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Related Party Transactions | 9 Months Ended
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Sep. 30, 2013
Related Party Transactions | 20. Related party transactions Related party transactions during the year ended December 31, 2012 included transactions with a client who had a significant interest in the Company. During the year ended December 31, 2012, such interest decreased to less than 5% of the Company’s outstanding shares and therefore such client is no longer a related party. The Company has also entered into related party transactions with its non-consolidating affiliates and a client in which one of the Company’s directors has a controlling interest. During the nine months ended September 30, 2013, the Company acquired the remaining equity interest in one of its non-consolidating affiliates, which is now a wholly owned subsidiary as described in note 3A(b). The Company has also entered into related party transactions with an affiliate of a significant shareholder of the Company. The related party transactions can be categorized as follows: Revenue from services For the nine months ended September 30, 2012, the Company recognized net revenues of $143, and for the three months ended September 30, 2012, the Company recognized net revenues of $53, from a client in which one of the Company’s directors has a controlling interest. For the nine months ended September 30, 2012, the Company recognized net revenues of $344, and for the three months ended September 30, 2012, the Company recognized net revenues of $117, from a client who had a significant interest in the Company. For the nine months ended September 30, 2013, the Company recognized net revenues of $571, and for the three months ended September 30, 2013, the Company recognized net revenues of $190, from a client who is an affiliate of a significant shareholder of the Company. Cost of revenue from services The Company purchases certain services from its non-consolidating affiliates mainly relating to training and recruitment, which are included in cost of revenue. For the nine months ended September 30, 2012 and 2013, cost of revenue includes an amount of $1,754 and $1,527, respectively, and for the three months ended September 30, 2012 and 2013, cost of revenue, includes an amount of $670 and $563, respectively. Selling, general and administrative expenses The Company purchases certain services from its non-consolidating affiliates mainly relating to training and recruitment, which are included in selling, general and administrative expenses. For the nine months ended September 30, 2012 and 2013, selling, general and administrative expenses includes an amount of $408 and $356, respectively, and for the three months ended September 30, 2012 and 2013, selling, general and administrative expenses includes an amount of $198 and $135, respectively. Investment in equity affiliate During the nine months ended September 30, 2012, the Company made an investment of $205 in its non-consolidating affiliates, and for the three months ended September 30, 2012, the Company made an investment of $0 in its non-consolidating affiliates.

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- Definition The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39622-107864 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39603-107864 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Paragraph b -Article 3A Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(k)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph k -Article 4 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39691-107864 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39678-107864 + Details
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