Company: G
Filing Date: 2025-11-07
Form Type: 10-Q
Source: 0001398659-25-000109
Chunk: 161

Company: Genpact LTD
Filing Date: 2025-11-07
Form: 10-Q
Item: Part I, Item 8
Chunk 161
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 a component of other comprehensive income (loss) (“OCI”), and the related tax effects are summarized below: Three months ended September 30,20242025Before taxAmountTax (Expense) or BenefitNet of taxAmountBefore taxAmountTax (Expense)or BenefitNet of taxAmountOpening balance$11,651 $(3,927)$7,724 $(9,293)$3,215 $(6,078)Net gains (losses) reclassified into statement of income on completion of hedged transactions2,696 (755)1,941 (4,202)1,211 (2,991)Changes in fair value of effective portion of outstanding derivatives, net(24,537)7,895 (16,642)(61,945)14,814 (47,131)Gain (loss) on cash flow hedging derivatives, net(27,233)8,650 (18,583)(57,743)13,603 (44,140)Closing balance$(15,582)$4,723 $(10,859)$(67,036)$16,818 $(50,218)Nine months ended September 30,20242025Before taxAmountTax (Expense) or BenefitNet of taxAmountBefore taxAmountTax (Expense)or BenefitNet of taxAmountOpening balance$805 $146 $951 $(29,271)$6,809 $(22,462)Net gains (losses) reclassified into statement of income on completion of hedged transactions9,241 (2,527)6,714 (10,123)2,732 (7,391)Changes in fair value of effective portion of outstanding derivatives, net(7,146)2,050 (5,096)(47,888)12,741 (35,147)Gain (loss) on cash flow hedging derivatives, net(16,387)4,577 (11,810)(37,765)10,009 (27,756)Closing balance$(15,582)$4,723 $(10,859)$(67,036)$16,818 $(50,218)The gains or losses recognized in other comprehensive income (loss) and their effects on financial performance are                              summarized below: Derivatives in Cash Flow Hedging RelationshipsAmount of Gain (L