gross carrying amount		Accumulated amortization & Impairment		Net
Customer-related intangible assets	$	415,375	$	329,724	$	85,651	$	408,814	$	336,647	$	72,167
Marketing-related intangible assets		84,180		50,217		33,963		82,949		56,220		26,729
Technology-related intangible assets		149,262		61,150		88,112		152,623		75,356		77,267
Intangible assets under development		26,646		3,511		23,135		21,934		2,503		19,431
		675,463		444,602		230,861		666,320		470,726		195,594

Schedule of Impairment Charge Recorded for Various Categories of Assets

The summary below represents the impairment charge recorded for various categories of assets during the three and six months ended June 30, 2019 and June 30, 2020:

	Three months ended June 30,		Six months ended June 30,
	2019	2020	2019	2020
Technology related intangibles	3,511	4,531	3,511	4,531
Customer related intangibles	—	1,239	—	1,239
Property, plant and equipment	—	4,203	—	4,203
Total	3,511	9,973	3,511	9,973

Goodwill and Intangible Assets - Changes in Goodwill (Detail) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Goodwill And Intangible Assets Disclosure [Abstract]
Opening balance	$ 1,574,466	$ 1,393,832
Goodwill relating to acquisitions consummated during the period		185,381
Impact of measurement period adjustments		(988)
Effect of exchange rate fluctuations	(17,455)	(3,759)
Closing balance	$ 1,557,011	$ 1,574,466

Subsequent Events - Additional Information (Detail) - $ / shares				3 Months Ended			6 Months Ended		12 Months Ended
	Jul. 29, 2020	Feb. 06, 2020	Feb. 07, 2019	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2018
Subsequent Event [Line Items]
Quarterly dividend declared		$ 0.0975	$ 0.085	$ 0.097	$ 0.085	$ 0.085	$ 0.195	$ 0.17	$ 0.075
Subsequent Event \| Third Quarter Dividend
Subsequent Event [Line Items]
Quarterly dividend declared	$ 0.0975
Dividend payment date	Sep. 23, 2020
Dividends payable, date of record	Sep. 11, 2020

Long-Term Debt - Maturity Profile of Term Loan Outstanding Net of Debt Amortization Expense (Detail) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Total	$ 1,357,106	$ 1,373,305
Term Loan Credit Facility
Debt Instrument [Line Items]
2020	16,756
2021	33,537
2022	33,564
2023	526,750
Total	$ 610,607	$ 627,359

Accounts receivable, net of allowance for credit losses

6 Months Ended

Jun. 30, 2020

Receivables [Abstract]

Accounts receivable, net of allowance for credit losses

5. Accounts receivable, net of allowance for credit losses

The following table provides details of the Company’s allowance for credit losses:

	Year ended December 31, 2019			Six months ended June 30, 2020
Opening balance as of January 1	$	23,960		$	29,969
Transition period adjustment on accounts receivables (through retained earnings) pursuant to ASC 326		—			4,185
Adjusted balance as of January 1	$	23,960		$	34,154
Additions due to acquisitions		1,004			—
Additions charged/reversal released to cost and expense	$	7,443		$	(1,044	)
Deductions/effect of exchange rate fluctuations		(2,438	)		(1,207	)
Closing balance	$	29,969		$	31,903

Accounts receivable were $944,224 and $900,684, reserve for doubtful receivables was $29,969 and allowance for credit losses was $31,903, resulting in net accounts receivable balances of $914,255 and $868,781 as of December 31, 2019 and June 30, 2020, respectively.

In addition, deferred billings were $7,858 and $20,885, reserve for doubtful assets was $0 and allowance for credit losses was $2,566, resulting in net deferred billings balances of $7,858 and $18,319 as of December 31, 2019 and June 30, 2020, respectively. Total credit losses of $2,566 as of June 30, 2020 includes $734 as a transition date adjustment through retained earnings pursuant to the adoption of ASC 326 and $1,832 as a current period charge. The deferred billings and related allowance for credit losses are included under “other assets” in the consolidated balance sheet.

Goodwill and Intangible Assets - Changes in Goodwill by Reporting Unit (Detail) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Goodwill [Line Items]
Opening balance	$ 1,574,466	$ 1,393,832
Goodwill relating to acquisitions consummated during the period		185,381
Impact of measurement period adjustments		(988)
Effect of exchange rate fluctuations	(17,455)	(3,759)
Closing balance	1,557,011	1,574,466
BCMI
Goodwill [Line Items]
Opening balance	417,213	398,601
Goodwill relating to acquisitions consummated during the period		20,072
Impact of measurement period adjustments		(380)
Effect of exchange rate fluctuations	(5,013)	(1,080)
Closing balance	412,200	417,213
CGRLH
Goodwill [Line Items]
Opening balance	555,130	512,296
Goodwill relating to acquisitions consummated during the period		44,365
Impact of measurement period adjustments		(151)
Effect of exchange rate fluctuations	(6,407)	(1,380)
Closing balance	548,723	555,130
HMS
Goodwill [Line Items]
Opening balance	602,123	482,935
Goodwill relating to acquisitions consummated during the period		120,944
Impact of measurement period adjustments		(457)
Effect of exchange rate fluctuations	(6,035)	(1,299)
Closing balance	$ 596,088	$ 602,123

Derivative Financial Instruments - Fair Value of Derivative Instruments and Location in Financial Statements (Detail) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Prepaid Expenses and Other Current Assets \| Not Designated as Hedging Instrument
Derivatives Fair Value [Line Items]
Fair value of assets	$ 2,047	$ 2,009
Accrued Expenses and Other Current Liabilities \| Not Designated as Hedging Instrument
Derivatives Fair Value [Line Items]
Fair value of liabilities	7,631	814
Cash Flow Hedges \| Prepaid Expenses and Other Current Assets
Derivatives Fair Value [Line Items]
Fair value of assets	5,652	16,214
Cash Flow Hedges \| Other Assets
Derivatives Fair Value [Line Items]
Fair value of assets	1,610	3,086
Cash Flow Hedges \| Accrued Expenses and Other Current Liabilities
Derivatives Fair Value [Line Items]
Fair value of liabilities	27,016	6,152
Cash Flow Hedges \| Other Liabilities
Derivatives Fair Value [Line Items]
Fair value of liabilities	$ 34,581	$ 17,273

Accrued expenses and other current liabilities

6 Months Ended

Jun. 30, 2020

Payables And Accruals [Abstract]

Accrued expenses and other current liabilities

13. Accrued expenses and other current liabilities

Accrued expenses and other current liabilities consist of the following:

	As of December 31,		As of June 30,
	2019		2020
Accrued expenses	$	178,845	$	155,422
Accrued employee cost		273,506		157,294
Earn-out consideration		6,384		5,701
Statutory liabilities		62,350		65,159
Retirement benefits		2,263		2,360
Compensated absences		26,116		26,670
Derivative instruments		6,966		34,647
Contract liabilities (Note 20)		97,313		125,090
Finance lease liability		9,740		12,326
Others		20,388		21,804
	$	683,871	$	606,473

Goodwill and Intangible Assets - Schedule of Impairment Charge Recorded for Various Categories of Assets (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Acquired Finite Lived Intangible Assets [Line Items]
Total impairment charges	$ 9,973	$ 3,511	$ 9,973	$ 3,511
Property, Plant and Equipment
Acquired Finite Lived Intangible Assets [Line Items]
Total impairment charges	4,203		4,203
Technology-related intangible assets
Acquired Finite Lived Intangible Assets [Line Items]
Total impairment charges	4,531	$ 3,511	4,531	$ 3,511
Customer-Related Intangible Assets
Acquired Finite Lived Intangible Assets [Line Items]
Total impairment charges	$ 1,239		$ 1,239

Fair value measurements

6 Months Ended

Jun. 30, 2020

Fair Value Disclosures [Abstract]

Fair value measurements

6. Fair value measurements

The Company measures certain financial assets and liabilities, including derivative instruments, at fair value on a recurring basis. The fair value measurements of these financial assets and liabilities were determined using the following inputs as of December 31, 2019 and June 30, 2020:

	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

6. Fair value measurements (Continued)

	As of June 30, 2020
	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)	$	9,309	$	—	$	9,309	$	—
Deferred compensation plan assets (Note a, e)		21,837		—		—		21,837
Total	$	31,146	$	—	$	9,309	$	21,837
Liabilities
Earn out consideration (Note b, d)	$	21,935	$	—	$	—	$	21,935
Derivative instruments (Note b, c)		69,228		—		69,228		—
Deferred compensation plan liability (Note b, f)		21,375		—		—		21,375
Total	$	112,538	$	—	$	69,228	$	43,310

(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.

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 three and six months ended June 30, 2019 and 2020:

	Three months ended						Six months ended
	June 30,						June 30,
	2019			2020			2019			2020
Opening balance	$	7,476		$	22,409		$	17,073		$	22,184
Earn-out consideration payable in connection with acquisitions		—			—			—			—
Payments made on earn-out consideration (Note a)		(4,098	)		—			(14,098	)		—
Change in fair value of earn out consideration (Note b)		—			(679	)		—			(679	)
Others (Note c)		85			205			488			430
Closing balance	$	3,463		$	21,935		$	3,463		$	21,935

6. Fair value measurements (Continued)

(a) Includes an 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 $2,028 and $0 for the three months ended June 30, 2019 and 2020, respectively, and $3,628 and $0 for the six months ended June 30, 2019 and 2020, respectively.

(b)

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

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 three and six months ended June 30, 2019 and 2020:

	Three months ended June 30,				Six months ended June 30,
	2019		2020		2019		2020
Opening balance	$	8,066	$	10,635	$	1,613	$	11,208
Additions (net of redemption)		820		8,876		6,985		9,861
Change in fair value of deferred compensation plan assets (Note a)		255		2,326		543		768
Closing balance	$	9,141	$	21,837	$	9,141	$	21,837

(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 three and six months ended June 30, 2019 and 2020:

	Three months ended June 30,				Six months ended June 30,
	2019		2020		2019		2020
Opening balance	$	7,935	$	17,583	$	1,582		10,943
Additions (net of redemption)		812		1,388		6,977		9,575
Change in fair value of deferred compensation plan liabilities (Note a)		247		2,404		435		857
Closing balance	$	8,994	$	21,375	$	8,994		21,375

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

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

3 Months Ended

6 Months Ended

Jun. 30, 2020

Jun. 30, 2019

Jun. 30, 2020

Jun. 30, 2019

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

Opening balance

$ 10,635

$ 8,066

$ 11,208

$ 1,613

Additions (net of redemption)

8,876

820

9,861

6,985

Change in fair value of deferred compensation plan assets

^[1]

2,326

255

768

543

Closing balance

$ 21,837

$ 9,141

$ 21,837

$ 9,141

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

Earnings Per Share - Additional Information (Detail) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Earnings Per Share [Abstract]
Number of stock awards outstanding but not included in the computation of diluted earnings per common share	3,319,081	2,518,106	1,811,576	3,533,041

Earnings per share (Tables)

6 Months Ended

Jun. 30, 2020

Earnings Per Share [Abstract]

Schedule of Earnings Per Share

	Three months ended June 30,				Six months ended June 30,
	2019		2020		2019		2020
Net income available to Genpact Limited common shareholders	$	73,722	$	62,161	$	134,563	$	147,859
Weighted average number of common shares used in computing basic earnings per common share		190,163,359		190,541,148		189,807,602		190,583,953
Dilutive effect of stock-based awards		4,602,688		4,571,401		4,272,525		5,238,578
Weighted average number of common shares used in computing dilutive earnings per common share		194,766,047		195,112,549		194,080,127		195,822,531
Earnings per common share attributable to Genpact Limited common shareholders
Basic	$	0.39	$	0.33	$	0.71	$	0.78
Diluted	$	0.38	$	0.32	$	0.69	$	0.76

Summary of significant accounting policies (Policies)

6 Months Ended

Jun. 30, 2020

Accounting Policies [Abstract]

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) and the rules and regulations of the Securities and Exchange Commission (the “SEC”) for reporting on Form 10-Q. Accordingly, they do not include certain information and note disclosures required by generally accepted accounting principles for annual financial reporting and should be read in conjunction with the consolidated financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2019. 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 in consolidation.

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, allowance for credit losses, 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, and management has made assumptions about the possible effects of the novel coronavirus (“COVID-19”) pandemic on critical and significant accounting estimates. Although these estimates and assumptions 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 Accounting Standard Codification (“ASC”) Topic 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 re-measured to fair value as of each reporting date until the contingency is resolved. Changes in fair value are recognized in earnings. All assets and liabilities of the acquired businesses, including goodwill, are assigned to reporting units. Acquisition-related costs are expensed as incurred under selling, general and administrative expenses.

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 and developed internally are carried at cost less accumulated amortization based on their estimated useful lives as follows:

Customer-related intangible assets		1-11 years
Marketing-related intangible assets		2-10 years
Technology-related intangible assets		2-8 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 towards 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.

2. Summary of significant accounting policies (Continued)

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

(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 17% and 18% of the Company’s receivables as of December 31, 2019 and June 30, 2020, respectively. GE accounted for 13% of the Company’s revenues for each of the three and six month periods ended June 30, 2019 and 2020, 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 current expected credit losses inherent in its accounts receivable portfolio. In establishing the required allowance, management considers historical losses which are adjusted to current market conditions and a reasonable and supportable forecast. 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

The Company derives its revenue primarily from business process management services, 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 the transfer of control of promised services to its clients 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 services rendered between the last billing date and the balance sheet date.

The Company’s contracts with its clients 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 client. 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 clients have been included as part of revenues.

2. Summary of significant accounting policies (Continued)

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.

The Company enters into multiple-element revenue arrangements in which a client may purchase a combination of products or services. The Company determines whether each product or service promised to a client 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 clients. 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 clients 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 the client and classified as a contract liability. Contract assets and contract liabilities relating to the same client 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 its clients that include promises to transfer multiple products and services to the client. Determining whether products and services are considered distinct performance obligations that should be accounted for separately rather than together may require significant judgement.

Judgement 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.

Client contracts sometimes include incentive payments received for discrete benefits delivered to the client or service level agreements that could result in credits or refunds to the client. 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.

Leases

2. Summary of significant accounting policies (Continued)

(g) Leases

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 Topic 840, Lease Classification, and were not reassessed on adoption of ASC Topic 842, Leases, on January 1, 2019.

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 at 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.

The Company has 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 commencement date, have a lease term of 12 months or less and do not contain a purchase option (“short-term leases”).

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.

Under certain of its leases, the Company has a renewal and termination option to lease assets for additional terms between one and fifteen years. The Company applies judgement 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.

2. Summary of significant accounting policies (Continued)

For the three and six months ended June 30, 2020, due to the impact of the COVID-19 pandemic on the current and future revenues of the Company, the Company recorded restructuring charges relating to the abandonment of leased office premises and related assets. See note 29 for additional information.

Changes in Accounting Policies

(h) 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 ASC Topic 326, Financial Instruments—Credit Losses (“Topic 326”), effective January 1, 2020. As a result of the Company’s adoption of this new standard, current expected credit losses (“CECL”) are measured using lifetime “expected credit loss” methodology, replacing the incurred loss model that recognized losses only when they became probable and estimable. The Company changed its accounting policy for recognition and measurement of CECL as detailed below. Topic 326 is applicable to financial assets measured at amortized cost, such as accounts receivable (including deferred billings), deposits, employee advances and cash and cash equivalents. It requires historical loss data to be adjusted to reflect changes in asset-specific considerations, current conditions and reasonable and supportable forecasts of future economic conditions. In order to analyze credit losses on financial assets, the Company applied a combination of methods, including the discounted cash flow and roll-rate methods, to determine expected credit losses. The expected credit losses are adjusted each period for changes in expected lifetime credit losses. The Company applied Topic 326 using the modified retrospective transition approach, which involves recognizing the cumulative effect of initial adoption of Topic 326 as an adjustment to its opening retained earnings as of January 1, 2020. Therefore, comparative information prior to the adoption date has not been adjusted.

As a result of adoption of ASC 326, the Company recognized an incremental allowance for credit losses on its accounts receivable and deferred billings of $4,185 and $734, respectively, resulting in an increase in deferred tax assets of $935 with a corresponding decrease in retained earnings of $3,984, net of deferred tax.

Credit losses

Credit losses (effective January 1, 2020)

The Company recognizes an allowance for credit losses for all debt instruments other than those held at fair value through profit or loss. The Company pools its accounts receivable based on similar risk characteristics in estimating expected credit losses. Credit losses for accounts receivable are based on the roll-rate method, and the Company recognizes a loss allowance based on lifetime expected credit losses at each reporting date. The Company has established a provision matrix based on historical credit loss experience, adjusted for forward-looking factors and the economic environment. The Company believes the most relevant forward-looking factors are economic environment, gross domestic product, inflation rates and unemployment rates for each of the countries in which the Company or its clients operate, and accordingly the Company adjusts historical loss rates based on expected changes in these factors. At every reporting date, observed historical default rates are updated to reflect changes in the Company’s forward-looking estimates.

Credit losses for other financial assets including deferred billings are based on the discounted cash flow (“DCF”) method. Under the DCF method, the allowance for credit losses reflects the difference between the contractual cash flows due in accordance with the contract and the present value of the cash flows expected to be collected. The expected cash flows are discounted at the effective interest rate of the financial asset. Such allowances are based on the credit losses expected to arise over the life of the asset which includes consideration of prepayments based on the Company’s expectation as of the balance sheet date.

A financial asset is written off when it is deemed uncollectable and there is no reasonable expectation of recovering the contractual cash flows. Expected recoveries of amounts previously written off, not to exceed the aggregate amounts previously written off, are included in determining the allowance at each reporting period.

Credit losses are presented as a credit loss expense within “Selling, general and administrative expenses.” Subsequent recoveries of amounts previously written off are credited against the same line item.

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 326 on its consolidated financial statements as of January 1, 2020.

	As reported December 31, 2019	Adoption of Topic 326 Increase/(Decrease)	Balance as of January 1, 2020

Accounts receivable, net	914,255	(4,185)	910,070
Other assets	217,079	(734)^*	216,345
Deferred tax assets	89,715	935	90,650
Retained earnings	648,656	(3,984)	644,672

*Represents the expected credit loss on deferred billings amounting to $7,858 included in “Other assets.”

Recently issued accounting pronouncements

(i) 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 842, Leases, with a date of initial application of January 1, 2019, using the modified retrospective approach. The significant accounting policy for leases is outlined in section (g) above.

In March 2019, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standard Update (“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 applications of the 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 adopted this ASU and concluded that it does not have any impact on its consolidated results of operations, cash flows, financial position and or disclosures.

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/or disclosures.

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 became effective for the Company beginning January 1, 2020, including interim periods in fiscal year 2020.

2. Summary of significant accounting policies (Continued)

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 adopted ASU 2016-13, ASU 2019-05 and ASU 2019-11 beginning January 1, 2020, including interim periods in fiscal year 2020. The cumulative impact of the adoption of these standards has been described in section (h) above.

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 assessed the impact of this ASU and concluded that it does not have any material impact on its consolidated results of operations, cash flows, financial position or 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 assessed the impact of this ASU and concluded that it does not have any material impact on its consolidated results of operations, cash flows, financial position or disclosures.

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 re-measurement under ASC 820 when using the measurement alternative, certain disclosure requirements and which foreign currency-denominated equity securities must be re-measured at historical exchange rates. The ASU is effective for the Company beginning January 1, 2020, including interim periods in fiscal year 2020. The Company assessed the impact of this ASU and concluded that it does not have any 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 assessed the impact of this ASU and concluded that it does not have any material impact on its consolidated results of operations, cash flows, financial position or disclosures.

In March 2020, the FASB issued ASU No. 2020-03, “Codification Improvements to Financial Instruments.” This ASU includes amendments that make the Codification easier to understand and apply by eliminating inconsistencies and providing clarifications in relation to financial instruments. 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 or disclosures.

The following recently released accounting standards have not yet been adopted by the Company:

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.

2. Summary of significant accounting policies (Continued)

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 or disclosures.

In March 2020, the FASB issued ASU No. 2020-04, “Facilitation of the Effects of Reference Rate Reform on Financial Reporting.” This ASU provides temporary optional expedients and exceptions to the guidance in US GAAP on contract modifications and hedge accounting to ease the financial reporting burdens related to the expected market transition from the London Interbank Offered Rate (“LIBOR”) and other interbank offered rates to alternative reference rates, such as the Secured Overnight Financing Rate (“SOFR”). Entities can elect not to apply certain modification accounting requirements to contracts affected by what the guidance calls reference rate reform, if certain criteria are met. An entity that makes this election would not have to remeasure the contracts at the modification date or reassess a previous accounting determination. The guidance is effective upon issuance and generally can be applied through 31 December 2022. The Company is still in the process of assessing the optional adoption of this ASU.

Reclassification

(j) 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.

Stock-Based Compensation - Significant Assumptions used in Determining Fair Value of Options Granted (Detail)	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Dividend yield	0.89%	1.08%
Expected life (in months)	84 months	84 months
Risk-free rate of interest	1.50%	2.63%
Volatility	20.96%	21.38%

Related party transactions

6 Months Ended

Jun. 30, 2020

Related party transactions

26. Related party transactions

The Company has from time to time entered into related party transactions with non-consolidating affiliates and 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, and the Company also has sold its investments in non-consolidating affiliates. Accordingly, transactions between the Company, its non-consolidating affiliates, and Bain are no longer presented as related party transactions for the six months ended June 30, 2020. The value of related party transactions entered into during the six months ended June 30, 2019 was not significant.

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

6 Months Ended

Jun. 30, 2020

$ / shares

Number of Restricted Share Units

Outstanding number of shares (Units), beginning balance

1,261,706

Granted, number of shares (Units)

56,111

Vested, number of shares (Units)

(289,184)

^[1]

Forfeited, number of shares (Units)

(5,819)

Outstanding number of shares (Units), ending balance

1,022,814

Expected to vest, number of shares (Units)

939,940

^[2]

Weighted Average Grant Date Fair Value

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

$ 31.41

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

33.77

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

26.27

^[1]

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

27.29

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

$ 33.01

[1]	289,184 RSUs that vested during the period were net settled upon vesting by issuing 185,041 shares (net of minimum statutory tax withholding).
[2]	The number of RSUs expected to vest reflects the application of an estimated forfeiture rate.

Prepaid Expenses and Other Current Assets - Schedule of Prepaid Expenses and Other Current Assets (Detail) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Prepaid Expense And Other Assets Current [Abstract]
Advance income and non-income taxes	$ 75,424	$ 43,763
Contract asset	19,216	19,170
Prepaid expenses	34,108	29,734
Derivative instruments	7,699	18,223
Employee advances	3,936	4,209
Deposits	4,831	1,784
Advances to suppliers	724	4,289
Others	34,145	49,153
Prepaid expenses and other current assets, net	$ 180,083	$ 170,325

Stock-Based Compensation - Additional Information (Detail) - USD ($)			3 Months Ended		6 Months Ended		12 Months Ended
	Apr. 05, 2019	Apr. 11, 2012	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2018	May 09, 2017
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock based compensation cost			$ 18,520,000	$ 21,252,000	$ 35,655,000	$ 39,483,000
Options granted, contractual period, years					10 years
Options granted					431,924	1,771,068
Unrecognized stock-based compensation cost for options			23,688,000		$ 23,688,000
Employee Stock Option
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Weighted average remaining requisite vesting period					3 years 3 months 18 days
Restricted Share Units (RSUs)
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Weighted average remaining requisite vesting period					2 years 1 month 6 days
Shares to be issued on vested awards other than options							44,562
Vested RSU issued during the period					44,165
Unrecognized stock-based compensation cost			16,518,000		$ 16,518,000
Performance Units
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Weighted average remaining requisite vesting period					1 year 6 months
Unrecognized stock-based compensation cost			$ 58,261,000		$ 58,261,000
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)					174,314	134,346
Compensation expense for ESPP			$ 324,000	$ 274,000	$ 676,000	$ 504,000
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
Number of common shares authorized for issuance	23,000,000	15,000,000
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

Employee Benefit Plans - Amounts Contributed to Defined Contribution Plans in Various Jurisdictions (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	$ 20,101	$ 21,866	$ 41,736	$ 41,903
India
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	6,872	7,387	15,073	13,952
U.K.
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	2,910	4,233	5,883	6,656
China
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	3,339	4,645	7,262	9,418
Other Regions
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	2,122	1,787	4,237	2,856
U.S.
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	$ 4,858	$ 3,814	$ 9,281	$ 9,021

Cash and cash equivalents (Tables)

6 Months Ended

Jun. 30, 2020

Cash And Cash Equivalents [Abstract]

Schedule of Cash and Cash Equivalents

	As of December 31,		As of June 30,
	2019		2020
Cash and other bank balances		467,096		867,363
Total	$	467,096	$	867,363

Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	Jun. 30, 2020	Aug. 03, 2020
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q2
Trading Symbol	G
Entity Registrant Name	GENPACT LTD
Entity Central Index Key	0001398659
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		190,771,430
Entity Shell Company	false
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
Entity Current Reporting Status	Yes
Entity File Number	001-33626
Entity Tax Identification Number	98-0533350
Entity Address, Address Line One	Victoria Place, 5th Floor
Entity Address, Address Line Two	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
Document Quarterly Report	true
Document Transition Report	false

Other operating (income) expense, net

6 Months Ended

Jun. 30, 2020

Other Income And Expenses [Abstract]

Other operating (income) expense, net

23. Other operating (income) expense, net

	Three months ended June 30,						Six months ended June 30,
	2019			2020			2019			2020
Write-down of intangible assets and property, plant and equipment*	$	3,511		$	9,973		$	3,511		$	9,973
Write-down of operating lease right-of-use assets and other assets*		—			10,244			—			10,244
Other operating (income) expense		(3,566	)		(1,388	)		(3,480	)		(1,708	)
Other operating (income) expense, net	$	(55	)	$	18,829		$	31		$	18,509

*See note 29 for additional information about other operating (income) expense, net for the three and six months ended June 30, 2020.

Long-term debt

6 Months Ended

Jun. 30, 2020

Debt Disclosure [Abstract]

Long-term debt

12. 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 credit 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 restricts certain payments, including dividend payments, if there is an event of default under the credit agreement or if the Company is not, or after making the payment would not be, in compliance with certain financial covenants contained in the amended credit agreement. These covenants require the Company to maintain a net debt to EBITDA leverage ratio of below 3x and an interest coverage ratio of more than 3x. During the period ended June 30, 2020, the Company was in compliance with the terms of the credit agreement, including all of the financial covenants therein. The Company’s retained earnings are not subject to any restrictions on availability to make dividend payments to shareholders, subject to compliance with the financial covenants described above that are contained in the amended credit agreement.

As of December 31, 2019 and June 30, 2020, the amount outstanding under the term loan, net of debt amortization expense of $1,641 and $1,393, was $627,359 and $610,607, respectively. As of December 31, 2019 and June 30, 2020, the term loan bore interest at a rate equal to LIBOR plus a margin of 1.375% per annum. Indebtedness under the amended credit facility is unsecured. The amount outstanding on the term loan as of June 30, 2020 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.

The maturity profile of the term loan outstanding as of June 30, 2020, net of debt amortization expense, is as follows:

Year ended	Amount
2020	$	16,756
2021		33,537
2022		33,564
2023		526,750
Total	$	610,607

12. Long-term debt (Continued)

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 (the “2017 Senior Notes”), and $400,000 aggregate principal amount of 3.375% senior notes in November 2019 (the “2019 Senior Notes” and together with the 2017 Senior Notes, the “Senior Notes”). These issuances were fully guaranteed by the Company. The total debt issuance cost of $2,642 and $2,937 incurred in connection with the 2017 Senior Notes and 2019 Senior Notes offerings, respectively, are being amortized over the lives of the Senior Notes as an additional interest expense. As of December 31, 2019 and June 30, 2020, the amount outstanding under the 2017 Senior Notes, net of debt amortization expense of $1,186 and $923, respectively, was $348,814 and $349,077, respectively, which is payable on April 1, 2022. As of December 31, 2019 and June 30, 2020, the amount outstanding under the 2019 Senior Notes, net of debt amortization expense of $2,868 and $2,578, was $397,132 and $397,422, respectively. The Issuer will pay interest on the 2017 Senior Notes semi-annually in arrears on April 1 and October 1 of each year and on the 2019 Senior 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. The Company, at its option, may redeem the 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 2017 Senior Notes, March 1, 2022, and in the case of the 2019 Senior Notes, November 1, 2024, a specified “make-whole” premium. The Senior 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. During the period ended June 30, 2020, 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%.

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

	As of December 31, 2019		As of June 30, 2020
Credit facility, net of debt amortization expense		627,359		610,607
2017 Senior Notes, net of debt amortization expense		348,814		349,077
2019 Senior Notes, net of debt amortization expense		397,132		397,422
Total	$	1,373,305	$	1,357,106
Current portion		33,509		33,523
Non-current portion		1,339,796		1,323,583
Total	$	1,373,305	$	1,357,106

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

3 Months Ended

6 Months Ended

Jun. 30, 2020

Restructuring Cost And Reserve [Line Items]

Restructuring charge

^[1]

$ 21,658

Severance charge

10,505

Property, Plant and Equipment

Restructuring Cost And Reserve [Line Items]

Restructuring charge

908

Office Premises and Employee Severance Charge

Restructuring Cost And Reserve [Line Items]

Restructuring charge

21,658

Non-cash Charge

Restructuring Cost And Reserve [Line Items]

Restructuring charge

$ 11,152

[1]	We do not allocate these charges to individual segments in internal management reports used by the chief operating decision maker. Accordingly, such expenses are included in our segment reporting as “unallocated costs”.

Cost of Revenue - Schedule of Cost of Revenue (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Component Of Operating Other Cost And Expense [Line Items]
Cost of revenue	$ 593,892	$ 571,244	$ 1,198,663	$ 1,090,381
Personnel expenses
Component Of Operating Other Cost And Expense [Line Items]
Cost of revenue	462,536	421,924	924,651	802,102
Operational expenses
Component Of Operating Other Cost And Expense [Line Items]
Cost of revenue	104,433	127,792	221,630	247,584
Depreciation and amortization
Component Of Operating Other Cost And Expense [Line Items]
Cost of revenue	$ 26,923	$ 21,528	$ 52,382	$ 40,695

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

3 Months Ended

6 Months Ended

Jun. 30, 2020

Jun. 30, 2019

Jun. 30, 2020

Jun. 30, 2019

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

Opening balance

$ 17,583

$ 7,935

$ 10,943

$ 1,582

Additions (net of redemption)

1,388

812

9,575

6,977

Change in fair value of deferred compensation plan liabilities

^[1]

2,404

247

857

435

Closing balance

$ 21,375

$ 8,994

$ 21,375

$ 8,994

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

Employee Benefit Plans - Additional Information (Detail) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
	Jul. 01, 2018	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Deferred Compensation Arrangement With Individual Excluding Share Based Payments And Postretirement Benefits [Line Items]
Deferred compensation plan liability		$ 21,375		$ 21,375		$ 10,943
Cash surrender value of policies		21,837		21,837		$ 11,208
Change in fair value of plan assets		2,326	$ 255	768	$ 543
Change in fair value of deferred compensation liabilities		$ 2,404	$ 247	$ 857	$ 435
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%

Net Revenues - Estimated Revenue Expected to Recognized in Future Related to Remaining Performance Obligation (Detail) $ in Thousands	Jun. 30, 2020 USD ($)
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation	$ 196,684
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2020-07-01
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation	$ 125,090
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	6 months
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	$ 56,431
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	$ 13,154
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	$ 2,009
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
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	190,721,373	190,118,181
Common shares, outstanding	190,721,373	190,118,181
Allowance for credit losses	$ 31,903	$ 29,969
Allowance for credit losses, other assets	$ 2,566	$ 0

Net Revenues - Details of Company's Contract Cost Assets (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Opening balance			$ 205,498
Closing balance	$ 210,752		210,752
Sales Incentive Programs
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Opening balance	34,417	$ 36,380	35,366	$ 25,891
Closing balance	32,182	35,593	32,182	35,593
Amortization	4,538	4,441	8,235	8,548
Process Transition Activities
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Opening balance	176,649	144,423	170,132	134,302
Closing balance	178,570	156,585	178,570	156,585
Amortization	$ 18,929	$ 17,191	$ 32,462	$ 28,701

Consolidated Statements of Equity (Parenthetical) - $ / shares			3 Months Ended			6 Months Ended		12 Months Ended
	Feb. 06, 2020	Feb. 07, 2019	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2018
Statement Of Stockholders Equity [Abstract]
Dividends per common share	$ 0.0975	$ 0.085	$ 0.097	$ 0.085	$ 0.085	$ 0.195	$ 0.17	$ 0.075

Subsequent Events

6 Months Ended

Jun. 30, 2020

Subsequent Events [Abstract]

Subsequent Events

30. Subsequent Events

Dividend

On July 29, 2020, the Company announced that its Board of Directors has declared a dividend for the third quarter of 2020 of $0.0975 per common share, which is payable on September 23, 2020 to shareholders of record as of the close of business on September 11, 2020. The declaration of any future dividends will be at the discretion of the Board of Directors.

Capital stock

6 Months Ended

Jun. 30, 2020

Equity [Abstract]

Capital stock

17. Capital stock

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.

During the six months ended June 30, 2020, the Company repurchased 1,042,188 of its common shares on the open market at a weighted average price of $43.18 per share, for an aggregate cash amount of $45,000. All repurchased shares have been retired. There were no repurchases during the six months ended June 30, 2019.

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 six months ended June 30, 2020, retained earnings were reduced by the direct costs related to share repurchases of $21.

Dividend

On February 7, 2019, the Company announced that its Board 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 and June 21, 2019, the Company paid a dividend of $0.085 per share, amounting to $16,119 and $16,188 in the aggregate, to shareholders of record as of March 8, 2019 and June 12, 2019, respectively.

On February 6, 2020, the Company announced that its Board had approved a 15% increase in its quarterly cash dividend to $0.0975 per share, up from $0.085 per share in 2019, representing a planned annual dividend of $0.39 per common share, up from $0.34 per share in 2019, payable to holders of the Company’s common shares. On March 18, 2020 and June 26, 2020, the Company paid a dividend of $0.0975 per share, amounting to $18,543 and $18,595 in the aggregate, to shareholders of record as of March 9, 2020 and June 11, 2020, respectively.

Income taxes

6 Months Ended

Jun. 30, 2020

Income Tax Disclosure [Abstract]

Income taxes

25. Income taxes

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

As of December 31, 2019, the Company had unrecognized tax benefits amounting to $31,029, including an amount of $29,835, which, if recognized, would impact the Company’s effective tax rate, or ETR.

The following table summarizes activities related to the Company’s unrecognized tax benefits for uncertain tax positions for the six months ended June 30, 2020:

	2020
Opening Balance at January 1	$	31,029
Decrease related to prior year tax position due to lapse of applicable statute of limitation		(738	)
Increase related to current year tax positions, including recorded in acquisition accounting		12
Effect of exchange rate changes		(1,220	)
Closing Balance at June 30	$	29,083

The Company’s unrecognized tax benefits as of June 30, 2020 include an amount of $27,890, which, if recognized, would impact the Company’s ETR. As of December 31, 2019 and June 30, 2020, the Company had accrued approximately $5,812 and $5,888, respectively, in interest relating to unrecognized tax benefits.

During the year ended December 31, 2019 and the six months ended June 30, 2020, the Company recognized approximately $826 and $76, respectively, excluding the impact of exchange rate differences, in interest on unrecognized tax benefits. As of December 31, 2019 and June 30, 2020, the Company had accrued approximately $1,084 and $1,007, respectively, for penalties.

Property, plant and equipment, net

6 Months Ended

Jun. 30, 2020

Property Plant And Equipment [Abstract]

Property, plant and equipment, net

9. Property, plant and equipment, net

The following table provides the gross and net amount of property, plant and equipment:

	As of December 31,			As of June 30,
	2019			2020
Property, plant and equipment, gross	$	744,161		$	737,914
Less: Accumulated depreciation, amortization and impairment		(490,126	)		(504,156	)
Property, plant and equipment, net	$	254,035		$	233,758

Depreciation expense on property, plant and equipment for the six months ended June 30, 2019 and 2020 was $28,474 and $33,606, respectively, and for the three months ended June 30, 2019 and 2020 was $15,058 and $17,890, respectively. Computer software amortization for the six months ended June 30, 2019 and 2020 was $4,216 and $5,510, respectively, and for the three months ended June 30, 2019 and 2020 was $1,248 and $2,503, 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 $(130) and $155 for the six months ended June 30, 2019 and 2020, respectively, and $(97) and $199 for the three months ended June 30, 2019 and 2020, respectively.

The Company recorded a write-down to property, plant and equipment during the three months ended June 30, 2020, as described in Note 10.

Earnings per share

6 Months Ended

Jun. 30, 2020

Earnings Per Share [Abstract]

Earnings per share

18. 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 Company common shares outstanding. The calculation of basic earnings per common share is determined by dividing net income available to common shareholders by the weighted average number of common shares outstanding during the respective periods. The potentially dilutive shares, consisting of outstanding options on common shares, restricted share units, common shares to be issued under the ESPP and performance units, have been included in the computation of diluted net earnings per share and the number of weighted average shares outstanding, except where the result would be anti-dilutive.

The number of shares subject to stock awards outstanding but not included in the computation of diluted earnings per common share because their effect was anti-dilutive is 3,533,041 and 1,811,576 for the six months ended June 30, 2019 and 2020, respectively, and 2,518,106 and 3,319,081 for the three months ended June 30, 2019 and 2020, respectively.

	Three months ended June 30,				Six months ended June 30,
	2019		2020		2019		2020
Net income available to Genpact Limited common shareholders	$	73,722	$	62,161	$	134,563	$	147,859
Weighted average number of common shares used in computing basic earnings per common share		190,163,359		190,541,148		189,807,602		190,583,953
Dilutive effect of stock-based awards		4,602,688		4,571,401		4,272,525		5,238,578
Weighted average number of common shares used in computing dilutive earnings per common share		194,766,047		195,112,549		194,080,127		195,822,531
Earnings per common share attributable to Genpact Limited common shareholders
Basic	$	0.39	$	0.33	$	0.71	$	0.78
Diluted	$	0.38	$	0.32	$	0.69	$	0.76

Prepaid expenses and other current assets

6 Months Ended

Jun. 30, 2020

Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]

Prepaid expenses and other current assets

8. Prepaid expenses and other current assets

Prepaid expenses and other current assets consist of the following:

	As of December 31,		As of June 30,
	2019		2020
Advance income and non-income taxes	$	43,763	$	75,424
Contract asset (Note 20)		19,170		19,216
Prepaid expenses		29,734		34,108
Derivative instruments		18,223		7,699
Employee advances		4,209		3,936
Deposits		1,784		4,831
Advances to suppliers		4,289		724
Others		49,153		34,145
	$	170,325	$	180,083

Other liabilities

6 Months Ended

Jun. 30, 2020

Other Liabilities Disclosure [Abstract]

Other liabilities

14. Other liabilities

Other liabilities consist of the following:

	As of December 31,		As of June 30,
	2019		2020
Accrued employee cost	$	8,729	$	10,356
Earn-out consideration		15,800		16,234
Statutory liabilities		66		9,602
Retirement benefits		13,162		14,550
Compensated absences		35,029		38,448
Derivative instruments		17,273		34,581
Contract liabilities (Note 20)		78,613		71,594
Finance lease liability		20,725		27,725
Others		19,519		26,433
	$	208,916	$	249,523

Consolidated Statements of Income - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
Consolidated Statements of Income - USD ($) $ in Thousands	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Income Statement [Abstract]
Net revenues	$ 900,094	$ 881,799	$ 1,823,286	$ 1,691,005
Cost of revenue	593,892	571,244	1,198,663	1,090,381
Gross profit	306,202	310,555	624,623	600,624
Operating expenses:
Selling, general and administrative expenses	186,312	196,312	383,654	387,714
Amortization of acquired intangible assets	10,697	8,096	21,438	16,605
Other operating (income) expense, net	18,829	(55)	18,509	31
Income from operations	90,364	106,202	201,022	196,274
Foreign exchange gains (losses), net	(518)	351	14,013	(3,081)
Interest income (expense), net	(13,619)	(12,143)	(25,315)	(23,266)
Other income (expense), net	2,920	560	(14)	4,363
Income before equity-method investment activity, net and income tax expense	79,147	94,970	189,706	174,290
Equity-method investment activity, net		(15)		(11)
Income before income tax expense	79,147	94,955	189,706	174,279
Income tax expense	16,986	21,233	41,847	39,716
Net income	$ 62,161	$ 73,722	$ 147,859	$ 134,563
Earnings per common share
Basic	$ 0.33	$ 0.39	$ 0.78	$ 0.71
Diluted	$ 0.32	$ 0.38	$ 0.76	$ 0.69
Weighted average number of common shares used in computing earnings per common share
Basic	190,541,148	190,163,359	190,583,953	189,807,602
Diluted	195,112,549	194,766,047	195,822,531	194,080,127

Selling, general and administrative expenses (Tables)

6 Months Ended

Jun. 30, 2020

Selling General And Administrative Expenses [Abstract]

Schedule of Selling, General and Administrative Expenses

Selling, general and administrative expenses consist of the following:

	Three months ended June 30,				Six months ended June 30,
	2019		2020		2019		2020
Personnel expenses	$	148,910	$	154,517	$	291,390	$	304,145
Operational expenses		45,286		28,755		91,496		73,502
Depreciation and amortization		2,116		3,040		4,828		6,007
	$	196,312	$	186,312	$	387,714	$	383,654

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

3 Months Ended

6 Months Ended

Jun. 30, 2020

Jun. 30, 2019

Jun. 30, 2020

Jun. 30, 2019

Revenues [Abstract]

Advance from customers, Opening balance

$ 64,197

$ 26,048

$ 44,818

$ 22,892

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

11,098

4,328

12,515

3,821

Advance from customers, Gross opening balance

75,295

30,376

57,333

26,713

Advance from customers, Additions

43,594

27,679

62,934

41,826

Advance from customers, Additions due to acquisitions

444

Advance from customers, Revenue recognized

(36,284)

(8,618)

(36,848)

(19,530)

Advance from customers, Currency translation adjustments

397

(417)

Advance from customers, Others

(2,402)

Advance from customers, Gross closing balance

83,002

47,053

83,002

47,053

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

(12,326)

(7,943)

(12,326)

(7,943)

Advance from customers, Closing balance

^[1]

70,676

39,110

70,676

39,110

Deferred transition revenue, Opening balance

128,042

97,137

131,108

95,648

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

54,374

36,732

43,289

25,604

Deferred transition revenue, Gross opening balance

182,416

133,869

174,397

121,252

Deferred transition revenue, Additions

20,859

29,760

42,496

53,977

Deferred transition revenue, Revenue recognized

(16,124)

(15,599)

(29,043)

(27,327)

Deferred transition revenue, Currency translation adjustments

132

(106)

(567)

Deferred transition revenue, Others

(2,329)

Deferred transition revenue, Gross closing balance

184,954

147,924

184,954

147,924

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

(58,946)

(43,648)

(58,946)

(43,648)

Deferred transition revenue, Closing Balance

^[1]

$ 126,008

$ 104,276

$ 126,008

$ 104,276

[1]

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

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	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Fair Value Disclosures [Abstract]
Payment of earn-out consideration include in cash flows from operating activities	$ 0	$ 2,028	$ 0	$ 3,628

Cash and Cash Equivalents - Schedule of Cash and Cash Equivalents (Detail) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Cash And Cash Equivalents [Abstract]
Cash and other bank balances	$ 867,363	$ 467,096
Total	$ 867,363	$ 467,096

Short-term borrowings

6 Months Ended

Jun. 30, 2020

Debt Disclosure [Abstract]

Short-term borrowings

11. 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, 2019 and June 30, 2020, the limits available were $14,307 and $13,976, respectively, of which $7,486 and $7,354, respectively, 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 12. 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, 2019 and June 30, 2020. The unutilized amount on the revolving facilities bore a commitment fee of 0.20% as of December 31, 2019 and June 30, 2020. As of December 31, 2019 and June 30, 2020, a total of $72,098 and $497,639, respectively, was utilized, of which $70,000 and $495,000, respectively, constituted funded drawdown and $2,098 and $2,639, 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 period ended June 30, 2020, the Company was in compliance with the financial covenants of the credit agreement.

Interest income (expense), net (Tables)

6 Months Ended

Jun. 30, 2020

Banking And Thrift Interest [Abstract]

Schedule of Interest Income (Expense), Net

	Three months ended June 30,						Six months ended June 30,
	2019			2020			2019			2020
Interest income	$	1,026		$	1,127		$	2,790		$	3,401
Interest expense		(13,169	)		(14,746	)		(26,056	)		(28,716	)
Interest income (expense), net	$	(12,143	)	$	(13,619	)	$	(23,266	)	$	(25,315	)

Net revenues

6 Months Ended

Jun. 30, 2020

Revenues [Abstract]

Net revenues

20. Net revenues

Disaggregation of revenue

In the following table, the Company’s revenue is disaggregated by customer classification:

	Three months ended June 30,				Six months ended June 30,
	2019		2020		2019		2020
GE	$	118,604	$	116,757	$	227,609	$	238,414
Global clients		763,195		783,337		1,463,396		1,584,872
Total net revenues	$	881,799	$	900,094	$	1,691,005	$	1,823,286

The entire amount of revenue from GE is included in revenue from the HMS segment, and the remainder of revenue from the HMS segment consists of revenue from Global Clients. All of the segment revenue from both the BCMI and CGRLH segments consists of revenue from Global Clients. Refer to Note 19 for details on net revenues for each of the Company’s segments.

The Company has evaluated the impact of COVID-19 on the Company’s net revenues for the three and six months ended June 30, 2020 to ensure that revenue is recognized after considering all these impacts to the extent known and available currently. Impacts observed include constraints on the Company’s ability to render services, whether due to full or partial shutdowns of the Company’s facilities or significant travel restrictions, penalties relating to breaches of service level agreements and contract terminations or contract performance delays initiated by clients. The net revenues for the three and six months ended June 30, 2020 are lower than expected primarily due to delays in obtaining approvals, whether as a result of regulatory constraints, privacy or security concerns, from certain clients to shift to a virtual, work-from-home operating environment. Our net revenue of various verticals, including transformation services, are also lower during the periods due to adversely impacted market developments, including delays or cancellations of new projects, new orders and renewals. Due to the nature of the pandemic, the Company will continue to monitor developments to identify significant uncertainties relating to revenue in future periods.

20. 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. Refer to Note 5 for details on the Company’s accounts receivable and allowance for credit losses.

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

	Three months ended June 30,												Six months ended June 30,
	2019						2020						2019						2020
Particulars	Advance From customers			Deferred Transition revenue			Advance From customers			Deferred Transition revenue			Advance From customers			Deferred Transition revenue				Advance From customers			Deferred Transition revenue
Opening balance	$	26,048		$	97,137		$	64,197		$	128,042		$	22,892		$	95,648			$	44,818		$	131,108
Impact of opening balance offset with contract asset		4,328		$	36,732			11,098		$	54,374			3,821		$	25,604				12,515		$	43,289
Gross opening balance	$	30,376		$	133,869		$	75,295		$	182,416		$	26,713		$	121,252			$	57,333		$	174,397
Additions		27,679			29,760			43,594			20,859			41,826			53,977				62,934			42,496
Additions due to acquisitions		—			—			—			—			444			—				—			—
Revenue recognized		(8,618	)		(15,599	)		(36,284	)		(16,124	)		(19,530	)		(27,327	)			(36,848	)		(29,043	)
Currency translation adjustments		18			(106	)		397			132			2			22				(417	)		(567	)
Others		(2,402	)		—			—			(2,329	)		(2,402	)		—				—			(2,329	)
Gross closing balance	$	47,053		$	147,924		$	83,002		$	184,954		$	47,053		$	147,924			$	83,002		$	184,954
Impact of closing balance offset with contract asset		(7,943	)		(43,648	)		(12,326	)		(58,946	)		(7,943	)		(43,648	)			(12,326	)		(58,946	)
Closing balance (Note a)	$	39,110		$	104,276		$	70,676		$	126,008		$	39,110		$	104,276			$	70,676		$	126,008

(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 June 30, 2020:

Particulars		Total				Less than 1 year				1-3 years				3-5 years				After 5 years
Transaction price allocated to remaining performance obligations		$	196,684				125,090				56,431				13,154				2,009

20. Net revenues (Continued)

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

Particulars	Three months ended June 30,						Six months ended June 30,
Particulars	2019			2020			2019			2020
Opening balance	$	46,951		$	43,205		$	45,035		$	40,346
Impact of opening balance offset with contract liability		41,062			65,472			29,425			55,804
Gross opening balance	$	88,013		$	108,677		$	74,460		$	96,150
Additions		21,985			16,318			49,098			40,562
Reduction in revenue recognized		(9,814	)		(12,597	)		(23,374	)		(24,314	)
Gross closing balance	$	100,184		$	112,398		$	100,184		$	112,398
Impact of closing balance offset with contract liability		(51,591	)		(71,272	)		(51,591	)		(71,272	)
Closing balance (Note b)	$	48,593		$	41,126		$	48,593		$	41,126

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

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

	Three months ended June 30,								Six months ended June 30,
	2019				2020				2019				2020
Particulars	Sales incentive programs		Transition activities		Sales Incentive programs		Transition activities		Sales incentive programs		Transition activities		Sales incentive programs		Transition activities
Opening balance	$	36,380	$	144,423	$	34,417	$	176,649	$	25,891	$	134,302	$	35,366	$	170,132
Closing balance		35,593		156,585		32,182		178,570		35,593		156,585		32,182		178,570
Amortization		4,441		17,191		4,538		18,929		8,548		28,701		8,235		32,462

Organization

6 Months Ended

Jun. 30, 2020

Accounting Policies [Abstract]

Organization

1. Organization

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

Capital Stock - Additional Information (Detail) - USD ($)							3 Months Ended			6 Months Ended		12 Months Ended
	Jun. 26, 2020	Mar. 18, 2020	Feb. 06, 2020	Jun. 21, 2019	Mar. 20, 2019	Feb. 07, 2019	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2018
Class Of Stock [Line Items]
Stock repurchase authorized amount							$ 1,250,000,000			$ 1,250,000,000
Shares repurchased and retired (in shares)										1,042,188	0
Common stock shares repurchased price per share										$ 43.18
Aggregate amount of common stock shares repurchased										$ 45,021,000
Expenses related to stock purchases										$ 21,000
Percentage Increase In Quarterly Cash Dividend			15.00%			13.00%
Quarterly dividend declared			$ 0.0975			$ 0.085	$ 0.097	$ 0.085	$ 0.085	$ 0.195	$ 0.17	$ 0.075
Annual dividend						$ 0.34						$ 0.30
Initial dividend paid	$ 18,595,000	$ 18,543,000		$ 16,188,000	$ 16,119,000
Dividends payable, date declared			Feb. 06, 2020			Feb. 07, 2019
Dividends paid per share		$ 0.0975			$ 0.085
Planned annual dividend			$ 0.39						$ 0.34
Second Quarter Dividend
Class Of Stock [Line Items]
Dividend payment date			Jun. 26, 2020			Jun. 21, 2019
Dividends payable, date of record			Jun. 11, 2020			Jun. 12, 2019
First Quarter Dividend
Class Of Stock [Line Items]
Dividend payment date			Mar. 18, 2020			Mar. 20, 2019
Dividends payable, date of record			Mar. 09, 2020			Mar. 08, 2019
Share Repurchase Open Market
Class Of Stock [Line Items]
Aggregate amount of common stock shares repurchased										$ 45,000,000

Business acquisitions

6 Months Ended

Jun. 30, 2020

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 $21,500 which is outstanding as of June 30, 2020. 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.

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 earn-out consideration with an estimated value of $21,500 over the rollover period of three years. The amount of deferred earn-out 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 June 30, 2020. 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 November 12, 2019.

3. Business acquisitions (Continued)

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 Banking, Capital Market and Insurance (“BCMI”) segment in the amount of $17,525, to the Consumer Goods, Retail, Life Sciences and Healthcare (“CGRLH”) segment in the amount of $44,365 and to the High Tech, Manufacturing and Services (“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 June 30, 2020. 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, which has been allocated to the Company’s BCMI reporting segment and is deductible for income tax purposes. The goodwill primarily 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.

Other operating (income) expense, net (Tables)

6 Months Ended

Jun. 30, 2020

Other Income And Expenses [Abstract]

Schedule of Other Operating (Income) Expense, Net

	Three months ended June 30,						Six months ended June 30,
	2019			2020			2019			2020
Write-down of intangible assets and property, plant and equipment*	$	3,511		$	9,973		$	3,511		$	9,973
Write-down of operating lease right-of-use assets and other assets*		—			10,244			—			10,244
Other operating (income) expense		(3,566	)		(1,388	)		(3,480	)		(1,708	)
Other operating (income) expense, net	$	(55	)	$	18,829		$	31		$	18,509

Long-Term Debt - Additional Information (Detail) - USD ($)	1 Months Ended	6 Months Ended	12 Months Ended
	Aug. 31, 2018	Jun. 30, 2020	Dec. 31, 2019	Nov. 30, 2019	Aug. 09, 2018	Aug. 08, 2018	Mar. 31, 2017
Debt Instrument [Line Items]
Maturity date of loan agreement		Aug. 08, 2023
Margin over LIBOR	1.375%	1.375%	1.375%
Debt amount outstanding		$ 1,357,106,000	$ 1,373,305,000
Genpact Luxembourg S.à r.l.
Debt Instrument [Line Items]
Debt instrument description		The Issuer will pay interest on the 2017 Senior Notes semi-annually in arrears on April 1 and October 1 of each year and on the 2019 Senior 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		$ 1,393,000	1,641,000
Maturity date of loan agreement		Aug. 08, 2023
Debt amount outstanding		$ 610,607,000	627,359,000
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				$ 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
2017 Senior Notes \| Genpact Luxembourg S.à r.l.
Debt Instrument [Line Items]
Debt amortization expense		$ 923,000	1,186,000
Debt amount outstanding		$ 349,077,000	348,814,000
Principal amount of senior notes issued							$ 350,000,000
Interest rate on senior notes							3.70%
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%
2019 Senior Notes \| Genpact Luxembourg S.à r.l.
Debt Instrument [Line Items]
Debt amortization expense		$ 2,578,000	2,868,000
Debt amount outstanding		$ 397,422,000	$ 397,132,000
Principal amount of senior notes issued				$ 400,000,000
Interest rate on senior notes				3.375%
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%

Prepaid expenses and other current assets (Tables)

6 Months Ended

Jun. 30, 2020

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,		As of June 30,
	2019		2020
Advance income and non-income taxes	$	43,763	$	75,424
Contract asset (Note 20)		19,170		19,216
Prepaid expenses		29,734		34,108
Derivative instruments		18,223		7,699
Employee advances		4,209		3,936
Deposits		1,784		4,831
Advances to suppliers		4,289		724
Others		49,153		34,145
	$	170,325	$	180,083

Commitments and Contingencies - Additional Information (Detail) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Commitments And Contingencies [Line Items]
Bank guarantees and letters of credits, outstanding	$ 9,993	$ 9,585
Liability refund adjustment from settlement with taxing authority	3,490
Capital Addition Purchase Commitments
Commitments And Contingencies [Line Items]
Commitments and contingencies	$ 3,582	$ 5,368

Cost of revenue

6 Months Ended

Jun. 30, 2020

Other Income And Expenses [Abstract]

Cost of revenue

21. Cost of revenue

Cost of revenue consists of the following:

	Three months ended June 30,				Six months ended June 30,
	2019		2020		2019		2020
Personnel expenses	$	421,924	$	462,536	$	802,102	$	924,651
Operational expenses		127,792		104,433		247,584		221,630
Depreciation and amortization		21,528		26,923		40,695		52,382
	$	571,244	$	593,892	$	1,090,381	$	1,198,663

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

6 Months Ended

Jun. 30, 2020

$ / shares

Number of Performance Units

Outstanding number of shares (Units), beginning balance

6,058,464

Granted, number of shares (Units)

339,677

Vested, number of shares (Units)

(1,496,377)

^[1]

Forfeited, number of shares (Units)

(318,942)

Adjustment upon final determination of level of performance goal achievement

6,503

^[2]

Outstanding number of shares (Units), ending balance

4,589,325

Expected to vest, number of shares (Units)

4,107,732

^[3]

Weighted Average Grant Date Fair Value

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

$ 31.07

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

43.94

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

25.21

^[1]

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

32.96

Adjustment upon final determination of level of performance goal achievement | $ / shares

34.72

^[2]

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

$ 33.81

Maximum shares eligible to receive

Outstanding maximum shares eligible to receive, beginning balance

6,058,464

Granted, maximum shares eligible to receive

679,354

Vested, maximum shares eligible to receive

(1,496,377)

^[1]

Forfeited, maximum shares eligible to receive

(318,942)

Adjustment upon final determination of level of performance goal achievement

6,503

^[2]

Outstanding maximum shares eligible to receive, ending balance

4,929,002

[1]	1,496,377 PSUs that vested during the period were net settled upon vesting by issuing 902,532 shares (net of minimum statutory tax withholding).
[2]	Represents an adjustment made in March 2020 to the number of shares subject to the PUs granted in 2019 upon certification of the level of achievement of the performance targets underlying such awards.
[3]	The number of PUs expected to vest reflects the application of an estimated forfeiture rate.

Cost of revenue (Tables)

6 Months Ended

Jun. 30, 2020

Other Income And Expenses [Abstract]

Schedule of Cost of Revenue

Cost of revenue consists of the following:

	Three months ended June 30,				Six months ended June 30,
	2019		2020		2019		2020
Personnel expenses	$	421,924	$	462,536	$	802,102	$	924,651
Operational expenses		127,792		104,433		247,584		221,630
Depreciation and amortization		21,528		26,923		40,695		52,382
	$	571,244	$	593,892	$	1,090,381	$	1,198,663

Segment reporting

6 Months Ended

Jun. 30, 2020

Segment Reporting [Abstract]

Segment reporting

19. 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 from the quarter and year ended December 31, 2019, the Company implemented operational changes in how its Chief Operating Decision Maker (“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 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), restructuring expenses, acquisition related expenses, other income/(expense), or income taxes by segment. The Company’s operating assets and liabilities pertain to multiple segments. The Company manages assets and liabilities on a total company basis, not by operating segment, and therefore asset and liabilities information and capital expenditures by operating segment are not presented to the CODM and are not reviewed by the CODM.

19. Segment reporting (Continued)

Revenues and adjusted income from operations for each of the Company’s segments for the three months ended June 30, 2020 were as follows:

	Reportable segments
	BCMI		CGRLH		HMS		Others*			Total
Revenues, net		253,244		306,692		352,694		(12,536)		900,094
Adjusted income from operations		14,492		46,178		62,678	22,147			145,495
Stock-based compensation									(18,844)
Amortization and impairment of acquired intangible assets (other than included above)										(11,709)
Foreign exchange gains (losses), net										(518)
Interest income (expense), net										(13,619)
Restructuring expenses (refer (a) below and Note 29)										(21,658)
Income tax expense										(16,986)
Net income										62,161

(a)	We do not allocate these charges to individual segments in internal management reports used by the chief operating decision maker. Accordingly, such expenses are included in our segment reporting as “unallocated costs”.

*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 the impact of over-absorption of overhead, unallocated allowance for credit losses and 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 each of the Company’s segments for the six months ended June 30, 2020 were as follows:

	Reportable segments
	BCMI		CGRLH		HMS		Others**		Total
Revenues, net		522,001		611,913		706,912		(17,540)		1,823,286
Adjusted income from 0perations		50,117		86,844		117,751		26,508		281,220
Stock-based compensation										(36,331)
Amortization and impairment of acquired intangible assets (other than included above)										(22,223)
Foreign exchange gains (losses), net										14,013
Interest income (expense), net										(25,315)
Restructuring expenses (refer (b) below and Note 29)										(21,658)
Income tax expense										(41,847)
Net income										147,859

(b)	We do not allocate these charges to individual segments in internal management reports used by the chief operating decision maker. Accordingly, such expenses are included in our segment reporting as “unallocated costs”.

**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 the impact of over-absorption of overhead, unallocated allowance for credit losses and foreign exchange fluctuations, which are not allocated to the Company’s segments for management’s internal reporting purposes.

19. Segment reporting (Continued)

Revenues and adjusted income from operations for each of the Company’s segments for the three months ended June 30, 2019 were as follows:

	Reportable segments
	BCMI		CGRLH		HMS		Others#			Total
Revenues, net		276,449		273,048		335,088		(2,786)		881,799
Adjusted income from operations		34,705		38,049		59,315	3,976			136,045
Stock-based compensation									(21,525)
Amortization of acquired intangible assets (other than included above)										(7,773)
Foreign exchange gains (losses), net										351
Interest income (expense), net										(12,143)
Income tax expense										(21,233)
Net income										73,722
											73

#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 the impact of over-absorption of overhead and 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 each of the Company’s segments for the six months ended June 30, 2019 were as follows:

	Reportable segments
	BCMI		CGRLH	HMS	Others##		Total
Revenues, net		516,013	529,638	650,519		(5,165)	1,691,005
Adjusted income from operations		56,114	72,546	116,765	12,132		257,557
Stock-based compensation							(39,987)
Amortization of acquired intangible assets (other than included above)							(15,977)
Acquisition-related expenses							(967)
Foreign exchange gains (losses), net							(3,081)
Interest income (expense), net							(23,266)
Income tax expense							(39,716)
Net income							134,563

##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 the impact of over-absorption of overhead and foreign exchange fluctuations, which are not allocated to the Company’s segments for management’s internal reporting purposes.

Other Liabilities - Schedule of Other Liabilities (Detail) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Other Liabilities Disclosure [Abstract]
Accrued employee cost	$ 10,356	$ 8,729
Earn-out consideration	16,234	15,800
Statutory liabilities	9,602	66
Retirement benefits	14,550	13,162
Compensated absences	38,448	35,029
Derivative instruments	34,581	17,273
Contract liabilities	71,594	78,613
Finance lease liability	27,725	20,725
Others	26,433	19,519
Other Liabilities	$ 249,523	$ 208,916

Other Income (Expense), Net - Schedule of Other Income (Expense), Net (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Other Nonoperating Income Expense [Abstract]
Government incentives				$ 3,976
Other income (expense)	$ 2,920	$ 560	$ (14)	387
Other income (expense), net	$ 2,920	$ 560	$ (14)	$ 4,363

Consolidated Statements of Equity - USD ($) $ in Thousands	Total	Common shares	Additional Paid- in Capital	Retained Earnings	Accumulated Other Comprehensive Income (Loss)
Beginning balance, value at Dec. 31, 2018	$ 1,404,182	$ 1,888	$ 1,471,301	$ 438,453	$ (507,460)
Beginning balance, value (in shares) at Dec. 31, 2018		189,346,101
Issuance of common shares on exercise of options	7,277	$ 5	7,272
Issuance of common shares on exercise of options (in shares)		506,497
Issuance of common shares under the employee stock purchase plan	4,200	$ 1	4,199
Issuance of common shares under the employee stock purchase plan (in shares)		134,346
Net settlement on vesting of restricted share units	(2,729)	$ 5	(2,734)
Net settlement on vesting of restricted share units (in shares)		499,097
Stock-based compensation expense	39,987		39,987
Comprehensive income (loss):
Net income (loss)	134,563			134,563
Other comprehensive income (loss)	28,197				28,197
Dividend	(32,307)			(32,307)
End balance, value at Jun. 30, 2019	$ 1,583,370	$ 1,899	1,520,025	540,709	(479,263)
End balance, value (in shares) at Jun. 30, 2019		190,486,041
Comprehensive income (loss):
Stock repurchased and retired, shares	0
Beginning balance, value at Mar. 31, 2019	$ 1,495,169	$ 1,891	1,493,706	483,175	(483,603)
Beginning balance, value (in shares) at Mar. 31, 2019		189,659,709
Issuance of common shares on exercise of options	4,618	$ 3	4,615
Issuance of common shares on exercise of options (in shares)		370,962
Issuance of common shares under the employee stock purchase plan	2,261	$ 1	2,260
Issuance of common shares under the employee stock purchase plan (in shares)		69,477
Net settlement on vesting of restricted share units	(2,077)	$ 4	(2,081)
Net settlement on vesting of restricted share units (in shares)		385,893
Stock-based compensation expense	21,525		21,525
Comprehensive income (loss):
Net income (loss)	73,722			73,722
Other comprehensive income (loss)	4,340				4,340
Dividend	(16,188)			(16,188)
End balance, value at Jun. 30, 2019	1,583,370	$ 1,899	1,520,025	540,709	(479,263)
End balance, value (in shares) at Jun. 30, 2019		190,486,041
Beginning balance, value at Dec. 31, 2019	$ 1,689,171	$ 1,896	1,570,575	648,656	(531,956)
Beginning balance, value (in shares) at Dec. 31, 2019	190,118,181	190,118,181
Issuance of common shares on exercise of options	$ 6,596	$ 4	6,592
Issuance of common shares on exercise of options (in shares)	339,328	339,328
Issuance of common shares under the employee stock purchase plan	$ 5,824	$ 2	5,822
Issuance of common shares under the employee stock purchase plan (in shares)		174,314
Net settlement on vesting of restricted share units	(3,465)	$ 2	(3,467)
Net settlement on vesting of restricted share units (in shares)		229,206
Stock-based compensation expense	36,331		36,331
Comprehensive income (loss):
Net income (loss)	147,859			147,859
Other comprehensive income (loss)	(109,732)				(109,732)
Dividend	(37,138)			(37,138)
End balance, value at Jun. 30, 2020	$ 1,660,614	$ 1,903	1,590,017	710,382	(641,688)
End balance, value (in shares) at Jun. 30, 2020	190,721,373	190,721,373
Transition period adjustment pursuant to ASC 326, net of tax (ASC 326) at Dec. 31, 2019	$ (3,984)			(3,984)
Adjusted balance, value at Dec. 31, 2019	1,685,187	$ 1,896	1,570,575	644,672	(531,956)
Comprehensive income (loss):
Net settlement on vesting of performance units	$ (25,827)	$ 9	(25,836)
Net settlement on vesting of performance units, shares	902,532	902,532
Stock repurchased and retired	$ (45,000)	$ (10)		(44,990)
Stock repurchased and retired, shares	(1,042,188)	(1,042,188)
Expenses related to stock repurchase	$ (21)			(21)
Beginning balance, value at Mar. 31, 2020	1,573,079	$ 1,898	1,566,191	666,816	(661,826)
Beginning balance, value (in shares) at Mar. 31, 2020		190,201,079
Issuance of common shares on exercise of options	5,346	$ 2	5,344
Issuance of common shares on exercise of options (in shares)		251,800
Issuance of common shares under the employee stock purchase plan	3,010	$ 1	3,009
Issuance of common shares under the employee stock purchase plan (in shares)		93,025
Net settlement on vesting of restricted share units	(3,369)	$ 2	(3,371)
Net settlement on vesting of restricted share units (in shares)		175,039
Stock-based compensation expense	18,844		18,844
Comprehensive income (loss):
Net income (loss)	62,161			62,161
Other comprehensive income (loss)	20,138				20,138
Dividend	(18,595)			(18,595)
End balance, value at Jun. 30, 2020	$ 1,660,614	$ 1,903	$ 1,590,017	$ 710,382	$ (641,688)
End balance, value (in shares) at Jun. 30, 2020	190,721,373	190,721,373
Comprehensive income (loss):
Net settlement on vesting of performance units, shares		430

Summary of significant accounting policies (Tables)

6 Months Ended

Jun. 30, 2020

Accounting Policies [Abstract]

Estimated Useful Lives of Intangible Assets Acquired

Customer-related intangible assets		1-11 years
Marketing-related intangible assets		2-10 years
Technology-related intangible assets		2-8 years

Summary of Impact of Adoption of Topic 326 on consolidated financial statements

The following table summarizes the impact of the Company’s adoption of Topic 326 on its consolidated financial statements as of January 1, 2020.

	As reported December 31, 2019	Adoption of Topic 326 Increase/(Decrease)	Balance as of January 1, 2020

Accounts receivable, net	914,255	(4,185)	910,070
Other assets	217,079	(734)^*	216,345
Deferred tax assets	89,715	935	90,650
Retained earnings	648,656	(3,984)	644,672

*Represents the expected credit loss on deferred billings amounting to $7,858 included in “Other assets.”

Earnings Per Share - Schedule of Earnings Per Share (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Earnings Per Share (Abstract)
Net income available to Genpact Limited common shareholders	$ 62,161	$ 73,722	$ 147,859	$ 134,563
Weighted average number of common shares used in computing basic earnings per common share	190,541,148	190,163,359	190,583,953	189,807,602
Dilutive effect of stock-based awards	4,571,401	4,602,688	5,238,578	4,272,525
Weighted average number of common shares used in computing dilutive earnings per common share	195,112,549	194,766,047	195,822,531	194,080,127
Basic	$ 0.33	$ 0.39	$ 0.78	$ 0.71
Diluted	$ 0.32	$ 0.38	$ 0.76	$ 0.69

- Definition

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

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- 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.

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+ Details

Interest income (expense), net

6 Months Ended

Jun. 30, 2020

Banking And Thrift Interest [Abstract]

Interest income (expense), net

24. Interest income (expense), net

	Three months ended June 30,						Six months ended June 30,
	2019			2020			2019			2020
Interest income	$	1,026		$	1,127		$	2,790		$	3,401
Interest expense		(13,169	)		(14,746	)		(26,056	)		(28,716	)
Interest income (expense), net	$	(12,143	)	$	(13,619	)	$	(23,266	)	$	(25,315	)

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

6 Months Ended

Jun. 30, 2020

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

Vested, number of shares (Units)

289,184

^[1]

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

185,041

[1]	289,184 RSUs that vested during the period were net settled upon vesting by issuing 185,041 shares (net of minimum statutory tax withholding).

Property, Plant and Equipment, Net - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Property Plant And Equipment [Line Items]
Depreciation and amortization			$ 58,165	$ 45,708
Effect of Reclassification of Foreign Exchange (Gains) Losses
Property Plant And Equipment [Line Items]
Depreciation and amortization	$ 199	$ (97)	155	(130)
Depreciation Expense on Property, Plant And Equipment
Property Plant And Equipment [Line Items]
Depreciation and amortization	17,890	15,058	33,606	28,474
Computer Software
Property Plant And Equipment [Line Items]
Depreciation and amortization	$ 2,503	$ 1,248	$ 5,510	$ 4,216

Selling, General and Administrative Expenses - Schedule of Selling, General and Administrative Expenses (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Component Of Operating Other Cost And Expense [Line Items]
Selling, general and administrative expenses	$ 186,312	$ 196,312	$ 383,654	$ 387,714
Personnel expenses
Component Of Operating Other Cost And Expense [Line Items]
Selling, general and administrative expenses	154,517	148,910	304,145	291,390
Operational expenses
Component Of Operating Other Cost And Expense [Line Items]
Selling, general and administrative expenses	28,755	45,286	73,502	91,496
Depreciation and amortization
Component Of Operating Other Cost And Expense [Line Items]
Selling, general and administrative expenses	$ 3,040	$ 2,116	$ 6,007	$ 4,828

Accounts receivable, net of allowance for credit losses (Tables)

6 Months Ended

Jun. 30, 2020

Receivables [Abstract]

Allowance for Credit Losses

The following table provides details of the Company’s allowance for credit losses:

	Year ended December 31, 2019			Six months ended June 30, 2020
Opening balance as of January 1	$	23,960		$	29,969
Transition period adjustment on accounts receivables (through retained earnings) pursuant to ASC 326		—			4,185
Adjusted balance as of January 1	$	23,960		$	34,154
Additions due to acquisitions		1,004			—
Additions charged/reversal released to cost and expense	$	7,443		$	(1,044	)
Deductions/effect of exchange rate fluctuations		(2,438	)		(1,207	)
Closing balance	$	29,969		$	31,903

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

Jun. 30, 2020

Dec. 31, 2019

Derivative [Line Items]

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

$ (59,919,000)

$ (2,930,000)

United States Dollars (sell) Indian Rupees (buy)

Derivative [Line Items]

Derivative instrument notional principal amount

^[2]

1,072,000,000

1,305,000,000

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

(37,073,000)

(5,740,000)

United States Dollars (sell) Philippines Peso (buy)

Derivative [Line Items]

Derivative instrument notional principal amount

^[2]

51,000,000

66,600,000

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

1,036,000

462,000

Euro (sell) United States Dollars (buy)

Derivative [Line Items]

Derivative instrument notional principal amount

^[2]

142,393,000

122,337,000

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

3,212,000

4,135,000

Singapore Dollars (buy) United States Dollars (sell)

Derivative [Line Items]

Derivative instrument notional principal amount

^[2]

10,017,000

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

(325,000)

38,000

Euro (sell) Romanian Leu (buy)

Derivative [Line Items]

Derivative instrument notional principal amount

^[2]

20,232,000

26,918,000

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

(110,000)

(314,000)

Japanese Yen (sell) Chinese Renminbi (buy)

Derivative [Line Items]

Derivative instrument notional principal amount

^[2]

25,937,000

29,350,000

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

(371,000)

(258,000)

Pound Sterling (sell) United States Dollars (buy)

Derivative [Line Items]

Derivative instrument notional principal amount

^[2]

4,552,000

9,089,000

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

490,000

383,000

Australian Dollars (sell) United States Dollars (buy)

Derivative [Line Items]

Derivative instrument notional principal amount

^[2]

35,972,000

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

1,924,000

United States Dollars (sell) Hungarian Font (buy)

Derivative [Line Items]

Derivative instrument notional principal amount

^[2]

25,000,000

20,500,000

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

(819,000)

162,000

Hungarian Font (Sell) Euro (buy)

Derivative [Line Items]

Derivative instrument notional principal amount

^[2]

9,554,000

9,534,000

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

320,000

(157,000)

Australian Dollars (sell) Indian Rupees (buy)

Derivative [Line Items]

Derivative instrument notional principal amount

^[2]

92,130,000

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

(3,534,000)

United States Dollars (sell) Mexican Peso (buy)

Derivative [Line Items]

Derivative instrument notional principal amount

^[2]

12,500,000

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

139,000

United States Dollars (Sell) Brazilian Real (buy)

Derivative [Line Items]

Derivative instrument notional principal amount

^[2]

1,000,000

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

(14,000)

Interest Rate Swap Floating To Fixed

Derivative [Line Items]

Derivative instrument notional principal amount

^[2]

501,965,000

477,604,000

Derivative financial instrument, balance sheet exposure asset (liability)

^[1]

$ (22,870,000)

$ (3,565,000)

[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]

Accrued Expenses and Other Current Liabilities - Schedule of Accrued Expenses and Other Current Liabilities (Detail) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Accrued Liabilities And Other Liabilities [Abstract]
Accrued expenses	$ 155,422	$ 178,845
Accrued employee cost	157,294	273,506
Earn-out consideration	5,701	6,384
Statutory liabilities	65,159	62,350
Retirement benefits	2,360	2,263
Compensated absences	26,670	26,116
Derivative instruments	34,647	6,966
Contract liabilities (Note 20)	125,090	97,313
Finance lease liability	12,326	9,740
Others	21,804	20,388
Accrued expenses and other current liabilities, net	$ 606,473	$ 683,871

Summary of Significant Accounting Policies - Estimated Useful Lives of Intangible Assets Acquired (Detail)	6 Months Ended
	Jun. 30, 2020
Customer-Related Intangible Assets \| Minimum
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	1 year
Customer-Related Intangible Assets \| Maximum
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	11 years
Marketing-Related Intangible Assets \| Minimum
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	2 years
Marketing-Related Intangible Assets \| Maximum
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	10 years
Technology-related intangible assets \| Minimum
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	2 years
Technology-related intangible assets \| Maximum
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	8 years

Employee Benefit Plans - Net Defined Benefit Plan Costs (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Compensation And Retirement Disclosure [Abstract]
Service costs	$ 2,742	$ 2,358	$ 5,669	$ 4,331
Interest costs	1,274	1,269	2,631	2,341
Amortization of actuarial loss	617	280	1,268	597
Expected return on plan assets	(1,117)	(691)	(2,298)	(1,324)
Net defined benefit plan costs	$ 3,516	$ 3,216	$ 7,270	$ 5,945

Commitments and contingencies

6 Months Ended

Jun. 30, 2020

Commitments And Contingencies Disclosure [Abstract]

Commitments and contingencies

28. Commitments and contingencies

Capital commitments

As of December 31, 2019 and June 30, 2020, the Company has committed to spend $5,368 and $3,582, respectively, under agreements to purchase property, plant and equipment. This amount is net of capital advances paid in respect of these purchases.

Bank guarantees

The Company has outstanding bank guarantees and letters of credit amounting to $9,585 and $9,993 as of December 31, 2019 and June 30, 2020, respectively. Bank guarantees are generally provided to government agencies and excise and customs authorities for the purpose of maintaining a bonded warehouse. These guarantees may be revoked if the government agencies 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 our 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.

28. Commitments and contingencies (Continued)

In the second quarter of 2020, a first appellate authority ruled in favor of Indian taxing authorities who had denied a $3,490 Goods and Services Tax (“GST”) refund the Company had claimed. The Company had requested the refund pursuant to the tax exemption available for exports under the GST regime in respect of services performed by the Company in India for affiliates and clients outside of India. In denying the refund, the taxing authorities have taken the position that the services provided are local services, which interpretation, if correct, would make the GST exemption on exports unavailable to the Company in respect of such services. The Company believes that the denial of the GST exemption is incorrect and that the risk that the liability will materialize is remote. Accordingly, no reserve has been provided as of June 30, 2020.

Other liabilities (Tables)

6 Months Ended

Jun. 30, 2020

Other Liabilities Disclosure [Abstract]

Schedule of Other liabilities

Other liabilities consist of the following:

	As of December 31,		As of June 30,
	2019		2020
Accrued employee cost	$	8,729	$	10,356
Earn-out consideration		15,800		16,234
Statutory liabilities		66		9,602
Retirement benefits		13,162		14,550
Compensated absences		35,029		38,448
Derivative instruments		17,273		34,581
Contract liabilities (Note 20)		78,613		71,594
Finance lease liability		20,725		27,725
Others		19,519		26,433
	$	208,916	$	249,523

Income taxes (Tables)

6 Months Ended

Jun. 30, 2020

Income Tax Disclosure [Abstract]

The following table summarizes activities related to the Company’s unrecognized tax benefits for uncertain tax positions for the six months ended June 30, 2020:

	2020
Opening Balance at January 1	$	31,029
Decrease related to prior year tax position due to lapse of applicable statute of limitation		(738	)
Increase related to current year tax positions, including recorded in acquisition accounting		12
Effect of exchange rate changes		(1,220	)
Closing Balance at June 30	$	29,083

Segment Reporting - Additional Information (Detail)	6 Months Ended
Segment Reporting - Additional Information (Detail)	Jun. 30, 2020 Segment
Segment Reporting [Abstract]
Number of operating segments	3

Summary of significant accounting policies

6 Months Ended

Jun. 30, 2020

Accounting Policies [Abstract]

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		1-11 years
Marketing-related intangible assets		2-10 years
Technology-related intangible assets		2-8 years

2. Summary of significant accounting policies (Continued)

(d) Financial instruments and concentration of credit risk

(e) Accounts receivable

(f) Revenue Recognition

2. Summary of significant accounting policies (Continued)

Significant judgements

2. Summary of significant accounting policies (Continued)

(g) Leases

Significant judgements

The Company has applied an incremental borrowing rate for the purpose of computing lease liabilities based on the rate prevailing in different geographies.

2. Summary of significant accounting policies (Continued)

(h) Changes in accounting policies

Credit losses (effective January 1, 2020)

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 326 on its consolidated financial statements as of January 1, 2020.

	As reported December 31, 2019	Adoption of Topic 326 Increase/(Decrease)	Balance as of January 1, 2020

Accounts receivable, net	914,255	(4,185)	910,070
Other assets	217,079	(734)^*	216,345
Deferred tax assets	89,715	935	90,650
Retained earnings	648,656	(3,984)	644,672

*Represents the expected credit loss on deferred billings amounting to $7,858 included in “Other assets.”

(i) 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)

The following recently released accounting standards have not yet been adopted by the Company:

2. Summary of significant accounting policies (Continued)

(j) Reclassification

Restructuring

6 Months Ended

Jun. 30, 2020

Restructuring And Related Activities [Abstract]

Restructuring

29. Restructuring

In the second quarter of 2020, due to the impact of the COVID-19 pandemic on the current and future revenues of the Company, the Company recorded a $21,658 restructuring charge, primarily relating to the abandonment of leased office premises and employee severance charges.

Of the total charge of $21,658, $11,152 was a non-cash charge (including $908 related to writing down certain property, plant and equipment) recorded as other operating expense, which pertains to the abandonment of various leased office premises as a result of the Company’s consolidation of underutilized office premises due to lower demand or shifting to a work-from-home model. The Company made efforts to sublease certain office premises instead of abandoning them, but due to the COVID-19 pandemic and the related widespread adoption of work-from-home practices by many businesses worldwide, the Company was unable to sublease such premises and it is unlikely that the Company will be able to sublease any such premises in the foreseeable future. The Company also recorded a severance charge of $10,505 in personnel expense as a result of a focused reduction in its workforce. As part of this restructuring plan, the Company may incur an incremental severance charge in the third quarter of 2020 which is not expected to be material.

Business Acquisitions - Right Point Consulting LLC - Additional Information (Detail) - USD ($) $ in Thousands		6 Months Ended
	Nov. 12, 2019	Jun. 30, 2019	Jun. 30, 2020	Dec. 31, 2019	Dec. 31, 2018
Business Acquisition [Line Items]
Payment for business acquisitions, net of cash acquired		$ 6,305
Goodwill			$ 1,557,011	$ 1,574,466	$ 1,393,832
Goodwill deductible for tax purposes			269,363	$ 282,524
Acquisition related cost		$ 967
Rightpoint Consulting LLC
Business Acquisition [Line Items]
Date of acquisition	Nov. 12, 2019
Ownership percentage acquired	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			$ 21,500
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 earn-out 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

Organization - Additional Information (Detail)	Jun. 30, 2020 Employee Country
Accounting Policies [Abstract]
Number of employees around the globe, minimum \| Employee	96,500
Number of countries in which entity operates \| Country	30

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

3 Months Ended

6 Months Ended

Jun. 30, 2020

Jun. 30, 2019

Jun. 30, 2020

Jun. 30, 2019

Other Income And Expenses [Abstract]

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

^[1]

$ 9,973

$ 3,511

$ 9,973

$ 3,511

Write-down of operating lease right-of-use assets and other assets

^[1]

10,244

Other operating (income) expense

(1,388)

(3,566)

(1,708)

(3,480)

Other operating (income) expense, net

$ 18,829

$ (55)

$ 18,509

$ 31

[1]	See note 29 for additional information about other operating (income) expense, net for the three and six months ended June 30, 2020.

Selling, general and administrative expenses

6 Months Ended

Jun. 30, 2020

Selling General And Administrative Expenses [Abstract]

Selling, general and administrative expenses

22. Selling, general and administrative expenses

Selling, general and administrative expenses consist of the following:

	Three months ended June 30,				Six months ended June 30,
	2019		2020		2019		2020
Personnel expenses	$	148,910	$	154,517	$	291,390	$	304,145
Operational expenses		45,286		28,755		91,496		73,502
Depreciation and amortization		2,116		3,040		4,828		6,007
	$	196,312	$	186,312	$	387,714	$	383,654

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

3 Months Ended

6 Months Ended

Jun. 30, 2020

Jun. 30, 2019

Jun. 30, 2020

Jun. 30, 2019

Segment Reporting Information [Line Items]

Net revenues

$ 900,094

$ 881,799

$ 1,823,286

$ 1,691,005

Adjusted income from operations

145,495

136,045

281,220

257,557

Stock-based compensation

(18,844)

(21,525)

(36,331)

(39,987)

Amortization and impairment of acquired intangible assets (other than included above)

(11,709)

(22,223)

Amortization of acquired intangible assets (other than included above)

(7,773)

(15,977)

Acquisition-related expenses

(967)

Foreign exchange gains (losses), net

(518)

351

14,013

(3,081)

Interest income (expense), net

(13,619)

(12,143)

(25,315)

(23,266)

Restructuring expenses (refer (a) below and Note 29)

^[1]

(21,658)

Income tax expense

(16,986)

(21,233)

(41,847)

(39,716)

Net income

62,161

73,722

147,859

134,563

Operating Segments | BCMI

Segment Reporting Information [Line Items]

Net revenues

253,244

276,449

522,001

516,013

Adjusted income from operations

14,492

34,705

50,117

56,114

Operating Segments | CGRLH

Segment Reporting Information [Line Items]

Net revenues

306,692

273,048

611,913

529,638

Adjusted income from operations

46,178

38,049

86,844

72,546

Operating Segments | HMS

Segment Reporting Information [Line Items]

Net revenues

352,694

335,088

706,912

650,519

Adjusted income from operations

62,678

59,315

117,751

116,765

Corporate | Others

Segment Reporting Information [Line Items]

Net revenues

(12,536)

^[2]

(2,786)

^[3]

(17,540)

^[2]

(5,165)

^[3]

Adjusted income from operations

$ 22,147

^[2]

$ 3,976

^[3]

$ 26,508

^[2]

$ 12,132

^[3]

[1]	We do not allocate these charges to individual segments in internal management reports used by the chief operating decision maker. Accordingly, such expenses are included in our segment reporting as “unallocated costs”.
[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 the impact of over-absorption of overhead, unallocated allowance for credit losses and 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 segments for management’s internal reporting purposes. Adjusted income from operations for “Others” primarily represents the impact of over-absorption of overhead and foreign exchange fluctuations, which are not allocated to the Company’s segments for management’s internal reporting purposes.

Cash and cash equivalents

6 Months Ended

Jun. 30, 2020

Cash And Cash Equivalents [Abstract]

Cash and cash equivalents

4. Cash and cash equivalents

	As of December 31,		As of June 30,
	2019		2020
Cash and other bank balances		467,096		867,363
Total	$	467,096	$	867,363

Fair value measurements (Tables)

6 Months Ended

Jun. 30, 2020

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

	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

6. Fair value measurements (Continued)

	As of June 30, 2020
	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)	$	9,309	$	—	$	9,309	$	—
Deferred compensation plan assets (Note a, e)		21,837		—		—		21,837
Total	$	31,146	$	—	$	9,309	$	21,837
Liabilities
Earn out consideration (Note b, d)	$	21,935	$	—	$	—	$	21,935
Derivative instruments (Note b, c)		69,228		—		69,228		—
Deferred compensation plan liability (Note b, f)		21,375		—		—		21,375
Total	$	112,538	$	—	$	69,228	$	43,310

(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.

Deferred Compensation Plan Assets

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

	Three months ended June 30,				Six months ended June 30,
	2019		2020		2019		2020
Opening balance	$	8,066	$	10,635	$	1,613	$	11,208
Additions (net of redemption)		820		8,876		6,985		9,861
Change in fair value of deferred compensation plan assets (Note a)		255		2,326		543		768
Closing balance	$	9,141	$	21,837	$	9,141	$	21,837

(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 three and six months ended June 30, 2019 and 2020:

	Three months ended						Six months ended
	June 30,						June 30,
	2019			2020			2019			2020
Opening balance	$	7,476		$	22,409		$	17,073		$	22,184
Earn-out consideration payable in connection with acquisitions		—			—			—			—
Payments made on earn-out consideration (Note a)		(4,098	)		—			(14,098	)		—
Change in fair value of earn out consideration (Note b)		—			(679	)		—			(679	)
Others (Note c)		85			205			488			430
Closing balance	$	3,463		$	21,935		$	3,463		$	21,935

6. Fair value measurements (Continued)

(b)

(c)

Deferred Compensation Liabilities

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

	Three months ended June 30,				Six months ended June 30,
	2019		2020		2019		2020
Opening balance	$	7,935	$	17,583	$	1,582		10,943
Additions (net of redemption)		812		1,388		6,977		9,575
Change in fair value of deferred compensation plan liabilities (Note a)		247		2,404		435		857
Closing balance	$	8,994	$	21,375	$	8,994		21,375

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

Short-Term Borrowings - Additional Information (Detail) - USD ($)	1 Months Ended	6 Months Ended	12 Months Ended
	Aug. 31, 2018	Jun. 30, 2020	Dec. 31, 2019	Aug. 09, 2018	Aug. 08, 2018
Line Of Credit Facility [Line Items]
Fund-based and non-fund-based credit facilities limits available		$ 13,976,000	$ 14,307,000
Utilization of credit facility for non fund-based usage		7,354,000	7,486,000
Credit facility, amount utilized		497,639,000	72,098,000
Short-term borrowings		$ 495,000,000	$ 70,000,000
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		$ 2,639,000	$ 2,098,000
Fund-Based Credit Facility
Line Of Credit Facility [Line Items]
Margin over LIBOR		1.375%	1.375%

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

3 Months Ended

6 Months Ended

Jun. 30, 2020

Jun. 30, 2019

Jun. 30, 2020

Jun. 30, 2019

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

Opening balance

$ 22,409

$ 7,476

$ 22,184

$ 17,073

Payments made on earn-out consideration

^[1]

(4,098)

(14,098)

Change in fair value of earn out consideration

^[2]

(679)

Others

^[3]

205

430

488

Closing balance

$ 21,935

$ 3,463

$ 21,935

$ 3,463

[1]	Includes an 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 $2,028 and $0 for the three months ended June 30, 2019 and 2020, respectively, and $3,628 and $0 for the six months ended June 30, 2019 and 2020, 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 and include write-offs of earn-out consideration reported in “other operating (income) expense, net” and “other 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).”

Goodwill and Intangible Assets - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Goodwill And Intangible Assets Disclosure [Line Items]
Goodwill deductible for tax purposes	$ 269,363		$ 269,363		$ 282,524
Amortization of acquired intangible assets	10,697	$ 8,096	21,438	$ 16,605
Intangible assets write-down	9,973	3,511	9,973	3,511
Internally developed and other intangibles
Goodwill And Intangible Assets Disclosure [Line Items]
Amortization of acquired intangible assets	7,130	4,609	14,036	8,254
Internally developed and other intangibles \| Effect of Reclassification of Foreign Exchange (Gains) Losses
Goodwill And Intangible Assets Disclosure [Line Items]
Amortization of acquired intangible assets	$ 70	$ (28)	$ 53	$ (35)

Net Revenues - Estimated Revenue Expected to Recognized in Future Related to Remaining Performance Obligation (Detail 1) $ in Thousands	Jun. 30, 2020 USD ($)
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation	$ 196,684

Accounts Receivable, Net of Allowance for Credit Losses - Allowance for Credit Losses (Detail) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Provisions For Doubtful Accounts [Line Items]
Opening balance	$ 29,969	$ 23,960
Adjusted balance as of January 1	34,154	23,960
Additions due to acquisitions		1,004
Additions charged/reversal released to cost and expense	(1,044)	7,443
Deductions/effect of exchange rate fluctuations	(1,207)	(2,438)
Closing balance	$ 31,903	29,969
ASC 326
Provisions For Doubtful Accounts [Line Items]
Transition period adjustment on accounts receivables (through retained earnings) pursuant to ASC 326		$ 4,185