Genpact Limited (G) 10-Q 8 Nov 16 2016 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2016	Oct. 28, 2016
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q3
Trading Symbol	G
Entity Registrant Name	GENPACT LTD
Entity Central Index Key	1,398,659
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		200,756,607

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Current assets
Cash and cash equivalents	$ 419,094	$ 450,907
Accounts receivable, net	609,522	590,137
Prepaid expenses and other current assets	205,177	154,025
Total current assets	1,233,793	1,195,069
Property, plant and equipment, net	189,795	175,396
Deferred tax assets	78,898	99,395
Investment in equity affiliates	6,221	6,677
Intangible assets, net	80,010	98,601
Goodwill	1,084,126	1,038,346
Other assets	220,074	180,005
Total assets	2,892,917	2,793,489
Current liabilities
Short-term borrowings	115,000	21,500
Current portion of long-term debt	39,170	39,134
Accounts payable	10,243	10,086
Income taxes payable	60,831	24,122
Accrued expenses and other current liabilities	472,000	499,638
Total current liabilities	697,244	594,480
Long-term debt, less current portion	707,949	737,332
Deferred tax liabilities	3,632	2,093
Other liabilities	173,797	155,228
Total liabilities	1,582,622	1,489,133
Redeemable non-controlling interest	2,058
Shareholders' equity
Preferred shares, $0.01 par value, 250,000,000 authorized, none issued
Common shares, $0.01 par value, 500,000,000 authorized, 211,472,312 and 202,738,869 issued and outstanding as of December 31, 2015 and September 30, 2016, respectively	2,024	2,111
Additional paid-in capital	1,385,789	1,342,022
Retained earnings	361,435	411,508
Accumulated other comprehensive income (loss)	(441,011)	(451,285)
Total equity	1,308,237	1,304,356
Commitments and contingencies
Total liabilities, redeemable non-controlling interest and equity	$ 2,892,917	$ 2,793,489

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2016	Dec. 31, 2015
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	202,738,869	211,472,312
Common shares, outstanding	202,738,869	211,472,312

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Income Statement [Abstract]
Net revenues	$ 648,783	$ 617,831	$ 1,889,009	$ 1,814,516
Cost of revenue	392,432	375,830	1,149,035	1,099,610
Gross profit	256,351	242,001	739,974	714,906
Operating expenses:
Selling, general and administrative expenses	156,969	144,723	482,315	442,701
Amortization of acquired intangible assets	7,126	7,219	19,764	21,875
Other operating (income) expense, net	5,132	2,716	(4,791)	(416)
Income from operations	87,124	87,343	242,686	250,746
Foreign exchange gains (losses), net	(654)	4,210	3,156	4,098
Interest income (expense), net	(4,901)	(2,867)	(11,172)	(29,244)
Other income (expense), net	5,791	999	7,172	2,268
Income before equity-method investment activity, net and income tax expense	87,360	89,685	241,842	227,868
Gain (loss) on equity-method investment activity, net	(2,117)	(3,432)	(6,336)	(7,995)
Income before income tax expense	85,243	86,253	235,506	219,873
Income tax expense	17,198	18,203	44,836	44,469
Net income	68,045	68,050	190,670	175,404
Net loss (income) attributable to redeemable non-controlling interest	734		1,905
Net income attributable to Genpact Limited shareholders	68,779	68,050	192,575	175,404
Net income available to Genpact Limited common shareholders	$ 68,779	$ 68,050	$ 192,575	$ 175,404
Earnings per common share attributable to Genpact Limited common shareholders
Basic	$ 0.33	$ 0.32	$ 0.92	$ 0.80
Diluted	$ 0.33	$ 0.31	$ 0.91	$ 0.80
Weighted average number of common shares used in computing earnings per common share attributable to Genpact Limited common shareholders
Basic	206,146,007	215,311,322	209,034,741	217,909,722
Diluted	209,376,683	217,595,704	212,357,594	220,301,712

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Net Income (loss)	$ 68,045	$ 68,050	$ 190,670	$ 175,404
Other comprehensive income:
Net income (loss) on cash flow hedging derivatives, net of taxes (Note 7)	19,772	(507)	18,187	11,153
Genpact Limited Shareholders
Net Income (loss)	68,779	68,050	192,575	175,404
Other comprehensive income:
Currency translation adjustments	11,224	(36,503)	(8,614)	(57,173)
Net income (loss) on cash flow hedging derivatives, net of taxes (Note 7)	19,772	(507)	18,187	11,153
Retirement benefits, net of taxes	561	(352)	701	(240)
Other comprehensive income (loss)	31,557	(37,362)	10,274	(46,260)
Comprehensive income (loss)	100,336	$ 30,688	202,849	$ 129,144
Redeemable non-controlling interest
Net Income (loss)	(734)		(1,905)
Other comprehensive income:
Currency translation adjustments	14		53
Other comprehensive income (loss)	14		53
Comprehensive income (loss)	$ (720)		$ (1,852)

Consolidated Statements of Equi

Consolidated Statements of Equity - USD ($) $ in Thousands	Total	Common shares	Additional Paid- in Capital	Retained Earnings	Accumulated Other Comprehensive Income (Loss)	Total Equity	Redeemable non-controlling interest
Beginning balance, value (in shares) at Dec. 31, 2014		218,684,205
Beginning balance, value at Dec. 31, 2014		$ 2,184	$ 1,296,730	$ 398,706	$ (412,484)	$ 1,285,136
Issuance of common shares on exercise of options (Note 16) (in shares)		931,067
Issuance of common shares on exercise of options (Note 16)		$ 9	8,049			8,058
Issuance of common shares under the employee stock purchase plan (Note 16) (in shares)		97,603
Issuance of common shares under the employee stock purchase plan (Note 16)		$ 1	1,981			1,982
Net settlement on vesting of restricted share units (Note 16)		$ 2	(1,302)			(1,300)
Net settlement on vesting of restricted share units (Note 16), shares		163,951
Net settlement on vesting of performance units (Note 16)		$ 8	(8)
Net settlement on vesting of performance units (Note 16), shares		846,114
Stock repurchased and retired (Note 17)		$ (71)		(158,965)		(159,036)
Stock repurchased and retired (Note 17), shares	(7,110,153)	(7,110,153)
Expenses related to stock purchase (Note 17)				(142)		(142)
Stock-based compensation expense (Note 16)			17,509			17,509
Comprehensive income:
Net income	$ 175,404			175,404		175,404
Other comprehensive income					(46,260)	(46,260)
End balance, value (in shares) at Sep. 30, 2015		213,612,787
End balance, value at Sep. 30, 2015		$ 2,133	1,322,959	415,003	(458,744)	1,281,351
Beginning balance, value (in shares) at Dec. 31, 2015	211,472,312	211,472,312
Beginning balance, value at Dec. 31, 2015		$ 2,111	1,342,022	411,508	(451,285)	1,304,356
Issuance of common shares on exercise of options (Note 16) (in shares)	655,717	655,717
Issuance of common shares on exercise of options (Note 16)		$ 7	10,348			10,355
Issuance of common shares under the employee stock purchase plan (Note 16) (in shares)		105,856
Issuance of common shares under the employee stock purchase plan (Note 16)		$ 1	2,452			2,453
Net settlement on vesting of restricted share units (Note 16)		$ 1	(462)			(461)
Net settlement on vesting of restricted share units (Note 16), shares		120,307
Stock repurchased and retired (Note 17)		$ (96)		(242,456)		(242,552)
Stock repurchased and retired (Note 17), shares	(9,615,323)	(9,615,323)
Excess tax benefit on stock-based Compensation			13,085			13,085
Expenses related to stock purchase (Note 17)				(192)		(192)
Stock-based compensation expense (Note 16)			18,344			18,344
Acquisition of redeemable non-controlling interest							$ 3,910
Comprehensive income:
Net income	$ 190,670			192,575		192,575	(1,905)
Other comprehensive income					10,274	10,274	53
End balance, value (in shares) at Sep. 30, 2016	202,738,869	202,738,869
End balance, value at Sep. 30, 2016		$ 2,024	$ 1,385,789	$ 361,435	$ (441,011)	$ 1,308,237	$ 2,058

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Operating activities
Net income attributable to Genpact Limited shareholders	$ 192,575	$ 175,404
Net income (loss) attributable to redeemable non-controlling interest	(1,905)
Net income	190,670	175,404
Adjustments to reconcile net income to net cash provided by (used for) operating activities:
Depreciation and amortization	40,366	40,185
Amortization of debt issuance costs (including loss on extinguishment of debt)	1,150	13,154
Amortization of acquired intangible assets	19,764	21,875
Intangible assets write-down	11,195	10,714
Reserve for doubtful receivables	7,307	1,493
Unrealized loss on revaluation of foreign currency asset/liability	1,304	(6,320)
Equity-method investment activity, net	6,336	7,995
Excess tax benefit on stock-based compensation	(13,085)
Stock-based compensation expense	18,344	17,509
Deferred income taxes	8,454	(15,958)
Gain on divestiture	(5,214)
Others, net	29	(275)
Change in operating assets and liabilities:
Increase in accounts receivable	(33,760)	(34,282)
Increase in prepaid expenses, other current assets and other assets	(64,252)	(46,157)
Increase (decrease) in accounts payable	(397)	1,255
Increase (decrease) in accrued expenses, other current liabilities and other liabilities	(14,797)	6,952
Increase in income taxes payable	49,506	60,036
Net cash provided by operating activities	222,920	253,580
Investing activities
Purchase of property, plant and equipment	(64,441)	(44,880)
Proceeds from sale of property, plant and equipment	334	1,353
Investment in equity affiliates	(7,519)	(13,520)
Payment for business acquisitions, net of cash acquired	(41,558)	(21,363)
Proceeds from divestiture of business, net of cash divested	17,582
Net cash used for investing activities	(95,602)	(78,410)
Financing activities
Repayment of capital lease obligations	(1,344)	(1,645)
Payment of debt issuance and refinancing costs		(6,584)
Proceeds from long-term debt		800,000
Repayment of long-term debt	(30,000)	(674,875)
Proceeds from short-term borrowings	155,000	1,451,500
Repayment of short-term borrowings	(61,500)	(1,565,000)
Proceeds from issuance of common shares under stock-based compensation plans	12,808	10,040
Payment for net settlement of stock-based awards	(461)	(6,826)
Payment of earn-out/deferred consideration	(1,406)	(230)
Payment for stock purchased and retired	(242,552)	(159,036)
Payment for expenses related to stock purchase	(192)	(142)
Excess tax benefit on stock-based compensation	13,086
Net cash used for financing activities	(156,561)	(152,798)
Effect of exchange rate changes	(2,570)	(16,656)
Net increase (decrease) in cash and cash equivalents	(29,243)	22,372
Cash and cash equivalents at the beginning of the period	450,907	461,788
Cash and cash equivalents at the end of the period	419,094	467,504
Supplementary information
Cash paid during the period for interest	13,267	17,304
Cash paid during the period for income taxes	40,294	38,735
Property, plant and equipment acquired under capital lease obligations	$ 1,667	$ 1,362

Organization

Organization	9 Months Ended
	Sep. 30, 2016
Accounting Policies [Abstract]
Organization	1. Organization Genpact Limited (the “Company”) is a provider of digitally-powered business process management and services. The architect of the Lean Digital SM SM SM Prior to December 30, 2004, the business of the Company was conducted through various entities and divisions of GE. On December 30, 2004, in a series of transactions referred to as the “2004 Reorganization,” GE transferred such operations to the Company. In August 2007, the Company completed an initial public offering of its common shares. On October 25, 2012, Glory Investments A Limited, an affiliate of Bain Capital Investors, LLC (“Bain Capital”), became the Company’s largest shareholder when, together with its affiliated assignees and two additional co-investors, it purchased 67,750,678 common shares of the Company from the Company’s initial private equity investors.

Summary of significant accounti

Summary of significant accounting policies	9 Months Ended
	Sep. 30, 2016
Accounting Policies [Abstract]
Summary of significant accounting policies	2. Summary of significant accounting policies (a) Basis of preparation and principles of consolidation The unaudited interim consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) for interim financial information and the rules and regulations of the Securities and Exchange Commission for reporting on Form 10-Q. Accordingly, they do not include certain information and note disclosures required by generally accepted accounting principles for annual financial reporting and should be read in conjunction with the consolidated financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2015. The unaudited interim consolidated financial statements reflect all adjustments that management considers necessary for a fair presentation of the results of operations for these periods. The results of operations for interim periods are not necessarily indicative of results for the full year. The accompanying unaudited interim consolidated financial statements have been prepared on a consolidated basis and reflect the financial statements of Genpact Limited, 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 on the entity, the Company applies the equity method of accounting. All intercompany transactions and balances are eliminated in consolidation. Non-controlling interest in subsidiaries that is redeemable outside of the Company’s control for cash or other assets is reflected in the mezzanine section between liabilities and equity in the consolidated balance sheets at the redeemable value, which approximates fair value. Redeemable non-controlling interest is adjusted to its fair value at each balance sheet date. Any resulting increases or decreases in the estimated redemption amount are affected by corresponding charges to additional paid-in capital. The share of non-controlling interest in subsidiary earnings is reflected in net loss (income) attributable to redeemable non-controlling interest in the consolidated statements of income. (b) Use of estimates The preparation of consolidated financial statements in accordance with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements. Significant items subject to such estimates and assumptions include the useful lives of property, plant and equipment, intangibles and goodwill, revenue recognition, reserves for doubtful receivables, valuation allowances for deferred tax assets, the valuation of derivative financial instruments, measurements of stock-based compensation, assets and obligations related to employee benefits, and income tax uncertainties and other contingencies. Management believes that the estimates used in the preparation of the consolidated financial statements are reasonable. Although these estimates are based upon management’s best knowledge of current events and actions, actual results could differ from these estimates. Any changes in estimates are adjusted prospectively in the Company’s consolidated financial statements. (c) Business combinations, goodwill and other intangible assets The Company accounts for its business combinations using the acquisition method of accounting in accordance with ASC 805, Business Combinations, by recognizing the identifiable tangible and intangible assets acquired and liabilities assumed, and any non-controlling interest in the acquired business, measured at their acquisition date fair values. Contingent consideration is included within the acquisition cost and is recognized at its fair value on the acquisition date. A liability resulting from contingent consideration is remeasured to fair value as of each reporting date until the contingency is resolved. Changes in fair value are recognized in earnings. All assets and liabilities of the acquired businesses, including goodwill, are assigned to reporting units. Acquisition-related costs are expensed as incurred under Selling, General and Administrative Expenses. 2. Summary of significant accounting policies (Continued) 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. Intangible assets acquired individually or with a group of other assets or in a business combination are carried at cost less accumulated amortization based on their estimated useful lives as follows: Customer-related intangible assets 1-14 years Marketing-related intangible assets 1-10 years Other intangible assets 3-9 years Intangible assets are amortized over their estimated useful lives using a method of amortization that reflects the pattern in which the economic benefits of the intangible assets are consumed or otherwise realized. In business combinations where the fair value of identifiable tangible and intangible net assets purchased exceeds the cost of the acquired business, the Company recognizes the resulting gain under “Other operating (income) expense, net” in the Consolidated Statements of Income. (d) Financial instruments and concentration of credit risk Financial instruments that potentially subject the Company to concentration of credit risk are reflected principally in cash and cash equivalents, derivative financial instruments and accounts receivable. The Company places its cash and cash equivalents and derivative financial instruments with corporations and banks with high investment grade ratings, limits the amount of credit exposure with any one corporation or bank and conducts ongoing evaluations of the creditworthiness of the corporations and banks with which it does business. To reduce its credit risk on accounts receivable, the Company conducts ongoing credit evaluations of its clients. GE accounted for 18% and 15% of receivables as of December 31, 2015 and September 30, 2016, respectively. GE accounted for 19% and 17% of revenues for the nine months ended September 30, 2015 and 2016, respectively, and 19% and 15% of revenues for the three months ended September 30, 2015 and 2016, respectively. (e) Recently adopted accounting pronouncements The following recently released accounting standards have been adopted by the Company. Adoption of these standards did not have a material impact on the Company’s consolidated results of operations, cash flows, financial position or disclosures: Effective January 1, 2016, the Company has adopted FASB ASU 2015-01 (Topic 225): Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items (“ASU 2015-01”). Such items are defined as transactions or events that are both unusual in nature and infrequent in occurrence, and, currently, are required to be presented separately in the income statement, net of income tax, after income from continuing operations. The changes eliminate the concept of an extraordinary item and, therefore, the presentation of such items will no longer be required. Notwithstanding this change, the Company will still be required to present and disclose a transaction or event that is both unusual in nature and infrequent in occurrence in the notes to the financial statements. 2. Summary of significant accounting policies (Continued) Effective January 1, 2016, the Company has adopted FASB ASU 2015-05 (Topic 350), Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement, which provides explicit guidance to evaluate the accounting for fees paid by a customer in a cloud computing arrangement. The new guidance clarifies that if a cloud computing arrangement includes a software license, the customer should account for the license consistent with its accounting for other software licenses. If the arrangement does not include a software license, the customer should account for the arrangement as a service contract. Effective January 1, 2016, the Company has adopted FASB ASU 2015-16 (Topic 805), Business Combinations, which eliminates the requirement for an acquirer in a business combination to account for measurement-period adjustments retrospectively. The guidance requires that the acquirer shall recognize adjustments to provisional amounts that are identified during the measurement period in the reporting period in which the adjustment amounts are determined. Effective January 1, 2016, the Company has adopted FASB ASU 2015-02. In February 2015, the FASB issued ASU No. 2015-02, Amendment to the Consolidation Analysis, which specifies changes to the analysis that an entity must perform to determine whether it should consolidate certain types of legal entities. These changes (i) modify the evaluation of whether limited partnerships and similar legal entities are variable interest entities or voting interest entities, (ii) eliminate the presumption that a general partner should consolidate a limited partnership, (iii) affect the consolidation analysis of reporting entities that are involved with variable interest entities, particularly those that have fee arrangements and related party relationships, and (iv) provide a scope exception from consolidation guidance for reporting entities with interests in legal entities that are required to comply with or operate in accordance with requirements that are similar to those in Rule 2a-7 of the Investment Company Act of 1940 for registered money market funds.

Business acquisitions

Business acquisitions	9 Months Ended
	Sep. 30, 2016
Business Combinations [Abstract]
Business acquisitions	3. Business acquisitions A. Certain acquisitions (a) PNMSoft Ltd. On August 4, 2016, the Company acquired 100% of the outstanding equity interest in PNMSoft Limited (“PNM”), a company incorporated under the laws of the State of Israel. The preliminary estimated total purchase consideration for PNM is $35,496, subject to adjustment for closing date working capital, transaction expenses and net debt. This amount includes the estimated fair value of the contingent earn-out consideration and cash consideration of $28,283, net of cash acquired of $2,853, and a preliminary adjustment for working capital, transaction expenses and net debt. The purchase agreement also provides for contingent earn-out consideration ranging from $0 to $9,000, payable by the Company to the sellers of PNM based on future performance relative to the thresholds specified in the earn-out calculation. This acquisition enhances the Company’s digital capabilities by adding critical dynamic workflow solution and implementation services. In connection with the transaction, the Company recorded $1,700 in customer-related intangibles, $1,630 in marketing-related intangibles and $5,110 in other intangible assets, which have a weighted average amortization period of two years. Goodwill arising from the acquisition amounted to $25,126, which has been allocated to the Company’s India reporting unit and is not deductible for tax purposes. Acquisition-related costs of $1,273 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 $7,246 and assumed certain liabilities amounting to $4,347. The Company also recognized a net deferred tax liability of $969. 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) Endeavour Software Technologies Private Limited On April 13, 2016, the Company acquired 100% of the outstanding equity interest in Endeavour Software Technologies Private Limited (“Endeavour”), a private limited company incorporated under the laws of India. The preliminary estimated total purchase consideration for Endeavour is $14,443, subject to adjustment for closing date working capital and net debt. This amount includes the estimated fair value of the contingent earn-out consideration and cash consideration of $10,028, net of cash acquired of $2,345, and a preliminary adjustment for working capital and net debt. Of this amount, $95 is payable by the Company to one of the sellers. The purchase agreement also provides for contingent earn-out consideration ranging from $0 to $3,500, payable based on future performance relative to the thresholds specified in the earn-out calculation. This acquisition enhances the Company’s digital capabilities by adding critical end-to-end mobility services. In connection with the transaction, the Company recorded $800 in customer-related intangibles, $900 in marketing-related intangibles and $950 in other intangible assets, which have a weighted average amortization period of three years. Goodwill arising from the acquisition amounted to $8,870, which has been allocated to the Company’s India reporting unit and is not deductible for tax purposes. Acquisition-related costs of $338 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 $5,691 and assumed certain liabilities amounting to $1,853. 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. (c) Strategic Sourcing Excellence LLC On January 8, 2016, the Company acquired 51% of the outstanding equity interest in Strategic Sourcing Excellence LLC (“SSE”), a Delaware limited liability company. The preliminary estimated purchase consideration for SSE is $14,490, subject to adjustment for closing date working capital, transaction expenses and indebtedness. This amount includes the fair value of earn-out consideration, initial cash consideration of $2,550, and a preliminary adjustment for working capital, transaction expenses and indebtedness. The equity purchase agreement also provides for contingent earn-out consideration of up to $20,000, payable by the Company to the sellers of SSE based on future performance relative to the thresholds specified in the earn-out calculation. Up to $9,800 of the total potential earn-out consideration, representing the selling equityholders’ 49% interest in SSE, is payable only if either the put or call option, each as described below, is exercised. The equity purchase agreement grants the Company a call option to purchase the remaining 49% equity interest in SSE, which option the Company has the right to exercise between January 1, 2018 and January 31, 2018. If the Company does not exercise its call option during such period, the selling equityholders have the right to exercise a put option between March 1, 2018 and April 30, 2018 to require the Company to purchase their 49% interest in SSE at a price ranging from $2,450 to $2,950. This acquisition strengthens the Company’s sourcing and procurement consulting domain expertise. Acquisition-related costs of $164 have been included in selling, general and administrative expenses as incurred. Through this transaction, the Company acquired assets with a value of $327 and assumed liabilities amounting to $617. The preliminary estimated purchase consideration for the Company’s interests in SSE is $14,490, including the fair value of earn-out consideration and a preliminary adjustment for working capital, transaction expenses and indebtedness. The results of operations of the acquired business, the fair value of the acquired assets and assumed liabilities, and redeemable non-controlling interest are included in the Company’s Consolidated Financial Statements with effect from the date of the acquisition. In connection with the transaction, the Company recorded $300 in customer-related intangible assets with an amortization period of five years. Goodwill arising from the acquisition amounted to $14,479, which has been allocated to the Company’s India reporting unit and is deductible for tax purposes. B. Divestiture (a) Atyati Technologies Private Limited During the three months ended September 30, 2016, the Company completed the sale of its cloud-hosted technology platform for the Indian rural banking sector (the “Business”), which the Company acquired in 2012. Net sale proceeds were $17,155, net of selling expenses of $427 and cash divested of $854. During the three and nine months ended September 30, 2016, the Business recorded net revenues of $4,453 and $14,958, respectively, and a net loss of $118 and net profit of $64, respectively. Net sale proceeds $17,155 Net assets of the business, including intangible assets, allocated goodwill and translation impact thereof 11,941 Gain on divestiture included in other income (expense), net $5,214

Cash and cash equivalents

Cash and cash equivalents	9 Months Ended
	Sep. 30, 2016
Cash And Cash Equivalents [Abstract]
Cash and cash equivalents	4. Cash and cash equivalents Cash and cash equivalents as of December 31, 2015 and June 30, 2016 comprise: As of December 31, As of September 30, 2015 2016 Cash and other bank balances $ 450,907 $ 419,094 Total $ 450,907 $ 419,094

Accounts receivable, net of res

Accounts receivable, net of reserve for doubtful receivables	9 Months Ended
	Sep. 30, 2016
Receivables [Abstract]
Accounts receivable, net of reserve for doubtful receivables	5. Accounts receivable, net of reserve for doubtful receivables The following table provides details of the Company’s reserve for doubtful receivables: Year ended December 31, Nine months ended 2015 September 30, 2016 Opening balance as of January 1 $ 15,192 $ 11,530 Additions charged to cost and expense 2,449 7,307 Deductions/effect of exchange rate fluctuations (6,111 ) (2,847 ) Closing balance $ 11,530 $ 15,990 Accounts receivable were $601,667 and $625,513, and the reserves for doubtful receivables were $11,530 and $15,990, resulting in net accounts receivable balances of $590,137 and $609,522 as of December 31, 2015 and September 30, 2016, respectively. In addition, accounts receivable due after one year of $8,348 and $4,536 as of December 31, 2015 and September 30, 2016, respectively, are included under other assets in the consolidated balance sheets. Accounts receivable from related parties were $1,980 and $1,104 as of December 31, 2015 and September 30, 2016, respectively. There are no reserves for doubtful receivables in respect of amounts due from related parties.

Fair value measurements

Fair value measurements	9 Months Ended
	Sep. 30, 2016
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 derivative instruments were determined using the following inputs as of December 31, 2015 and September 30, 2016: As of September 30, 2016 Fair Value Measurements at Reporting Date Using Quoted Prices Active Markets Identical Assets Significant Other Observable Significant Other Unobservable Inputs Total (Level 1) (Level 2) (Level 3) Assets Derivative instruments (Notes a, c) $ 40,714 $ - $ 40,714 $ - Total $ 40,714 $ — $ 40,714 $ — Liabilities Earn-out consideration (Notes b, d) $ 22,986 $ - $ - $ 22,986 Derivative instruments (Notes b, c) $ 40,393 $ - $ 40,393 $ - Total $ 63,379 $ — $ 40,393 $ 22,986 Redeemable non-controlling interest (Note e) $ 2,058 $ - $ - $ 2,058 As of December 31, 2015 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 (Notes a, c) $ 30,380 $ - $ 30,380 $ - Total $ 30,380 $ — $ 30,380 $ — Liabilities Earn-out consideration (Notes b, d) $ 22,820 $ - $ - $ 22,820 Derivative instruments (Notes b, c) $ 59,620 $ - $ 59,620 $ - Total $ 82,440 $ — $ 59,620 $ 22,820 (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) The Company’s estimate of the fair value of redeemable non-controlling interest as of September 30, 2016 is based on unobservable inputs considering the assumptions that market participants would make in pricing the obligation. Given the significance of the unobservable inputs, the valuation was classified in level 3 of the fair value hierarchy. Refer to Note 3—Business Acquisitions. 6. Fair value measurements (Continued) 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 nine months ended September 30, 2015 and 2016: Three months ended Nine months ended September 30, September 30, 2015 2016 2015 2016 Opening balance $ 32,685 $ 18,438 $ 33,990 $ 22,820 Earn-out consideration payable in connection with acquisitions — 4,360 — 14,550 Payments made on earn-out consideration — (357 ) (126 ) (1,509 ) Change in fair value and others (7,414 ) 545 (8,593 ) (12,875 ) Ending balance $ 25,271 $ 22,986 $ 25,271 $ 22,986

Derivative financial instrument

Derivative financial instruments	9 Months Ended
	Sep. 30, 2016
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Derivative financial instruments	GENPACT LIMITED AND ITS SUBSIDIARIES Notes to the Consolidated Financial Statements (Unaudited) (In thousands, except per share data and share count) 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. 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 51 months and the forecasted transactions are expected to occur during the same period. The following table presents the aggregate notional principal amounts of outstanding derivative financial instruments together with the related balance sheet exposure: Notional principal amounts (note a) Balance sheet exposure asset (liability) (note b) As of December 31, 2015 As of September 30, 2016 As of December 31, 2015 As of September 30, 2016 Foreign exchange forward contracts denominated in: United States Dollars (sell) Indian Rupees (buy) $ 1,139,400 $ 988,400 $ (48,197 ) $ (3,588 ) United States Dollars (sell) Mexican Peso (buy) 8,520 2,670 (1,163 ) (605 ) United States Dollars (sell) Philippines Peso (buy) 58,500 38,625 (1,387 ) (1,053 ) Euro (sell) United States Dollars (buy) 146,719 126,685 9,109 3,989 Pound Sterling (buy) United States Dollars (sell) - 7,797 - (23 ) Euro (sell) Romanian Leu (buy) 39,027 13,798 567 606 Japanese Yen (sell) Chinese Renminbi (buy) 62,740 72,881 (1,379 ) (9,591 ) Pound Sterling (sell) United States Dollars (buy) 118,438 105,434 7,496 14,668 Australian Dollars (sell) United States Dollars (buy) 106,544 80,627 5,714 (1,342 ) Interest rate swaps (floating to fixed) - 438,632 - (2,740 ) (29,240 ) 321 (a) Notional amounts are key elements of derivative financial instrument agreements but do not represent the amount exchanged by counterparties and do not measure the Company’s exposure to credit or market risks. However, the amounts exchanged are based on the notional amounts and other provisions of the underlying derivative financial instrument agreements. (b) Balance sheet exposure is denominated in U.S. dollars and denotes the mark-to-market impact of the derivative financial instruments on the reporting date. FASB guidance on Derivatives and Hedging requires companies to recognize all derivative instruments as either assets or liabilities at fair value in the 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, 2015 As of September 30, 2016 As of December 31, 2015 As of September 30, 2016 Assets Prepaid expenses and other current assets $ 17,400 $ 27,977 $ 884 $ 700 Other assets $ 12,096 $ 12,037 $ - $ - Liabilities Accrued expenses and other current liabilities $ 34,576 $ 17,703 $ 34 $ 177 Other liabilities $ 25,010 $ 22,513 $ - $ - 7. Derivative financial instruments (Continued) Cash flow hedges For derivative instruments that are designated and qualify as cash flow hedges, the effective portion of the gain (loss) on the derivative instrument is reported as a component of other comprehensive income (loss) and reclassified into earnings in the same period or periods during which the hedged transaction is recognized in the consolidated statements of income. Gains (losses) on the derivatives, representing either hedge ineffectiveness or hedge components excluded from the assessment of effectiveness, are recognized in earnings as incurred. In connection with cash flow hedges, the gains (losses) recorded as a component of other comprehensive income (loss), or OCI, and the related tax effects are summarized below: Three months ended September 30, Nine months ended September 30, 2015 2016 2015 2016 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 $ (48,640 ) $ 17,160 $ (31,480 ) $ (30,790 ) $ 8,945 $ (21,845 ) $ (66,786 ) $ 23,646 $ (43,140 ) $ (30,090 ) $ 9,830 $ (20,260 ) Net gains (losses) reclassified into statement of income on completion of hedged transactions (16,096 ) 6,061 (10,035 ) (1,584 ) 11 (1,573 ) (34,009 ) 12,374 (21,635 ) (7,071 ) 1,300 (5,771 ) Changes in fair value of effective portion of outstanding derivatives, net (16,030 ) 5,488 (10,542 ) 29,005 (10,806 ) 18,199 (15,797 ) 5,315 (10,482 ) 22,818 (10,402 ) 12,416 Gain (loss) on cash flow hedging derivatives, net 66 (573 ) (507 ) 30,589 (10,817 ) 19,772 18,212 (7,059 ) 11,153 29,889 (11,702 ) 18,187 Closing balance $ (48,574 ) $ 16,587 $ (31,987 ) $ (201 ) $ (1,872 ) $ (2,073 ) $ (48,574 ) $ 16,587 $ (31,987 ) $ (201 ) $ (1,872 ) $ (2,073 ) 7. Derivative financial instruments (Continued) The gains or losses recognized in other comprehensive income (loss) and their effects on financial performance are summarized below: Derivatives in Cash Flow Hedging Relationships Amount of Gain (Loss) recognized in OCI on Derivatives (Effective Portion) Location of Gain (Loss) reclassified from OCI into Statement of Income (Effective Portion) Amount of Gain (Loss) reclassified from OCI into Statement of Income (Effective Portion) Three months ended September 30, Nine months ended September 30, Three months ended September 30, Nine months ended September 30, 2015 2016 2015 2016 2015 2016 2015 2016 Forward foreign exchange contracts $ (16,030 ) $ 28,287 $ (15,797 ) $ 26,612 Revenue $ 2,768 $ 2,599 $ 9,078 $ 8,596 Interest rate swaps $ - $ 718 $ - $ (3,794 ) Cost of revenue $ (15,282 ) $ (2,823 ) $ (34,722 ) $ (11,540 ) Selling, general and administrative expenses $ (3,582 ) $ (693 ) $ (8,365 ) $ (3,073 ) Interest Expense $ - $ (667 ) $ - $ (1,054 ) $ (16,030 ) $ 29,005 $ (15,797 ) $ 22,818 $ (16,096 ) $ (1,584 ) $ (34,009 ) $ (7,071 ) Gain (loss) recognized in income on the ineffective portion of derivatives and the amount excluded from effectiveness testing is $0 for the three and nine months ended September 30, 2015 and 2016, respectively. 7. Derivative financial instruments (Continued) Non-designated Hedges Derivatives not designated as hedging instruments Location of Gain (Loss) recognized in Statement of Income on Derivatives Amount of Gain (Loss) recognized in Statement of Income on Derivatives Three months ended September 30, Nine months ended September 30, 2015 2016 2015 2016 Forward foreign exchange contracts (Note a) Foreign exchange gains (losses), net $ 723 $ 2,599 $ 4,563 $ 2,838 $ 723 $ 2,599 $ 4,563 $ 2,838 (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.

Prepaid expenses and other curr

Prepaid expenses and other current assets	9 Months Ended
	Sep. 30, 2016
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 September 30, 2015 2016 Advance income and non-income taxes $ 52,953 $ 91,031 Deferred transition costs 36,620 42,619 Derivative instruments 18,284 28,677 Prepaid expenses 12,565 16,984 Customer acquisition cost 6,687 9,692 Employee advances 3,878 6,857 Deposits 1,820 1,930 Advances to suppliers 8,028 1,610 Others 13,190 5,777 $ 154,025 $ 205,177

Property, plant and equipment,

Property, plant and equipment, net	9 Months Ended
	Sep. 30, 2016
Property Plant And Equipment [Abstract]
Property, plant and equipment, net	9. Property, plant and equipment, net Property, plant and equipment, net consist of the following: As of December 31, As of September 30, 2015 2016 Property, plant and equipment, gross $ 556,518 $ 597,275 Less: Accumulated depreciation and amortization (381,122 ) (407,480 ) Property, plant and equipment, net $ 175,396 $ 189,795 Depreciation expense on property, plant and equipment for the nine months ended September 30, 2015 and 2016 was $35,163 and $33,990, respectively, and for the three months ended September 30, 2015 and 2016 was $11,849 and $11,334, respectively. Computer software amortization for the nine months ended September 30, 2015 and 2016 amounted to $6,992 and $6,990, respectively, and for the three months ended September 30, 2015 and 2016 amounted to $2,335 and $2,182, respectively. The depreciation and amortization expenses set forth above include the effect of the reclassification of foreign exchange (gains) losses related to the effective portion of foreign currency derivative contracts, amounting to $1,970 and $614 for the nine months ended September 30, 2015 and 2016, respectively, and $810 and $147 for the three months ended September 30, 2015 and 2016, respectively.

Goodwill and intangible assets

Goodwill and intangible assets	9 Months Ended
	Sep. 30, 2016
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, 2015 and nine months ended September 30, 2016: As of December 31, As of September 30, 2015 2016 Opening balance $ 1,057,214 $ 1,038,346 Goodwill relating to acquisitions consummated during the period 7,674 49,405 Goodwill relating to divestitures during the period - (2,226 ) Impact of measurement period adjustments (135 ) — Effect of exchange rate fluctuations (26,407 ) (1,399 ) Closing balance $ 1,038,346 $ 1,084,126 The total amount of goodwill deductible for tax purposes was $36,390 and $37,272 as of December 31, 2015 and September 30, 2016, respectively. The Company’s intangible assets acquired either individually or with a group of other assets or in a business combination are as follows: As of December 31, 2015 As of September 30, 2016 Gross carrying amount Accumulated amortization & Impairment Net Gross carrying amount Accumulated amortization & Impairment Net Customer-related intangible assets $ 319,035 $ 247,463 $ 71,572 $ 315,364 $ 258,272 $ 57,092 Marketing-related intangible assets 42,749 27,021 15,728 42,637 28,909 13,728 Other intangible assets 29,729 18,428 11,301 32,907 23,717 9,190 $ 391,513 $ 292,912 $ 98,601 $ 390,908 $ 310,898 $ 80,010 Amortization expenses for intangible assets disclosed in the consolidated statements of income under amortization of acquired intangible assets for the nine months ended September 30, 2015 and 2016 were $21,875 and $19,764, respectively, and for the three months ended September 30, 2015 and 2016 were $7,219 and $7,126, respectively. During the nine months ended September 30, 2016, the Company tested for recoverability an intangible software asset as a result of a downward revision to the forecasted cash flows with respect to the use of the asset and a customer related intangible asset as a result of the termination of a client contract. Based on the results of such testing, the Company determined that the carrying value of these intangible assets exceed their estimated undiscounted cash flows by $11,195 and recorded a charge to reduce the carrying value by this amount. Of this charge, $5,381 was recorded during the three months ended September 30, 2016. The Company used a combination of the income and cost approaches to determine the fair value of the intangible assets for the purpose of calculating the resulting charge. This charge has been recorded in other operating (income) expense, net in the consolidated statement of income.

Short-term borrowings

Short-term borrowings	9 Months Ended
	Sep. 30, 2016
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, 2015 and September 30, 2016, the limits available were $15,781and $15,190, respectively, of which $10,301 and $11,575 was utilized, constituting non-funded drawdown. (b) A fund-based and non-fund based revolving credit facility of $350,000, which the company obtained in June 2015 as described in Note 12. This facility replaced the Company’s $250,000 facility initially entered into in August 2012 and subsequently amended in June 2013 (the “2012 Facility”). As of December 31, 2015 and September 30, 2016, a total of $22,947 and $115,978, respectively, was utilized, of which $21,500 and $115,000, respectively, constituted funded drawdown and $1,447 and $978, respectively, constituted non-funded drawdown. The revolving facility expires in June 2020. The funded drawdown amount bore interest at a rate equal to LIBOR plus a margin of 1.50% per annum as of December 31, 2015. As of September 30, 2016, the revolving facility bore interest at a rate equal to LIBOR plus a margin of 1.50% per annum. The unutilized amount on the revolving facility bore a commitment fee of 0.25% and 0.25% as of December 31, 2015 and September 30, 2016, respectively. The credit agreement contains certain customary covenants, including a maximum leverage covenant and a minimum interest coverage ratio. For the nine months ended September 30, 2016, the Company was in compliance with these covenants. (c) On January 27, 2015 and March 23, 2015, the Company obtained short-term loans in the amount of $672,500 and $737,500, respectively, from Morgan Stanley Senior Funding, Inc. in connection with certain internal reorganization transactions. These loans bore interest at a rate of 2.00% per annum and were fully repaid on January 30, 2015 and March 26, 2015, respectively. The Company recorded $1,045 in debt issuance expenses and $235 in interest with respect to the amounts borrowed under the short-term loans.

Long-term debt

Long-term debt	9 Months Ended
	Sep. 30, 2016
Debt Disclosure [Abstract]
Long-term debt	12. Long-term debt In June 2015, the Company refinanced the 2012 Facility through a new credit facility, comprised of an $800,000 term loan and a $350,000 revolving credit facility. Borrowings under the new facility bear interest at a rate equal to, at the election of the Company, either LIBOR plus an applicable margin equal to 1.50% per annum or a base rate plus an applicable margin equal to 0.50% per annum, 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 1.50% per annum. As a result of the June 2015 refinancing, the gross outstanding term loan under the 2012 Facility, which amounted to $663,188 as of June 30, 2015, was extinguished, and the Company expensed $10,050, representing accelerated amortization of the existing unamortized debt issuance costs related to the 2012 Facility. Additionally, the refinancing of the revolving facility resulted in the accelerated amortization of $65 relating to the existing unamortized debt issuance cost. The remaining unamortized costs for the revolving facility, together with the fees paid to the Company’s lenders and third parties in connection with the new term loan and revolving facility, will be amortized over the term of the refinanced facility, which ends on June 30, 2020. For the nine months ended September 30, 2016, the Company was in compliance with the financial covenants of the credit agreement. As of December 31, 2015 and September 30, 2016, the amount outstanding under the term loan, net of debt amortization expense of $3,534 and $2,881, was $776,466 and $747,119, respectively. As of December 31, 2015 and September 30, 2016, the term loan bore interest at a rate equal to LIBOR plus a margin of 1.50% per annum based on the Company’s election and current credit rating. The maturity profile of the term loan, net of debt amortization expense, is as follows: Year ended Amount 2016 $ 9,786 2017 39,181 2018 39,226 2019 39,272 2020 619,654 Total $ 747,119

Accrued expenses and other curr

Accrued expenses and other current liabilities	9 Months Ended
	Sep. 30, 2016
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 September 30, 2015 2016 Accrued expenses $ 161,672 $ 150,440 Accrued employee cost 158,054 157,367 Deferred transition revenue 44,974 50,393 Statutory liabilities 32,149 36,805 Retirement benefits 17,930 19,797 Derivative instruments 34,610 17,880 Advance from customers 19,815 21,796 Earn-out consideration 16,896 7,027 Other liabilities 12,210 9,129 Capital lease obligations 1,328 1,366 $ 499,638 $ 472,000

Other liabilities

Other liabilities	9 Months Ended
	Sep. 30, 2016
Other Liabilities Disclosure [Abstract]
Other liabilities	14. Other liabilities Other liabilities consist of the following: As of December 31, As of September 30, 2015 2016 Accrued employee cost $ 6,901 $ 6,573 Deferred transition revenue 66,737 75,836 Retirement benefits 29,689 33,628 Derivative instruments 25,010 22,513 Amount received from GE under indemnification arrangement, pending adjustment 3,549 3,215 Advance from customers 4,485 2,400 Earn-out consideration 5,924 15,959 Others 10,729 11,212 Capital lease obligations 2,204 2,461 $ 155,228 $ 173,797

Employee benefit plans

Employee benefit plans	9 Months Ended
	Sep. 30, 2016
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 and Japan sponsor defined benefit retirement programs. Net defined benefit plan costs for the three and nine months ended September 30, 2015 and 2016 include the following components: Three months ended September 30, Nine months ended September 30, 2015 2016 2015 2016 Service costs $ 1,327 $ 1,207 $ 4,100 $ 4,040 Interest costs 660 559 2,013 1,870 Amortization of actuarial loss 61 34 244 15 Expected return on plan assets (521 ) (469 ) (1,628 ) (1,449 ) Net defined benefit plan costs $ 1,527 $ 1,331 $ 4,729 $ 4,476 Defined contribution plans During the three and nine months ended September 30, 2015 and 2016, the Company contributed the following amounts to defined contribution plans in various jurisdictions: Three months ended September 30, Nine months ended September 30, 2015 2016 2015 2016 India $ 4,199 $ 4,843 $ 12,217 $ 13,877 U.S. 1,474 2,216 6,110 7,951 U.K. 1,106 1,596 3,761 5,177 China 3,896 4,158 10,949 11,555 Other regions 916 1,158 3,234 3,507 Total $ 11,591 $ 13,971 $ 36,271 $ 42,067

Stock-based compensation

Stock-based compensation	9 Months Ended
	Sep. 30, 2016
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Stock-based compensation	16. Stock-based compensation The Company has issued options under the Genpact Global Holdings 2005 Plan (the “2005 Plan”), the Genpact Global Holdings 2006 Plan (the “2006 Plan”), the Genpact Global Holdings 2007 Plan (the “2007 Plan”) and the Genpact Limited 2007 Omnibus Incentive Compensation Plan (the “2007 Omnibus Plan”) to eligible persons, who are employees, directors and certain other persons associated with the Company. With respect to options granted under the 2005, 2006 and 2007 Plans before the date of adoption of the 2007 Omnibus Plan, if an award granted under any such plan is forfeited or otherwise expires, terminates, or is cancelled without the delivery of shares, then the shares covered by the forfeited, expired, terminated, or cancelled award will be added to the number of shares otherwise available for grant under the applicable plan. Beginning on July 13, 2007, the date of adoption of the 2007 Omnibus Plan, share-based awards forfeited, expired, terminated, or cancelled under any of the plans are added to the number of shares otherwise available for grant under the 2007 Omnibus Plan. The 2007 Omnibus Plan was amended and restated on April 11, 2012 to increase the number of common shares authorized for issuance by 5,593,200 shares to 15,000,000 shares. During the year ended December 31, 2012, the number of common shares authorized for issuance under the 2007 Omnibus Plan and the 2005 Plan was increased by 8,858,823 and 495,915 shares, respectively, as the result of an adjustment to outstanding unvested share awards. Stock-based compensation costs relating to the foregoing plans during the nine months ended September 30, 2015 and 2016 were $17,279 and $18,046, respectively, and for the three months ended September 30, 2015 and 2016 were $6,124 and $4,718, respectively. Stock-based compensation costs for the nine and three months ended September 30, 2016 have been reduced by $1,874 due to a change in the probability of achievement of the performance conditions for the performance units granted in the second quarter of 2016. These costs have been allocated to cost of revenue and selling, general, and administrative expenses. Stock options Options granted are subject to a vesting requirement. Options granted under the plan 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 the compensation cost over the vesting period of the option. Compensation cost is determined as of the date of grant by estimating the fair value of an option using the Black-Scholes option-pricing model. The following table shows the significant assumptions used in connection with the determination of the fair value of options granted in the nine months ended September 30, 2015 and September 30, 2016. Nine months ended September 30, 2015 Nine months ended September 30, 2016 Dividend yield — — Expected life (in months) 84 84 Risk-free rate of interest 1.99 % 1.42%-1.56 % Volatility 34.97 % 25.60%-27.22 % 16. Stock-based compensation (Continued) A summary of stock option activity during the nine months ended September 30, 2016 is set out below: Nine months ended September 30, 2016 Shares arising out of options Weighted average exercise price Weighted average remaining contractual life (years) Aggregate intrinsic value Outstanding as of January 1, 2016 5,986,845 $ 16.99 5.8 $ — Granted 860,000 26.80 — — Forfeited (145,000) 17.77 — — Expired — — — — Exercised (655,717 ) 15.79 — 5,350 Outstanding as of September 30, 2016 6,046,128 $ 18.50 5.8 $ 36,248 Vested as of September 30, 2016 and expected to vest thereafter (Note a) 5,765,784 $ 18.10 5.8 $ 35,717 Vested and exercisable as of September 30, 2016 3,084,629 $ 15.37 3.9 $ 26,452 Weighted average grant date fair value of grants during the period $ 8.50 (a) Options expected to vest reflect an estimated forfeiture rate. As of September 30, 2016, the total remaining unrecognized stock-based compensation cost for options expected to vest amounted to $14,606, which will be recognized over the weighted average remaining requisite vesting period of 2.7 years. Restricted share units The Company has granted restricted share units (“RSUs”) under the 2007 Omnibus Plan. Each RSU represents the right to receive one Company common share at a future date. The fair value of each RSU is the market price of a Company common share 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 RSUs granted during the nine months ended September 30, 2016 is set out below: Nine months ended September 30, 2016 Number of Restricted Share Units Weighted Average Grant Date Fair Value Outstanding as of January 1, 2016 157,390 $ 17.67 Granted 95,553 25.49 Vested (Note a) (45,386) 17.29 Forfeited (1,135) 14.18 Outstanding as of September 30, 2016 206,422 $ 21.39 Expected to vest (Note b) 176,476 (a) RSUs that vested during the period were net settled upon vesting by issuing 28,344 shares (net of minimum statutory tax withholding). (b) The number of RSUs expected to vest reflects an estimated forfeiture rate. 92,692 RSUs vested in the year ended December 31, 2014, in respect of which 91,963 shares were issued in January 2016 after withholding shares to the extent of the minimum statutory withholding taxes. 53,546 RSUs vested in the year ended December 31, 2015, shares in respect of which will be issuable on December 31, 2016 after withholding shares to the extent of minimum statutory withholding taxes. 16. Stock-based compensation (Continued) As of September 30, 2016, the total remaining unrecognized stock-based compensation cost related to RSUs amounted to $2,271, which will be recognized over the weighted average remaining requisite vesting period of 2.2 years. Performance units The Company also grants stock awards in the form of performance units (“PUs”) under the 2007 Omnibus Plan. Each PU represents the right to receive one Company common share at a future date based on the Company’s performance against specified targets. PUs granted to date have vesting schedules of six months to three years. The fair value of each PU is the market price of one common share of the Company on the date of grant and assumes that performance targets will be achieved. PUs granted under the plan are subject to cliff vesting. The compensation expense for such awards is recognized on a straight-line basis over the vesting terms. Over the performance period, the number of shares to be issued is adjusted upward or downward depending on 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 nine months ended September 30, 2016 is set out below: Nine months ended September 30, 2016 Number of Performance Units Weighted Average Grant Date Fair Value Maximum Shares Eligible to Receive Outstanding as of January 1, 2016 2,499,322 $ 19.95 2,499,322 Granted 1,518,374 27.93 3,343,335 Vested — — — Forfeited (226,094) 21.71 (292,669) Adjustment upon final determination of level of performance goal achievement (Note a) 7,274 22.72 Adjustment upon final determination of level of performance goal achievement (Note a) 7,274 Outstanding as of September 30, 2016 3,798,876 $ 23.04 5,557,262 Expected to vest (Note b) 2,196,287 (a) Represents an adjustment made in March 2016 to the number of shares underlying the PUs granted in 2015 upon certification of the level of achievement of the performance targets for such awards. (b) The number of PUs expected to vest is based on the probable achievement of the performance targets after considering an estimated forfeiture rate. As of September 30, 2016, the total remaining unrecognized stock-based compensation costs related to PUs amounted to $12,842, which will be recognized over the weighted average remaining requisite vesting period of 1.1 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”). The ESPP allows eligible employees to purchase the Company’s common shares through payroll deductions at 90% of the closing price of the Company’s common shares on the last business day of each purchase interval. The dollar amount of common shares purchased under the ESPP must not exceed 15% of the participating employee’s base salary, subject to a cap of $25 per employee per calendar year. With effect from September 1, 2009, the offering periods commence on the first business day in March, June, September and December of each year and end on the last business day of the subsequent May, August, November and February. 4,200,000 common shares have been reserved for issuance in the aggregate over the term of the ESPP. 16. Stock-based compensation (Continued) During the nine months ended September 30, 2015 and 2016, 97,603 and 105,856 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 nine months ended September 30, 2015 and 2016 was $230 and $298, respectively, and for the three months ended September 30, 2015 and 2016 was $72 and $110, respectively, and has been allocated to cost of revenue and selling, general, and administrative expenses.

Capital stock

Capital stock	9 Months Ended
	Sep. 30, 2016
Equity [Abstract]
Capital stock	17. Capital stock Share repurchases In February 2015, the Company’s board of directors (the “Board”) authorized a program to repurchase up to $250,000 in value of the Company’s common shares. On February 4, 2016, the Board approved up to an additional $250,000 in share repurchases under the program, and on September 19, 2016 the Board again approved up to an additional $250,000 in share repurchases, bringing the total authorization under the Company’s existing program to $750,000. 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 nine months ended September 30, 2015 and September 30, 2016, the Company purchased 7,110,153 and 9,615,323 of its common shares, respectively, at a weighted average price of $22.37 and $25.23 per share, respectively, for an aggregate cash amount of $159,036 and $242,552, respectively. The purchased shares have been retired. The Company records repurchases of its common shares on the settlement date of each transaction. Shares purchased and retired are deducted to the extent of their par value from common stock and from retained earnings for the excess over par value. Direct costs incurred to acquire the shares are included in the total cost of the shares purchased. For the nine months ended September 30, 2015 and September 30, 2016, $142 and $192, respectively, was deducted from retained earnings in direct costs related to share repurchases.

Earnings per share

Earnings per share	9 Months Ended
	Sep. 30, 2016
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. Potentially dilutive shares, consisting of outstanding options on common shares, restricted share units, performance units and common shares to be issued under the employee stock purchase plan, have been included in the computation of diluted net earnings per share and the weighted average shares outstanding, except where the result would be anti-dilutive. The number of stock awards outstanding but not included in the computation of diluted earnings per common share because their effect was anti-dilutive is 3,704,667 and 698,286 for the nine months ended September 30, 2015 and 2016, respectively, and 3,593,000 and 947,778 for the three months ended September 30, 2015 and 2016, respectively. Three months ended September 30, Nine months ended September 30, 2015 2016 2015 2016 Net income available to Genpact Limited common shareholders $ 68,050 $ 68,779 $ 175,404 $ 192,575 Weighted average number of common shares used in computing basic earnings per common share 215,311,322 206,146,007 217,909,722 209,034,741 Dilutive effect of stock-based awards 2,284,382 3,230,676 2,391,990 3,322,853 Weighted average number of common shares used in computing dilutive earnings per common share 217,595,704 209,376,683 220,301,712 212,357,594 Earnings per common share attributable to Genpact Limited common shareholders Basic $ 0.32 $ 0.33 $ 0.80 $ 0.92 Diluted $ 0.31 $ 0.33 $ 0.80 $ 0.91

Cost of revenue

Cost of revenue	9 Months Ended
	Sep. 30, 2016
Other Income And Expenses [Abstract]
Cost of revenue	19. Cost of revenue Cost of revenue consists of the following: Three months ended September 30, Nine months ended September 30, 2015 2016 2015 2016 Personnel expenses $ 257,289 $ 269,771 $ 750,606 $ 788,768 Operational expenses 106,593 111,443 313,687 325,938 Depreciation and amortization 11,948 11,218 35,317 34,329 $ 375,830 $ 392,432 $ 1,099,610 $ 1,149,035

Selling, general and administra

Selling, general and administrative expenses	9 Months Ended
	Sep. 30, 2016
Selling General And Administrative Expenses [Abstract]
Selling, general and administrative expenses	20. Selling, general and administrative expenses Selling, general and administrative expenses consist of the following: Three months ended September 30, Nine months ended September 30, 2015 2016 2015 2016 Personnel expenses $ 103,640 $ 117,022 $ 316,858 $ 343,279 Operational expenses 38,847 37,649 119,005 132,385 Depreciation and amortization 2,236 2,298 6,838 6,651 $ 144,723 $ 156,969 $ 442,701 $ 482,315

Other operating (income) expens

Other operating (income) expense, net	9 Months Ended
	Sep. 30, 2016
Other Income And Expenses [Abstract]
Other operating (income) expense, net	21. Other operating (income) expense, net Three months ended September 30, Nine months ended September 30, 2015 2016 2015 2016 Other operating (income) expense $ (656 ) $ (249 ) $ (1,688 ) $ (990 ) Impairment of intangible assets 10,714 5,381 10,714 11,195 Change in fair value of earn-out consideration, deferred consideration (relating to business acquisitions) (7,342 ) - (9,442 ) (14,996 ) Other operating (income) expense, net $ 2,716 $ 5,132 $ (416 ) $ (4,791 )

Interest income (expense), net

Interest income (expense), net	9 Months Ended
	Sep. 30, 2016
Banking And Thrift Interest [Abstract]
Interest income (expense), net	22. Interest income (expense), net Three months ended September 30, Nine months ended September 30, 2015 2016 2015 2016 Interest income $ 2,343 $ 1,041 $ 5,540 $ 5,565 Interest expense (5,210 ) (5,942 ) (24,669 ) (16,737 ) Loss on extinguishment of debt - - (10,115 ) - Interest income (expense), net $ (2,867 ) $ (4,901 ) $ (29,244 ) $ (11,172 )

Income taxes

Income taxes	9 Months Ended
	Sep. 30, 2016
Income Tax Disclosure [Abstract]
Income taxes	23. 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, 2015, the Company had unrecognized tax benefits amounting to $26,357, including an amount of $24,935, which, if recognized, would impact the effective tax rate. The following table summarizes activities related to the Company’s unrecognized tax benefits for uncertain tax positions from January 1, 2016 to September 30, 2016: 2016 Opening balance at January 1 $ 26,357 Increase related to prior year tax positions, including recorded in acquisition accounting 13 Decrease related to prior year tax positions (1,085 ) Decrease related to divesture of business (344 ) Decrease related to prior year tax position due to lapse of applicable statute of limitation (2,122 ) Increase related to current year tax positions, including recorded in acquisition accounting 62 Decrease related to settlements with tax authorities (2,000 ) Effect of exchange rate changes 156 Closing balance at September 30 $ 21,037 The Company’s unrecognized tax benefits as of September 30, 2016 include an amount of $20,182, which, if recognized, would impact the effective tax rate. As of December 31, 2015 and September 30, 2016, the Company had accrued approximately $4,223 and $3,888, respectively, for interest relating to unrecognized tax benefits. During the year ended December 31, 2015 and the nine months ended September 30, 2016, the company recognized approximately $1,152 and ($277), respectively, excluding the impact of exchange rate differences, in interest on unrecognized tax benefits. As of December 31, 2015 and September 30, 2016, the Company had accrued approximately $958 and $892, respectively, for penalties.

Related party transactions

Related party transactions	9 Months Ended
	Sep. 30, 2016
Related Party Transactions [Abstract]
Related party transactions	24. Related party transactions The Company has entered into related party transactions with its non-consolidating affiliates. The Company has also entered into related party transactions with a significant shareholder and its affiliates. The Company’s related party transactions can be categorized as follows: Revenue from services For the nine months ended September 30, 2015 and September 30, 2016, the Company recognized net revenues of $251 and $257, respectively, and for the three months ended September 30, 2015 and 2016, the Company recognized net revenues of $75 and $89, respectively, from a client that is a significant shareholder of the Company. For the nine months ended September 30, 2015 and September 30, 2016, the Company recognized net revenues of $5,876 and $5,109 respectively, and for the three months ended September 30, 2015 and 2016, the Company recognized net revenues of $1,712 and $1,625 from a client that is a non-consolidating affiliate of the Company. $1,068 of this amount is receivable as of September 30, 2016. Cost of revenue from services The Company purchases certain services from its non-consolidating affiliates, mainly relating to training and recruitment, which are included in cost of revenue. For the nine months ended September 30, 2015 and 2016, cost of revenue includes an amount of $1,376 and $1675, respectively, and for the three months ended September 30, 2015 and 2016, cost of revenue includes an amount of $346 and $722, respectively, attributable to the cost of services provided by the Company’s non-consolidating affiliates. Selling, general and administrative expenses The Company purchases certain services from its non-consolidating affiliates, mainly relating to training and recruitment, the costs of which are included in selling, general and administrative expenses. For the nine months ended September 30, 2015 and 2016, selling, general and administrative expenses includes an amount of $287 and $234, respectively, and for the three months ended September 30, 2015 and 2016, selling, general and administrative expenses includes an amount of $47 and $107, respectively, attributable to the cost of services provided by the Company’s non-consolidating affiliates. During the nine and three months ended September 30, 2016, the Company entered into transactions with a significant shareholder of the Company to provide services to the Company at a cost of $58 and $43, respectively. Investment in equity affiliates During the nine months ended September 30, 2016, the Company invested $5,884 in its non-consolidating affiliates and made payments toward its outstanding investments in non-consolidating affiliates of $7,519. As of December 31, 2015 and September 30, 2016, $3,736 and $2,102, respectively, in investments in equity affiliates was accrued but not paid and has been included in accrued expenses and other current liabilities in the Company’s consolidated balance sheet. As of December 31, 2015 and September 30, 2016, the Company’s investments in its non-consolidating affiliates amounted to $6,677 and $6,221, respectively. Others During the nine months ended September 30, 2015 and 2016, the Company also entered into transactions with one of its non-consolidating affiliates for certain cost reimbursements amounting to $1,602 and $918, respectively. During the three months ended September 30, 2015 and 2016, such cost reimbursements amounted to $379 and $244, respectively, of which $244 is receivable and has been included in prepaid expenses and other current assets in the Company’s consolidated balance sheet as of September 30, 2016.

Commitments and contingencies

Commitments and contingencies	9 Months Ended
	Sep. 30, 2016
Commitments And Contingencies Disclosure [Abstract]
Commitments and contingencies	25. Commitments and contingencies Capital commitments As of December 31, 2015 and September 30, 2016, the Company has committed to spend $8,237 and $8,482, respectively, under agreements to purchase property, plant and equipment. This amount is net of capital advances paid in respect of these purchases. Bank guarantees The Company has outstanding bank guarantees amounting to $11,748 and $12,554 as of December 31, 2015 and September 30, 2016, respectively. Bank guarantees are generally provided to government agencies, excise and customs authorities for the purpose of maintaining a bonded warehouse. These guarantees may be revoked by the government agencies if they suffer any losses or damage through the breach of any of the covenants contained in the agreements governing such guarantees. Other commitments The Company’s business process delivery centers in India are 100% export oriented units or Software Technology Parks of India (“STPI”) units under the STPI guidelines issued by the Government of India. These units are exempt from customs, central excise duties, and levies on imported and indigenous capital goods, stores, and spares. The Company has undertaken to pay custom duties, service taxes, levies, and liquidated damages payable, if any, in respect of imported and indigenous capital goods, stores, and spares consumed duty free, in the event that certain terms and conditions are not fulfilled.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2016
Subsequent Events [Abstract]
Subsequent Events	26. Subsequent Events: Share Repurchase Pursuant to its share repurchase program, the Company repurchased 2,884,964 of its common shares between October 1, 2016 and November 8, 2016, at a weighted average price of $23.59 per share for an aggregate cash amount of $68,054.

Summary of significant accoun34

Summary of significant accounting policies (Policies)	9 Months Ended
	Sep. 30, 2016
Accounting Policies [Abstract]
Basis of preparation and principles of consolidation	(a) Basis of preparation and principles of consolidation The unaudited interim consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) for interim financial information and the rules and regulations of the Securities and Exchange Commission for reporting on Form 10-Q. Accordingly, they do not include certain information and note disclosures required by generally accepted accounting principles for annual financial reporting and should be read in conjunction with the consolidated financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2015. The unaudited interim consolidated financial statements reflect all adjustments that management considers necessary for a fair presentation of the results of operations for these periods. The results of operations for interim periods are not necessarily indicative of results for the full year. The accompanying unaudited interim consolidated financial statements have been prepared on a consolidated basis and reflect the financial statements of Genpact Limited, 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 on the entity, the Company applies the equity method of accounting. All intercompany transactions and balances are eliminated in consolidation. Non-controlling interest in subsidiaries that is redeemable outside of the Company’s control for cash or other assets is reflected in the mezzanine section between liabilities and equity in the consolidated balance sheets at the redeemable value, which approximates fair value. Redeemable non-controlling interest is adjusted to its fair value at each balance sheet date. Any resulting increases or decreases in the estimated redemption amount are affected by corresponding charges to additional paid-in capital. The share of non-controlling interest in subsidiary earnings is reflected in net loss (income) attributable to redeemable non-controlling interest in the consolidated statements of income.
Use of estimates	(b) Use of estimates The preparation of consolidated financial statements in accordance with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements. Significant items subject to such estimates and assumptions include the useful lives of property, plant and equipment, intangibles and goodwill, revenue recognition, reserves for doubtful receivables, valuation allowances for deferred tax assets, the valuation of derivative financial instruments, measurements of stock-based compensation, assets and obligations related to employee benefits, and income tax uncertainties and other contingencies. Management believes that the estimates used in the preparation of the consolidated financial statements are reasonable. Although these estimates are based upon management’s best knowledge of current events and actions, actual results could differ from these estimates. Any changes in estimates are adjusted prospectively in the Company’s consolidated financial statements.
Business combinations	(c) Business combinations, goodwill and other intangible assets The Company accounts for its business combinations using the acquisition method of accounting in accordance with ASC 805, Business Combinations, by recognizing the identifiable tangible and intangible assets acquired and liabilities assumed, and any non-controlling interest in the acquired business, measured at their acquisition date fair values. Contingent consideration is included within the acquisition cost and is recognized at its fair value on the acquisition date. A liability resulting from contingent consideration is remeasured to fair value as of each reporting date until the contingency is resolved. Changes in fair value are recognized in earnings. All assets and liabilities of the acquired 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 are carried at cost less accumulated amortization based on their estimated useful lives as follows: Customer-related intangible assets 1-14 years Marketing-related intangible assets 1-10 years Other intangible assets 3-9 years Intangible assets are amortized over their estimated useful lives using a method of amortization that reflects the pattern in which the economic benefits of the intangible assets are consumed or otherwise realized.
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 clients. GE accounted for 18% and 15% of receivables as of December 31, 2015 and September 30, 2016, respectively. GE accounted for 19% and 17% of revenues for the nine months ended September 30, 2015 and 2016, respectively, and 19% and 15% of revenues for the three months ended September 30, 2015 and 2016, respectively.
Recently adopted accounting pronouncements	(e) Recently adopted accounting pronouncements The following recently released accounting standards have been adopted by the Company. Adoption of these standards did not have a material impact on the Company’s consolidated results of operations, cash flows, financial position or disclosures: Effective January 1, 2016, the Company has adopted FASB ASU 2015-01 (Topic 225): Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items (“ASU 2015-01”). Such items are defined as transactions or events that are both unusual in nature and infrequent in occurrence, and, currently, are required to be presented separately in the income statement, net of income tax, after income from continuing operations. The changes eliminate the concept of an extraordinary item and, therefore, the presentation of such items will no longer be required. Notwithstanding this change, the Company will still be required to present and disclose a transaction or event that is both unusual in nature and infrequent in occurrence in the notes to the financial statements. 2. Summary of significant accounting policies (Continued) Effective January 1, 2016, the Company has adopted FASB ASU 2015-05 (Topic 350), Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement, which provides explicit guidance to evaluate the accounting for fees paid by a customer in a cloud computing arrangement. The new guidance clarifies that if a cloud computing arrangement includes a software license, the customer should account for the license consistent with its accounting for other software licenses. If the arrangement does not include a software license, the customer should account for the arrangement as a service contract. Effective January 1, 2016, the Company has adopted FASB ASU 2015-16 (Topic 805), Business Combinations, which eliminates the requirement for an acquirer in a business combination to account for measurement-period adjustments retrospectively. The guidance requires that the acquirer shall recognize adjustments to provisional amounts that are identified during the measurement period in the reporting period in which the adjustment amounts are determined. Effective January 1, 2016, the Company has adopted FASB ASU 2015-02. In February 2015, the FASB issued ASU No. 2015-02, Amendment to the Consolidation Analysis, which specifies changes to the analysis that an entity must perform to determine whether it should consolidate certain types of legal entities. These changes (i) modify the evaluation of whether limited partnerships and similar legal entities are variable interest entities or voting interest entities, (ii) eliminate the presumption that a general partner should consolidate a limited partnership, (iii) affect the consolidation analysis of reporting entities that are involved with variable interest entities, particularly those that have fee arrangements and related party relationships, and (iv) provide a scope exception from consolidation guidance for reporting entities with interests in legal entities that are required to comply with or operate in accordance with requirements that are similar to those in Rule 2a-7 of the Investment Company Act of 1940 for registered money market funds.

Summary of significant accoun35

Summary of significant accounting policies (Tables)	9 Months Ended
	Sep. 30, 2016
Accounting Policies [Abstract]
Estimated Useful Lives of Intangible Assets Acquired	Intangible assets acquired individually or with a group of other assets or in a business combination are carried at cost less accumulated amortization based on their estimated useful lives as follows: Customer-related intangible assets 1-14 years Marketing-related intangible assets 1-10 years Other intangible assets 3-9 years

Business acquisitions (Tables)

Business acquisitions (Tables)	9 Months Ended
	Sep. 30, 2016
Business Combinations [Abstract]
Summary of Calculation of Gain on Sale of Business	During the three months ended September 30, 2016, the Company recorded a gain of $5,214 in its consolidated statement of income in connection with the sale of the Business, calculated as follows: Net sale proceeds $17,155 Net assets of the business, including intangible assets, allocated goodwill and translation impact thereof 11,941 Gain on divestiture included in other income (expense), net $5,214

Cash and cash equivalents (Tabl

Cash and cash equivalents (Tables)	9 Months Ended
	Sep. 30, 2016
Cash And Cash Equivalents [Abstract]
Cash And Cash Equivalents	Cash and cash equivalents as of December 31, 2015 and June 30, 2016 comprise: As of December 31, As of September 30, 2015 2016 Cash and other bank balances $ 450,907 $ 419,094 Total $ 450,907 $ 419,094

Accounts receivable, net of r38

Accounts receivable, net of reserve for doubtful receivables (Tables)	9 Months Ended
	Sep. 30, 2016
Receivables [Abstract]
Reserve for Doubtful Receivables	The following table provides details of the Company’s reserve for doubtful receivables: Year ended December 31, Nine months ended 2015 September 30, 2016 Opening balance as of January 1 $ 15,192 $ 11,530 Additions charged to cost and expense 2,449 7,307 Deductions/effect of exchange rate fluctuations (6,111 ) (2,847 ) Closing balance $ 11,530 $ 15,990

Fair value measurements (Tables

Fair value measurements (Tables)	9 Months Ended
	Sep. 30, 2016
Fair Value Disclosures [Abstract]
Fair Value of Assets and Liabilities Measured on Recurring Basis	The Company measures certain financial assets and liabilities, including derivative instruments, at fair value on a recurring basis. The fair value measurements of these derivative instruments were determined using the following inputs as of December 31, 2015 and September 30, 2016: As of September 30, 2016 Fair Value Measurements at Reporting Date Using Quoted Prices Active Markets Identical Assets Significant Other Observable Significant Other Unobservable Inputs Total (Level 1) (Level 2) (Level 3) Assets Derivative instruments (Notes a, c) $ 40,714 $ - $ 40,714 $ - Total $ 40,714 $ — $ 40,714 $ — Liabilities Earn-out consideration (Notes b, d) $ 22,986 $ - $ - $ 22,986 Derivative instruments (Notes b, c) $ 40,393 $ - $ 40,393 $ - Total $ 63,379 $ — $ 40,393 $ 22,986 Redeemable non-controlling interest (Note e) $ 2,058 $ - $ - $ 2,058 As of December 31, 2015 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 (Notes a, c) $ 30,380 $ - $ 30,380 $ - Total $ 30,380 $ — $ 30,380 $ — Liabilities Earn-out consideration (Notes b, d) $ 22,820 $ - $ - $ 22,820 Derivative instruments (Notes b, c) $ 59,620 $ - $ 59,620 $ - Total $ 82,440 $ — $ 59,620 $ 22,820 (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) The Company’s estimate of the fair value of redeemable non-controlling interest as of September 30, 2016 is based on unobservable inputs considering the assumptions that market participants would make in pricing the obligation. Given the significance of the unobservable inputs, the valuation was classified in level 3 of the fair value hierarchy. Refer to Note 3—Business Acquisitions.
Fair Value of Earn-out Consideration	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 nine months ended September 30, 2015 and 2016: Three months ended Nine months ended September 30, September 30, 2015 2016 2015 2016 Opening balance $ 32,685 $ 18,438 $ 33,990 $ 22,820 Earn-out consideration payable in connection with acquisitions — 4,360 — 14,550 Payments made on earn-out consideration — (357 ) (126 ) (1,509 ) Change in fair value and others (7,414 ) 545 (8,593 ) (12,875 ) Ending balance $ 25,271 $ 22,986 $ 25,271 $ 22,986

Derivative financial instrume40

Derivative financial instruments (Tables)	9 Months Ended
	Sep. 30, 2016
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, 2015 As of September 30, 2016 As of December 31, 2015 As of September 30, 2016 Foreign exchange forward contracts denominated in: United States Dollars (sell) Indian Rupees (buy) $ 1,139,400 $ 988,400 $ (48,197 ) $ (3,588 ) United States Dollars (sell) Mexican Peso (buy) 8,520 2,670 (1,163 ) (605 ) United States Dollars (sell) Philippines Peso (buy) 58,500 38,625 (1,387 ) (1,053 ) Euro (sell) United States Dollars (buy) 146,719 126,685 9,109 3,989 Pound Sterling (buy) United States Dollars (sell) - 7,797 - (23 ) Euro (sell) Romanian Leu (buy) 39,027 13,798 567 606 Japanese Yen (sell) Chinese Renminbi (buy) 62,740 72,881 (1,379 ) (9,591 ) Pound Sterling (sell) United States Dollars (buy) 118,438 105,434 7,496 14,668 Australian Dollars (sell) United States Dollars (buy) 106,544 80,627 5,714 (1,342 ) Interest rate swaps (floating to fixed) - 438,632 - (2,740 ) (29,240 ) 321 (a) Notional amounts are key elements of derivative financial instrument agreements but do not represent the amount exchanged by counterparties and do not measure the Company’s exposure to credit or market risks. However, the amounts exchanged are based on the notional amounts and other provisions of the underlying derivative financial instrument agreements. (b) Balance sheet exposure is denominated in U.S. dollars and denotes the mark-to-market impact of the derivative financial instruments on the reporting date.
Fair Value of Derivative Instruments and Location in Financial Statements	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, 2015 As of September 30, 2016 As of December 31, 2015 As of September 30, 2016 Assets Prepaid expenses and other current assets $ 17,400 $ 27,977 $ 884 $ 700 Other assets $ 12,096 $ 12,037 $ - $ - Liabilities Accrued expenses and other current liabilities $ 34,576 $ 17,703 $ 34 $ 177 Other liabilities $ 25,010 $ 22,513 $ - $ -
Cash Flow Hedges, Gains (Losses) Recorded as Component of Other Comprehensive Income (Loss) or Other Comprehensive Income	In connection with cash flow hedges, the gains (losses) recorded as a component of other comprehensive income (loss), or OCI, and the related tax effects are summarized below: Three months ended September 30, Nine months ended September 30, 2015 2016 2015 2016 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 $ (48,640 ) $ 17,160 $ (31,480 ) $ (30,790 ) $ 8,945 $ (21,845 ) $ (66,786 ) $ 23,646 $ (43,140 ) $ (30,090 ) $ 9,830 $ (20,260 ) Net gains (losses) reclassified into statement of income on completion of hedged transactions (16,096 ) 6,061 (10,035 ) (1,584 ) 11 (1,573 ) (34,009 ) 12,374 (21,635 ) (7,071 ) 1,300 (5,771 ) Changes in fair value of effective portion of outstanding derivatives, net (16,030 ) 5,488 (10,542 ) 29,005 (10,806 ) 18,199 (15,797 ) 5,315 (10,482 ) 22,818 (10,402 ) 12,416 Gain (loss) on cash flow hedging derivatives, net 66 (573 ) (507 ) 30,589 (10,817 ) 19,772 18,212 (7,059 ) 11,153 29,889 (11,702 ) 18,187 Closing balance $ (48,574 ) $ 16,587 $ (31,987 ) $ (201 ) $ (1,872 ) $ (2,073 ) $ (48,574 ) $ 16,587 $ (31,987 ) $ (201 ) $ (1,872 ) $ (2,073 )
Gains (Losses) Recorded as Component of Other Comprehensive Income (Loss) or Other Comprehensive Income	The gains or losses recognized in other comprehensive income (loss) and their effects on financial performance are summarized below: Derivatives in Cash Flow Hedging Relationships Amount of Gain (Loss) recognized in OCI on Derivatives (Effective Portion) Location of Gain (Loss) reclassified from OCI into Statement of Income (Effective Portion) Amount of Gain (Loss) reclassified from OCI into Statement of Income (Effective Portion) Three months ended September 30, Nine months ended September 30, Three months ended September 30, Nine months ended September 30, 2015 2016 2015 2016 2015 2016 2015 2016 Forward foreign exchange contracts $ (16,030 ) $ 28,287 $ (15,797 ) $ 26,612 Revenue $ 2,768 $ 2,599 $ 9,078 $ 8,596 Interest rate swaps $ - $ 718 $ - $ (3,794 ) Cost of revenue $ (15,282 ) $ (2,823 ) $ (34,722 ) $ (11,540 ) Selling, general and administrative expenses $ (3,582 ) $ (693 ) $ (8,365 ) $ (3,073 ) Interest Expense $ - $ (667 ) $ - $ (1,054 ) $ (16,030 ) $ 29,005 $ (15,797 ) $ 22,818 $ (16,096 ) $ (1,584 ) $ (34,009 ) $ (7,071 ) Non-designated Hedges Derivatives not designated as hedging instruments Location of Gain (Loss) recognized in Statement of Income on Derivatives Amount of Gain (Loss) recognized in Statement of Income on Derivatives Three months ended September 30, Nine months ended September 30, 2015 2016 2015 2016 Forward foreign exchange contracts (Note a) Foreign exchange gains (losses), net $ 723 $ 2,599 $ 4,563 $ 2,838 $ 723 $ 2,599 $ 4,563 $ 2,838 (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.

Prepaid expenses and other cu41

Prepaid expenses and other current assets (Tables)	9 Months Ended
	Sep. 30, 2016
Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]
Prepaid Expenses and Other Current Assets	Prepaid expenses and other current assets consist of the following: As of December 31, As of September 30, 2015 2016 Advance income and non-income taxes $ 52,953 $ 91,031 Deferred transition costs 36,620 42,619 Derivative instruments 18,284 28,677 Prepaid expenses 12,565 16,984 Customer acquisition cost 6,687 9,692 Employee advances 3,878 6,857 Deposits 1,820 1,930 Advances to suppliers 8,028 1,610 Others 13,190 5,777 $ 154,025 $ 205,177

Property, plant and equipment42

Property, plant and equipment, net (Tables)	9 Months Ended
	Sep. 30, 2016
Property Plant And Equipment [Abstract]
Property, plant and equipment, net	Property, plant and equipment, net consist of the following: As of December 31, As of September 30, 2015 2016 Property, plant and equipment, gross $ 556,518 $ 597,275 Less: Accumulated depreciation and amortization (381,122 ) (407,480 ) Property, plant and equipment, net $ 175,396 $ 189,795

Goodwill and intangible assets

Goodwill and intangible assets (Tables)	9 Months Ended
	Sep. 30, 2016
Goodwill And Intangible Assets Disclosure [Abstract]
Changes in Goodwill	The following table presents the changes in goodwill for the year ended December 31, 2015 and nine months ended September 30, 2016: As of December 31, As of September 30, 2015 2016 Opening balance $ 1,057,214 $ 1,038,346 Goodwill relating to acquisitions consummated during the period 7,674 49,405 Goodwill relating to divestitures during the period - (2,226 ) Impact of measurement period adjustments (135 ) — Effect of exchange rate fluctuations (26,407 ) (1,399 ) Closing balance $ 1,038,346 $ 1,084,126
Intangible Assets Acquired Either Individually or with Group of Other Assets or in Business Combination	The Company’s intangible assets acquired either individually or with a group of other assets or in a business combination are as follows: As of December 31, 2015 As of September 30, 2016 Gross carrying amount Accumulated amortization & Impairment Net Gross carrying amount Accumulated amortization & Impairment Net Customer-related intangible assets $ 319,035 $ 247,463 $ 71,572 $ 315,364 $ 258,272 $ 57,092 Marketing-related intangible assets 42,749 27,021 15,728 42,637 28,909 13,728 Other intangible assets 29,729 18,428 11,301 32,907 23,717 9,190 $ 391,513 $ 292,912 $ 98,601 $ 390,908 $ 310,898 $ 80,010

Long-term debt (Tables)

Long-term debt (Tables)	9 Months Ended
	Sep. 30, 2016
Debt Disclosure [Abstract]
Maturity Profile of Term Loan, Net of Debt Amortization Expense	The maturity profile of the term loan, net of debt amortization expense, is as follows: Year ended Amount 2016 $ 9,786 2017 39,181 2018 39,226 2019 39,272 2020 619,654 Total $ 747,119

Accrued expenses and other cu45

Accrued expenses and other current liabilities (Tables)	9 Months Ended
	Sep. 30, 2016
Payables And Accruals [Abstract]
Accrued Expenses and Other Current Liabilities	Accrued expenses and other current liabilities consist of the following: As of December 31, As of September 30, 2015 2016 Accrued expenses $ 161,672 $ 150,440 Accrued employee cost 158,054 157,367 Deferred transition revenue 44,974 50,393 Statutory liabilities 32,149 36,805 Retirement benefits 17,930 19,797 Derivative instruments 34,610 17,880 Advance from customers 19,815 21,796 Earn-out consideration 16,896 7,027 Other liabilities 12,210 9,129 Capital lease obligations 1,328 1,366 $ 499,638 $ 472,000

Other liabilities (Tables)

Other liabilities (Tables)	9 Months Ended
	Sep. 30, 2016
Other Liabilities Disclosure [Abstract]
Other liabilities	Other liabilities consist of the following: As of December 31, As of September 30, 2015 2016 Accrued employee cost $ 6,901 $ 6,573 Deferred transition revenue 66,737 75,836 Retirement benefits 29,689 33,628 Derivative instruments 25,010 22,513 Amount received from GE under indemnification arrangement, pending adjustment 3,549 3,215 Advance from customers 4,485 2,400 Earn-out consideration 5,924 15,959 Others 10,729 11,212 Capital lease obligations 2,204 2,461 $ 155,228 $ 173,797

Employee benefit plans (Tables)

Employee benefit plans (Tables)	9 Months Ended
	Sep. 30, 2016
Compensation And Retirement Disclosure [Abstract]
Net Defined Benefit Plan Costs	Net defined benefit plan costs for the three and nine months ended September 30, 2015 and 2016 include the following components: Three months ended September 30, Nine months ended September 30, 2015 2016 2015 2016 Service costs $ 1,327 $ 1,207 $ 4,100 $ 4,040 Interest costs 660 559 2,013 1,870 Amortization of actuarial loss 61 34 244 15 Expected return on plan assets (521 ) (469 ) (1,628 ) (1,449 ) Net defined benefit plan costs $ 1,527 $ 1,331 $ 4,729 $ 4,476
Amount Contributed to Defined Contribution Plans in Various Jurisdictions	During the three and nine months ended September 30, 2015 and 2016, the Company contributed the following amounts to defined contribution plans in various jurisdictions: Three months ended September 30, Nine months ended September 30, 2015 2016 2015 2016 India $ 4,199 $ 4,843 $ 12,217 $ 13,877 U.S. 1,474 2,216 6,110 7,951 U.K. 1,106 1,596 3,761 5,177 China 3,896 4,158 10,949 11,555 Other regions 916 1,158 3,234 3,507 Total $ 11,591 $ 13,971 $ 36,271 $ 42,067

Stock-based compensation (Table

Stock-based compensation (Tables)	9 Months Ended
	Sep. 30, 2016
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Share-based Payment Award, Stock Options Granted, Valuation Assumptions	The following table shows the significant assumptions used in connection with the determination of the fair value of options granted in the nine months ended September 30, 2015 and September 30, 2016. Nine months ended September 30, 2015 Nine months ended September 30, 2016 Dividend yield — — Expected life (in months) 84 84 Risk-free rate of interest 1.99 % 1.42%-1.56 % Volatility 34.97 % 25.60%-27.22 %
Summary of Stock Option Activity	16. Stock-based compensation (Continued) A summary of stock option activity during the nine months ended September 30, 2016 is set out below: Nine months ended September 30, 2016 Shares arising out of options Weighted average exercise price Weighted average remaining contractual life (years) Aggregate intrinsic value Outstanding as of January 1, 2016 5,986,845 $ 16.99 5.8 $ — Granted 860,000 26.80 — — Forfeited (145,000) 17.77 — — Expired — — — — Exercised (655,717 ) 15.79 — 5,350 Outstanding as of September 30, 2016 6,046,128 $ 18.50 5.8 $ 36,248 Vested as of September 30, 2016 and expected to vest thereafter (Note a) 5,765,784 $ 18.10 5.8 $ 35,717 Vested and exercisable as of September 30, 2016 3,084,629 $ 15.37 3.9 $ 26,452 Weighted average grant date fair value of grants during the period $ 8.50 (a) Options expected to vest reflect an estimated forfeiture rate.
Summary of Restricted Share Units Granted	A summary of RSUs granted during the nine months ended September 30, 2016 is set out below: Nine months ended September 30, 2016 Number of Restricted Share Units Weighted Average Grant Date Fair Value Outstanding as of January 1, 2016 157,390 $ 17.67 Granted 95,553 25.49 Vested (Note a) (45,386) 17.29 Forfeited (1,135) 14.18 Outstanding as of September 30, 2016 206,422 $ 21.39 Expected to vest (Note b) 176,476 (a) RSUs that vested during the period were net settled upon vesting by issuing 28,344 shares (net of minimum statutory tax withholding). (b) The number of RSUs expected to vest reflects an estimated forfeiture rate.
Summary of Performance Units Activity	A summary of PU activity during the nine months ended September 30, 2016 is set out below: Nine months ended September 30, 2016 Number of Performance Units Weighted Average Grant Date Fair Value Maximum Shares Eligible to Receive Outstanding as of January 1, 2016 2,499,322 $ 19.95 2,499,322 Granted 1,518,374 27.93 3,343,335 Vested — — — Forfeited (226,094) 21.71 (292,669) Adjustment upon final determination of level of performance goal achievement (Note a) 7,274 22.72 Adjustment upon final determination of level of performance goal achievement (Note a) 7,274 Outstanding as of September 30, 2016 3,798,876 $ 23.04 5,557,262 Expected to vest (Note b) 2,196,287 (a) Represents an adjustment made in March 2016 to the number of shares underlying the PUs granted in 2015 upon certification of the level of achievement of the performance targets for such awards. (b) The number of PUs expected to vest is based on the probable achievement of the performance targets after considering an estimated forfeiture rate.

Earnings per share (Tables)

Earnings per share (Tables)	9 Months Ended
	Sep. 30, 2016
Earnings Per Share [Abstract]
Earnings Per share	Three months ended September 30, Nine months ended September 30, 2015 2016 2015 2016 Net income available to Genpact Limited common shareholders $ 68,050 $ 68,779 $ 175,404 $ 192,575 Weighted average number of common shares used in computing basic earnings per common share 215,311,322 206,146,007 217,909,722 209,034,741 Dilutive effect of stock-based awards 2,284,382 3,230,676 2,391,990 3,322,853 Weighted average number of common shares used in computing dilutive earnings per common share 217,595,704 209,376,683 220,301,712 212,357,594 Earnings per common share attributable to Genpact Limited common shareholders Basic $ 0.32 $ 0.33 $ 0.80 $ 0.92 Diluted $ 0.31 $ 0.33 $ 0.80 $ 0.91

Cost of revenue (Tables)

Cost of revenue (Tables)	9 Months Ended
	Sep. 30, 2016
Other Income And Expenses [Abstract]
Cost of Revenue	Cost of revenue consists of the following: Three months ended September 30, Nine months ended September 30, 2015 2016 2015 2016 Personnel expenses $ 257,289 $ 269,771 $ 750,606 $ 788,768 Operational expenses 106,593 111,443 313,687 325,938 Depreciation and amortization 11,948 11,218 35,317 34,329 $ 375,830 $ 392,432 $ 1,099,610 $ 1,149,035

Selling, general and administ51

Selling, general and administrative expenses (Tables)	9 Months Ended
	Sep. 30, 2016
Selling General And Administrative Expenses [Abstract]
Selling, General and Administrative Expenses	Selling, general and administrative expenses consist of the following: Three months ended September 30, Nine months ended September 30, 2015 2016 2015 2016 Personnel expenses $ 103,640 $ 117,022 $ 316,858 $ 343,279 Operational expenses 38,847 37,649 119,005 132,385 Depreciation and amortization 2,236 2,298 6,838 6,651 $ 144,723 $ 156,969 $ 442,701 $ 482,315

Other operating (income) expe52

Other operating (income) expense, net (Tables)	9 Months Ended
	Sep. 30, 2016
Other Income And Expenses [Abstract]
Other Operating (Income) Expense, Net	Three months ended September 30, Nine months ended September 30, 2015 2016 2015 2016 Other operating (income) expense $ (656 ) $ (249 ) $ (1,688 ) $ (990 ) Impairment of intangible assets 10,714 5,381 10,714 11,195 Change in fair value of earn-out consideration, deferred consideration (relating to business acquisitions) (7,342 ) - (9,442 ) (14,996 ) Other operating (income) expense, net $ 2,716 $ 5,132 $ (416 ) $ (4,791 )

Interest income (expense), net

Interest income (expense), net (Tables)	9 Months Ended
	Sep. 30, 2016
Banking And Thrift Interest [Abstract]
Interest Income (Expense), Net	Three months ended September 30, Nine months ended September 30, 2015 2016 2015 2016 Interest income $ 2,343 $ 1,041 $ 5,540 $ 5,565 Interest expense (5,210 ) (5,942 ) (24,669 ) (16,737 ) Loss on extinguishment of debt - - (10,115 ) - Interest income (expense), net $ (2,867 ) $ (4,901 ) $ (29,244 ) $ (11,172 )

Income taxes (Tables)

Income taxes (Tables)	9 Months Ended
	Sep. 30, 2016
Income Tax Disclosure [Abstract]
Activities Related to Unrecognized Tax Benefits for Uncertain Tax Positions	The following table summarizes activities related to the Company’s unrecognized tax benefits for uncertain tax positions from January 1, 2016 to September 30, 2016: 2016 Opening balance at January 1 $ 26,357 Increase related to prior year tax positions, including recorded in acquisition accounting 13 Decrease related to prior year tax positions (1,085 ) Decrease related to divesture of business (344 ) Decrease related to prior year tax position due to lapse of applicable statute of limitation (2,122 ) Increase related to current year tax positions, including recorded in acquisition accounting 62 Decrease related to settlements with tax authorities (2,000 ) Effect of exchange rate changes 156 Closing balance at September 30 $ 21,037

Organization - Additional Infor

Organization - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2016EmployeeCountryCustomer	Oct. 25, 2012shares
Organization [Line Items]
Number of professionals around the globe, minimum | Employee	75,000
Number of countries in which entity operates | Country	25
Common stock shares purchased by affiliates of Bain Capital Partners | shares		67,750,678
Minimum | Fortune Global 500
Organization [Line Items]
Number of clients | Customer	100

Estimated Useful Lives of Intan

Estimated Useful Lives of Intangible Assets Acquired (Detail)	9 Months Ended
	Sep. 30, 2016
Customer-Related Intangible Assets | Minimum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	1 year
Customer-Related Intangible Assets | Maximum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	14 years
Marketing-Related Intangible Assets | Minimum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	1 year
Marketing-Related Intangible Assets | Maximum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	10 years
Other Intangible Assets | Minimum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	3 years
Other Intangible Assets | Maximum
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets estimated useful lives	9 years

Summary of Significant Accoun57

Summary of Significant Accounting Policies - Additional Information (Detail) - General Electric Company	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Schedule Of Significant Accounting Policies [Line Items]
Percentage of accounts receivables	15.00%		15.00%		18.00%
Percentage of revenues	15.00%	19.00%	17.00%	19.00%

Business Acquisitions - Additio

Business Acquisitions - Additional Information (Detail) - USD ($)	Aug. 04, 2016	Apr. 13, 2016	Jan. 08, 2016	Apr. 30, 2018	Sep. 30, 2016	Sep. 30, 2016	Sep. 30, 2015	Jan. 31, 2018	Dec. 31, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Cash consideration to acquired certain assets and assumed certain liabilities						$ 41,558,000	$ 21,363,000
Goodwill					$ 1,084,126,000	1,084,126,000			$ 1,038,346,000	$ 1,057,214,000
Net sale proceeds						17,582,000
Gain on divestiture						5,214,000
Atyati Technologies Private Limited
Business Acquisition [Line Items]
Net sale proceeds					17,155,000
Net of selling expenses					427,000
Cash divested					854,000
Net revenues					4,453,000	14,958,000
Net profit (loss)					(118,000)	$ 64,000
Gain on divestiture					$ 5,214,000
PNMSoft Ltd
Business Acquisition [Line Items]
Ownership percentage acquired	100.00%
Preliminary estimated purchase consideration	$ 35,496,000
Cash consideration to acquired certain assets and assumed certain liabilities	28,283,000
Cash and cash equivalents	2,853,000
Contingent earn-out consideration-Low end	0
Contingent earn-out consideration-High end	$ 9,000,000
Acquired intangible assets, weighted average amortization period	2 years
Goodwill	$ 25,126,000
Acquisition related cost	1,273,000
Acquired assets	7,246,000
Liabilities assumed	4,347,000
Recognized net deferred tax liability	969,000
PNMSoft Ltd | Customer-Related Intangible Assets
Business Acquisition [Line Items]
Intangible assets	1,700,000
PNMSoft Ltd | Marketing-Related Intangible Assets
Business Acquisition [Line Items]
Intangible assets	1,630,000
PNMSoft Ltd | Other Intangible Assets
Business Acquisition [Line Items]
Intangible assets	$ 5,110,000
Endeavour Software Technologies Private Limited
Business Acquisition [Line Items]
Cash consideration to acquired certain assets and assumed certain liabilities		$ 10,028,000
Cash and cash equivalents		2,345,000
Contingent earn-out consideration-Low end		0
Contingent earn-out consideration-High end		$ 3,500,000
Acquired intangible assets, weighted average amortization period		3 years
Goodwill		$ 8,870,000
Acquisition related cost		338,000
Acquired assets		5,691,000
Liabilities assumed		$ 1,853,000
Ownership percentage acquired		100.00%
Preliminary estimated purchase consideration		$ 14,443,000
Cash withheld for seller		95,000
Endeavour Software Technologies Private Limited | Customer-Related Intangible Assets
Business Acquisition [Line Items]
Intangible assets		800,000
Endeavour Software Technologies Private Limited | Marketing-Related Intangible Assets
Business Acquisition [Line Items]
Intangible assets		900,000
Endeavour Software Technologies Private Limited | Other Intangible Assets
Business Acquisition [Line Items]
Intangible assets		$ 950,000
Strategic Sourcing Excellence LLC
Business Acquisition [Line Items]
Contingent earn-out consideration-High end			$ 20,000,000
Acquired intangible assets, weighted average amortization period			5 years
Goodwill			$ 14,479,000
Acquisition related cost			164,000
Acquired assets			327,000
Liabilities assumed			$ 617,000
Ownership percentage acquired			51.00%
Preliminary estimated purchase consideration			$ 14,490,000
Cash consideration to acquired certain assets and assumed certain liabilities			2,550,000
Strategic Sourcing Excellence LLC | If either the call or put option is exercised
Business Acquisition [Line Items]
Contingent earn-out consideration-High end			$ 9,800,000
Equity method investment ownership percentage			49.00%
Strategic Sourcing Excellence LLC | Call Option | Scenario, Forecast
Business Acquisition [Line Items]
Equity method investment ownership percentage								49.00%
Strategic Sourcing Excellence LLC | Selling Equityholders Put Option | Scenario, Forecast
Business Acquisition [Line Items]
Equity method investment ownership percentage				49.00%
Strategic Sourcing Excellence LLC | Selling Equityholders Put Option | Scenario, Forecast | Maximum
Business Acquisition [Line Items]
Selling equity holders put option exercise price				$ 2,950,000
Strategic Sourcing Excellence LLC | Selling Equityholders Put Option | Scenario, Forecast | Minimum
Business Acquisition [Line Items]
Selling equity holders put option exercise price				$ 2,450,000
Strategic Sourcing Excellence LLC | Customer-Related Intangible Assets
Business Acquisition [Line Items]
Intangible assets			$ 300,000

Summary of Calculation of Gain

Summary of Calculation of Gain on Sale of Business (Detail) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2016USD ($)	Sep. 30, 2016USD ($)
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Net sale proceeds		$ 17,582
Gain on divestiture included in other income (expense), net		5,214
Atyati Technologies Private Limited
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Net sale proceeds	$ 17,155
Net assets of the business, including intangible assets, allocated goodwill and translation impact thereof	11,941	$ 11,941
Gain on divestiture included in other income (expense), net	$ 5,214

Cash and Cash Equivalents (Deta

Cash and Cash Equivalents (Detail) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015	Sep. 30, 2015	Dec. 31, 2014
Cash And Cash Equivalents [Abstract]
Cash and other bank balances	$ 419,094	$ 450,907
Total	$ 419,094	$ 450,907	$ 467,504	$ 461,788

Reserve for Doubtful Receivable

Reserve for Doubtful Receivables (Detail) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Receivables [Abstract]
Opening balance	$ 11,530	$ 15,192	$ 15,192
Additions charged to cost and expense	7,307	$ 1,493	2,449
Deductions/effect of exchange rate fluctuations	(2,847)		(6,111)
Closing balance	$ 15,990		$ 11,530

Accounts Receivable, Net of R62

Accounts Receivable, Net of Reserve for Doubtful Receivables - Additional Information (Detail) - USD ($)	Sep. 30, 2016	Dec. 31, 2015	Dec. 31, 2014
Receivables [Abstract]
Gross accounts receivable	$ 625,513,000	$ 601,667,000
Reserve for doubtful receivables	15,990,000	11,530,000	$ 15,192,000
Net accounts receivable	609,522,000	590,137,000
Accounts receivable due after one year	4,536,000	8,348,000
Accounts receivable from related parties	1,104,000	1,980,000
Reserve for doubtful receivables from related parties	$ 0	$ 0

Fair Value of Assets and Liabil

Fair Value of Assets and Liabilities Measured on Recurring Basis, Including Derivative Instruments (Detail) - Fair Value, Measurements, Recurring - USD ($) $ in Thousands		Sep. 30, 2016	Dec. 31, 2015
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Derivative instrument, asset	[1],[2]	$ 40,714	$ 30,380
Total, assets		40,714	30,380
Earn-out consideration	[3],[4]	22,986	22,820
Derivative instrument, liability	[2],[3]	40,393	59,620
Total, liabilities		63,379	82,440
Redeemable non-controlling interest	[5]	2,058
Fair Value, Inputs, Level 2
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Derivative instrument, asset	[1],[2]	40,714	30,380
Total, assets		40,714	30,380
Derivative instrument, liability	[2],[3]	40,393	59,620
Total, liabilities		40,393	59,620
Fair Value, Inputs, Level 3
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Earn-out consideration	[3],[4]	22,986	22,820
Total, liabilities		22,986	$ 22,820
Redeemable non-controlling interest	[5]	$ 2,058
[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]	Included in accrued expenses and other current liabilities and other liabilities in the consolidated balance sheets.
[4]	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.
[5]	The Company’s estimate of the fair value of redeemable non-controlling interest as of September 30, 2016 is based on unobservable inputs considering the assumptions that market participants would make in pricing the obligation. Given the significance of the unobservable inputs, the valuation was classified in level 3 of the fair value hierarchy. Refer to Note 3—Business Acquisitions.

Fair Value of Earn-out Consider

Fair Value of Earn-out Consideration (Detail) - Fair Value, Inputs, Level 3 - Business Acquisition Contingent Consideration - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Opening balance	$ 18,438	$ 32,685	$ 22,820	$ 33,990
Earn-out consideration payable in connection with acquisitions	4,360		14,550
Payments made on earn-out consideration	(357)		(1,509)	(126)
Change in fair value and others	545	(7,414)	(12,875)	(8,593)
Ending balance	$ 22,986	$ 25,271	$ 22,986	$ 25,271

Derivative Financial Instrume65

Derivative Financial Instruments - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Derivative [Line Items]
Amount of gain (loss) recognized in income on ineffective portion of derivatives and amount excluded from effectiveness testing	$ 0	$ 0	$ 0	$ 0
Maximum
Derivative [Line Items]
Forward foreign exchange contracts, maturity period			51 months

Aggregate Notional Principal Am

Aggregate Notional Principal Amounts of Outstanding Derivative Financial Instruments with Related Balance Sheet Exposure (Detail) - USD ($)		Sep. 30, 2016	Dec. 31, 2015
Derivative [Line Items]
Derivative financial instrument, balance sheet exposure asset (liability)	[1]	$ 321,000	$ (29,240,000)
United States Dollars (sell) Indian Rupees (buy)
Derivative [Line Items]
Derivative instrument notional principal amount	[2]	988,400,000	1,139,400,000
Derivative financial instrument, balance sheet exposure asset (liability)	[1]	(3,588,000)	(48,197,000)
United States Dollars (sell) Mexican Peso (buy)
Derivative [Line Items]
Derivative instrument notional principal amount	[2]	2,670,000	8,520,000
Derivative financial instrument, balance sheet exposure asset (liability)	[1]	(605,000)	(1,163,000)
United States Dollars (sell) Philippines Peso (buy)
Derivative [Line Items]
Derivative instrument notional principal amount	[2]	38,625,000	58,500,000
Derivative financial instrument, balance sheet exposure asset (liability)	[1]	(1,053,000)	(1,387,000)
Euro (sell) United States Dollars (buy)
Derivative [Line Items]
Derivative instrument notional principal amount	[2]	126,685,000	146,719,000
Derivative financial instrument, balance sheet exposure asset (liability)	[1]	3,989,000	9,109,000
Pound Sterling (buy) United States Dollars (sell)
Derivative [Line Items]
Derivative instrument notional principal amount	[2]	7,797,000
Derivative financial instrument, balance sheet exposure asset (liability)	[1]	(23,000)
Euro (sell) Romanian Leu (buy)
Derivative [Line Items]
Derivative instrument notional principal amount	[2]	13,798,000	39,027,000
Derivative financial instrument, balance sheet exposure asset (liability)	[1]	606,000	567,000
Japanese Yen (sell) Chinese Renminbi (buy)
Derivative [Line Items]
Derivative instrument notional principal amount	[2]	72,881,000	62,740,000
Derivative financial instrument, balance sheet exposure asset (liability)	[1]	(9,591,000)	(1,379,000)
Pound Sterling (sell) United States Dollars (buy)
Derivative [Line Items]
Derivative instrument notional principal amount	[2]	105,434,000	118,438,000
Derivative financial instrument, balance sheet exposure asset (liability)	[1]	14,668,000	7,496,000
Australian Dollars (sell) United States Dollars (buy)
Derivative [Line Items]
Derivative instrument notional principal amount	[2]	80,627,000	106,544,000
Derivative financial instrument, balance sheet exposure asset (liability)	[1]	(1,342,000)	$ 5,714,000
Interest Rate Swap Floating To Fixed [Member]
Derivative [Line Items]
Derivative instrument notional principal amount	[2]	438,632,000
Derivative financial instrument, balance sheet exposure asset (liability)	[1]	$ (2,740,000)
[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]	Notional amounts are key elements of derivative financial instrument agreements but do not represent the amount exchanged by counterparties and do not measure the Company’s exposure to credit or market risks. However, the amounts exchanged are based on the notional amounts and other provisions of the underlying derivative financial instrument agreements.

Fair Value of Derivative Instru

Fair Value of Derivative Instruments and Location in Financial Statements (Detail) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Not Designated as Hedging Instrument | Prepaid Expenses and Other Current Assets
Derivatives, Fair Value [Line Items]
Fair value of assets	$ 700	$ 884
Not Designated as Hedging Instrument | Accrued Expenses and Other Current Liabilities
Derivatives, Fair Value [Line Items]
Fair value of liabilities	177	34
Cash Flow Hedges | Prepaid Expenses and Other Current Assets
Derivatives, Fair Value [Line Items]
Fair value of assets	27,977	17,400
Cash Flow Hedges | Other Assets
Derivatives, Fair Value [Line Items]
Fair value of assets	12,037	12,096
Cash Flow Hedges | Accrued Expenses and Other Current Liabilities
Derivatives, Fair Value [Line Items]
Fair value of liabilities	17,703	34,576
Cash Flow Hedges | Other Liabilities
Derivatives, Fair Value [Line Items]
Fair value of liabilities	$ 22,513	$ 25,010

Cash Flow Hedges, Gains (Losses

Cash Flow Hedges, Gains (Losses) Recorded as Component of Other Comprehensive Income (Loss) or Other Comprehensive Income (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Opening balance, before-tax amount	$ (30,790)	$ (48,640)	$ (30,090)	$ (66,786)
Net gains (losses) reclassified into statement of income upon completion of hedged transactions, before-tax amount	(1,584)	(16,096)	(7,071)	(34,009)
Changes in fair value of effective portion of outstanding derivatives, net, before-tax amount	29,005	(16,030)	22,818	(15,797)
Gain (loss) on cash flow hedging derivatives, net, before-tax amount	30,589	66	29,889	18,212
Closing balance, before-tax amount	(201)	(48,574)	(201)	(48,574)
Opening balance, tax (expense) or benefit	8,945	17,160	9,830	23,646
Net gains (losses) reclassified into statement of income upon completion of hedged transactions, tax (expense) or benefit	11	6,061	1,300	12,374
Changes in fair value of effective portion of outstanding derivatives, net, tax (expense) or benefit	(10,806)	5,488	(10,402)	5,315
Gain (loss) on cash flow hedging derivatives, net, tax (expense) or benefit	(10,817)	(573)	(11,702)	(7,059)
Closing balance, tax (expense) or benefit	(1,872)	16,587	(1,872)	16,587
Opening balance, net of tax amount	(21,845)	(31,480)	(20,260)	(43,140)
Net gains (losses) reclassified into statement of income upon completion of hedged transactions, net of tax amount	(1,573)	(10,035)	(5,771)	(21,635)
Changes in fair value of effective portion of outstanding derivatives, net, net of tax amount	18,199	(10,542)	12,416	(10,482)
Gain (loss) on cash flow hedging derivatives, net of taxes amount	19,772	(507)	18,187	11,153
Closing balance, net of tax amount	$ (2,073)	$ (31,987)	$ (2,073)	$ (31,987)

Gains or Losses Recorded as Com

Gains or Losses Recorded as Component of Other Comprehensive Income (Loss) or Other Comprehensive Income (Detail) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Other Comprehensive Income (Loss) [Line Items]
Amount of Gain (Loss) recognized in OCI on Derivatives (Effective Portion)		$ 29,005	$ (16,030)	$ 22,818	$ (15,797)
Amount of Gain (Loss) reclassified from OCI into Statement of Income (Effective Portion)		(1,584)	(16,096)	(7,071)	(34,009)
Non designated Hedges, amount of (Gain) Loss recognized in Statement of Income on Derivatives		2,599	723	2,838	4,563
Net revenues
Other Comprehensive Income (Loss) [Line Items]
Amount of Gain (Loss) reclassified from OCI into Statement of Income (Effective Portion)		2,599	2,768	8,596	9,078
Cost of Revenue
Other Comprehensive Income (Loss) [Line Items]
Amount of Gain (Loss) reclassified from OCI into Statement of Income (Effective Portion)		(2,823)	(15,282)	(11,540)	(34,722)
Selling, General and Administrative Expenses
Other Comprehensive Income (Loss) [Line Items]
Amount of Gain (Loss) reclassified from OCI into Statement of Income (Effective Portion)		(693)	(3,582)	(3,073)	(8,365)
Interest Expense
Other Comprehensive Income (Loss) [Line Items]
Amount of Gain (Loss) reclassified from OCI into Statement of Income (Effective Portion)		(667)		(1,054)
Foreign Exchange Contract
Other Comprehensive Income (Loss) [Line Items]
Amount of Gain (Loss) recognized in OCI on Derivatives (Effective Portion)		28,287	(16,030)	26,612	(15,797)
Foreign Exchange Contract | Foreign Exchange (Gains) Losses, Net
Other Comprehensive Income (Loss) [Line Items]
Non designated Hedges, amount of (Gain) Loss recognized in Statement of Income on Derivatives	[1]	2,599	$ 723	2,838	$ 4,563
Interest Rate Swap
Other Comprehensive Income (Loss) [Line Items]
Amount of Gain (Loss) recognized in OCI on Derivatives (Effective Portion)		$ 718		$ (3,794)
[1]	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.

Prepaid Expenses and Other Cu70

Prepaid Expenses and Other Current Assets (Detail) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Prepaid Expense And Other Assets Current [Abstract]
Advance income and non-income taxes	$ 91,031	$ 52,953
Deferred transition costs	42,619	36,620
Derivative instruments	28,677	18,284
Prepaid expenses	16,984	12,565
Customer acquisition cost	9,692	6,687
Employee advances	6,857	3,878
Deposits	1,930	1,820
Advances to suppliers	1,610	8,028
Others	5,777	13,190
Prepaid expenses and other current assets, net	$ 205,177	$ 154,025

Property, Plant and Equipment71

Property, Plant and Equipment, Net (Detail) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Property Plant And Equipment [Abstract]
Property, plant and equipment, gross	$ 597,275	$ 556,518
Less: Accumulated depreciation and amortization	(407,480)	(381,122)
Property, plant and equipment, net	$ 189,795	$ 175,396

Property, Plant and Equipment72

Property, Plant and Equipment, Net - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Property, Plant and Equipment [Line Items]
Depreciation and amortization			$ 40,366	$ 40,185
Depreciation Expense on Property, Plant And Equipment
Property, Plant and Equipment [Line Items]
Depreciation and amortization	$ 11,334	$ 11,849	33,990	35,163
Computer Software Amortization
Property, Plant and Equipment [Line Items]
Depreciation and amortization	2,182	2,335	6,990	6,992
Effect of Reclassification of Foreign Exchange (Gains) Losses
Property, Plant and Equipment [Line Items]
Depreciation and amortization	$ 147	$ 810	$ 614	$ 1,970

Changes in Goodwill (Detail)

Changes in Goodwill (Detail) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2016	Dec. 31, 2015
Goodwill And Intangible Assets Disclosure [Abstract]
Opening balance	$ 1,038,346	$ 1,057,214
Goodwill relating to acquisitions consummated during the period	49,405	7,674
Goodwill relating to divestitures during the period	(2,226)
Impact of measurement period adjustments		(135)
Effect of exchange rate fluctuations	(1,399)	(26,407)
Closing balance	$ 1,084,126	$ 1,038,346

Goodwill and Intangible Asset74

Goodwill and Intangible Assets - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill deductible for tax purposes	$ 37,272		$ 37,272		$ 36,390
Amortization of acquired intangible assets	7,126	$ 7,219	19,764	$ 21,875
Intangible assets write-down	$ 5,381	$ 10,714	$ 11,195	$ 10,714

Intangible Assets Acquired Eith

Intangible Assets Acquired Either Individually or with Group of Other Assets or in Business Combination (Detail) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Acquired Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 390,908	$ 391,513
Accumulated amortization	310,898	292,912
Net	80,010	98,601
Customer-Related Intangible Assets
Acquired Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	315,364	319,035
Accumulated amortization	258,272	247,463
Net	57,092	71,572
Marketing-Related Intangible Assets
Acquired Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	42,637	42,749
Accumulated amortization	28,909	27,021
Net	13,728	15,728
Other Intangible Assets
Acquired Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	32,907	29,729
Accumulated amortization	23,717	18,428
Net	$ 9,190	$ 11,301

Short-Term Borrowings - Additio

Short-Term Borrowings - Additional Information (Detail) - USD ($)	6 Months Ended	9 Months Ended	12 Months Ended
	Jun. 30, 2015	Sep. 30, 2016	Dec. 31, 2015	Jun. 30, 2016	Mar. 23, 2015	Jan. 27, 2015	Aug. 30, 2012
Line of Credit Facility [Line Items]
Fund-based and non-fund-based credit facilities limits available		$ 15,190,000	$ 15,781,000
Utilization of credit facility for non fund-based usage		11,575,000	10,301,000
Credit facility, amount utilized		$ 115,978,000	$ 22,947,000
Margin over LIBOR	1.50%	1.50%	1.50%
Percentage of commitment fee		0.25%	0.25%
Revolving credit facility, expiration month and year		2020-06
Line of credit covenant condition		The credit agreement contains certain customary covenants, including a maximum leverage covenant and a minimum interest coverage ratio.
Short term loans		$ 115,000,000	$ 21,500,000
Morgan Stanley Senior Funding, Inc
Line of Credit Facility [Line Items]
Short term loans					$ 737,500,000	$ 672,500,000
Short term borrowings fixed interest rate		2.00%
Debt issuance cost		$ 1,045,000
Interest expense		235,000
Revolving Credit Facility
Line of Credit Facility [Line Items]
Credit facility, maximum borrowing capacity				$ 350,000,000			$ 250,000,000
Fund-Based Credit Facility
Line of Credit Facility [Line Items]
Credit facility, amount utilized		$ 115,000,000	$ 21,500,000
Margin over LIBOR		1.50%	1.50%
Non-Fund-Based Credit Facility
Line of Credit Facility [Line Items]
Credit facility, amount utilized		$ 978,000	$ 1,447,000

Long-Term Debt - Additional Inf

Long-Term Debt - Additional Information (Detail) - USD ($)	1 Months Ended	6 Months Ended	9 Months Ended	12 Months Ended
	Jun. 30, 2015	Jun. 30, 2015	Sep. 30, 2016	Dec. 31, 2015	Jun. 30, 2016	Aug. 30, 2012
Debt Instrument [Line Items]
Extinguishment of outstanding term loan		$ 663,188,000
Acceleration amortization of debt issuance cost		$ 10,050,000
Margin over LIBOR		1.50%	1.50%	1.50%
Term loan amounts outstanding			$ 747,119,000	$ 776,466,000	$ 747,119,000
Debt amortization expense			2,881,000	$ 3,534,000
Principal amount of term loan			$ 10,000,000
Credit facility, frequency of payments			Quarterly
Maturity date of term loan agreement			Jun. 30, 2020
New Credit Facility
Debt Instrument [Line Items]
Margin over LIBOR	1.50%
Credit facility, base rate	0.50%	0.50%
Term Loan Credit Facility | New Credit Facility
Debt Instrument [Line Items]
Credit facility, maximum borrowing capacity	$ 800,000,000	$ 800,000,000
Revolving Credit Facility
Debt Instrument [Line Items]
Credit facility, maximum borrowing capacity					$ 350,000,000	$ 250,000,000
Acceleration amortization of debt issuance cost		65,000
Revolving Credit Facility | New Credit Facility
Debt Instrument [Line Items]
Credit facility, maximum borrowing capacity	$ 350,000,000	$ 350,000,000

Maturity Profile of Term Loan N

Maturity Profile of Term Loan Net of Debt Amortization Expense (Detail) - USD ($) $ in Thousands	Sep. 30, 2016	Jun. 30, 2016	Dec. 31, 2015
Long-Term Debt
2,016		$ 9,786
2,017		39,181
2,018		39,226
2,019		39,272
2,020		619,654
Total	$ 747,119	$ 747,119	$ 776,466

Accrued Expenses and Other Cu79

Accrued Expenses and Other Current Liabilities (Detail) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Leases [Abstract]
Accrued expenses	$ 150,440	$ 161,672
Accrued employee cost	157,367	158,054
Deferred transition revenue	50,393	44,974
Statutory liabilities	36,805	32,149
Retirement benefits	19,797	17,930
Derivative instruments	17,880	34,610
Advance from customers	21,796	19,815
Earn-out consideration	7,027	16,896
Other liabilities	9,129	12,210
Capital lease obligations	1,366	1,328
Accrued expenses and other current liabilities, net	$ 472,000	$ 499,638

Other Liabilities (Detail)

Other Liabilities (Detail) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Other Liabilities Disclosure [Abstract]
Accrued employee cost	$ 6,573	$ 6,901
Deferred transition revenue	75,836	66,737
Retirement benefits	33,628	29,689
Derivative instruments	22,513	25,010
Amount received from GE under indemnification arrangement, pending adjustment	3,215	3,549
Advance from customers	2,400	4,485
Earn-out consideration	15,959	5,924
Others	11,212	10,729
Capital lease obligations	2,461	2,204
Other Liabilities	$ 173,797	$ 155,228

Net Defined Benefit Plan Costs

Net Defined Benefit Plan Costs (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Compensation And Retirement Disclosure [Abstract]
Service costs	$ 1,207	$ 1,327	$ 4,040	$ 4,100
Interest costs	559	660	1,870	2,013
Amortization of actuarial loss	34	61	15	244
Expected return on plan assets	(469)	(521)	(1,449)	(1,628)
Net defined benefit plan costs	$ 1,331	$ 1,527	$ 4,476	$ 4,729

Amounts Contributed to Defined

Amounts Contributed to Defined Contribution Plans in Various Jurisdictions (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	$ 13,971	$ 11,591	$ 42,067	$ 36,271
India
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	4,843	4,199	13,877	12,217
U.S.
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	2,216	1,474	7,951	6,110
U.K.
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	1,596	1,106	5,177	3,761
China
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	4,158	3,896	11,555	10,949
Other Regions
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plans, contributed amount	$ 1,158	$ 916	$ 3,507	$ 3,234

Stock-Based Compensation - Addi

Stock-Based Compensation - Additional Information (Detail) - USD ($)	Apr. 11, 2011	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2012
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock based compensation cost		$ 4,718,000	$ 6,124,000	$ 18,046,000	$ 17,279,000
Reduction in stock-based compensation costs		1,874,000		$ 1,874,000
Options granted, contractual period, years				10 years
Unrecognized stock-based compensation cost for options		14,606,000		$ 14,606,000
Employee Stock Option
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Weighted average remaining requisite vesting period				2 years 8 months 12 days
Restricted Share Units (RSUs)
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Weighted average remaining requisite vesting period				2 years 2 months 12 days
Unrecognized stock-based compensation cost		2,271,000		$ 2,271,000
Performance Units
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Weighted average remaining requisite vesting period				1 year 1 month 6 days
Unrecognized stock-based compensation cost		$ 12,842,000		$ 12,842,000
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
Number of common shares issued under ESPP				105,856	97,603
Compensation expense for ESPP		$ 110,000	$ 72,000	$ 298,000	$ 230,000
Minimum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock options vesting period, years				4 years
Maximum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock options vesting period, years				5 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	5,593,200					8,858,823
Number of common shares authorized for issuance	15,000,000
2005 Omnibus Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Amended Omnibus Plan, increase in number of common shares authorized for issuance						495,915

Significant Assumptions used in

Significant Assumptions used in Determination of Fair Value of Options Granted (Detail)	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Expected life (in months)	84 months	84 months
Risk-free rate of interest		1.99%
Risk-free rate of interest, minimum	1.42%
Risk-free rate of interest, maximum	1.56%
Volatility		34.97%
Volatility, minimum	25.60%
Volatility, maximum	27.22%

Summary of Stock Option Activit

Summary of Stock Option Activity (Detail) - USD ($) $ / shares in Units, $ in Thousands		9 Months Ended	12 Months Ended
		Sep. 30, 2016	Dec. 31, 2015
Shares arising out of options
Outstanding, shares arising out of options, beginning balance		5,986,845
Granted, shares arising out of options		860,000
Forfeited, shares arising out of options		(145,000)
Exercised, shares arising out of options		(655,717)
Outstanding, shares arising out of options, ending balance		6,046,128	5,986,845
Vested and expected to vest thereafter, shares arising out of options	[1]	5,765,784
Vested and exercisable, shares arising out of options		3,084,629
Weighted average grant date fair value of grants during the period		$ 8.50
Weighted average exercise price
Outstanding weighted average exercise price, beginning balance		16.99
Granted, weighted average exercise price		26.80
Forfeited, weighted average exercise price		17.77
Exercised, weighted average exercise price		15.79
Outstanding weighted average exercise price, ending balance		18.50	$ 16.99
Vested and expected to vest thereafter, weighted average exercise price	[1]	18.10
Vested and exercisable, weighted average exercise price		$ 15.37
Weighted average remaining contractual life (years)
Outstanding weighted average remaining contractual life (years)		5 years 9 months 18 days	5 years 9 months 18 days
Vested and expected to vest thereafter, weighted average remaining contractual life (years)	[1]	5 years 9 months 18 days
Vested and exercisable, weighted average remaining contractual life (years)		3 years 10 months 24 days
Aggregate intrinsic value
Exercised, aggregate intrinsic value		$ 5,350
Outstanding aggregate intrinsic value, ending balance		36,248
Vested and expected to vest thereafter, aggregate intrinsic value	[1]	35,717
Vested and exercisable, aggregate intrinsic value		$ 26,452
[1]	Options expected to vest reflect an estimated forfeiture rate.

Summary of Restricted Share Uni

Summary of Restricted Share Units Granted (Detail) - Restricted Share Units (RSUs) - $ / shares		1 Months Ended	9 Months Ended	12 Months Ended
		Jan. 31, 2016	Sep. 30, 2016	Dec. 31, 2015	Dec. 31, 2014
Number of Restricted Share Units
Outstanding number of shares (Units), beginning balance		157,390	157,390
Granted, number of shares (Units)			95,553
Vested, number of shares (Units)	[1]		(45,386)
Forfeited, number of shares (Units)			(1,135)
Outstanding number of shares (Units), ending balance			206,422	157,390
Expected to vest, number of shares (Units)	[2]		176,476
Weighted Average Grant Date Fair Value
Outstanding weighted average grant date fair value, beginning balance		$ 17.67	$ 17.67
Granted, weighted average grant date fair value			25.49
Vested, weighted average grant date fair value	[1]		17.29
Forfeited, weighted average grant date fair value			14.18
Outstanding weighted average grant date fair value, ending balance			$ 21.39	$ 17.67
Vested RSU against which shares to be issued				53,546	92,692
RSUs settled on vesting by issuing shares (net of minimum tax withholding)		91,963	28,344
[1]	RSUs that vested during the period were net settled upon vesting by issuing 28,344 shares (net of minimum statutory tax withholding).
[2]	The number of RSUs expected to vest reflects an estimated forfeiture rate.

Summary of Restricted Share U87

Summary of Restricted Share Units Granted (Parenthetical) (Detail) - shares	1 Months Ended	9 Months Ended
	Jan. 31, 2016	Sep. 30, 2016
Restricted Share Units (RSUs)
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
RSUs settled on vesting by issuing shares (net of minimum tax withholding)	91,963	28,344

Summary of Performance Units Ac

Summary of Performance Units Activity (Detail) - Performance Units	9 Months Ended
	Sep. 30, 2016$ / sharesshares
Number of Restricted Share Units
Outstanding number of shares (Units), beginning balance	2,499,322
Granted, number of shares (Units)	1,518,374
Forfeited, number of shares (Units)	(226,094)
Adjustment upon final determination of level of performance goal achievement	7,274	[1]
Outstanding number of shares (Units), ending balance	3,798,876	[1]
Expected to vest, number of shares	2,196,287	[2]
Weighted Average Grant Date Fair Value
Outstanding weighted average grant date fair value, beginning balance | $ / shares	$ 19.95
Granted, weighted average grant date fair value | $ / shares	27.93
Forfeited, weighted average grant date fair value | $ / shares	21.71
Adjustment upon final determination of level of performance goal achievement | $ / shares	22.72	[1]
Outstanding weighted average grant date fair value, ending balance | $ / shares	$ 23.04
Maximum shares eligible to receive
Outstanding maximum shares eligible to receive, beginning balance	2,499,322
Granted, maximum shares eligible to receive	3,343,335
Forfeited, maximum shares eligible to receive	(292,669)
Adjustment upon final determination of level of performance goal achievement	7,274	[1]
Outstanding maximum shares eligible to receive, ending balance	5,557,262
[1]	Represents an adjustment made in March 2016 to the number of shares underlying the PUs granted in 2015 upon certification of the level of achievement of the performance targets for such awards.
[2]	The number of PUs expected to vest is based on the probable achievement of the performance targets after considering an estimated forfeiture rate.

Capital Stock - Additional Info

Capital Stock - Additional Information (Detail) - USD ($)	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 19, 2016	Feb. 04, 2016	Feb. 28, 2015
Class of Stock [Line Items]
Stock repurchase authorized amount			$ 250,000,000	$ 250,000,000
Shares repurchased and retired (in shares)	9,615,323	7,110,153
Common stock shares repurchased price per share	$ 25.23	$ 22.37
Aggregate amount of common stock shares repurchased	$ 242,552,000	$ 159,036,000
Expenses related to stock purchases	192,000	$ 142,000
February 2015 Stock Repurchase Program
Class of Stock [Line Items]
Stock repurchase authorized amount	$ 750,000,000
Maximum
Class of Stock [Line Items]
Stock repurchase authorized amount					$ 250,000,000

Earnings Per Share - Additional

Earnings Per Share - Additional Information (Detail) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Earnings Per Share [Abstract]
Number of stock awards outstanding but not included in the computation of diluted earnings per common share	947,778	3,593,000	698,286	3,704,667

Earnings Per Share (Detail)

Earnings Per Share (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Earnings Per Share (Abstract)
Net income available to Genpact Limited common shareholders	$ 68,779	$ 68,050	$ 192,575	$ 175,404
Weighted average number of common shares used in computing basic earnings per common share	206,146,007	215,311,322	209,034,741	217,909,722
Dilutive effect of stock-based awards	3,230,676	2,284,382	3,322,853	2,391,990
Weighted average number of common shares used in computing dilutive earnings per common share	209,376,683	217,595,704	212,357,594	220,301,712
Earnings per common share attributable to Genpact Limited common shareholders, Basic	$ 0.33	$ 0.32	$ 0.92	$ 0.80
Earnings per common share attributable to Genpact Limited common shareholders, Diluted	$ 0.33	$ 0.31	$ 0.91	$ 0.80

Cost of Revenue (Detail)

Cost of Revenue (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Component of Operating Other Cost and Expense [Line Items]
Cost of revenue	$ 392,432	$ 375,830	$ 1,149,035	$ 1,099,610
Personnel expenses
Component of Operating Other Cost and Expense [Line Items]
Cost of revenue	269,771	257,289	788,768	750,606
Operational expenses
Component of Operating Other Cost and Expense [Line Items]
Cost of revenue	111,443	106,593	325,938	313,687
Depreciation and amortization
Component of Operating Other Cost and Expense [Line Items]
Cost of revenue	$ 11,218	$ 11,948	$ 34,329	$ 35,317

Selling, General and Administ93

Selling, General and Administrative Expenses (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Component of Operating Other Cost and Expense [Line Items]
Selling, general and administrative expenses	$ 156,969	$ 144,723	$ 482,315	$ 442,701
Personnel expenses
Component of Operating Other Cost and Expense [Line Items]
Selling, general and administrative expenses	117,022	103,640	343,279	316,858
Operational expenses
Component of Operating Other Cost and Expense [Line Items]
Selling, general and administrative expenses	37,649	38,847	132,385	119,005
Depreciation and amortization
Component of Operating Other Cost and Expense [Line Items]
Selling, general and administrative expenses	$ 2,298	$ 2,236	$ 6,651	$ 6,838

Other Operating Income (Expense

Other Operating Income (Expense), Net (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Other Income And Expenses [Abstract]
Other operating (income) expense	$ (249)	$ (656)	$ (990)	$ (1,688)
Impairment of intangible assets	5,381	10,714	11,195	10,714
Change in fair value of earn-out consideration, deferred consideration (relating to business acquisitions)		(7,342)	(14,996)	(9,442)
Other operating (income) expense, net	$ 5,132	$ 2,716	$ (4,791)	$ (416)

Interest Income (Expense), Ne95

Interest Income (Expense), Net (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Other Income And Expenses [Abstract]
Interest income	$ 1,041	$ 2,343	$ 5,565	$ 5,540
Interest expense	(5,942)	(5,210)	(16,737)	(24,669)
Loss on extinguishment of debt				(10,115)
Interest income (expense), net	$ (4,901)	$ (2,867)	$ (11,172)	$ (29,244)

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Unrecognized tax benefits	$ 21,037	$ 26,357
Unrecognized tax benefits that would impact effective tax rate	20,182	24,935
Unrecognized tax benefits, interest on income taxes accrued	3,888	4,223
Unrecognized tax benefits, excluding exchange rate differences in interest expense recognized	(277)	1,152
Accrued penalties	$ 892	$ 958

Activities Related to Unrecogni

Activities Related to Unrecognized Tax Benefits for Uncertain Tax Positions (Detail) $ in Thousands	9 Months Ended
	Sep. 30, 2016USD ($)
Income Tax Uncertainties [Abstract]
Beginning balance	$ 26,357
Increase related to prior year tax positions, including recorded in acquisition accounting	13
Decrease related to prior year tax positions	(1,085)
Decrease related to divesture of business	(344)
Decrease related to prior year tax position due to lapse of applicable statute of limitation	(2,122)
Increase related to current year tax positions, including recorded in acquisition accounting	62
Decrease related to settlements with tax authorities	(2,000)
Effect of exchange rate changes	156
Ending balance	$ 21,037

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Related Party Transaction [Line Items]
Accounts receivable from related parties	$ 1,104		$ 1,104		$ 1,980
Investment in equity affiliates	6,221		6,221		6,677
Affiliate of Significant Shareholder
Related Party Transaction [Line Items]
Recognized net revenues	89	$ 75	257	$ 251
Non-Consolidating Affiliates
Related Party Transaction [Line Items]
Recognized net revenues	1,625	1,712	5,109	5,876
Accounts receivable from related parties	1,068		1,068
Cost of revenue	722	346	1,675	1,376
Selling, general and administrative expenses, net of recovery	107	47	234	287
Investment in equity affiliates			5,884
Payment to acquire investment			7,519
Investment in equity affiliates	6,221		6,221		6,677
Cost reimbursements from non-consolidating affiliates	244	$ 379	918	$ 1,602
Non-Consolidating Affiliates | Accrued Expenses and Other Current Liabilities
Related Party Transaction [Line Items]
Investment in equity affiliates outstanding	2,102		2,102		$ 3,736
Non-Consolidating Affiliates | Prepaid Expenses and Other Current Assets
Related Party Transaction [Line Items]
Reimbursements receivable	244		244
Significant Shareholder of Company
Related Party Transaction [Line Items]
Selling, general and administrative expenses, net of recovery	$ 43		$ 58

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2016	Dec. 31, 2015
Commitments And Contingencies [Line Items]
Bank guarantees, outstanding	$ 12,554	$ 11,748
Capital Addition Purchase Commitments
Commitments And Contingencies [Line Items]
Commitments and contingencies	$ 8,482	$ 8,237

Subsequent Events - Additional

Subsequent Events - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	9 Months Ended
	Nov. 08, 2016	Sep. 30, 2016	Sep. 30, 2015
Subsequent Event [Line Items]
Shares repurchased and retired (in shares)		9,615,323	7,110,153
Common stock shares repurchased price per share		$ 25.23	$ 22.37
Aggregate amount of common stock shares repurchased		$ 242,552	$ 159,036
Subsequent Event
Subsequent Event [Line Items]
Shares repurchased and retired (in shares)	2,884,964
Common stock shares repurchased price per share	$ 23.59
Aggregate amount of common stock shares repurchased	$ 68,054