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Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2013	Feb. 19, 2014	Jun. 28, 2013
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2013
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	FY
Entity Registrant Name	Jazz Pharmaceuticals plc
Entity Central Index Key	0001232524
Trading Symbol	jazz
Entity Filer Category	Large Accelerated Filer
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		58,068,360
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Well-known Seasoned Issuer	Yes
Entity Public Float			$ 3,527,521,407

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Current assets:
Cash and cash equivalents	$ 636,504	$ 387,196
Accounts receivable, net of allowances of $3,680 and $3,779 at December 31, 2013 and 2012, respectively	124,805	75,480
Inventories	28,669	26,525
Prepaid expenses	7,183	7,445
Deferred tax assets, net	33,613	35,813
Other current assets	33,843	19,113
Total current assets	864,617	551,572
Property and equipment, net	14,246	7,281
Intangible assets, net	812,396	869,952
Goodwill	450,456	442,600
Deferred tax assets, net, non-current	74,597	74,850
Deferred financing costs	14,605	16,576
Other non-current assets	7,304	3,662
Total assets	2,238,221	1,966,493
Current liabilities:
Accounts payable	21,005	15,887
Accrued liabilities	119,718	104,666
Current portion of long-term debt	5,572	29,688
Income taxes payable	336	39,884
Contingent consideration	50,000	0
Deferred tax liability, net	6,259	275
Deferred revenue	1,138	1,138
Total current liabilities	204,028	191,538
Deferred revenue, non-current	5,718	6,776
Long-term debt, less current portion	544,404	427,073
Contingent consideration, non-current	0	34,800
Deferred tax liability, net, non-current	168,497	178,393
Other non-current liabilities	20,040	6,621
Commitments and contingencies (Note 10)
Shareholders’ equity:
Ordinary shares, nominal value $0.0001 per share; 300,000 shares authorized; 57,854 and 58,014 shares issued and outstanding at December 31, 2013 and 2012, respectively	6	6
Non-voting euro deferred shares, €0.01 par value per share; 4,000 shares authorized, issued and outstanding at both December 31, 2013 and 2012	55	55
Capital redemption reserve	471	471
Additional paid-in capital	1,220,317	1,151,010
Accumulated other comprehensive income	56,153	31,046
Retained earnings (accumulated deficit)	18,532	(61,296)
Total shareholders’ equity	1,295,534	1,121,292
Total liabilities and shareholders’ equity	$ 2,238,221	$ 1,966,493

Consolidated Balance Sheets (Parenthetical) $ in Thousands	Dec. 31, 2013 € / shares	Dec. 31, 2013 USD ($) $ / shares shares	Dec. 31, 2012 € / shares	Dec. 31, 2012 USD ($) $ / shares shares
Statement of Financial Position [Abstract]
Accounts receivable, allowances \| $		$ 3,680		$ 3,779
Nonvoting Euro Deferred shares, par value (in euros per share) \| € / shares	€ 0.01		€ 0.01
Nonvoting Euro Deferred shares, number of shares authorized		4,000,000		4,000,000
Nonvoting Euro Deferred shares, number of shares issued		4,000,000		4,000,000
Nonvoting Euro Deferred shares, number of shares outstanding		4,000,000		4,000,000
Ordinary shares, nominal value (in dollars per share) \| $ / shares		$ 0.0001		$ 0.0001
Ordinary shares, number of shares authorized		300,000,000		300,000,000
Ordinary shares, number of shares issued		57,854,000		58,014,000
Ordinary shares, number of shares outstanding		57,854,000		58,014,000

Consolidated Statements of Income - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Revenues:
Product sales, net	$ 865,398	$ 580,527	$ 266,518
Royalties and contract revenues	7,025	5,452	5,759
Total revenues	872,423	585,979	272,277
Operating expenses:
Cost of product sales (excluding amortization of acquired developed technologies)	102,146	78,425	13,942
Selling, general and administrative	304,303	223,882	108,936
Research and development	46,620	20,477	14,120
Intangible asset amortization	79,042	65,351	7,448
Total operating expenses	532,111	388,135	144,446
Income from operations	340,312	197,844	127,831
Interest expense, net	(26,916)	(16,869)	(1,600)
Foreign currency loss	(1,697)	(3,620)	0
Loss on extinguishment and modification of debt	(3,749)	0	(1,247)
Income from continuing operations before income tax provision (benefit)	307,950	177,355	124,984
Income tax provision (benefit)	91,638	(83,794)	0
Income from continuing operations	216,312	261,149	124,984
Income from discontinued operations, net of taxes	0	27,437	0
Net income	$ 216,312	$ 288,586	$ 124,984
Basic income per ordinary share:
Income from continuing operations (in dollars per share)	$ 3.71	$ 4.61	$ 3.01
Income from discontinued operations (in dollars per share)	0.00	0.48	0.00
Net income (in dollars per share)	3.71	5.09	3.01
Diluted income per ordinary share:
Income from continuing operations (in dollars per share)	3.51	4.34	2.67
Income from discontinued operations (in dollars per share)	0.00	0.45	0.00
Net income (in dollars per share)	$ 3.51	$ 4.79	$ 2.67
Weighted-average ordinary shares used in per share computations:
Basic (in shares)	58,298	56,643	41,499
Diluted (in shares)	61,569	60,195	46,798

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Net income	$ 216,312	$ 288,586	$ 124,984
Other comprehensive income (loss):
Foreign currency translation adjustments	25,107	31,046	0
Available-for-sale securities:
Net unrealized gain (loss) on available-for-sale securities, net of income taxes	0	8	(31)
Reclassification adjustments for gains included in earnings, net of income taxes	0	23	0
Other comprehensive income (loss)	25,107	31,077	(31)
Total comprehensive income	241,419	319,663	124,953
Continuing Operations [Member]
Available-for-sale securities:
Total comprehensive income	241,419	292,226	124,953
Discontinued Operations [Member]
Available-for-sale securities:
Total comprehensive income	$ 0	$ 27,437	$ 0

Consolidated Statements of Stockholders' Equity - USD ($) shares in Thousands, $ in Thousands	Total	Ordinary Shares [Member]	Non-voting Euro Deferred [Member]	Capital Redemption Reserve [Member]	Additional Paid-in Capital [Member]	Accumulated Other Comprehensive Income [Member]	Retained Earnings (Accumulated Deficit) [Member]
Balance, shares, beginning of period at Dec. 31, 2010		39,959	0
Balance, beginning of period at Dec. 31, 2010	$ 30,551	$ 4	$ 0	$ 0	$ 505,413	$ 0	$ (474,866)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares issued/issuable under directors deferred compensation plan, shares		13
Shares issued/issuable under directors deferred compensation plan	368				368
Issuance of ordinary shares in conjunction with exercise of share options	12,214				12,214
Issuance of ordinary shares in conjunction with exercise of share options, shares		1,400
Issuance of ordinary shares in conjunction with vesting of restricted stock units, shares		13
Issuance of ordinary shares under employee stock purchase plan	1,546				1,546
Issuance of ordinary shares under employee stock purchase plan, shares		359
Issuance of ordinary shares in conjunction with exercise of warrants	2,659				2,659
Issuance of ordinary shares in conjunction with exercise of warrants, shares		724
Share-based compensation	20,497				20,497
Other comprehensive income/(loss)	(31)					(31)
Net income	124,984						124,984
Balance, end of period at Dec. 31, 2011	192,788	$ 4	$ 0	0	542,697	(31)	(349,882)
Balance, shares, end of period at Dec. 31, 2011		42,468	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Merger with Azur Pharma, shares		12,360	4,000
Merger with Azur Pharma	576,464	$ 2	$ 55	471	575,936
Issuance costs related to Azur Merger	(241)				(241)
Shares issued/issuable under directors deferred compensation plan, shares		45
Issuance of ordinary shares in conjunction with exercise of share options	14,212				14,212
Issuance of ordinary shares in conjunction with exercise of share options, shares		1,951
Issuance of ordinary shares under employee stock purchase plan	3,707				3,707
Issuance of ordinary shares under employee stock purchase plan, shares		151
Issuance of ordinary shares in conjunction with exercise of warrants	7,084				7,084
Issuance of ordinary shares in conjunction with exercise of warrants, shares		1,039
Shares withheld for payment of employee's withholding tax liability	(25,299)				(25,299)
Share-based compensation	23,129				23,129
Other comprehensive income/(loss)	31,077					31,077
Tax benefit from employee share options	9,785				9,785
Net income	288,586						288,586
Balance, end of period at Dec. 31, 2012	1,121,292	$ 6	$ 55	471	1,151,010	31,046	(61,296)
Balance, shares, end of period at Dec. 31, 2012		58,014	4,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of ordinary shares in conjunction with exercise of share options	20,895				20,895
Issuance of ordinary shares in conjunction with exercise of share options, shares		904
Issuance of ordinary shares under employee stock purchase plan	5,410				5,410
Issuance of ordinary shares under employee stock purchase plan, shares		147
Issuance of ordinary shares in conjunction with exercise of warrants	4,398				4,398
Issuance of ordinary shares in conjunction with exercise of warrants, shares		471
Shares withheld for payment of employee's withholding tax liability	(5,590)				(5,590)
Share-based compensation	44,367				44,367
Stock repurchased, shares		(1,828)
Stock repurchased	(136,484)	$ 0					(136,484)
Other comprehensive income/(loss)	25,107					25,107
Tax benefit from employee share options	(173)				(173)
Net income	216,312						216,312
Balance, end of period at Dec. 31, 2013	$ 1,295,534	$ 6	$ 55	$ 471	$ 1,220,317	$ 56,153	$ 18,532
Balance, shares, end of period at Dec. 31, 2013		57,854	4,000

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Operating activities
Net income	$ 216,312	$ 288,586	$ 124,984
Adjustments to reconcile net income to net cash provided by operating activities:
Amortization of intangible assets	79,042	72,922	7,448
Depreciation	3,048	1,307	379
Loss on disposal of property and equipment	46	163	33
Share-based compensation	44,551	23,006	20,704
Excess tax benefit from share-based compensation	173	(9,785)	0
Acquisition accounting inventory fair value step-up adjustments	3,826	19,939	0
Change in fair value of contingent consideration	15,200	(300)	0
Deferred income taxes	(10,097)	(113,862)	0
Gain on sale of business	0	(35,244)	0
Provision for losses on accounts receivable and inventory	2,446	4,654	59
Loss on extinguishment and modification of debt	3,749	0	1,247
Other non-cash transactions	6,278	3,523	394
Changes in assets and liabilities:
Accounts receivable	(48,846)	(4,724)	(12,293)
Inventories	(8,516)	1,697	1,239
Prepaid expenses and other current assets	(13,871)	(13,091)	(934)
Other long-term assets	(4,306)	(3,491)	186
Accounts payable	5,089	(7,286)	2,080
Accrued liabilities	14,717	(11,428)	11,211
Income taxes payable	(38,984)	39,340	0
Deferred revenue	(1,061)	(1,205)	(1,273)
Other non-current liabilities	14,820	2,351	(82)
Liability under government settlement	0	(7,320)	(3,786)
Net cash provided by operating activities	283,616	249,752	151,596
Investing activities
Acquisitions, net of cash acquired	0	(542,531)	0
Purchases of marketable securities	0	(37,443)	(79,886)
Net proceeds from sale of business	0	93,922	0
Proceeds from sale of marketable securities	0	81,246	0
Proceeds from maturities of marketable securities	0	31,988	4,033
Acquisition of intangible assets	(1,300)	0	0
Purchases of property and equipment	(9,976)	(5,976)	(1,279)
Purchase of product rights	0	(16,500)	(4,500)
Decrease in restricted cash	0	0	400
Net cash used in investing activities	(11,276)	(395,294)	(81,232)
Financing activities
Net proceeds from issuance of debt	553,425	450,916	0
Proceeds from employee equity incentive and purchase plans and exercise of warrants	30,703	25,003	16,419
Share repurchases	(136,484)	0	0
Payment of employee withholding taxes related to share-based awards	(5,590)	(25,299)	0
Excess tax benefit from share-based compensation	(173)	9,785	0
Repayment of long-term debt	(465,910)	(11,875)	(41,668)
Payments of debt extinguishment costs	0	0	(483)
Net repayments under revolving credit facility	0	0	(7,350)
Net cash provided by (used in) financing activities	(24,029)	448,530	(33,082)
Effect of exchange rates on cash and cash equivalents	997	2,132	0
Net increase in cash and cash equivalents	249,308	305,120	37,282
Cash and cash equivalents, at beginning of period	387,196	82,076	44,794
Cash and cash equivalents, at end of period	636,504	387,196	82,076
Supplemental disclosure of cash flow information:
Cash paid for interest	18,278	14,192	1,621
Cash paid for income taxes	137,616	9,143	0
Non-cash investing activities:
Acquisition consideration for Azur Merger	$ 0	$ 576,464	$ 0

Organization and Description of Business

12 Months Ended

Dec. 31, 2013

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Organization and Description of Business

Jazz Pharmaceuticals plc, a public limited company formed under the laws of Ireland, is a specialty biopharmaceutical company focused on improving patients’ lives by identifying, developing and commercializing differentiated products that address unmet medical needs. Our strategy is to continue to create shareholder value by:


•	Growing sales of the existing products in our portfolio, including by identifying new growth opportunities;


•	Acquiring additional marketed specialty products or products close to regulatory approval to leverage our existing expertise and infrastructure; and


•	Pursuing targeted development of a pipeline of post-discovery specialty product candidates.

On January 18, 2012, the businesses of Jazz Pharmaceuticals, Inc. and Azur Pharma Public Limited Company, or Azur Pharma, were combined in a merger transaction, or the Azur Merger, accounted for as a reverse acquisition under the acquisition method of accounting for business combinations, with Jazz Pharmaceuticals, Inc. treated as the acquiring company for accounting purposes. As part of the Azur Merger, a wholly-owned subsidiary of Azur Pharma merged with and into Jazz Pharmaceuticals, Inc., with Jazz Pharmaceuticals, Inc. surviving the Azur Merger as a wholly-owned subsidiary of Jazz Pharmaceuticals plc. Prior to the Azur Merger, Azur Pharma changed its name to Jazz Pharmaceuticals plc.

On June 12, 2012, we completed the acquisition of EUSA Pharma Inc., or EUSA Pharma, which we refer to as the EUSA Acquisition.

In January and February 2014, pursuant to a tender offer, we acquired approximately 98% of the outstanding and fully diluted voting securities of Gentium S.p.A., or Gentium, for an acquisition cost of approximately $993 million, which we refer to as the Gentium Acquisition. Please see Note 20 for additional information regarding this acquisition.

Unless otherwise indicated or the context otherwise requires, references to “Jazz Pharmaceuticals,” “the registrant,” “we,” “us,” and “our” refer to Jazz Pharmaceuticals plc and its consolidated subsidiaries, including its predecessor, Jazz Pharmaceuticals, Inc., except that all such references prior to the effective time of the Azur Merger on January 18, 2012 are references to Jazz Pharmaceuticals, Inc. and its consolidated subsidiaries. All references to “Azur Pharma” are references to Jazz Pharmaceuticals plc (f/k/a Azur Pharma Public Limited Company) and its consolidated subsidiaries prior to the effective time of the Azur Merger on January 18, 2012. The disclosures in this report relating to the pre-Azur Merger business of Jazz Pharmaceuticals plc, unless noted as being the business of Azur Pharma prior to the Azur Merger, pertain to the business of Jazz Pharmaceuticals, Inc. prior to the Azur Merger. All references to “EUSA Pharma” in this report are references to EUSA Pharma Inc. and its consolidated subsidiaries prior to the effective time of the EUSA Acquisition.

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

Basis of Presentation

The consolidated financial statements include the accounts of Jazz Pharmaceuticals plc and our wholly-owned subsidiaries and intercompany transactions and balances have been eliminated. The results of operations of the acquired Azur Pharma and EUSA Pharma businesses, along with the estimated fair values of the assets acquired and liabilities assumed in each transaction, are included in our consolidated financial statements since the effective dates of the Azur Merger and the EUSA Acquisition, respectively. Certain prior period amounts presented in the accompanying footnotes have been reclassified to conform to current period presentation, as described in Note 4.

Significant Risks and Uncertainties

Our financial results are significantly influenced by sales of Xyrem^® (sodium oxybate) oral solution. In 2013, net product sales of Xyrem were $569.1 million, which represented 65.8% of total net product sales. Maintaining or increasing sales of Xyrem in its approved indications is subject to a number of risks and uncertainties, including the potential introduction of generic competition, changed or increased regulatory restrictions, and continued acceptance of Xyrem as safe and effective by physicians and patients. Three abbreviated new drug applications, or ANDAs, have been filed with the United States Food and Drug Administration, or FDA, by third parties seeking to market generic versions of Xyrem. We initiated lawsuits against all three third parties, and the litigation proceedings are ongoing. We cannot predict the timing or outcome of these proceedings. Although no trial date for the consolidated case with the first ANDA filer, Roxane Laboratories, Inc., or Roxane, has been scheduled, we anticipate that trial in that case could occur as early as late in the fourth quarter of 2014. We expect that the approval of an ANDA that results in the launch of a generic version of Xyrem would have a material adverse effect on our business, financial condition, results of operations and growth prospects.

In addition, we are continuing our efforts on various regulatory matters, including working with the FDA on updated documents that we have submitted to the FDA on our risk management and controlled distribution system for Xyrem, which we refer to as the Xyrem Risk Management Program. We are engaged in ongoing communications with the FDA with respect to our risk evaluation and mitigation strategies, or REMS, documents for Xyrem, but we have not reached agreement on certain significant terms. For example, we disagree with the FDA’s current position that, as part of the current REMS process, the Xyrem deemed REMS should be modified to enable the distribution of Xyrem through more than one pharmacy, or potentially through retail pharmacies and wholesalers, as well as with certain modifications proposed by the FDA that would, in the FDA’s view, make the REMS more consistent with the FDA’s current practices for REMS documents.

The FDA has notified us that it would exercise its claimed authority to modify our REMS and that it would finalize the REMS as modified by the FDA unless we initiate dispute resolution procedures with respect to the modification of the Xyrem deemed REMS. Given these circumstances, we will initiate dispute resolution procedures with the FDA by the end of February 2014. We cannot predict whether, or on what terms, we will reach agreement with the FDA on final REMS documents for Xyrem, whether we will initiate additional dispute resolution proceedings with the FDA or other legal proceedings prior to finalizing the REMS documents, or the outcome or timing of any such proceedings. We expect that final REMS documents for Xyrem will include modifications to, and/or requirements that are not currently implemented in, the Xyrem Risk Management Program. Any such modifications or additional requirements could potentially make it more difficult or expensive for us to distribute Xyrem, make it easier for future generic competitors, and/or negatively affect sales of Xyrem.

In January 2014, the FDA held an initial meeting with us and current Xyrem ANDA applicants to facilitate the development of a single shared system REMS for Xyrem (sodium oxybate). We also expect to face pressure to license or share our Xyrem Risk Management Program, which is the subject of multiple issued patents, or elements of it, with generic competitors. We cannot predict the outcome or impact on our business of any future action that we may take with respect to the development of a single shared system REMS for Xyrem (sodium oxybate), licensing or sharing our REMS, or the FDA’s response to a certification that a third party had been unable to obtain a license.

Our financial results are increasingly influenced by sales of our second largest product, Erwinaze^® (asparaginase Erwinia chrysanthemi), called Erwinase^® in markets outside of the United States, which have continued to grow. In 2013, net product sales of Erwinaze/Erwinase were $174.3 million, which represented 20.1% of total net product sales in 2013. We seek to maintain and increase sales of Erwinaze, as well as to make Erwinaze more widely available, through ongoing research and development activities. However, our ability to successfully and sustainably grow sales of Erwinaze is subject to a number of risks and uncertainties, including the limited population of patients with ALL and the incidence of hypersensitivity reactions to E. coli-derived asparaginase within that population, our ability to obtain approval for the intravenous administration of Erwinaze in the United States, our ability to obtain data on the use of Erwinaze in young adults age 18 to 39 with ALL who are hypersensitive to E. coli-derived asparaginase, as well as our need to apply for and receive marketing authorizations, through the EU’s mutual recognition procedure or otherwise, in certain additional countries so we can launch promotional efforts in those countries. Another significant challenge to maintenance of current sales level and continued growth is our need to ensure sufficient supply of Erwinaze on a timely basis. We have limited inventory of Erwinaze, and, during 2013, our supply of Erwinaze was nearly completely absorbed by demand for the product. In the past, we have experienced a disruption of supply of Erwinase in the European market due to manufacturing challenges, including shortages related to the failure of a batch to meet certain specifications in 2013, and we may experience similar or other manufacturing challenges in the future. If our continued efforts to avoid supply shortages are not successful, we could experience Erwinaze supply interruptions in the future, which could have a material adverse effect on our sales of and revenues from Erwinaze and limit our potential future maintenance and growth of the market for this product. In addition, while we continue to work with the manufacturer of Erwinaze to evaluate potential steps to increase the supply of Erwinaze over the longer term to address expected growing worldwide demand, our ability to increase sales of Erwinaze may be limited by our ability to obtain an increased supply of the product.

In addition to risks related specifically to Xyrem and Erwinaze, we are subject to other challenges and risks specific to our business, as well as risks and uncertainties common to companies in the pharmaceutical industry with development and commercial operations, including: the challenges of protecting our intellectual property rights; delays or problems in the supply or manufacture of our products, particularly because we maintain limited inventories of certain products, including products for which our supply demands are growing, and we are dependent on single source suppliers to continue to meet our ongoing commercial needs; the need to obtain appropriate pricing and reimbursement for our products in an increasingly challenging environment due to, among other things, the attention being paid to health care cost containment and other austerity measures in the United States and worldwide, and in particular the need to maintain reimbursement for Xyrem in the United States and obtain appropriate pricing approvals in order to launch Defitelio^® (defibrotide) in certain EU countries which represent a significant market opportunity for Defitelio; the ongoing regulation and oversight by the FDA, the U.S. Drug Enforcement Administration, or DEA, and non-U.S. regulatory agencies, including with respect to product labeling, requirements for distribution, obtaining sufficient DEA quotas where needed, marketing and promotional activities, adverse event reporting and product recalls or withdrawals; the challenges of achieving and maintaining commercial success of our products, such as obtaining sustained acceptance of our products by patients, physicians and payors, and in particular the successful commercial launch of Defitelio in the EU throughout 2014; the challenges inherent in the integration of the business of Gentium with our historic business, including the increase in geographic dispersion among our centers of operation and taking on the operation of a manufacturing plant; and the difficulty and uncertainty of pharmaceutical product development and the uncertainty of clinical success and regulatory approval, especially as we continue to undertake increased activities, and make growing investment in, our product pipeline development projects. Other risks and uncertainties related to our ability to execute on our strategy include: our ability to identify and acquire, in-license or develop additional products or product candidates to grow our business; and possible restrictions on our ability and flexibility to pursue certain future opportunities as a result of our substantial outstanding debt obligations, which have increased significantly as a result of, among other things, the Gentium Acquisition and the acquisition of JZP-110.

Business Acquisitions

Our consolidated financial statements include the operations of an acquired business after the completion of the acquisition. We account for acquired businesses using the acquisition method of accounting. The acquisition method of accounting for acquired businesses requires, among other things, that assets acquired and liabilities assumed be recognized at their estimated fair values as of the acquisition date, with limited exceptions, and that the fair value of acquired in-process research and development, or IPR&D, be recorded on the balance sheet. Also, transaction costs are expensed as incurred. Any excess of the acquisition consideration over the assigned values of the net assets acquired is recorded as goodwill. 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 at each reporting date until the contingency is resolved and changes in fair value are recognized in earnings.

Concentrations of Risk

Financial instruments that potentially subject us to concentrations of credit risk consist of cash equivalents and marketable securities. Our investment policy permits investments in U.S. federal government and federal agency securities, corporate bonds or commercial paper issued by U.S. corporations, money market instruments, certain qualifying money market mutual funds, certain repurchase agreements, and tax-exempt obligations of U.S. states, agencies and municipalities and places restrictions on credit ratings, maturities, and concentration by type and issuer. We are exposed to credit risk in the event of a default by the financial institutions holding our cash, cash equivalents and marketable securities and issuers of investments to the extent recorded on the balance sheet.

We are also subject to credit risk from our accounts receivable related to our product sales. We monitor our exposure within accounts receivable and record a reserve against uncollectible accounts receivable as necessary. We extend credit to hospitals, pharmaceutical wholesale distributors and specialty pharmaceutical distribution companies, primarily in the United States, and to other international distributors. Customer creditworthiness is monitored and collateral is not required. We monitor deteriorating economic conditions in certain European countries which may result in variability of the timing of cash receipts and an increase in the average length of time that it takes to collect accounts receivable outstanding. Historically, we have not experienced significant credit losses on our accounts receivable and we do not expect to have write-offs or adjustments to accounts receivable which would have a material adverse effect on our financial position, liquidity or results of operations. As of December 31, 2013, five customers accounted for 85% of gross accounts receivable including Express Scripts Specialty Distribution Services, Inc. and its affiliate CuraScript, Inc., or Express Scripts, which accounted for 69% of gross accounts receivable and Accredo Health Group, Inc. which accounted for 9% of gross accounts receivable. As of December 31, 2012, five customers accounted for 78% of gross accounts receivable including Express Scripts which accounted for 51% of gross accounts receivable and Accredo Health Group, Inc. which accounted for 11% of gross accounts receivable.

We rely on certain sole suppliers for drug substance and certain sole manufacturing partners for certain of our marketed products and product candidates.

Cash Equivalents and Marketable Securities

We consider all highly liquid investments, readily convertible to cash, that mature within three months or less from date of purchase to be cash equivalents.

Marketable securities are investments in debt securities with maturities of less than one year from the balance sheet date, or securities with maturities of greater than one year that are specifically identified to fund current operations. Collectively, cash equivalents, restricted cash and marketable securities are considered available-for-sale and are recorded at fair value. Unrealized gains and losses, net of tax, are recorded in accumulated other comprehensive income in shareholders’ equity. We use the specific-identification method for calculating realized gains and losses on securities sold. Realized gains and losses and declines in value judged to be other than temporary on marketable securities are included in interest expense, net in the consolidated statements of income. Realized gains and losses on sales of marketable securities have not been significant.

Inventories

Inventories are valued at the lower of cost or market. Cost is determined using the first-in, first-out method for all inventories. Our policy is to write down inventory that has become obsolete, inventory that has a cost basis in excess of its expected net realizable value and inventory in excess of expected requirements. The estimate of excess quantities is subjective and primarily dependent on our estimates of future demand for a particular product. If the estimate of future demand is too high, we may have to increase the reserve for excess inventory for that product and record a charge to cost of product sales. For product candidates that have not been approved by the FDA, inventory used in clinical trials is expensed at the time of production and recorded as research and development expense. For products that have been approved by the FDA, inventory used in clinical trials is expensed at the time the inventory is packaged for the clinical trial. Prior to receiving FDA approval, costs related to purchases of the active pharmaceutical ingredient and the manufacturing of the product candidate are recorded as research and development expense. All direct manufacturing costs incurred after approval are capitalized into inventory. The fair value of inventories acquired included a step-up in the value of inventories of $0.2 million and $4.0 million as of December 31, 2013 and 2012, respectively.

Property and Equipment

Property and equipment are stated at cost, less accumulated depreciation. Depreciation is computed using the straight-line method over the estimated useful lives of the assets, which range from three to 10 years. Leasehold improvements are amortized over the shorter of the noncancelable term of our operating lease or their economic useful lives. Maintenance and repairs are expensed as incurred.

Goodwill

Goodwill represents the excess of the acquisition consideration over the fair value of assets acquired and liabilities assumed. We have determined that we operate in a single segment and have a single reporting unit associated with the development and commercialization of pharmaceutical products. The annual test for goodwill impairment is a two-step process. The first step is a comparison of the fair value of the reporting unit with its carrying amount, including goodwill. If this step indicates impairment, then in the second step, the loss is measured as the excess of recorded goodwill over its implied fair value. Implied fair value is the excess of the fair value of the reporting unit over the fair value of all identified assets and liabilities. We test goodwill for impairment annually in October and when events or changes in circumstances indicate that the carrying value may not be recoverable.

Intangible Assets

Intangible assets with finite useful lives consist primarily of purchased developed technology and are amortized on a straight-line basis over their estimated useful lives, which range from two to 15 years. The estimated useful lives associated with finite-lived intangible assets are consistent with the estimated lives of the associated products and may be modified when circumstances warrant. Intangible assets with finite lives are reviewed for impairment when events or circumstances indicate that the carrying value of an asset may not be recoverable. An impairment loss would be recognized when estimated undiscounted future cash flows expected to result from the use of the asset and its eventual disposition are less than its carrying amount. The amount of any impairment is measured as the difference between the carrying value and the fair value of the impaired asset.

The fair value of IPR&D acquired through a business combination is capitalized as an indefinite-lived intangible asset until the completion or abandonment of the related research and development activities. IPR&D is not amortized but is tested for impairment annually or when events or circumstances indicate that the fair value may be below the carrying value of the asset. If and when development is complete, which generally occurs when regulatory approval to market a product is obtained, the associated assets would be deemed finite-lived and would then be amortized over their estimated useful lives.

Revenue Recognition

Revenues are recognized when there is persuasive evidence that an arrangement exists, delivery has occurred, the price is fixed and determinable and collection is reasonably assured.

Product Sales, Net

Product sales revenue is recognized when title has transferred to the customer and the customer has assumed the risks and rewards of ownership, which is typically on delivery to the customer or, in the case of products that are subject to consignment agreements, when the customer removes product from our consigned inventory location for shipment directly to a patient.

Revenue from sales transactions where the buyer has the right to return the product is recognized at the time of sale only if (i) the seller’s price to the buyer is substantially fixed or determinable at the date of sale, (ii) the buyer has paid the seller, or the buyer is obligated to pay the seller and the obligation is not contingent on resale of the product, (iii) the buyer’s obligation to the seller would not be changed in the event of theft or physical destruction or damage of the product, (iv) the buyer acquiring the product for resale has economic substance apart from that provided by the seller, (v) the seller does not have significant obligations for future performance to directly bring about resale of the product by the buyer, and (vi) the amount of future returns can be reasonably estimated.

Revenues from sales of products are recorded net of estimated allowances for returns, specialty distributor fees, wholesaler fees, prompt payment discounts, government rebates, government chargebacks, coupon programs and rebates under managed care plans. Provisions for returns, specialty distributor fees, wholesaler fees, government rebates, coupon programs and rebates under managed care plans are included within current liabilities in our consolidated balance sheets. Provisions for government chargebacks and prompt payment discounts are generally shown as a reduction in accounts receivable. Calculating certain of these items involves estimates and judgments based on sales or invoice data, contractual terms, historical utilization rates, new information regarding changes in these programs’ regulations and guidelines that would impact the amount of the actual rebates, our expectations regarding future utilization rates for these programs and channel inventory data. Adjustments to estimates for these allowances have not been material.

Royalties and Contract Revenues

We receive royalties from third parties based on sales of our products under licensing and distribution arrangements. For those arrangements where royalties are reasonably estimable, we recognize revenues based on estimates of royalties earned during the applicable period, and adjust for differences between the estimated and actual royalties in the following quarter. Historically, these adjustments have not been significant.

Our contract revenues consist of fees and milestone payments. Non-refundable fees where we have no continuing performance obligations are recognized as revenues when there is persuasive evidence of an arrangement and collection is reasonably assured. In situations where we have continuing performance obligations, non-refundable fees are deferred and are recognized ratably over our projected performance period. We recognize at-risk milestone payments, which are typically related to regulatory, commercial or other achievements by us or our licensees and distributors, as revenues when the milestone is accomplished and collection is reasonably assured. Sales-based milestone payments are typically payments made to us that are triggered when aggregate net sales of a product by a collaborator for a specified period (for example, an annual period) reach an agreed upon threshold amount. We recognize sales-based milestone payments from a collaborator when the event which triggers the obligation of payment has occurred, there is no further obligation on our part in connection with the payment, and collection is reasonably assured. Refundable fees are deferred and recognized as revenues upon the later of when they become nonrefundable or when our performance obligations are completed.

Cost of Product Sales

Cost of product sales includes third party manufacturing and distribution costs, the cost of drug substance, royalties due to third parties on product sales, product liability and cargo insurance, FDA user fees, freight, shipping, handling and storage costs and salaries and related costs of employees involved with production. Cost of product sales in 2013 and 2012 included $3.8 million and $16.8 million, respectively, of inventory costs associated with the fair value step-up in acquired inventory. Excluded from cost of product sales, as shown on the consolidated statements of income, is amortization of acquired developed technology of $78.8 million, $65.1 million and $7.2 million in 2013, 2012 and 2011, respectively.

Research and Development

Research and development expenses consist primarily of personnel expenses, costs related to clinical studies and outside services, and other research and development costs. Personnel expenses relate primarily to salaries, benefits and share-based compensation. Clinical study and outside services costs relate primarily to clinical studies performed by clinical research organizations, materials and supplies, and other third-party fees. Other research and development expenses primarily include overhead allocations consisting of various support and facilities-related costs. Research and development costs are expensed as incurred, including payments made under license agreements. For product candidates that have not been approved by the FDA, inventory used in clinical trials is expensed at the time of production and recorded as research and development expense. For products that have been approved by the FDA, inventory used in clinical trials is expensed at the time the inventory is packaged for the trial.

Advertising Expenses

We expense the costs of advertising, including promotional expenses, as incurred. Advertising expenses for 2013, 2012 and 2011 were $1.0 million, $0.7 million and $1.0 million, respectively.

Income Taxes

We use the asset and liability method of accounting for income taxes. Under this method, deferred tax assets and liabilities are determined based on differences between the financial statement carrying amount and the tax basis of assets and liabilities and are measured using enacted tax rates and laws that will be in effect when the differences are expected to reverse. A valuation allowance is provided when it is more-likely-than-not that some portion or all of a deferred tax asset will not be realized. We account for uncertain tax positions using a “more-likely-than-not” threshold for recognizing and resolving uncertain tax positions. A recognized tax position is then measured at the largest amount of benefit that is greater than fifty percent likely of being realized upon settlement. Interest and penalties related to uncertain tax positions are included in the income tax provision (benefit) and classified with the related liability on the consolidated balance sheets.

Foreign Currency

Our functional and reporting currency is the U.S. dollar. The assets and liabilities of our subsidiaries that have a functional currency other than the U.S. dollar are translated into U.S. dollars at the exchange rate prevailing at the balance sheet date with the results of operations of subsidiaries translated at the average exchange rate for the reporting period. The cumulative foreign currency translation adjustment is recorded as a component of accumulated other comprehensive income in shareholders’ equity.

Transactions in foreign currencies are translated into the functional currency of the relevant subsidiary at the rate of exchange prevailing at the date of the transaction. Any monetary assets and liabilities arising from these transactions are translated into the relevant functional currency at exchange rates prevailing at the balance sheet date or on settlement. Resulting gains and losses are recorded in foreign currency loss in our consolidated statements of income.

Financing Costs

Deferred financing costs are reported at cost, less accumulated amortization and the related amortization expense is included in interest expense, net in our consolidated statements of income. The carrying amount of debt includes any related unamortized original issue discount.

Contingencies

From time to time, we may become involved in claims and other legal matters arising in the ordinary course of business. We record accruals for loss contingencies to the extent that we conclude that it is probable that a liability has been incurred and the amount of the related loss can be reasonably estimated. Legal fees and other expenses related to litigation are expensed as incurred and included in selling, general and administrative expenses.

Use of Estimates

The preparation of financial statements in conformity with U.S. generally accepted accounting principles, or GAAP, requires management to make estimates and assumptions that affect the amounts and disclosures reported in the consolidated financial statements and accompanying notes. Management bases its estimates on historical experience and on assumptions believed to be reasonable under the circumstances. Actual results could differ materially from those estimates.

Net Income per Ordinary Share

Basic net income per ordinary share is based on the weighted-average number of ordinary shares outstanding. Diluted net income per ordinary share is based on the weighted-average number of ordinary shares outstanding and potentially dilutive ordinary shares outstanding. Basic and diluted net income per ordinary share were computed as follows (in thousands, except per share amounts):



	Year Ended December 31,
	2013		2012		2011
Numerator:
Income from continuing operations	$	216,312	$	261,149	$	124,984
Income from discontinued operations	—		27,437		—
Net income	$	216,312	$	288,586	$	124,984
Denominator:
Weighted-average ordinary shares - basic	58,298		56,643		41,499
Dilutive effect of employee equity incentive and purchase plans	1,772		1,536		2,715
Dilutive effect of warrants	1,499		2,016		2,584
Weighted-average ordinary shares - diluted	61,569		60,195		46,798

Basic income per ordinary share:
Income from continuing operations	$	3.71	$	4.61	$	3.01
Income from discontinued operations	—		0.48		—
Net income	$	3.71	$	5.09	$	3.01
Diluted income per ordinary share:
Income from continuing operations	$	3.51	$	4.34	$	2.67
Income from discontinued operations	—		0.45		—
Net income	$	3.51	$	4.79	$	2.67

Potentially dilutive ordinary shares from employee equity plans and warrants are determined by applying the treasury stock method to the assumed exercise of warrants and share options, the assumed vesting of outstanding restricted stock units, or RSUs, and the assumed issuance of ordinary shares under our employee stock purchase plan. The following table represents the weighted-average ordinary shares that were excluded from the computation of diluted net income per ordinary share for the periods presented because including them would have an anti-dilutive effect (in thousands):



	Year Ended December 31,
	2013	2012	2011
Options to purchase ordinary shares and RSUs	1,584	1,506	1,038

All references to “ordinary shares” in the discussion and tables above refer to Jazz Pharmaceuticals plc’s ordinary shares with respect to the years ended December 31, 2013 and 2012 and to Jazz Pharmaceuticals, Inc.’s common stock with respect to the year ended December 31, 2011. Our earnings per share in the year ended December 31, 2011 was not impacted by the Azur Merger in 2012 since each share of Jazz Pharmaceuticals, Inc. common stock issued and outstanding immediately prior to the effective time of the Azur Merger was canceled and automatically converted into and became the right to receive one ordinary share upon the consummation of the Azur Merger.

Share-Based Compensation

We account for compensation cost for all share-based awards at fair value on the date of grant. The fair value is recognized as expense over the service period, net of estimated forfeitures, using the straight-line method. The estimation of share-based awards that will ultimately vest requires judgment, and to the extent actual results or updated estimates differ from current estimates, such amounts will be recorded as a cumulative adjustment in the period estimates are revised. We primarily consider historical experience when estimating expected forfeitures.

Recent Accounting Pronouncements

In July 2013, the Financial Accounting Standards Board, or the FASB, issued Accounting Standards Update, or ASU, No. 2013-11, “Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists”, or ASU No. 2013-11, which concludes that, under certain circumstances, unrecognized tax benefits should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward. ASU No. 2013-11 will be effective for us beginning January 1, 2014. We do not anticipate that the adoption of this standard will have a material impact on our financial position.

In March 2013, the FASB issued ASU No. 2013-05, “Parent’s Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity”, or ASU No. 2013-05. The objective of ASU No. 2013-05 is to resolve the diversity in practice regarding the release into net income of the cumulative translation adjustment upon derecognition of a subsidiary or group of assets within a foreign entity. ASU No. 2013-05 will be effective for us beginning January 1, 2014. We do not anticipate that the adoption of this standard will have a material impact on our results of operations or financial position, absent any material transactions involving the derecognition of subsidiaries or groups of assets within a foreign entity.

Fair Value Measurement

12 Months Ended

Dec. 31, 2013

Fair Value Disclosures [Abstract]

Fair Value Measurement

Cash and cash equivalents consisted of the following:



	December 31, 2013
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Estimated Fair Value		Cash and Cash Equivalents
Cash	$	495,990	$	—	$	—	$	495,990	$	495,990
Time deposits	140,514		—		—		140,514		140,514
Totals	$	636,504	$	—	$	—	$	636,504	$	636,504


	December 31, 2012
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Estimated Fair Value		Cash and Cash Equivalents
Cash	$	343,548	$	—	$	—	$	343,548	$	343,548
Money market funds	43,648		—		—		43,648		43,648
Totals	$	387,196	$	—	$	—	$	387,196	$	387,196

Cash equivalents are considered available-for-sale. We use the specific-identification method for calculating realized gains and losses on securities sold and include them in interest expense, net in the consolidated statements of income. Proceeds from sales of available-for-sale securities in 2012 were $81.2 million and were used to partially fund the EUSA Acquisition. Gross realized gains and losses in 2012 were insignificant. All available-for-sale securities held as of December 31, 2013 and 2012 were cash equivalents.

The following table summarizes, by major security type, our available-for-sale securities that are measured at fair value on a recurring basis and are categorized using the fair value hierarchy (in thousands):



	December 31, 2013				December 31, 2012
	Significant Other Observable Inputs (Level 2)		Total Estimated Fair Value		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Unobservable Inputs (Level 3)		Total Estimated Fair Value
Assets:
Available-for-sale securities
Time deposits	$	140,514	$	140,514	$	—	$	—	$	—
Money market funds	—		—		43,648		—		43,648
Totals	$	140,514	$	140,514	$	43,648	$	—	$	43,648
Liabilities:
Contingent consideration	$	50,000	$	50,000	$	—	$	34,800	$	34,800

As of December 31, 2013, our available-for-sale securities included time deposits which were measured at fair value using Level 2 inputs and their carrying values were approximately equal to their fair values. As of December 31, 2012, our available-for-sale securities included money market funds which were measured at fair value using Level 1 inputs and their carrying values were approximately equal to their fair values. We reviewed trading activity and pricing for these investments as of each measurement date. Level 2 inputs, obtained from various third party data providers, represent quoted prices for similar assets in active markets, or these inputs were derived from observable market data, or if not directly observable, were derived from or corroborated by other observable market data. Level 1 inputs are quoted prices in active markets for identical assets or liabilities. There were no transfers between the different levels of the fair value hierarchy in 2013 or in 2012 except for the contingent consideration obligation as described below.

As part of the EUSA Acquisition, we agreed to make an additional contingent payment of $50.0 million in cash if Erwinaze achieved U.S. net sales of $124.5 million or greater in 2013. In 2012, the fair value measurement of this contingent consideration obligation was determined using unobservable Level 3 inputs. These inputs included the probability of 2013 U.S. net sales of Erwinaze equaling or exceeding the $124.5 million threshold and the discount rate. In 2013, Erwinaze U.S. net sales were greater than $124.5 million and as a result, we are obligated to make the payment of $50.0 million in the first quarter of 2014.

The change in fair value of the contingent consideration payable was as follows (in thousands):



	Level 3
Balance at December 31, 2012	$	34,800
Fair value adjustment recorded within selling, general and administrative expenses	15,200
Balance at December 31, 2013	$	50,000

As of December 31, 2013, the principal amount outstanding and estimated fair value of our term loans was $554.4 million and the carrying amount was $550.0 million. The fair value was determined using quotes from the administrative agent of our credit facility that are based on bid/ask prices of our term loan (Level 2). For additional information regarding our term loans please see Note 8.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Inventories

12 Months Ended

Dec. 31, 2013

Inventory Disclosure [Abstract]

Inventories

Inventories consisted of the following (in thousands):



	December 31,
	2013		2012
Raw materials	$	4,900	$	4,979
Work in process	8,907		5,410
Finished goods	14,862		16,136
Total inventories	$	28,669	$	26,525

Inventories of $4.2 million previously classified as raw materials as of December 31, 2012 have been reclassified to work in process to conform to our current period presentation. Inventories included $0.2 million and $4.0 million related to acquisition accounting inventory fair value step-up as of December 31, 2013 and 2012, respectively.

Property and Equipment

12 Months Ended

Dec. 31, 2013

Property, Plant and Equipment [Abstract]

Property and Equipment

Property and equipment consisted of the following (in thousands):



	December 31,
	2013			2012
Computer software	$	7,960		$	4,292
Computer equipment	5,610			3,687
Leasehold improvements	4,587			3,899
Construction-in-progress	4,388			1,135
Furniture and fixtures	1,897			1,953
Machinery and equipment	417			94
Subtotal	24,859			15,060
Less accumulated depreciation and amortization	(10,613		)	(7,779		)
Property and equipment, net	$	14,246		$	7,281

Accrued Liabilities

12 Months Ended

Dec. 31, 2013

Payables and Accruals [Abstract]

Accrued Liabilities

Accrued liabilities

Accrued liabilities consisted of the following (in thousands):



	December 31,
	2013		2012
Rebates and other sales deductions	$	38,772	$	29,235
Employee compensation and benefits	31,829		24,900
Sales returns reserve	21,110		26,385
Royalties	6,082		3,271
Professional fees	5,675		2,163
Other	16,250		18,712
Total accrued liabilities	$	119,718	$	104,666

Goodwill and Intangible Assets

12 Months Ended

Dec. 31, 2013

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets

The gross carrying amount of goodwill was as follows (in thousands):



Balance at December 31, 2012	$	442,600
Foreign exchange	7,856
Balance at December 31, 2013	$	450,456

The gross carrying amounts and net book values of our intangible assets were as follows (in thousands):



	December 31, 2013								December 31, 2012
	Remaining Weighted- Average Useful Life (In years)	Gross Carrying Amount		Accumulated Amortization			Net Book Value		Gross Carrying Amount		Accumulated Amortization			Net Book Value
Acquired developed technologies	11.5	$	957,089	$	(179,225	)	$	777,864	$	930,834	$	(97,578	)	$	833,256
Trademarks	1.0	2,600		(2,327		)	273		2,600		(2,054		)	546
Total finite-lived intangible assets		959,689		(181,552		)	778,137		933,434		(99,632		)	833,802
Acquired IPR&D assets		34,259		—			34,259		36,150		—			36,150
Total intangible assets		$	993,948	$	(181,552	)	$	812,396	$	969,584	$	(99,632	)	$	869,952

Our two most significant intangible assets are related to Erwinaze/Erwinase, which we acquired in the EUSA Acquisition, and Prialt^® (ziconotide) intrathecal infusion, which we acquired in the Azur Merger. The net book values of these assets as of December 31, 2013 were $458.7 million and $199.5 million, respectively.

The increase in the gross carrying amount of intangible assets in 2013 reflects the positive impact of foreign currency exchange which is primarily due to the strengthening of the Euro against the U.S. dollar.

Based on finite-lived intangible assets recorded as of December 31, 2013, and assuming the underlying assets will not be impaired in the future and that we will not change the expected lives of the assets, future amortization costs were estimated as follows (in thousands):



Year Ending December 31,	Estimated Amortization Expense
2014	$	82,865
2015	76,816
2016	72,486
2017	72,395
2018	72,326
Thereafter	401,249
Total	$	778,137

In 2012, we sold the women’s health business, a component of the acquired Azur Pharma business. Intangible assets related to the women’s health business had a net book value of $41.4 million. Please see Note 18 for information regarding discontinued operations.

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

Long-Term Debt

12 Months Ended

Dec. 31, 2013

Debt Disclosure [Abstract]

Long-Term Debt

Amendment of Credit Facility and Term Loan Refinancing

In June 2012, Jazz Pharmaceuticals plc, as guarantor, and certain of its wholly owned subsidiaries, as borrowers, entered into a credit agreement providing for $475.0 million principal amount of term loans and a $100.0 million revolving credit facility. On June 13, 2013, we amended the credit agreement to provide for $557.2 million principal amount of new term loans and a $200.0 million revolving credit facility that replaced the $100.0 million revolving credit facility. We used a portion of the proceeds from these new term loans to refinance in full the $457.2 million aggregate principal amount of outstanding term loans under the credit agreement prior to the amendment. As a result of the June 2013 amendment, interest rate margins on the term loans and the revolving loans were reduced by 150 basis points.

Scheduled maturities with respect to the term loans principal outstanding as of December 31, 2013 were as follows (in thousands):



Year ending December 31,	Scheduled Term Loan Maturities
2014	$	5,572
2015	5,572
2016	5,572
2017	5,572
2018	532,114
Total	$	554,402

The 2013 refinancing of the term loans involved multiple lenders who were considered members of a loan syndicate. In determining whether the refinancing was to be accounted for as a debt extinguishment or modification, we considered whether the creditors remained the same or changed and whether the change in debt terms was substantial. The debt terms were considered substantially different if the present value of the cash flows of the term loans under the credit agreement, as amended, was at least 10% different from the present value of the remaining cash flows of the original term loans, or the 10% Test. We performed a separate 10% Test for each individual creditor participating in the loan syndication. The loans of creditors who did not participate in the refinanced term loans were accounted for as a debt extinguishment. When there was a change in principal balance for individual creditors, in applying the 10% Test, we used the cash flows related to the lowest common principal balance, or the Net Method. Under the Net Method, any principal in excess of a creditor’s reinvested principal balance was treated as a new, separate debt issuance, and any decrease in principal was treated as a partial extinguishment of debt.

For debt considered to be extinguished, the unamortized deferred financing costs and unamortized original issue discount associated with the extinguished debt were expensed. For debt considered to be modified, the unamortized deferred financing costs and unamortized original issue discount associated with the modified debt continue to be amortized, new creditor fees were capitalized and new third party fees were expensed. For new creditors, new creditor fees and new third party fees were capitalized. Deferred financing costs of $11.7 million and an original issue discount of $4.9 million were associated with the 2013 refinancing and are being amortized to interest expense using the interest method over the life of the term loans under the credit agreement.

As the borrowing capacity relating to each creditor under the revolving credit facility after giving effect to the June 2013 amendment was greater than that under the original revolving credit facility, unamortized deferred financing costs, new creditor fees and new third party fees, totaling $4.7 million, were associated with the new arrangement and were deferred and are being amortized to interest expense on a straight-line basis over the life of the facility. As of December 31, 2013, we had not borrowed under the revolving credit facility.

The refinancing resulted in a $3.7 million charge in 2013, which was comprised of $2.7 million related to the expensing of unamortized deferred financing costs and unamortized original issue discount associated with extinguished debt and $1.0 million related to new third party fees associated with modified debt.

As of December 31, 2013, the interest rate on the term loans outstanding under the credit agreement was 3.5%. Interest expense associated with these term loans is recorded using the interest method and includes non-cash interest related to the amortization of the debt discount and debt issuance costs. As of December 31, 2013, the effective interest rate on the term loans outstanding was 4.3%. As of December 31, 2013, the current portion of the carrying amount of the term loans outstanding was $5.6 million and the non-current portion was $544.4 million.

In 2011, we terminated a credit agreement and repaid a term loan in full and as a result, we recorded a loss on extinguishment of debt of $1.2 million, which consisted of a $0.8 million non-cash charge related to the write-off of unamortized debt issuance costs and a debt discount and the remainder related to a prepayment penalty and a termination fee.

On January 23, 2014, we entered into a second amendment to the credit agreement to provide for (i) a tranche of incremental term loans in the aggregate principal amount of $350.0 million, (ii) a tranche of term loans to refinance the $554.4 million aggregate principal amount of term loans previously outstanding under the amended credit agreement, or the prior term loans, in their entirety and (iii) a $425.0 million revolving credit facility that replaces the $200.0 million revolving credit facility. We used the proceeds from the incremental term loans and $300.0 million of loans under the revolving credit facility together with cash on hand, to purchase the Gentium ordinary stock and American Depositary Shares properly tendered and accepted for payment on the January 22, 2014 expiration of the initial tender offer period relating to the Gentium Acquisition. Please see Note 20 for additional information regarding this acquisition. The January 2014 amendment also reduced the interest rate margins on the terms loans by 25 basis points.

The term loans under the credit agreement, as amended in January 2014, mature on June 12, 2018 and the revolving credit facility terminates, and any loans outstanding thereunder become due and payable on, June 12, 2017.

The term loans under the credit agreement, as amended in January 2014, bear interest, at our option, at a rate equal to either the LIBOR, plus an applicable margin of 2.50% per annum (subject to a 0.75% LIBOR floor), or the prime lending rate, plus an applicable margin equal to 1.50% per annum (subject to a 1.75% prime rate floor). Borrowings under the new revolving credit facility bear interest, at our option, at a rate equal to either the LIBOR, plus an applicable margin of 2.50% per annum, or the prime lending rate, plus an applicable margin equal to 1.50% per annum, subject to reduction by 0.25% or 0.50% based upon our secured leverage ratio. The revolving credit facility has a commitment fee payable on the undrawn amount ranging from 0.25% to 0.50% per annum based upon our secured leverage ratio.

The borrowers’ obligations under the credit agreement, as amended in January 2014, and any hedging or cash management obligations entered into with a lender or an affiliate of a lender are guaranteed by us and certain of our subsidiaries and are secured by substantially all of our, the borrower’s and the subsidiary guarantors’ assets.

We may make voluntary prepayments of principal at any time without payment of a premium except that a 1% premium

would apply to any repricing of the term loans effected on or prior to July 23, 2014. We are required to make mandatory prepayments of the term loans (without payment of a premium) with (1) net cash proceeds from certain non-ordinary course asset sales (subject to reinvestment rights and other exceptions), (2) net cash proceeds from issuances of debt (other than certain permitted debt), (3) beginning with the fiscal year ending December 31, 2014, 50% of our excess cash flow as defined in the amended credit agreement (subject to decrease to 25% if our secured leverage ratio is equal to or less than 2.25 to 1.00 and greater than 1.25 to 1.00 or 0% if our secured leverage ratio is equal to or less than 1.25 to 1.00), and (4) casualty proceeds and condemnation awards (subject to reinvestment rights and other exceptions).

Principal repayments of the term loans are due quarterly beginning in March 2014 and are equal to 1.0% per annum of the original principal amount of $904.4 million with any remaining balance payable on the final maturity date.

The credit agreement contains customary representations and warranties and customary affirmative and negative covenants applicable to Jazz Pharmaceuticals plc and its restricted subsidiaries, including, among other things, restrictions on indebtedness, liens, investments, mergers, dispositions, prepayment of other indebtedness and dividends and other distributions. The credit agreement contains a financial covenant that requires Jazz Pharmaceuticals plc and its restricted subsidiaries to maintain a maximum secured leverage ratio. We were, as of December 31, 2013, and are currently in compliance with this financial covenant.

Deferred Revenue	12 Months Ended
Deferred Revenue	Dec. 31, 2013
Other Liabilities [Abstract]
Deferred Revenue	Deferred Revenue We have an agreement with UCB under which UCB has the right to market Xyrem for certain indications in various countries outside of the United States. We recognized contract revenues of $1.1 million during each of 2013, 2012, and 2011 relating to two upfront payments received from UCB in 2006 totaling $15.0 million. As of December 31, 2013, $6.8 million was recorded as deferred revenues related to this agreement, of which $1.1 million is a current liability. The deferred revenue balance is being recognized ratably through 2019.

Commitments and Contingencies

12 Months Ended

Dec. 31, 2013

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

Indemnification

In the normal course of business, we enter into agreements that contain a variety of representations and warranties and provide for general indemnification, including indemnification associated with product liability or infringement of intellectual property rights. Our exposure under these agreements is unknown because it involves future claims that may be made but have not yet been made against us. To date, we have not paid any claims or been required to defend any action related to these indemnification obligations.

We have agreed to indemnify our officers, directors and certain other employees for losses and costs incurred in connection with certain events or occurrences, including advancing money to cover certain costs, subject to certain limitations. The maximum potential amount of future payments we could be required to make under the indemnification obligations is unlimited; however, we maintain insurance policies that may limit our exposure and may enable us to recover a portion of any future amounts paid. Assuming the applicability of coverage, the willingness of the insurer to assume coverage, and subject to certain retention, loss limits and other policy provisions, we believe the fair value of these indemnification obligations is not significant. Accordingly, we have not recognized any liabilities relating to these obligations as of December 31, 2013 and December 31, 2012. No assurances can be given that the covering insurers will not attempt to dispute the validity, applicability, or amount of coverage without expensive litigation against these insurers, in which case we may incur substantial liabilities as a result of these indemnification obligations.

Lease and Other Commitments

We have noncancelable operating leases for our office buildings and we are obligated to make payments under noncancelable operating leases for automobiles used by our sales force.

Rent expense under all operating leases was as follows (in thousands):



	Year Ended December 31,
	2013		2012		2011
Rent expense	$	6,213	$	3,074	$	2,593

Future minimum lease payments under our noncancelable operating leases at December 31, 2013, were as follows (in thousands):



Year ending December 31,	Lease Payments
2014	$	9,760
2015	9,131
2016	6,415
2017	3,192
2018	681
Thereafter	130
Total	$	29,309

In 2013, we entered into a new operating lease agreement for additional office space in Palo Alto for a term of three years with an option to extend for one additional year and we amended and extended the operating lease for our existing Philadelphia office building for additional space for a term of five years.

As of December 31, 2013, we had $52.0 million of noncancelable purchase commitments due within one year, primarily related to agreements with third party manufacturers.

Legal Proceedings

We are involved in several legal proceedings, including the following matters:

Xyrem ANDA Matters: On October 18, 2010, we received a Paragraph IV Patent Certification notice, or Paragraph IV Certification, from Roxane Laboratories, Inc., or Roxane, that it had submitted an ANDA to the FDA requesting approval to market a generic version of Xyrem. Roxane’s Paragraph IV Certification alleged that all five patents then listed for Xyrem in the FDA’s publication “Approved Drug Products with Therapeutic Equivalence Evaluations,” or Orange Book, on the date of the Paragraph IV Certification are invalid, unenforceable or not infringed by Roxane’s proposed generic product. On November 22, 2010, we filed a lawsuit against Roxane in response to Roxane’s Paragraph IV Certification in the United States District Court for the District of New Jersey, or the District Court. We are seeking a permanent injunction to prevent Roxane from introducing a generic version of Xyrem that would infringe our patents. Additional patents covering Xyrem have issued since the original suit was filed, and cases involving these patents have been consolidated with the original action. In December 2013, the District Court permitted Roxane to amend its Answer in the consolidated case to allege additional equitable defenses, and the parties have been given additional time for discovery on those new defenses. Although no trial date for the consolidated case has been scheduled, based on the current scheduling order, we anticipate that trial in the consolidated case could occur as early as late in the fourth quarter of 2014. However, the actual timing of events in this litigation may be significantly earlier or later than contemplated by the scheduling order, and we cannot predict the timing or outcome of events in this litigation. In accordance with the Drug Price Competition and Patent Term Restoration Act of 1984, or the Hatch-Waxman Act, as a result of our having filed a timely lawsuit against Roxane, FDA approval of Roxane’s ANDA had been stayed until April 18, 2013, which was 30 months after our October 18, 2010 receipt of Roxane’s Paragraph IV Certification, but that stay has expired. We cannot predict the timing or outcome of this matter.

On December 10, 2012, we received a Paragraph IV Certification from Amneal Pharmaceuticals, LLC, or Amneal, that it had submitted an ANDA to the FDA requesting approval to market a generic version of Xyrem. Amneal’s Paragraph IV Certification alleged that seven patents listed for Xyrem in the Orange Book are not infringed by Amneal’s proposed generic product. Amneal’s Paragraph IV Certification further alleged that an eighth patent listed in the Orange Book for Xyrem is invalid. On December 13, 2012, we received a supplemental Paragraph IV Certification alleging that a ninth patent listed in the Orange Book for Xyrem is invalid. On January 18, 2013, we filed a lawsuit against Amneal in response to Amneal’s Paragraph IV Certifications in the District Court. An additional patent covering Xyrem issued since the original suit was filed and the case involving this patent has been consolidated with the original case. We are seeking a permanent injunction to prevent Amneal from introducing a generic version of Xyrem that would infringe our patents. In accordance with the Hatch-Waxman Act, as a result of having filed a timely lawsuit against Amneal, FDA approval of Amneal’s ANDA will be stayed until the earlier of (i) June 10, 2015, which is 30 months after our receipt of Amneal’s Paragraph IV Certification on December 10, 2012, or (ii) a District Court decision finding that the identified patents are invalid, unenforceable or not infringed. We cannot predict the timing or outcome of this matter.

On November 21, 2013, we received a Paragraph IV Certification from Par Pharmaceutical, Inc., or Par, that it had submitted an ANDA to the FDA requesting approval to market a generic version of Xyrem. Par’s Paragraph IV Certification alleged that ten patents listed in the Orange Book for Xyrem are invalid, unenforceable, and/or will not be infringed by Par’s proposed generic product. On December 27, 2013, we filed a lawsuit against Par in the United States District Court, in response to Par’s Paragraph IV notice. We are seeking a permanent injunction to prevent Par from introducing a generic version of Xyrem that would infringe our patents. In accordance with the Hatch-Waxman Act, as a result of having filed a timely lawsuit against Par, FDA approval of Par’s ANDA will be stayed until the earlier of (i) May 21, 2016, which is 30 months after our receipt of Par’s Paragraph IV Certification on November 21, 2013, or (ii) a District Court decision finding that the identified patents are invalid, unenforceable or not infringed. We cannot predict the timing or outcome of this matter.

FazaClo ANDA Matters: Azur Pharma received Paragraph IV Certifications from three generics manufacturers, Barr Laboratories, Inc., or Barr, Novel Laboratories, Inc., or Novel, and Mylan Pharmaceuticals, Inc., or Mylan, indicating that ANDAs had been filed with the FDA requesting approval to market generic versions of FazaClo^® (clozapine, USP) LD orally disintegrating clozapine tablets. Azur Pharma and CIMA Labs Inc., or CIMA, a subsidiary of Teva Pharmaceutical Industries Limited, or Teva, our licensor and the entity whose drug-delivery technology is incorporated into FazaClo LD, filed a lawsuit in response to each certification claiming infringement based on such certification against Barr on August 21, 2008, against Novel on November 25, 2008, and against Mylan on July 23, 2010. Each case was filed in the United States District Court for the District of Delaware. On July 6, 2011, CIMA, Azur Pharma and Teva, which had acquired Barr, entered into an agreement settling the patent litigation and Azur Pharma granted a sublicense to an affiliate of Teva of Azur Pharma’s rights to have manufactured, market and sell a generic version of both FazaClo LD and FazaClo HD, as well as an option for supply of authorized generic product. The sublicense for FazaClo LD commenced in July 2012, and the sublicense for FazaClo HD will commence in May 2015, or earlier upon the occurrence of certain events. Teva exercised its option for supply of an authorized generic product for FazaClo LD and launched the authorized generic product at the end of August 2012. The Novel and Mylan matters have been stayed pending reexamination of the patents in the lawsuits. In September 2013 and January 2014, reexamination certificates were issued for the two patents-in-suit, with the claims of the patents confirmed, and the parties have requested that the stay of litigation be lifted. We cannot predict the timing or outcome of this litigation.

Cutler Matter: On October 19, 2011, Dr. Neal Cutler, one of the original owners of FazaClo, filed a complaint against Azur Pharma and one of its subsidiaries, as well as Avanir Pharmaceuticals, Inc., or Avanir, in the California Superior Court in the County of Los Angeles, or the Superior Court. The complaint alleges that Azur Pharma and its subsidiary breached certain contractual obligations. Azur Pharma acquired rights to FazaClo from Avanir in 2007. The complaint alleges that as part of the acquisition of FazaClo, Azur Pharma’s subsidiary agreed to assume certain contingent payment obligations to Dr. Cutler. The complaint further alleges that certain contingent payments are due because revenue thresholds have been achieved, entitling Dr. Cutler to either a $10.5 million or $25.0 million contingent payment, plus unspecified punitive damages and attorneys’ fees. In March 2012, the Superior Court granted our petition to compel arbitration of the dispute in New York and stayed the Superior Court litigation. In July 2012, the arbitrator dismissed the arbitration on the grounds that the parties’ dispute falls outside of the scope of the arbitration clause in the applicable contract. That ruling was affirmed by the California Court of Appeal in January 2014, and the case was remanded to Superior Court. We cannot predict the timing or outcome of this litigation.

Shareholder Litigation Matter: In January 2014, we became aware of a purported class action lawsuit filed in the Southern District of New York in connection with the Gentium Acquisition. The lawsuit, captioned Xavion Jyles, Individually and on Behalf of All Others Similarly Situated v. Gentium S.P.A. et al., names Gentium, each of the Gentium’s directors, us and our Italian subsidiary as defendants. The lawsuit alleges, among other things, that Gentium’s directors breached their fiduciary duties to Gentium’s shareholders in connection with a tender offer agreement that Gentium entered into with us and our Italian subsidiary valuing Gentium ordinary shares and ADSs at $57.00 per share, and that we and our Italian subsidiary violated Sections 14(e) and 20(a) of the Exchange Act by allegedly overseeing Gentium’s preparation of an allegedly false and misleading Section 14D-9 Solicitation/Recommendation Statement. The lawsuit seeks, among other relief, class action status, rescission, and unspecified costs, attorneys’ fees and other expenses. We cannot predict the timing or outcome of this matter.

From time to time we are involved in legal proceedings arising in the ordinary course of business. We believe there is no other litigation pending that could have, individually or in the aggregate, a material adverse effect on our results of operations or financial condition.

Other Contingencies

We have not previously submitted pricing data for our two radiopharmaceutical products, ProstaScint and Quadramet, for Medicaid and 340B programs. We have been engaged in interactions with the Centers for Medicare and Medicaid Services, or CMS, and a trade group, the Council on Radionuclides and Radiopharmaceuticals, or CORAR, regarding the reporting of Medicaid pricing data and paying Medicaid rebates for radiopharmaceutical products. For ProstaScint, we plan to begin making any required reports when CMS provides guidance on this requirement and reporting methodology, which is currently expected in 2014. We sold Quadramet to a third party in December 2013, but have retained any liabilities related to sales of the product during prior periods. In addition to the discussions with CMS as part of CORAR, we have had separate discussions with CMS directly regarding Quadramet. We are currently unable to predict whether price reporting and rebates will be required for ProstaScint and Quadramet and if so, for what period they will be required. The initiation of any reporting of Medicaid pricing data for ProstaScint and Quadramet could result in retroactive 340B ceiling price liability for these two products as well as prospective 340B ceiling price obligations for ProstaScint. We are currently unable to reasonably estimate an amount or range of a contingent loss. Any material liability resulting from radiopharmaceutical price reporting would negatively impact our financial results.

Shareholders' Equity

12 Months Ended

Dec. 31, 2013

Stockholders' Equity Note [Abstract]

Shareholders' Equity

Shareholders’ Equity

Share Repurchase Program

In May 2013, our board of directors authorized a share repurchase program pursuant to which we may repurchase a number of ordinary shares having an aggregate repurchase price of up to $200 million, exclusive of any brokerage commissions. The authorization became effective immediately and has no set expiration date. Under this authorization, we may repurchase our ordinary shares through open market purchases, privately negotiated purchases or a combination of these transactions. The timing and amount of repurchases will depend on a variety of factors, including the price of our ordinary shares, alternative investment opportunities, restrictions under the amended credit agreement, corporate and regulatory requirements and market conditions. Share repurchases may be suspended or discontinued at any time without prior notice. We initiated purchases under this program in May 2013. In 2013, we spent a total of $136.5 million to repurchase 1.8 million of our ordinary shares at an average total purchase price, including commissions, of $74.67 per share. All ordinary shares repurchased by the company were canceled. As of December 31, 2013, the remaining amount authorized under the share repurchase program was $63.6 million.

Additional Paid-in Capital

In April 2013, the Irish High Court approved a $1.6 billion reduction of the share premium account of Jazz Pharmaceuticals plc to offset its accumulated deficit, with the resulting reserve to be treated as distributable reserves of our parent company. This transaction impacted our parent company balance sheet only and had no impact on our U.S. GAAP consolidated balance sheet.

Authorized But Unissued Ordinary Shares

We had reserved the following shares of authorized but unissued ordinary shares (in thousands):



	As of December 31, 2013
2011 Equity Incentive Plan	8,917
2007 Equity Incentive Plan	988
2007 Employee Stock Purchase Plan	704
Amended and Restated 2007 Non-Employee Directors Stock Option Plan	374
Amended and Restated Directors Deferred Compensation Plan	183
Exercise of warrants	1,552
Total	12,718

Warrants

As of December 31, 2013, we had ordinary shares issuable under the following warrants (in thousands):



Warrants Issued	Expiration Date	Ordinary Shares	Exercise Price
Warrants issued in 2008 in conjunction with registered direct public offering	July 20, 2014	604	$	7.37
Warrants issued in 2009 in conjunction with private placement	July 5, 2016	948	$	4.00
		1,552

The fair values of these warrants were recorded in shareholders’ equity when they were originally issued.

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

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+ Details

Comprehensive Income

12 Months Ended

Dec. 31, 2013

Comprehensive Income (Loss) Note [Abstract]

Comprehensive Income

Comprehensive income includes net income and all changes in shareholders’ equity during a period, except for those changes resulting from investments by shareholders or distributions to shareholders.

Accumulated Other Comprehensive Income

The components of accumulated other comprehensive income at December 31, 2013 and December 31, 2012 were as follows (in thousands):



	Foreign Currency Translation Adjustments		Total Accumulated Other Comprehensive Income
Balance at December 31, 2012	$	31,046	$	31,046
Other comprehensive income	25,107		25,107
Balance at December 31, 2013	$	56,153	$	56,153

During 2013, other comprehensive income reflects foreign currency translation adjustments which are primarily due to the strengthening of the Euro against the U.S. dollar.

- Definition

The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income.

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+ Details

Share-Based Compensation

12 Months Ended

Dec. 31, 2013

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Share-Based Compensation

2011 Equity Incentive Plan

In connection with the Azur Merger, Jazz Pharmaceuticals, Inc.’s board of directors adopted the 2011 Equity Incentive Plan, or the 2011 Plan, in October 2011 and its stockholders approved the 2011 Plan at the special meeting of the stockholders held in December 2011 in connection with the Azur Merger. The 2011 Plan became effective immediately before the consummation of the Azur Merger and was assumed and adopted by us upon the consummation of the Azur Merger. The terms of the 2011 Plan provide for the grant of stock options, stock appreciation rights, restricted stock awards, RSUs, other stock awards, and performance awards that may be settled in cash, shares, or other property. All of the grants under the 2011 Plan were granted to employees and vest ratably over service periods of 4 years and expire no more than 10 years after the date of grant. As of December 31, 2013, a total of 10,945,888 of our ordinary shares had been authorized for issuance under the 2011 Plan. In addition, the share reserve under the 2011 Plan will automatically increase on January 1 of each year through January 1, 2022, by the least of (a) 4.5% of the total number of ordinary shares outstanding on December 31 of the preceding calendar year, (b) 5,000,000 shares, or (c) such lesser number of ordinary shares as determined by our board of directors. On January 1, 2014, the share reserve under the 2011 Plan automatically increased by 2,603,448 ordinary shares pursuant to this provision.

2007 Equity Incentive Plan

The 2007 Equity Incentive Plan, or the 2007 Plan, which was initially adopted by the Jazz Pharmaceuticals, Inc. board of directors and approved by the Jazz Pharmaceuticals, Inc. stockholders in connection with its initial public offering, was continued and assumed by us upon consummation of the Azur Merger. The 2007 Plan provided for the grant of incentive stock options, nonstatutory stock options, restricted stock awards, RSUs, stock appreciation rights, performance stock awards and other forms of equity compensation to employees, including officers, non-employee directors and consultants. Prior to the consummation of the Azur Merger, all of the grants under the 2007 Plan were granted to employees and vest ratably over service periods of three to five years and expire no more than 10 years after the date of grant. Effective as of the closing of the Azur Merger on January 18, 2012, the number of shares reserved for issuance under the 2007 Plan was set to 1,000,000 ordinary shares. The share reserve under the 2007 Plan will not automatically increase. Since the Azur Merger, all of the new grants under the 2007 Plan were granted to non-employee directors and vest ratably over service periods of one to three years and expire no more than 10 years after the date of grant.

2007 Employee Stock Purchase Plan

In 2007, Jazz Pharmaceuticals, Inc.’s employees became eligible to participate in the Employee Stock Purchase Plan, or ESPP. The ESPP was amended and restated by Jazz Pharmaceuticals, Inc.’s board of directors in October 2011 and approved by its stockholders in December 2011. The amended and restated ESPP became effective immediately prior to the effective time of the Azur Merger and was assumed by us upon the consummation of the Azur Merger. The amended and restated ESPP allows our eligible employee participants (including employees of any of a parent or subsidiary company if our board of directors designates such company as eligible to participate) to purchase our ordinary shares at a discount of 15% through payroll deductions. The ESPP consists of a fixed offering period of 24 months with four purchase periods within each offering period. The number of shares available for issuance under our ESPP during any six month purchase period is 175,000 shares. As of December 31, 2013, a total of 2,660,000 of our ordinary shares had been authorized for issuance under the ESPP. The share reserve under the ESPP will automatically increase on January 1 of each year through January 1, 2022, by the least of (a) 1.5% of the total number of ordinary shares outstanding on December 31 of the preceding calendar year, (b) 1,000,000 shares, or (c) such lesser number of ordinary shares as determined by our board of directors. Our compensation committee determined not to automatically increase the share reserve under the ESPP on January 1, 2014.

Amended and Restated 2007 Non-Employee Directors Stock Option Plan

The Amended and Restated 2007 Non-Employee Directors Stock Option Plan, or the 2007 Directors Option Plan, which was initially adopted by the Jazz Pharmaceuticals, Inc. board of directors and approved by the Jazz Pharmaceuticals, Inc. stockholders in connection with its initial public offering, was continued and assumed by us upon the consummation of the Azur Merger. Until October 2011, the 2007 Directors Option Plan provided for the automatic grant of nonstatutory stock options to purchase shares of Jazz Pharmaceuticals, Inc.’s common stock to its non-employee directors initially at the time any individual first became a non-employee director, which vest over three years, and then annually over their period of service on its board of directors, which vest over one year. On October 24, 2011, Jazz Pharmaceuticals, Inc.’s board of directors amended the 2007 Directors Option Plan to eliminate all future initial and annual automatic grants so that future automatic grants would not be made that would be subject to the excise tax imposed by Section 4985 of the Internal Revenue Code of 1986, as amended, in connection with the merger with Azur Pharma. Accordingly, all future stock option grants under the 2007 Directors Option Plan will be at the discretion of our board of directors. Since the date of the Azur Merger and as of the date of this report, our board of directors has approved one grant to a non-employee director under the 2007 Directors Option Plan. In addition, the 2007 Directors Option Plan provides the source of shares to fund distributions made prior to August 15, 2010 under the Directors Deferred Compensation Plan described below. As of December 31, 2013, a total of 777,713 of our ordinary shares had been authorized for issuance under the 2007 Directors Option Plan. The number of shares reserved for issuance under the 2007 Directors Plan automatically increases on each January 1, from January 1, 2008 through (and including) January 1, 2017, by the excess of (a) the number of shares subject to options granted, over (b) the number of shares added back to the share reserve, in each case, during the preceding calendar year under the 2007 Directors Plan; provided, that, for any year, the automatic increase may not exceed 200,000 shares and the board of directors may approve a lesser, or no, automatic increase. On January 1, 2014, the share reserve under the 2007 Directors Option Plan automatically increased by 60,000 ordinary shares pursuant to this provision.

Amended and Restated Directors Deferred Compensation Plan

In May 2007, the Jazz Pharmaceuticals, Inc. board of directors adopted the Directors Deferred Compensation Plan, or the Directors Deferred Plan, which was amended in December 2008 and was then amended and restated in August 2010, and which was continued and assumed by us upon consummation of the Azur Merger. The Directors Deferred Plan allows each non-employee director to elect to defer receipt of all or a portion of his or her annual retainer fees to a future date or dates. Amounts deferred under the Directors Deferred Plan are credited as shares of Jazz Pharmaceuticals, Inc.’s common stock (or our ordinary shares following the Azur Merger) to a phantom stock account, the number of which are based on the amount of the retainer fees deferred divided by the market value of Jazz Pharmaceuticals, Inc.’s common stock (or our ordinary shares following the Azur Merger) on the first trading day of the first open window period following the date the retainer fees are deemed earned. On the 10th business day following the day of separation from the board of directors or the occurrence of a change in control, or as soon thereafter as practical once the non-employee director has provided the necessary information for electronic deposit of the deferred shares, each non-employee director will receive (or commence receiving, depending upon whether the director has elected to receive distributions from his or her phantom stock account in a lump sum or in installments over time) a distribution of his or her phantom stock account, in our ordinary shares (i) reserved under the 2007 Directors Option Plan prior to August 15, 2010 and (ii) from a new reserve of 200,000 shares set up under the Directors Deferred Plan on August 15, 2010. Although we continue to maintain the Directors Deferred Plan, since the consummation of the Azur Merger we have not permitted and will not permit the non-employee directors to defer any annual retainer fees under the Directors Deferred Plan. We recorded no expense in 2013 and in 2012 related to retainer fees earned and deferred, and in 2011 we incurred expense of $0.4 million. As of December 31, 2013, 19,170 of our ordinary shares which were unissued related to retainer fees that were deferred under the Directors Deferred Plan.

Share-Based Compensation

The table below shows, for all share option grants, the weighted-average assumptions used in the Black-Scholes option pricing model and the resulting weighted-average grant date fair value of share options granted in each of the past three years:



	Year Ended December 31,
	2013			2012			2011
Grant date fair value	$	29.09		$	25.28		$	17.38
Volatility	58		%	64		%	72		%
Expected term (years)	4.4			4.6			5.2
Range of risk-free rates	0.5-1.4%			0.5-1.1%			0.0-2.7%
Expected dividend yield	—		%	—		%	—		%

Since 2012, we rely on a blend of the historical and implied volatilities of our own ordinary shares to determine expected volatility for share option grants because our trading history exceeds the expected term of the share options. Prior to 2012, we used a blend of the historical volatility and implied volatility of our ordinary shares, as well as the historical volatility of a peer group, to determine expected volatility for share option grants, and we used the implied volatility of our ordinary shares for grants under our ESPP. We included consideration of the historical volatility of a peer group to estimate expected volatility for share option grants since the trading history of our ordinary shares was less than the expected term of the share options. In addition, we use a single volatility estimate for each share option grant. The weighted average volatility is determined by calculating the weighted average of volatilities for all share options granted in a given year.

The expected term of share option grants represents the weighted-average period the awards are expected to remain outstanding and our estimates were based on historical exercise data. The risk-free interest rate assumption was based on zero coupon U.S. Treasury instruments whose term was consistent with the expected term of our share option grants. The expected dividend yield assumption was based on our history and expectation of dividend payouts.

Share-based compensation expense in continuing operations related to share options, RSUs, ordinary shares credited to the directors’ phantom share accounts and grants under our ESPP was as follows (in thousands):



	Year Ended December 31,
	2013			2012			2011(1)
Selling, general and administrative	$	35,674		$	18,950		$	15,592
Research and development	6,673			2,640			4,488
Cost of product sales	2,204			1,416			624
Total share-based compensation expense, pre-tax	44,551			23,006			20,704
Tax benefit from share-based compensation expense	(13,822		)	(7,499		)	—
Total share-based compensation expense, net of tax	$	30,729		$	15,507		$	20,704

_________________________


(1)	Includes expense of $7.3 million related to the acceleration of vesting in December 2011 of certain non-qualified share options held by 17 executives and non-employee directors in connection with the Azur Merger, of which $6.9 million was recorded in selling, general and administrative and $0.4 million was recorded in research and development.

We realized tax benefits related to share option exercises of $6.7 million and $18.3 million in 2013 and 2012, respectively, and none in 2011.

Share Options

The following table summarizes information as of December 31, 2013 and activity during 2013 related to our share option plans:



	Shares Subject to Outstanding Options (In thousands)		Weighted- Average Exercise Price		Weighted- Average Remaining Contractual Term (Years)	Aggregate Intrinsic Value (In thousands)
Outstanding at January 1, 2013	4,178		$	32.21
Options granted	1,348		62.46
Options exercised	(904	)	23.13
Options forfeited	(316	)	46.44
Options expired	—		—
Outstanding at December 31, 2013	4,306		42.54		7.9	$	361,807
Vested and expected to vest at December 31, 2013	3,988		41.53		7.8	339,073
Exercisable at December 31, 2013	1,590		26.09		6.6	159,704

Aggregate intrinsic value shown in the table above is equal to the difference between the exercise price of the underlying share options and the fair value of our ordinary shares for share options that were in the money. The aggregate intrinsic value changes based on the fair market value of our ordinary shares. The aggregate intrinsic value of share options exercised was $46.0 million, $106.5 million and $33.5 million, during 2013, 2012 and 2011, respectively. We issued new ordinary shares upon exercise of share options.

As of December 31, 2013, total compensation cost not yet recognized related to unvested share options was $53.7 million, which is expected to be recognized over a weighted-average period of 2.6 years. As of December 31, 2013, total compensation cost not yet recognized related to grants under the ESPP was $3.0 million, which is expected to be recognized over a weighted-average period of less than one year.

Restricted Stock Units

In 2013, we granted RSUs covering an equal number of our ordinary shares to employees with a weighted-average grant date fair value of $61.80. The fair value of RSUs is determined on the date of grant based on the market price of our ordinary shares as of that date. The fair value of the RSUs is recognized as expense ratably over the vesting period of four years. In 2013, 222,000 RSUs were released with 146,000 ordinary shares issued and 76,000 ordinary shares withheld for tax purposes.

As of December 31, 2013, total compensation cost not yet recognized related to unvested RSUs was $42.8 million, which is expected to be recognized over a weighted-average period of 2.8 years.

The following table summarizes information as of December 31, 2013 and activity during 2013 related to our RSUs:



	Number of RSUs (in thousands)		Weighted- Average Grant-Date Fair Value		Weighted- Average Remaining Contractual Term (Years)	Aggregate Intrinsic Value (In thousands)
Outstanding at January 1, 2013	956		$	49.04
RSUs granted	585		61.80
RSUs released	(222	)	49.04
RSUs forfeited	(155	)	50.40
RSUs expired	—		—
Outstanding at December 31, 2013	1,164		55.28		1.6	$	147,333

Segment and Other Information

12 Months Ended

Dec. 31, 2013

Segment Reporting, Disclosure of Other Information about Entity's Reportable Segments [Abstract]

Segment and Other Information

Our operating segment is reported in a manner consistent with the internal reporting provided to the chief operating decision maker or, CODM. Our CODM has been identified as our chief executive officer. We have determined that we operate in one business segment, which is the development and commercialization of specialty pharmaceutical products. The following table presents a summary of total revenues (in thousands):



	Year Ended December 31,
	2013		2012		2011
Xyrem	$	569,113	$	378,663	$	233,348
Erwinaze	174,251		72,083		—
Prialt	27,103		26,360		—
Psychiatry	49,226		76,489		33,170
Other	45,705		26,932		—
Product sales, net	865,398		580,527		266,518
Royalties and contract revenues	7,025		5,452		5,759
Total revenues	$	872,423	$	585,979	$	272,277

The following table presents a summary of total revenues attributed to geographic sources (in thousands):



	Year Ended December 31,
	2013		2012		2011
United States	$	792,518	$	538,219	$	265,718
Europe	61,843		38,590		6,224
All other	18,062		9,170		335
Total revenues	$	872,423	$	585,979	$	272,277

The following table presents a summary of the percentage of total revenues from customers that represented more than 10% of our total revenues:



	Year Ended December 31,
	2013		2012		2011
Express Scripts	65	%	64	%	85	%
Accredo	16	%	N/A		N/A

The following table presents total long-lived assets by location (in thousands):



	December 31,
	2013		2012
Ireland	$	5,799	$	2,437
United States	7,734		4,451
Other	713		393
Total long-lived assets (1)	$	14,246	$	7,281

_________________________


(1)	Long-lived assets consist of property and equipment.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

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+ Details

Income Taxes

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Income Taxes

The components of income from continuing operations before the income tax provision (benefit) were as follows (in thousands):



	Year Ended December 31,
	2013			2012			2011
Republic of Ireland	$	186,903		$	(73,949	)	$	—
United States	132,855			250,348			124,984
Other	(11,808		)	956			—
Total	$	307,950		$	177,355		$	124,984

The following table sets forth the details of the income tax provision (benefit) (in thousands):



	Year Ended December 31,
	2013			2012			2011
Current
Republic of Ireland	$	17,089		$	(10,733	)	$	—
United States	71,964			33,387			—
Other	12,682			7,414			—
Total current income tax	101,735			30,068			—

Deferred
Republic of Ireland	8,353			(315		)	—
United States	(3,513		)	(103,932		)	—
Other	(14,937		)	(9,615		)	—
Total deferred income tax provision (benefit)	(10,097		)	(113,862		)	—
Total income tax provision (benefit)	$	91,638		$	(83,794	)	$	—

During 2013, we recognized an income tax provision of $91.6 million related to tax arising on income in Ireland, the United States and certain other foreign jurisdictions, certain uncertain tax positions and various expenses not deductible for tax purposes. During 2012, we recognized an income tax benefit of $83.8 million which resulted primarily from our reversal of a valuation allowance on most of our U.S. federal and state deferred tax assets, as described below. As discussed in Note 1, in January 2012, the businesses of Jazz Pharmaceuticals, Inc. and Azur Pharma were combined in a merger transaction accounted for as a reverse acquisition and the combined company changed its domicile from the United States to Ireland. During 2011, we had operations only in the United States and made no provision for income taxes due to our utilization of federal net operating loss carryforwards, or NOLs, to offset both regular taxable income and alternative minimum taxable income and to our utilization of deferred state tax benefits for which the related deferred tax assets were offset by a valuation allowance.

The effective tax rate for 2013 of 29.8% was higher than the Irish statutory rate of 12.5% primarily due to income taxable at a rate higher than the Irish statutory rate, certain uncertain tax positions, current year losses in some jurisdictions for which no tax benefit is available, and various expenses not deductible for tax purposes, partially offset by benefits from certain originating income tax credits. In 2012, following the Azur Merger and the change in the combined company’s domicile, the statutory income tax rate changed from the U.S. rate of 35.0% to the Irish rate of 12.5%. In June 2012, we completed the EUSA Acquisition, which further expanded our global operations. The 2012 effective income tax rate on continuing activities before utilization of NOLs and tax credit carryforwards and release in valuation allowance in 2012 of 42.5% was higher than the Irish statutory rate of 12.5% due to a number of factors, including income taxable at a rate higher than the Irish statutory rate, losses in certain tax jurisdictions for which no tax benefit is available and various expenses not deductible for tax purposes. The decrease in the effective tax rate in 2013 compared to 2012 was primarily due to changes in income mix among the various jurisdictions in which we operate as well as higher taxes in 2012 relating to acquisition restructuring. We are currently paying taxes in Ireland, the United States and certain other foreign jurisdictions where we have operations and either all NOLs have been utilized, or are restricted as a result of the Azur Merger.

A reconciliation of income taxes at the statutory income tax rate to our effective income tax rate was as follows (in thousands):



	Year Ended December 31,
	2013			2012			2011
Statutory income tax rate	12.5		%	12.5		%	35.0		%

Income tax provision at statutory rate	$	38,494		22,169			43,744
Acquisition-related costs	—			763			3,552
Research and other tax credits	(5,957		)	(100		)	(1,323		)
Non-deductible share-based compensation	2,497			873			670
Foreign income tax rate differential	31,651			52,066			—
Change in unrecognized tax benefits	8,685			2,249			—
Prior period adjustments	3,375			(2,524		)	—
Change in valuation allowance	3,220			(159,158		)	(46,996		)
Non-deductible contingent consideration	5,320			—			—
Other	4,353			(132		)	353
Income tax provision (benefit)	$	91,638		$	(83,794	)	$	—
Effective income tax rate	29.8		%	(47.2		)%	—		%

In 2013, the change in valuation allowance was $3.2 million. In 2012, the change in valuation allowance of $159.2 million was comprised of NOLs and tax credit carryforwards of $55.0 million and a release in valuation allowance of $104.2 million as described below.

Deferred income taxes reflect the tax effects of NOLs and tax credit carryforwards and the net temporary differences between the carrying amounts of assets and liabilities for financial reporting and the amounts used for income tax purposes using currently enacted tax rates and regulations that are expected to be in effect when the differences are expected to be recovered or settled.

Significant components of our net deferred tax assets/(liabilities) were as follows (in thousands):



	December 31,
	2013			2012
Deferred tax assets:
Net operating loss carryforwards	$	71,364		$	71,636
Tax credit carryforwards	11,374			6,034
Intangible assets	10,733			13,940
Share-based compensation	8,116			3,875
Accruals	30,730			32,594
Deferred revenue and other	9,252			13,797
Total deferred tax assets	141,569			141,876
Valuation allowance	(20,691		)	(17,471		)
Net deferred tax assets	120,878			124,405
Deferred tax liabilities:
Acquired intangible assets	(176,576		)	(191,341		)
Other	(10,848		)	(1,069		)
Net deferred tax liabilities	$	(66,546	)	$	(68,005	)

The following table presents the breakdown between current and non-current deferred tax assets/(liabilities) (in thousands):



	Year Ended December 31,
	2013			2012
Current deferred tax assets	$	33,613		$	35,813
Current deferred tax liabilities	(6,259		)	(275		)
Non-current deferred tax assets	74,597			74,850
Non-current deferred tax liabilities	(168,497		)	(178,393		)
Net deferred tax liabilities	$	(66,546	)	$	(68,005	)

As of December 31, 2013, we had NOL carryforwards and tax credit carryforwards for U.S. federal income tax purposes of approximately $227.9 million and $18.5 million, respectively, available to reduce future income subject to income taxes. The NOL carryforwards are inclusive of $114.6 million from the EUSA Acquisition in 2012. The federal NOL carryforwards will expire, if not utilized, in the tax years 2016 to 2031, and the federal tax credits will expire, if not utilized, in the tax years 2017 to 2033. In addition, we had approximately $292.2 million of NOL carryforwards and $2.6 million of tax credit carryforwards as of December 31, 2013 available to reduce future taxable income for state income tax purposes. The state NOL carryforwards will expire, if not utilized, in the tax years 2014 to 2032. The state tax credits have no expiration date. In addition, as of December 31, 2013, there were NOL carryforwards for income tax purposes of approximately $59.5 million and $4.3 million available to reduce future income subject to income taxes in the United Kingdom and Germany, respectively. The NOLs generated in the United Kingdom and Germany have no expiration period and we maintain a full valuation allowance against the associated deferred tax assets until sufficient positive evidence exists to support reversal.

Approximately $65.4 million of both the U.S. federal and state NOL carryforwards as of December 31, 2013 resulted from exercises of employee share options and certain sales by employees of shares issued under other employee equity compensation plans. We have not recorded the tax benefit of the deduction related to these exercises and sales as deferred tax assets on our balance sheet. When we realize the tax benefit as a reduction to taxable income in our tax returns, we will account for the tax benefit as a credit to shareholders’ equity rather than as a reduction of our income tax provision in our financial statements.

Valuation allowances require an assessment of both positive and negative evidence when determining whether it is more likely than not that deferred tax assets are recoverable. Such assessment is required on a jurisdiction by jurisdiction basis. Our valuation allowance was $20.7 million and $17.5 million as of December 31, 2013 and 2012, respectively, for certain U.S. state and foreign deferred tax assets which we maintain until sufficient positive evidence exists to support reversal. During the fourth quarter of 2012, we recognized an income tax benefit of $104.2 million relating to the reversal of a valuation allowance against substantially all of our U.S. federal and state deferred tax assets. Management determined that a valuation allowance was no longer needed on these deferred tax assets based on an assessment of the relative impact of all positive and negative evidence that existed at December 31, 2012, including an evaluation of cumulative income in recent years, future sources of taxable income exclusive of reversing temporary differences, and significant risks and uncertainties related to our business. We periodically evaluate the likelihood of the realization of deferred tax assets and will adjust such amounts in light of changing facts and circumstances including, but not limited to, future projections of taxable income, tax legislation, rulings by relevant tax authorities, the progress of tax audits and the regulatory approval of products currently under development.

Utilization of certain of our NOL and tax credit carryforwards in the United States is subject to annual limitation due to the ownership change limitations provided by Sections 382 and 383 of the Internal Revenue Code and similar state provisions. Such an annual limitation may result in the expiration of certain NOLs and tax credits before future utilization. We currently estimate that we have an annual limitation on the utilization of certain acquired federal NOLs of $28.6 million for each of the years 2014 to 2016, $11.9 million for 2017, and a combined total of $3.3 million for 2018 to 2026. In addition, as a result of the Azur Merger, we are subject to certain limitations under the Internal Revenue Code in relation to the utilization of U.S. NOLs to offset U.S. taxable income resulting from certain transactions.

Temporary differences related to investments in foreign subsidiaries totaled approximately $664.3 million and $604.2 million as of December 31, 2013 and 2012, respectively. In the event of the distribution of those earnings in the form of dividends, a sale of the subsidiaries, or certain other transactions, we may be liable for income taxes, subject to an adjustment, if any, for foreign tax credits and foreign withholding taxes payable to certain foreign tax authorities. As of December 31, 2013 it was not practicable to determine the amount of the income tax liability related to these investments.

We are required to recognize the financial statement effects of a tax position when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. As a result, we have established a liability for certain tax benefits which we judge may not be sustained upon examination. A reconciliation of our unrecognized tax benefits follows (in thousands):



	December 31,
	2013			2012			2011
Balance at the beginning of the year	$	7,288		$	3,764		$	4,852
Increases related to current year tax positions	14,308			3,492			242
Increases related to prior year tax positions	183			40			213
Decreases related to prior year tax positions	(142		)	(8		)	(1,543		)
Balance at the end of the year	$	21,637		$	7,288		$	3,764

The unrecognized tax benefits were included in other non-current liabilities and deferred tax assets, net, non-current in our consolidated balance sheet. Interest related to our unrecognized tax benefits is recorded in income tax provision (benefit) in our consolidated statements of income. As of December 31, 2013 and 2012, our accrued interest and penalties related to uncertain tax positions were not significant. Included in the balance of unrecognized tax benefits were potential benefits of $16.3 million and $6.3 million at December 31, 2013 and 2012, respectively, that, if recognized, would affect the effective tax rate on income. We do not anticipate that the amount of existing unrecognized tax benefits will significantly increase or decrease within the next 12 months.

Our major tax jurisdictions are Ireland, the U.S. and France. Because of our net operating loss and tax credit carryforwards, substantially all of our tax positions remain open to federal and state examination in the U.S. In France, tax periods open to examination include the periods 2010 to 2013. In Ireland, tax periods open to examination include the periods 2009 to 2013. Certain of our subsidiaries are currently under examination by the U.S. Internal Revenue Service in respect of periods from 2010 to 2012 and by the French tax authorities in respect of periods from 2010 to 2012.

Related Party Transactions	12 Months Ended
Related Party Transactions	Dec. 31, 2013
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions In 2013, we entered into an underwriting agreement with an underwriter and certain selling shareholders, pursuant to which the selling shareholders sold to the underwriter 5.4 million of our ordinary shares, resulting in aggregate gross proceeds to the selling shareholders of approximately $314.4 million, before deducting underwriting discounts, commissions and other offering expenses. The selling shareholders included entities affiliated with certain members of our board of directors and one of our directors. We did not receive any proceeds from the sale of our ordinary shares by the selling shareholders in the offering and, consistent with our obligations under existing registration rights agreements with those shareholders, we paid expenses of approximately $0.5 million in connection with the offering. In 2012, in connection with the Azur Merger, we assumed a lease for office space in Dublin, Ireland. The lease agreement was with Seamus Mulligan, the former Chief Executive Officer of Azur Pharma, who is a member of our board of directors. Rentals paid on this lease amounted to $0.3 million in 2012. In November 2012, we terminated this lease at a cost of $1.2 million, which was the carrying value of our above market lease liability. There was no resulting gain or loss on the lease termination. In 2012, we entered into an underwriting agreement with two underwriters and certain selling shareholders, pursuant to which the selling shareholders agreed to sell to the underwriters 7.9 million of our ordinary shares, resulting in aggregate gross proceeds to the selling shareholders of approximately $390.7 million. The selling shareholders included entities affiliated with certain members of our board of directors, four of our directors and four of our executive officers at the time of the agreement. We did not receive any proceeds from the sale of our ordinary shares by the selling shareholders in the offering, and we paid expenses of approximately $0.4 million in connection with this offering. In 2011, Azur Pharma entered into an agreement with Circ Pharma Limited/Circ Pharma Research and Development Limited, or Circ, companies controlled by Seamus Mulligan, whereby Azur Pharma obtained an option to license certain rights and assets in relation to Tramadol (a chronotherapeutic formulation) and to conduct certain development activities. Azur Pharma paid Circ $0.3 million for this option in 2011. In 2012, we terminated the agreement at no cost.

- 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 + Details

Restructuring

12 Months Ended

Dec. 31, 2013

Restructuring and Related Activities [Abstract]

Restructuring

Termination Benefits

In June 2012, we initiated a restructuring plan to re-align certain support functions across the company following the Azur Merger and the EUSA Acquisition. In connection with this restructuring, we incurred costs of severance for terminated employees as well as retention bonus costs for certain employees retained to assist with the transition process, which was completed in June 2013. The one-time termination benefits were recorded over the remaining service period where employees were required to stay through their termination date to receive the benefits. We recorded costs related to these one-time termination benefits of $1.0 million and $2.8 million in the years ended December 31, 2013 and 2012 respectively, within selling, general and administrative expenses in our consolidated statements of income. To date, we have incurred one-time termination benefit costs under this plan of $3.8 million. We do not expect to incur any additional one-time termination benefit costs in connection with this plan. There were no restructuring activities during 2011.

Facility Closure Costs

In connection with our restructuring plan, we vacated our Langhorne, Pennsylvania facility in June 2013. We incurred facility closure costs of $0.4 million in the year ended December 31, 2013 for the remaining operating lease obligations related to this facility, net of estimated sublease rentals that could be reasonably obtained. Facility closure costs are recorded within selling, general and administrative expenses in our consolidated statements of income. We do not expect to incur any additional facility closure costs in connection with this plan.

The following table summarizes the amounts related to restructuring for the year ended December 31, 2013 (in thousands):



	Termination Benefits			Facility Closure Costs			Total
Balance at December 31, 2012	$	1,227		$	—		$	1,227
Costs incurred during the period	1,045			412			1,457
Cash payments	(2,272		)	(160		)	(2,432		)
Balance at December 31, 2013	$	—		$	252		$	252

The balance at December 31, 2013 was included within accrued liabilities in our consolidated balance sheet.

Discontinued Operations

12 Months Ended

Dec. 31, 2013

Discontinued Operations and Disposal Groups [Abstract]

Discontinued Operations

Operations

In 2012, we sold the women’s health business, a component of the acquired Azur Pharma business, to Meda Pharmaceuticals Inc. and Meda Pharma, Sàrl, or collectively, Meda, for $97.6 million, including $2.6 million for certain inventory transferred to Meda upon the closing of the sale, less transaction costs of $3.7 million. As part of the transaction, Meda purchased six women’s health products from us and offered positions to approximately 60 of our employees who directly supported the women’s health business. We recorded a non-recurring gain on the sale of $35.2 million.

We decided to sell our women’s health business to concentrate our commercial efforts on our core products in our target therapeutic areas. The results of the women’s health business are included in income from discontinued operations in 2012. As the women’s health business was acquired in the Azur Merger, it is not included in the results for 2011. Goodwill was allocated to the divested women’s health business using the relative fair value method.

Net revenue and income from discontinued operations were as follows (in thousands):



	Year Ended December 31, 2012
Product sales, net	$	20,873

Loss from discontinued operations before income taxes (1)	$	(5,787	)
Income tax expense (1)	(2,020		)
Loss from discontinued operations, net of taxes	(7,807		)
Gain on sale of discontinued operations (2)	35,244
Income from discontinued operations, net of taxes	$	27,437

__________________________

(1) The income tax expense relates to profits generated by the women’s health business in 2012 which are attributable to the United States.

(2) The gain on sale of discontinued operations was not impacted by income taxes as the value attributable to the women’s health business was held in a non-taxable jurisdiction.

- Definition

The entire disclosure for the facts and circumstances leading to the completed or expected disposal, manner and timing of disposal, the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the segment in which the disposal group was reported, and the classification (whether sold or classified as held for sale) and carrying value of the assets and liabilities comprising the disposal group. Includes all disposal groups, including those classified as components of the entity (discontinued operations).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1436-107760

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1361-107760

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1474-107760

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1510-107760

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e957-107759

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e1020-107759

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e1012-107759

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 45
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=8077374&loc=d3e2443-110228

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6391110&loc=d3e2941-110230

+ Details

Employee Benefit Plans	12 Months Ended
Employee Benefit Plans	Dec. 31, 2013
Defined Contribution Pension and Other Postretirement Plans Disclosure [Abstract]
Employee Benefit Plans	Employee Benefit Plans We operate a number of defined contribution retirement plans. The costs of these plans are charged to the income statement in the period they are incurred. We recorded expense related to our defined contribution plans of $1.1 million and $0.3 million in the year ended December 31, 2013 and 2012, respectively, and none in 2011. In Ireland, we operate a defined contribution plan in which we contribute up to 8% of an employee’s eligible earnings. We recorded expense of $0.3 million in the year ended December 31, 2013 and none in 2012 and 2011 in connection with the contributions we made under the Irish defined contribution plan. In the United States, we provide a qualified 401(k) savings plan for our U.S. based employees. All U.S. based employees are eligible to participate, provided they meet the requirements of the plan. In 2013, we elected to match employee contributions under the 401(k) savings plan and recorded expense of $0.4 million. No such matching contributions were made prior to 2013. In the United Kingdom, we operate a defined contribution plan in which we contribute up to 12% of an employee’s eligible earnings. We recorded expense of $0.4 million and $0.2 million in the year ended December 31, 2013 and 2012, respectively, and none in 2011, in connection with contributions we made under the U.K. defined contribution plan. In France, we accrue for a potential liability which is payable if an employee retires. The accrued liability was $0.3 million as of December 31, 2013 and 2012.

Subsequent Event	12 Months Ended
Subsequent Event	Dec. 31, 2013
Subsequent Events [Abstract]
Subsequent Events [in process]	Subsequent Events Acquisition of Gentium On December 19, 2013, we entered into a definitive agreement with Gentium, or the Gentium tender offer agreement, pursuant to which we made a cash tender offer of $57.00 per share for all outstanding Gentium ordinary shares and American Depositary Shares, or ADSs. As of the expiration of the initial offering period on January 22, 2014, 12,244,156 Gentium ordinary shares and ADSs were properly tendered and not withdrawn in the tender offer. These ordinary shares and ADSs represented approximately 79% of Gentium’s issued and outstanding ordinary shares and ADSs and 69% of the fully diluted number of ordinary shares and ADSs (in each case without duplication for ordinary shares underlying ADSs). All properly tendered ordinary shares and ADSs as of such date were accepted for payment, which was made in accordance with the terms of the tender offer. Upon payment for the properly tendered ordinary shares and ADSs, we became the indirect majority shareholder of Gentium. Following the expiration of the initial offering period, and in accordance with the terms of the tender offer agreement, we commenced a subsequent offering period to acquire all remaining untendered ordinary shares and ADSs. The subsequent offering period expired on February 20, 2014 and we accepted and purchased an additional approximately 29% of the fully diluted Gentium ordinary shares and ADSs properly tendered during the subsequent offering period, resulting in total purchases pursuant to the tender offer of approximately 98% of the fully diluted number of Gentium ordinary shares and ADSs as of February 21, 2014. The acquisition cost of the total number of Gentium ordinary shares and ADSs we purchased pursuant to the tender offer was approximately $993 million. We intend to cause Gentium to seek the voluntary delisting of Gentium ADSs from the NASDAQ Stock Market, or NASDAQ, and the deregistration of Gentium ordinary shares and ADSs under the Exchange Act. We expect that there will not be an active trading market for outstanding ordinary shares and ADSs following the delisting. To finance this transaction, in January 2014, we amended our credit agreement to provide for $350.0 million principal amount of incremental term loans and a $425.0 million revolving credit facility. Please see Note 8 for further information regarding the credit agreement and the January 2014 amendments thereto. We used the proceeds from the incremental term loans and loans under the revolving credit facility, together with cash on hand, to purchase the Gentium ordinary shares and American Depositary Shares properly tendered and accepted for payment pursuant to the tender offer. As a result of the January 2014 amendment to the credit agreement, the interest rate margin on our existing term loans was reduced by 25 basis points. As of February 19, 2014, the interest rate on the outstanding term loans was 3.25% and on revolving loan borrowings was 2.66%. Gentium is a biopharmaceutical company focused on the development and manufacturing of therapies to treat and prevent a variety of rare diseases and conditions that currently have few or no treatment options, including orphan vascular diseases related to cancer treatments. In October 2013, the European Commission granted marketing authorization for Defitelio, Gentium’s lead product, for the treatment of severe hepatic veno-occlusive disease (VOD) in adults and children undergoing hematopoietic stem cell transplantation. We believe the acquisition will provide us with an opportunity to diversify our development and commercial portfolio and complement our clinical experience in hematology/oncology and our expertise in reaching targeted physicians who treat serious medical conditions. The acquisition of Gentium will be accounted for as a business combination using the acquisition method. We are in the process of determining fair values of the assets acquired and liabilities assumed in the business combination, and completing the required supplemental pro forma revenue and earnings information for this acquisition. We expect to include a preliminary determination of the acquisition consideration and detail of the assets acquired and liabilities assumed in our consolidated financial statements for the quarter ending March 31, 2014. Acquisition of Rights to JZP-110 (formerly known as ADX-N05) On January 13, 2014, we entered into a definitive agreement with Aerial BioPharma, LLC, or Aerial, under which we acquired certain assets related to JZP-110, a novel compound in clinical development for the treatment of excessive daytime sleepiness in patients with narcolepsy. Under the agreement, and in exchange for an upfront initial payment from us totaling $125.0 million, we acquired worldwide development, manufacturing and commercial rights to JZP-110, other than in certain countries in Asia where SK Biopharmaceuticals Co., Ltd, or SK, retains rights. Aerial and SK are eligible to receive milestone payments, in an aggregate amount of up $272.0 million, based on development, regulatory and sales milestones and tiered royalties from high single digits to mid-teens based on potential future sales. This acquisition will be accounted for as a purchase of IPR&D assets with no alternative future use. Accordingly, the $125.0 million upfront payment will be charged to research and development expense in the first quarter of 2014.

Quarterly Financial Data (Unaudited)

12 Months Ended

Dec. 31, 2013

Quarterly Financial Information Disclosure [Abstract]

Quarterly Financial Data (Unaudited)

The following interim financial information presents our 2013 and 2012 results of operations on a quarterly basis (in thousands, except per share amounts):



	2013
	March 31		June 30		September 30		December 31
Revenues	$	196,237	$	208,252	$	232,160	$	235,774
Gross margin (1)	167,432		181,533		206,134		208,153
Net income	43,425		42,185		75,409		55,293
Net income per share, basic	0.74		0.72		1.30		0.96
Net income per share, diluted	0.71		0.69		1.23		0.90



	2012
	March 31			June 30			September 30			December 31
Revenues (2)	$	102,530		$	124,231		$	175,515		$	183,703
Gross margin(1)(2)	93,708			110,714			141,501			156,179
Income from continuing operations	30,235			31,113			33,595			166,206
Income (loss) from discontinued operations	(2,554		)	(3,968		)	(386		)	34,345
Net income	27,681			27,145			33,209			200,551
Net income per share, basic	0.51			0.48			0.58			3.46
Net income per share, diluted	0.48			0.45			0.55			3.28

__________________________


(1)	Gross margin excludes amortization of acquired developed technology of $19.5 million, $19.3 million, $19.5 million and $20.5 million in the first, second, third and fourth quarters of 2013, respectively, and $10.7 million, $12.9 million, $19.7 million and $21.8 million in the first, second, third and fourth quarters of 2012, respectively.

(2)

In 2012, we sold our women’s health business. The women’s health business met the discontinued operations criteria in the third quarter of 2012. See Note 18 for information regarding discontinued operations. As a result, revenues and gross margin for the first two quarters of 2012 have been restated to reflect only our continuing operations. There was no effect on previously reported net income. Below is a reconciliation of the revenues and gross margin amounts as previously reported in our quarterly reports on Form 10-Q to the restated amounts reported above.



	2012
	March 31			June 30
Revenues, as previously reported	$	108,414		$	129,539
Less product sales from discontinued operations	(5,884		)	(5,308		)
Revenues, as adjusted	$	102,530		$	124,231

Gross margin, as previously reported	$	96,578		$	112,940
Less gross margin from discontinued operations	(2,870		)	(2,226		)
Gross margin, as adjusted	$	93,708		$	110,714

The tables above include the following unusual or infrequently occurring items:

•

As part of the EUSA Acquisition, we agreed to make an additional contingent payment of $50.0 million in cash if Erwinaze achieved U.S. net sales of $124.5 million or greater in 2013. In 2013, Erwinaze U.S. net sales were greater than $124.5 million and as a result, we are obligated to make the payment of $50.0 million in the first quarter of 2014. The change in fair value of the contingent consideration payable was $4.5 million, $3.4 million, $5.0 million and $2.3 million in the first, second, third and fourth quarters of 2013, respectively;


•	Upfront license fees of $4.0 million and $1.0 million in the first and third quarters of 2013, respectively;


•	A loss on extinguishment and modification of debt of $3.7 million in the second quarter of 2013;


•	Acquisition accounting inventory fair value step-up adjustments of $1.5 million, $1.1 million, $0.5 million and $0.7 million in the first, second, third and fourth quarters of 2013, respectively;


•	Transaction costs of $0.4 million and $4.4 million in the second and fourth quarters of 2013, respectively;

•

We completed the Azur Merger on January 18, 2012 and the EUSA Acquisition on June 12, 2012 and contributions of the acquired businesses to our total revenues from continuing operations were $18.4 million, $23.5 million, $59.9 million and $59.6 million in the first, second, third and fourth quarters of 2012, respectively, as measured from the date of each acquisition. The portion of gross margin and net income associated with the acquired businesses was not separately identifiable due to the integration with our operations;


•	A gain from the sale of our women’s health business of $35.2 million recorded in the fourth quarter of 2012;


•	A tax benefit of $104.2 million on the release of an income tax valuation allowance in the fourth quarter of 2012;


•	Acquisition accounting inventory fair value step-up adjustments in continuing operations of $1.3 million, $3.0 million, $10.3 million and $2.1 million in the first, second, third and fourth quarters of 2012, respectively; and


•	Transaction costs of $3.5 million and $8.9 million in the first and second quarters of 2012, respectively.

Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2013

Valuation and Qualifying Accounts [Abstract]

Valuation and Qualifying Accounts

(In thousands)



			Balance at beginning of period		Additions charged to costs and expenses			Other Additions		Deductions			Balance at end of period
For the year ended December 31, 2013
Allowance for doubtful accounts	(1	)	$	715	$	(4	)	$	—	$	(117	)	$	594
Allowance for sales discounts	(1	)	528		5,267			—		(5,417		)	378
Allowance for chargebacks	(1	)	2,536		21,047			—		(20,875		)	2,708
Deferred tax asset valuation allowance	(2	)	17,471		3,220			—		—			20,691

For the year ended December 31, 2012
Allowance for doubtful accounts	(1	)	$	50	$	678		$	—	$	(13	)	$	715
Allowance for sales discounts	(1	)	296		6,022			—		(5,790		)	528
Allowance for chargebacks	(1	)	20		13,072			—		(10,556		)	2,536
Deferred tax asset valuation allowance	(3)(4)		111,188		3,421			62,971		(160,109		)	17,471

For the year ended December 31, 2011
Allowance for doubtful accounts	(1	)	$	50	$	3		$	—	$	(3	)	$	50
Allowance for sales discounts	(1	)	420		3,604			—		(3,728		)	296
Allowance for chargebacks	(1	)	12		451			—		(443		)	20
Deferred tax asset valuation allowance	(4	)	155,519		—			—		(44,331		)	111,188

__________________________


(1)	Shown as a reduction of accounts receivable. Charges related to sales discounts and chargebacks are reflected as a reduction of revenue.


(2)	Additions to the deferred tax asset valuation allowance relate to movements on certain U.S. state and other foreign deferred tax assets where we continue to maintain a valuation allowance until sufficient positive evidence exists to support reversal.


(3)	Other additions to the deferred income tax asset valuation allowance resulted from the Azur Merger and the EUSA Acquisition.


(4)	Deductions to the deferred tax asset valuation allowance include movements relating to utilization of NOLs and tax credit carryforwards, release in valuation allowance and other movements including adjustments following finalization of tax returns.

Summary of Significant Accounting Policies (Policy)

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Basis Of Presentation

Basis of Presentation

Significant Risks And Uncertainties

Significant Risks and Uncertainties

Business Acquisitions

Concentrations Of Risk

Concentrations of Risk

We rely on certain sole suppliers for drug substance and certain sole manufacturing partners for certain of our marketed products and product candidates.

Cash Equivalents And Marketable Securities

Cash Equivalents and Marketable Securities

We consider all highly liquid investments, readily convertible to cash, that mature within three months or less from date of purchase to be cash equivalents.

Inventories

Property And Equipment

Property and Equipment

Goodwill And Intangible Assets

Goodwill

Intangible Assets

Revenue Recognition

Revenues are recognized when there is persuasive evidence that an arrangement exists, delivery has occurred, the price is fixed and determinable and collection is reasonably assured.

Product Sales, Net

Royalties and Contract Revenues

Cost Of Product Sales

Cost of Product Sales

Research And Development

Research and Development

Advertising Expenses

We expense the costs of advertising, including promotional expenses, as incurred. Advertising expenses for 2013, 2012 and 2011 were $1.0 million, $0.7 million and $1.0 million, respectively.

Use of Estimates

Net Income (Loss) Per Common Share

Net Income per Ordinary Share



	Year Ended December 31,
	2013		2012		2011
Numerator:
Income from continuing operations	$	216,312	$	261,149	$	124,984
Income from discontinued operations	—		27,437		—
Net income	$	216,312	$	288,586	$	124,984
Denominator:
Weighted-average ordinary shares - basic	58,298		56,643		41,499
Dilutive effect of employee equity incentive and purchase plans	1,772		1,536		2,715
Dilutive effect of warrants	1,499		2,016		2,584
Weighted-average ordinary shares - diluted	61,569		60,195		46,798

Basic income per ordinary share:
Income from continuing operations	$	3.71	$	4.61	$	3.01
Income from discontinued operations	—		0.48		—
Net income	$	3.71	$	5.09	$	3.01
Diluted income per ordinary share:
Income from continuing operations	$	3.51	$	4.34	$	2.67
Income from discontinued operations	—		0.45		—
Net income	$	3.51	$	4.79	$	2.67



	Year Ended December 31,
	2013	2012	2011
Options to purchase ordinary shares and RSUs	1,584	1,506	1,038

Stock-Based Compensation

Share-Based Compensation

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Schedule Of Net Income (Loss) Per Common Share

Basic and diluted net income per ordinary share were computed as follows (in thousands, except per share amounts):



	Year Ended December 31,
	2013		2012		2011
Numerator:
Income from continuing operations	$	216,312	$	261,149	$	124,984
Income from discontinued operations	—		27,437		—
Net income	$	216,312	$	288,586	$	124,984
Denominator:
Weighted-average ordinary shares - basic	58,298		56,643		41,499
Dilutive effect of employee equity incentive and purchase plans	1,772		1,536		2,715
Dilutive effect of warrants	1,499		2,016		2,584
Weighted-average ordinary shares - diluted	61,569		60,195		46,798

Basic income per ordinary share:
Income from continuing operations	$	3.71	$	4.61	$	3.01
Income from discontinued operations	—		0.48		—
Net income	$	3.71	$	5.09	$	3.01
Diluted income per ordinary share:
Income from continuing operations	$	3.51	$	4.34	$	2.67
Income from discontinued operations	—		0.45		—
Net income	$	3.51	$	4.79	$	2.67

Schedule Of Computation Of Diluted Net Income (Loss) Per Share Having Anti-Dilutive Effect

The following table represents the weighted-average ordinary shares that were excluded from the computation of diluted net income per ordinary share for the periods presented because including them would have an anti-dilutive effect (in thousands):



	Year Ended December 31,
	2013	2012	2011
Options to purchase ordinary shares and RSUs	1,584	1,506	1,038

Fair Value Measurement (Tables)

12 Months Ended

Dec. 31, 2013

Fair Value Disclosures [Abstract]

Schedule Of Available-For-Sale Securities

Cash and cash equivalents consisted of the following:



	December 31, 2013
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Estimated Fair Value		Cash and Cash Equivalents
Cash	$	495,990	$	—	$	—	$	495,990	$	495,990
Time deposits	140,514		—		—		140,514		140,514
Totals	$	636,504	$	—	$	—	$	636,504	$	636,504


	December 31, 2012
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Estimated Fair Value		Cash and Cash Equivalents
Cash	$	343,548	$	—	$	—	$	343,548	$	343,548
Money market funds	43,648		—		—		43,648		43,648
Totals	$	387,196	$	—	$	—	$	387,196	$	387,196

Schedule Of Available-For-Sale Investments Measured At Fair Value On Recurring Basis



	December 31, 2013				December 31, 2012
	Significant Other Observable Inputs (Level 2)		Total Estimated Fair Value		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Unobservable Inputs (Level 3)		Total Estimated Fair Value
Assets:
Available-for-sale securities
Time deposits	$	140,514	$	140,514	$	—	$	—	$	—
Money market funds	—		—		43,648		—		43,648
Totals	$	140,514	$	140,514	$	43,648	$	—	$	43,648
Liabilities:
Contingent consideration	$	50,000	$	50,000	$	—	$	34,800	$	34,800

Schedule Of Contingent Consideration Payable

The change in fair value of the contingent consideration payable was as follows (in thousands):



	Level 3
Balance at December 31, 2012	$	34,800
Fair value adjustment recorded within selling, general and administrative expenses	15,200
Balance at December 31, 2013	$	50,000

- Definition

Tabular disclosure of available-for-sale securities which includes, but is not limited to, changes in the cost basis and fair value, fair value and gross unrealized gain (loss), fair values by type of security, contractual maturity and classification, amortized cost basis, contracts to acquire securities to be accounted for as available-for-sale, debt maturities, transfers to trading, change in net unrealized holding gain (loss) net of tax, continuous unrealized loss position fair value, aggregate losses qualitative disclosures, other than temporary impairment (OTTI) losses or other disclosures related to available for sale securities.

+ References + Details

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 22
-Article 5

+ Details

Inventories (Tables)

12 Months Ended

Dec. 31, 2013

Inventory Disclosure [Abstract]

Components of Inventories

Inventories consisted of the following (in thousands):



	December 31,
	2013		2012
Raw materials	$	4,900	$	4,979
Work in process	8,907		5,410
Finished goods	14,862		16,136
Total inventories	$	28,669	$	26,525

Property and Equipment (Tables)

12 Months Ended

Dec. 31, 2013

Property, Plant and Equipment [Abstract]

Schedule Of Property And Equipment

Property and equipment consisted of the following (in thousands):



	December 31,
	2013			2012
Computer software	$	7,960		$	4,292
Computer equipment	5,610			3,687
Leasehold improvements	4,587			3,899
Construction-in-progress	4,388			1,135
Furniture and fixtures	1,897			1,953
Machinery and equipment	417			94
Subtotal	24,859			15,060
Less accumulated depreciation and amortization	(10,613		)	(7,779		)
Property and equipment, net	$	14,246		$	7,281

Accrued Liabilities (Tables)

12 Months Ended

Dec. 31, 2013

Payables and Accruals [Abstract]

Schedule of Accrued Liabilities

Accrued liabilities consisted of the following (in thousands):



	December 31,
	2013		2012
Rebates and other sales deductions	$	38,772	$	29,235
Employee compensation and benefits	31,829		24,900
Sales returns reserve	21,110		26,385
Royalties	6,082		3,271
Professional fees	5,675		2,163
Other	16,250		18,712
Total accrued liabilities	$	119,718	$	104,666

Goodwill and Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2013

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule Of Gross Carrying Amount Of Goodwill

The gross carrying amount of goodwill was as follows (in thousands):



Balance at December 31, 2012	$	442,600
Foreign exchange	7,856
Balance at December 31, 2013	$	450,456

Schedule Of Gross Carrying Amounts And Net Book Values Of Intangible Assets

The gross carrying amounts and net book values of our intangible assets were as follows (in thousands):



	December 31, 2013								December 31, 2012
	Remaining Weighted- Average Useful Life (In years)	Gross Carrying Amount		Accumulated Amortization			Net Book Value		Gross Carrying Amount		Accumulated Amortization			Net Book Value
Acquired developed technologies	11.5	$	957,089	$	(179,225	)	$	777,864	$	930,834	$	(97,578	)	$	833,256
Trademarks	1.0	2,600		(2,327		)	273		2,600		(2,054		)	546
Total finite-lived intangible assets		959,689		(181,552		)	778,137		933,434		(99,632		)	833,802
Acquired IPR&D assets		34,259		—			34,259		36,150		—			36,150
Total intangible assets		$	993,948	$	(181,552	)	$	812,396	$	969,584	$	(99,632	)	$	869,952

Schedule Of Estimated Future Amortization Costs



Year Ending December 31,	Estimated Amortization Expense
2014	$	82,865
2015	76,816
2016	72,486
2017	72,395
2018	72,326
Thereafter	401,249
Total	$	778,137

Long-Term Debt (Tables)

12 Months Ended

Dec. 31, 2013

Debt Disclosure [Abstract]

Schedule of maturities of long-term debt

Scheduled maturities with respect to the term loans principal outstanding as of December 31, 2013 were as follows (in thousands):



Year ending December 31,	Scheduled Term Loan Maturities
2014	$	5,572
2015	5,572
2016	5,572
2017	5,572
2018	532,114
Total	$	554,402

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2013

Commitments and Contingencies Disclosure [Abstract]

Schedule Of Rent Expense Under Operating Leases

Rent expense under all operating leases was as follows (in thousands):



	Year Ended December 31,
	2013		2012		2011
Rent expense	$	6,213	$	3,074	$	2,593

Schedule Of Future Minimum Lease Payments Under Noncancelable Operating Leases

Future minimum lease payments under our noncancelable operating leases at December 31, 2013, were as follows (in thousands):



Year ending December 31,	Lease Payments
2014	$	9,760
2015	9,131
2016	6,415
2017	3,192
2018	681
Thereafter	130
Total	$	29,309

Shareholders' Equity (Tables)

12 Months Ended

Dec. 31, 2013

Class of Stock Disclosures [Abstract]

Schedule of Authorized But Unissued Ordinary Shares

We had reserved the following shares of authorized but unissued ordinary shares (in thousands):



	As of December 31, 2013
2011 Equity Incentive Plan	8,917
2007 Equity Incentive Plan	988
2007 Employee Stock Purchase Plan	704
Amended and Restated 2007 Non-Employee Directors Stock Option Plan	374
Amended and Restated Directors Deferred Compensation Plan	183
Exercise of warrants	1,552
Total	12,718

Schedule of Ordinary Shares Issuable Under Warrants

As of December 31, 2013, we had ordinary shares issuable under the following warrants (in thousands):



Warrants Issued	Expiration Date	Ordinary Shares	Exercise Price
Warrants issued in 2008 in conjunction with registered direct public offering	July 20, 2014	604	$	7.37
Warrants issued in 2009 in conjunction with private placement	July 5, 2016	948	$	4.00
		1,552

- Definition

Tabular disclosure of an entity's stock, including par or stated value per share, number and dollar amount of share subscriptions, shares authorized, shares issued, shares outstanding, number and dollar amount of shares held in an employee trust, dividend per share, total dividends, share conversion features, par value plus additional paid in capital, the value of treasury stock and other information necessary to a fair presentation, and EPS information. Stock by class includes common, convertible, and preferred stocks which are not redeemable or redeemable solely at the option of the issuer. Includes preferred stock with redemption features that are solely within the control of the issuer and mandatorily redeemable stock if redemption is required to occur only upon liquidation or termination of the reporting entity. If more than one issue is outstanding, state the title of each issue and the corresponding dollar amount; dollar amount of any shares subscribed but unissued and the deduction of subscriptions receivable there from; number of shares authorized, issued, and outstanding.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 480
-SubTopic 10
-Section S99
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=27011957&loc=d3e177068-122764

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-Name Accounting Standards Codification
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 235
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-Paragraph 1
-Subparagraph (SX 210.4-08.(d),(e))
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-Name Accounting Standards Codification
-Topic 210
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 30
-Article 5

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 29
-Article 5

+ Details

- Definition

Tabular disclosure of warrants or rights issued. Warrants and rights outstanding are derivative securities that give the holder the right to purchase securities (usually equity) from the issuer at a specific price within a certain time frame. Warrants are often included in a new debt issue to entice investors by a higher return potential. The main difference between warrants and call options is that warrants are issued and guaranteed by the company, whereas options are exchange instruments and are not issued by the company. Also, the lifetime of a warrant is often measured in years, while the lifetime of a typical option is measured in months. Disclose the title of issue of securities called for by warrants and rights outstanding, the aggregate amount of securities called for by warrants and rights outstanding, the date from which the warrants or rights are exercisable, and the price at which the warrant or right is exercisable.

+ References + Details

Comprehensive Income (Tables)

12 Months Ended

Dec. 31, 2013

Comprehensive Income (Loss) Note [Abstract]

Components of Accumulated Other Comprehensive Income/(Loss)

The components of accumulated other comprehensive income at December 31, 2013 and December 31, 2012 were as follows (in thousands):



	Foreign Currency Translation Adjustments		Total Accumulated Other Comprehensive Income
Balance at December 31, 2012	$	31,046	$	31,046
Other comprehensive income	25,107		25,107
Balance at December 31, 2013	$	56,153	$	56,153

During 2013, other comprehensive income reflects foreign currency translation adjustments which are primarily due to the strengthening of the Euro against the U.S. dollar.

Share-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2013

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Schedule of Weighted-Average Assumptions Used in Black-Scholes Option Pricing Model and Resulting Weighted-Average Grant Date Fair Value of Share Options Granted



	Year Ended December 31,
	2013			2012			2011
Grant date fair value	$	29.09		$	25.28		$	17.38
Volatility	58		%	64		%	72		%
Expected term (years)	4.4			4.6			5.2
Range of risk-free rates	0.5-1.4%			0.5-1.1%			0.0-2.7%
Expected dividend yield	—		%	—		%	—		%

Schedule of Share-Based Compensation Expense Related to Share Options, RSUs, Ordinary Shares Credited to Directors' Phantom Share Accounts and Grants under ESPP



	Year Ended December 31,
	2013			2012			2011(1)
Selling, general and administrative	$	35,674		$	18,950		$	15,592
Research and development	6,673			2,640			4,488
Cost of product sales	2,204			1,416			624
Total share-based compensation expense, pre-tax	44,551			23,006			20,704
Tax benefit from share-based compensation expense	(13,822		)	(7,499		)	—
Total share-based compensation expense, net of tax	$	30,729		$	15,507		$	20,704

_________________________


(1)	Includes expense of $7.3 million related to the acceleration of vesting in December 2011 of certain non-qualified share options held by 17 executives and non-employee directors in connection with the Azur Merger, of which $6.9 million was recorded in selling, general and administrative and $0.4 million was recorded in research and development.

Schedule of Information and Activity Related to Share Option Plans Activity

The following table summarizes information as of December 31, 2013 and activity during 2013 related to our share option plans:



	Shares Subject to Outstanding Options (In thousands)		Weighted- Average Exercise Price		Weighted- Average Remaining Contractual Term (Years)	Aggregate Intrinsic Value (In thousands)
Outstanding at January 1, 2013	4,178		$	32.21
Options granted	1,348		62.46
Options exercised	(904	)	23.13
Options forfeited	(316	)	46.44
Options expired	—		—
Outstanding at December 31, 2013	4,306		42.54		7.9	$	361,807
Vested and expected to vest at December 31, 2013	3,988		41.53		7.8	339,073
Exercisable at December 31, 2013	1,590		26.09		6.6	159,704

Schedule of Information and Activity Related to RSUs Activity

The following table summarizes information as of December 31, 2013 and activity during 2013 related to our RSUs:



	Number of RSUs (in thousands)		Weighted- Average Grant-Date Fair Value		Weighted- Average Remaining Contractual Term (Years)	Aggregate Intrinsic Value (In thousands)
Outstanding at January 1, 2013	956		$	49.04
RSUs granted	585		61.80
RSUs released	(222	)	49.04
RSUs forfeited	(155	)	50.40
RSUs expired	—		—
Outstanding at December 31, 2013	1,164		55.28		1.6	$	147,333

Segment and Other Information (Tables)

12 Months Ended

Dec. 31, 2013

Segment Reporting, Disclosure of Other Information about Entity's Reportable Segments [Abstract]

Summary Of Total Revenues

The following table presents a summary of total revenues (in thousands):



	Year Ended December 31,
	2013		2012		2011
Xyrem	$	569,113	$	378,663	$	233,348
Erwinaze	174,251		72,083		—
Prialt	27,103		26,360		—
Psychiatry	49,226		76,489		33,170
Other	45,705		26,932		—
Product sales, net	865,398		580,527		266,518
Royalties and contract revenues	7,025		5,452		5,759
Total revenues	$	872,423	$	585,979	$	272,277

Summary Of Total Revenues Attributed To Geographic Sources

The following table presents a summary of total revenues attributed to geographic sources (in thousands):



	Year Ended December 31,
	2013		2012		2011
United States	$	792,518	$	538,219	$	265,718
Europe	61,843		38,590		6,224
All other	18,062		9,170		335
Total revenues	$	872,423	$	585,979	$	272,277

Summary Of Revenues From Customers Representing More Then 10% Of Total Revenues

The following table presents a summary of the percentage of total revenues from customers that represented more than 10% of our total revenues:



	Year Ended December 31,
	2013		2012		2011
Express Scripts	65	%	64	%	85	%
Accredo	16	%	N/A		N/A

Total Long-Lived Assets by Location

The following table presents total long-lived assets by location (in thousands):



	December 31,
	2013		2012
Ireland	$	5,799	$	2,437
United States	7,734		4,451
Other	713		393
Total long-lived assets (1)	$	14,246	$	7,281

_________________________


(1)	Long-lived assets consist of property and equipment.

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Components of Income from Continuing Operations before Income Tax Provision (Benefit)

The components of income from continuing operations before the income tax provision (benefit) were as follows (in thousands):



	Year Ended December 31,
	2013			2012			2011
Republic of Ireland	$	186,903		$	(73,949	)	$	—
United States	132,855			250,348			124,984
Other	(11,808		)	956			—
Total	$	307,950		$	177,355		$	124,984

Details of Income Tax Provision (Benefit)

The following table sets forth the details of the income tax provision (benefit) (in thousands):



	Year Ended December 31,
	2013			2012			2011
Current
Republic of Ireland	$	17,089		$	(10,733	)	$	—
United States	71,964			33,387			—
Other	12,682			7,414			—
Total current income tax	101,735			30,068			—

Deferred
Republic of Ireland	8,353			(315		)	—
United States	(3,513		)	(103,932		)	—
Other	(14,937		)	(9,615		)	—
Total deferred income tax provision (benefit)	(10,097		)	(113,862		)	—
Total income tax provision (benefit)	$	91,638		$	(83,794	)	$	—

Reconciliation of Income Taxes at the Statutory Income Tax Rate to Effective Income Tax Rate

A reconciliation of income taxes at the statutory income tax rate to our effective income tax rate was as follows (in thousands):



	Year Ended December 31,
	2013			2012			2011
Statutory income tax rate	12.5		%	12.5		%	35.0		%

Income tax provision at statutory rate	$	38,494		22,169			43,744
Acquisition-related costs	—			763			3,552
Research and other tax credits	(5,957		)	(100		)	(1,323		)
Non-deductible share-based compensation	2,497			873			670
Foreign income tax rate differential	31,651			52,066			—
Change in unrecognized tax benefits	8,685			2,249			—
Prior period adjustments	3,375			(2,524		)	—
Change in valuation allowance	3,220			(159,158		)	(46,996		)
Non-deductible contingent consideration	5,320			—			—
Other	4,353			(132		)	353
Income tax provision (benefit)	$	91,638		$	(83,794	)	$	—
Effective income tax rate	29.8		%	(47.2		)%	—		%

Schedule of Net Deferred Tax Assets/(Liabilities)

Significant components of our net deferred tax assets/(liabilities) were as follows (in thousands):



	December 31,
	2013			2012
Deferred tax assets:
Net operating loss carryforwards	$	71,364		$	71,636
Tax credit carryforwards	11,374			6,034
Intangible assets	10,733			13,940
Share-based compensation	8,116			3,875
Accruals	30,730			32,594
Deferred revenue and other	9,252			13,797
Total deferred tax assets	141,569			141,876
Valuation allowance	(20,691		)	(17,471		)
Net deferred tax assets	120,878			124,405
Deferred tax liabilities:
Acquired intangible assets	(176,576		)	(191,341		)
Other	(10,848		)	(1,069		)
Net deferred tax liabilities	$	(66,546	)	$	(68,005	)

The following table presents the breakdown between current and non-current deferred tax assets/(liabilities) (in thousands):



	Year Ended December 31,
	2013			2012
Current deferred tax assets	$	33,613		$	35,813
Current deferred tax liabilities	(6,259		)	(275		)
Non-current deferred tax assets	74,597			74,850
Non-current deferred tax liabilities	(168,497		)	(178,393		)
Net deferred tax liabilities	$	(66,546	)	$	(68,005	)

Reconciliation of Unrecognized Tax Benefits

A reconciliation of our unrecognized tax benefits follows (in thousands):



	December 31,
	2013			2012			2011
Balance at the beginning of the year	$	7,288		$	3,764		$	4,852
Increases related to current year tax positions	14,308			3,492			242
Increases related to prior year tax positions	183			40			213
Decreases related to prior year tax positions	(142		)	(8		)	(1,543		)
Balance at the end of the year	$	21,637		$	7,288		$	3,764

Restructuring (Tables)

12 Months Ended

Dec. 31, 2013

Restructuring and Related Activities [Abstract]

Schedule of restructuring amounts

The following table summarizes the amounts related to restructuring for the year ended December 31, 2013 (in thousands):



	Termination Benefits			Facility Closure Costs			Total
Balance at December 31, 2012	$	1,227		$	—		$	1,227
Costs incurred during the period	1,045			412			1,457
Cash payments	(2,272		)	(160		)	(2,432		)
Balance at December 31, 2013	$	—		$	252		$	252

Discontinued Operations (Tables)

12 Months Ended

Dec. 31, 2013

Discontinued Operations and Disposal Groups [Abstract]

Net revenue and income from discontinued operations

Net revenue and income from discontinued operations were as follows (in thousands):



	Year Ended December 31, 2012
Product sales, net	$	20,873

Loss from discontinued operations before income taxes (1)	$	(5,787	)
Income tax expense (1)	(2,020		)
Loss from discontinued operations, net of taxes	(7,807		)
Gain on sale of discontinued operations (2)	35,244
Income from discontinued operations, net of taxes	$	27,437

__________________________

(1) The income tax expense relates to profits generated by the women’s health business in 2012 which are attributable to the United States.

(2) The gain on sale of discontinued operations was not impacted by income taxes as the value attributable to the women’s health business was held in a non-taxable jurisdiction.

- Definition

Tabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal.

+ References + Details

Quarterly Financial Data (Unaudited) (Tables)

12 Months Ended

Dec. 31, 2013

Quarterly Financial Information Disclosure [Abstract]

Schedule Of Interim Financial Information Of Results Of Operations On Quarterly Basis

The following interim financial information presents our 2013 and 2012 results of operations on a quarterly basis (in thousands, except per share amounts):



	2013
	March 31		June 30		September 30		December 31
Revenues	$	196,237	$	208,252	$	232,160	$	235,774
Gross margin (1)	167,432		181,533		206,134		208,153
Net income	43,425		42,185		75,409		55,293
Net income per share, basic	0.74		0.72		1.30		0.96
Net income per share, diluted	0.71		0.69		1.23		0.90



	2012
	March 31			June 30			September 30			December 31
Revenues (2)	$	102,530		$	124,231		$	175,515		$	183,703
Gross margin(1)(2)	93,708			110,714			141,501			156,179
Income from continuing operations	30,235			31,113			33,595			166,206
Income (loss) from discontinued operations	(2,554		)	(3,968		)	(386		)	34,345
Net income	27,681			27,145			33,209			200,551
Net income per share, basic	0.51			0.48			0.58			3.46
Net income per share, diluted	0.48			0.45			0.55			3.28

__________________________


(1)	Gross margin excludes amortization of acquired developed technology of $19.5 million, $19.3 million, $19.5 million and $20.5 million in the first, second, third and fourth quarters of 2013, respectively, and $10.7 million, $12.9 million, $19.7 million and $21.8 million in the first, second, third and fourth quarters of 2012, respectively.

(2)



	2012
	March 31			June 30
Revenues, as previously reported	$	108,414		$	129,539
Less product sales from discontinued operations	(5,884		)	(5,308		)
Revenues, as adjusted	$	102,530		$	124,231

Gross margin, as previously reported	$	96,578		$	112,940
Less gross margin from discontinued operations	(2,870		)	(2,226		)
Gross margin, as adjusted	$	93,708		$	110,714

Organization and Description of Business (Details) - Subsequent Event [Member] - Gentium [Member] - USD ($)	2 Months Ended
	Feb. 25, 2014	Feb. 21, 2014
Business Acquisition [Line Items]
Purchase price	$ 993,374,568.000000
Ordinary Shares [Member]
Business Acquisition [Line Items]
Acquired interest in business		98.00%

Summary of Significant Accounting Policies (Narrative) (Details) $ in Thousands	3 Months Ended												12 Months Ended
	Dec. 31, 2013 USD ($) Customer	Sep. 30, 2013 USD ($)	Jun. 30, 2013 USD ($)	Mar. 31, 2013 USD ($)	Dec. 31, 2012 USD ($) Customer	Sep. 30, 2012 USD ($)	Jun. 30, 2012 USD ($)	Mar. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)	Sep. 30, 2011 USD ($)	Jun. 30, 2011 USD ($)	Mar. 31, 2011 USD ($)	Dec. 31, 2013 USD ($) Customer	Dec. 31, 2012 USD ($) Customer	Dec. 31, 2011 USD ($)
Summary Of Significant Accounting Policies [Line Items]
Product sales, net													$ 865,398	$ 580,527	$ 266,518
Number of customer with significant accounts receivable \| Customer	5				5								5	5
Percentage of gross accounts receivable	85.00%				78.00%								85.00%	78.00%
Inventory, step-up value	$ 200				$ 4,000								$ 200	$ 4,000
Acquisition accounting inventory fair value step-up adjustments													3,826	19,939	0
Amortization of intangible assets													79,042	72,922	7,448
Advertising expenses													$ 1,000	$ 700	1,000
Accredo Health Group, Inc. [Member]
Summary Of Significant Accounting Policies [Line Items]
Percentage of gross accounts receivable	9.00%				11.00%								9.00%	11.00%
Express Scripts [Member]
Summary Of Significant Accounting Policies [Line Items]
Percentage of gross accounts receivable	69.00%				51.00%								69.00%	51.00%
Minimum [Member]
Summary Of Significant Accounting Policies [Line Items]
Estimated useful life of property and equipment													3 years
Remaining weighted-average useful life													2 years
Maximum [Member]
Summary Of Significant Accounting Policies [Line Items]
Estimated useful life of property and equipment													10 years
Remaining weighted-average useful life													15 years
Acquired Developed Technologies [Member]
Summary Of Significant Accounting Policies [Line Items]
Remaining weighted-average useful life													11 years 6 months
Amortization of intangible assets	$ 20,500	$ 19,500	$ 19,300	$ 19,500	$ 21,800	$ 19,700	$ 12,900	$ 10,700	$ 1,800	$ 1,800	$ 1,800	$ 1,800	$ 78,800	$ 65,100	7,200
Fair Value Adjustment to Inventory [Member]
Summary Of Significant Accounting Policies [Line Items]
Acquisition accounting inventory fair value step-up adjustments													3,800	16,800
Xyrem [Member]
Summary Of Significant Accounting Policies [Line Items]
Product sales, net													$ 569,113	378,663	233,348
Xyrem [Member] \| Product Concentration Risk [Member] \| Sales Revenue, Product Line [Member]
Summary Of Significant Accounting Policies [Line Items]
Percentage of total revenues													65.80%
Erwinaze And Erwinase [Member]
Summary Of Significant Accounting Policies [Line Items]
Product sales, net													$ 174,251	$ 72,083	$ 0
Erwinaze And Erwinase [Member] \| Product Concentration Risk [Member] \| Sales Revenue, Product Line [Member]
Summary Of Significant Accounting Policies [Line Items]
Percentage of total revenues													20.10%

Summary of Significant Accounting Policies (Schedule of Net Income (Loss) Per Ordinary Share) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Numerator:
Income from continuing operations					$ 166,206	$ 33,595	$ 31,113	$ 30,235	$ 216,312	$ 261,149	$ 124,984
Discontinued operations					34,345	(386)	(3,968)	(2,554)	0	27,437	0
Net income	$ 55,293	$ 75,409	$ 42,185	$ 43,425	$ 200,551	$ 33,209	$ 27,145	$ 27,681	$ 216,312	$ 288,586	$ 124,984
Denominator:
Weighted-average ordinary shares - basic									58,298	56,643	41,499
Dilutive effect of employee equity incentive and purchase plans									1,772	1,536	2,715
Dilutive effect of warrants									1,499	2,016	2,584
Weighted-average ordinary shares - diluted									61,569	60,195	46,798
Basic income per ordinary share:
Income from continuing operations (in dollars per share)									$ 3.71	$ 4.61	$ 3.01
Income from discontinued operations (in dollars per share)									0.00	0.48	0.00
Net income (in dollars per share)	$ 0.96	$ 1.30	$ 0.72	$ 0.74	$ 3.46	$ 0.58	$ 0.48	$ 0.51	3.71	5.09	3.01
Diluted income per ordinary share:
Income from continuing operations (in dollars per share)									3.51	4.34	2.67
Income from discontinued operations (in dollars per share)									0.00	0.45	0.00
Net income (in dollars per share)	$ 0.90	$ 1.23	$ 0.69	$ 0.71	$ 3.28	$ 0.55	$ 0.45	$ 0.48	$ 3.51	$ 4.79	$ 2.67

Summary of Significant Accounting Policies (Schedule Of Computation Of Diluted Net Income (Loss) Per Share Having Anti-Dilutive Effect) (Details) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Options to purchase ordinary shares and RSUs (in shares)	1,584	1,506	1,038

Fair Value Measurement (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Proceeds from sale of marketable securities	$ 0	$ 81,246	$ 0
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Target sales of Erwinaze in 2013	124,500
Term Loan [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Principle amount of term loan	554,400
Carrying value of term loan	550,000
Cash Distribution [Member] \| Forecast [Member] \| Maximum [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Additional contingent payment to be made	$ 50,000

Fair Value Measurement (Schedule of Available-For-Sale Securities) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	$ 636,504	$ 387,196
Gross Unrealized Gains	0	0
Gross Unrealized Losses	0	0
Estimated Fair Value	636,504	387,196
Amounts classified as cash and cash equivalents	636,504	387,196	$ 82,076	$ 44,794
Cash [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	495,990	343,548
Gross Unrealized Gains	0	0
Gross Unrealized Losses	0	0
Estimated Fair Value	495,990	343,548
Amounts classified as cash and cash equivalents	495,990	343,548
Time Deposits [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	140,514
Gross Unrealized Gains	0
Gross Unrealized Losses	0
Estimated Fair Value	140,514
Amounts classified as cash and cash equivalents	$ 140,514
Money Market Funds [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost		43,648
Gross Unrealized Gains		0
Gross Unrealized Losses		0
Estimated Fair Value		43,648
Amounts classified as cash and cash equivalents		$ 43,648

Fair Value Measurement (Schedule of Available-For-Sale Investments Measured at Fair Value on Recurring Basis) (Details) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities	$ 636,504	$ 387,196
Time Deposits [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities	140,514
Money Market Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities		43,648
Fair Value, Inputs, Level 1 [Member] \| Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities		43,648
Fair Value, Inputs, Level 1 [Member] \| Fair Value, Measurements, Recurring [Member] \| Time Deposits [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities		0
Fair Value, Inputs, Level 1 [Member] \| Fair Value, Measurements, Recurring [Member] \| Money Market Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities		43,648
Fair Value, Inputs, Level 1 [Member] \| Fair Value, Measurements, Recurring [Member] \| Contingent Consideration [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration		0
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities	140,514
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Measurements, Recurring [Member] \| Time Deposits [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities	140,514
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Measurements, Recurring [Member] \| Money Market Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities	0
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Measurements, Recurring [Member] \| Contingent Consideration [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration	50,000
Fair Value, Inputs, Level 3 [Member] \| Fair Value, Measurements, Recurring [Member] \| Contingent Consideration [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration		34,800
Estimate of Fair Value, Fair Value Disclosure [Member] \| Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities	140,514	43,648
Estimate of Fair Value, Fair Value Disclosure [Member] \| Fair Value, Measurements, Recurring [Member] \| Time Deposits [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities	140,514	0
Estimate of Fair Value, Fair Value Disclosure [Member] \| Fair Value, Measurements, Recurring [Member] \| Money Market Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities	0	43,648
Estimate of Fair Value, Fair Value Disclosure [Member] \| Fair Value, Measurements, Recurring [Member] \| Contingent Consideration [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration	$ 50,000	$ 34,800

Fair Value Measurement (Contingent Consideration Payable) (Details) - Contingent Consideration [Member] $ in Thousands	12 Months Ended
	Dec. 31, 2013 USD ($)
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Contingent consideration payable, beginning of period	$ 34,800
Fair value adjustment recorded within selling, general and administrative expenses	15,200
Contingent consideration payable, end of period	$ 50,000

Inventories (Details) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Components of Inventories
Raw materials	$ 4,900	$ 4,979
Work in process	8,907	5,410
Finished goods	14,862	16,136
Inventories	28,669	26,525
Inventory reclassified from raw materials to work in process		4,200
Inventory, step-up value	$ 200	$ 4,000

Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Property, Plant and Equipment [Abstract]
Computer software	$ 7,960	$ 4,292
Computer equipment	5,610	3,687
Leasehold improvements	4,587	3,899
Construction-in-progress	4,388	1,135
Furniture and fixtures	1,897	1,953
Machinery and equipment	417	94
Subtotal	24,859	15,060
Less accumulated depreciation and amortization	(10,613)	(7,779)
Property and equipment, net	$ 14,246	$ 7,281

Accrued Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Payables and Accruals [Abstract]
Rebates and other sales deductions	$ 38,772	$ 29,235
Employee compensation and benefits	31,829	24,900
Sales returns reserve	21,110	26,385
Royalties	6,082	3,271
Professional fees	5,675	2,163
Other	16,250	18,712
Total accrued liabilities	$ 119,718	$ 104,666

Goodwill and Intangible Assets (Schedule Of Gross Carrying Amount Of Goodwill) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2013 USD ($)
Goodwill [Roll Forward]
Balance at December 31, 2012	$ 442,600
Foreign exchange	7,856
Balance at December 31, 2013	$ 450,456

Goodwill and Intangible Assets (Schedule Of Gross Carrying Amounts And Net Book Values Of Intangible Assets) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 959,689	$ 933,434
Accumulated Amortization	(181,552)	(99,632)
Total	778,137	833,802
Intangible assets, gross	993,948	969,584
Intangible assets, net	$ 812,396	869,952
Acquired Developed Technologies [Member]
Finite-Lived Intangible Assets [Line Items]
Remaining weighted average useful life (in years)	11 years 6 months
Gross Carrying Amount	$ 957,089	930,834
Accumulated Amortization	(179,225)	(97,578)
Total	$ 777,864	833,256
Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Remaining weighted average useful life (in years)	1 year
Gross Carrying Amount	$ 2,600	2,600
Accumulated Amortization	(2,327)	(2,054)
Total	273	546
In Process Research And Development [Member]
Finite-Lived Intangible Assets [Line Items]
Acquired IPR&D assets	$ 34,259	$ 36,150

Goodwill and Intangible Assets (Schedule Of Estimated Future Amortization Costs) (Details) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Goodwill and Intangible Assets Disclosure [Abstract]
2014	$ 82,865
2015	76,816
2016	72,486
2017	72,395
2018	72,326
Thereafter	401,249
Total	$ 778,137	$ 833,802

Goodwill and Intangible Assets (Additional Information) (Details) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 959,689	$ 933,434
Erwinaze And Erwinase [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	458,700
Prialt [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 199,500
Women's Health Business [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, net		$ 41,400

Long-Term Debt (Additional Information) (Details) - USD ($)			12 Months Ended
	Jan. 22, 2014	Jun. 13, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Feb. 19, 2014	Jan. 23, 2014	Jun. 30, 2012
Debt Instrument [Line Items]
Repayments of debt			$ 465,910,000	$ 11,875,000	$ 41,668,000
Write-off of deferred unamortized debt costs			2,700,000
Financing costs			1,000,000
Current portion of long-term debt			5,572,000	29,688,000
Long-term debt, less current portion			544,404,000	427,073,000
Loss on extinguishment of debt			$ 3,749,000	$ 0	1,247,000
Term Loan [Member]
Debt Instrument [Line Items]
Principle amount of term loan								$ 475,000,000.0
Deferred financing costs and new lender fees		$ 11,700,000
Debt instrument, original issue discount		4,900,000
Non-cash charge related to the write-off of unamortized debt issuance costs					$ 800,000
Term Loan [Member] \| Credit Agreement [Member]
Debt Instrument [Line Items]
Repayments of debt		457,200,000
Term Loan [Member] \| Second Credit Amendment [Member]
Debt Instrument [Line Items]
Principle amount of term loan		557,188,000
Interest rate reduction basis points			1.50%
Term loans interest rate			3.50%
Term loans effective interest rate			4.30%
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Maximum amount available under revolving credit facility								$ 100,000,000.0
Revolving Credit Facility [Member] \| Credit Agreement [Member]
Debt Instrument [Line Items]
Maximum amount available under revolving credit facility		100,000,000.0
Revolving Credit Facility [Member] \| Second Credit Amendment [Member]
Debt Instrument [Line Items]
Maximum amount available under revolving credit facility		200,000,000
Interest rate reduction basis points			1.50%
Deferred financing costs and new lender fees		$ 4,700,000
Subsequent Event [Member]
Debt Instrument [Line Items]
Credit Facility Repayment Premium	1.00%
Subsequent Event [Member] \| Second Credit Amendment [Member]
Debt Instrument [Line Items]
Principle amount of term loan							$ 904,400,000
Subsequent Event [Member] \| Term Loan [Member]
Debt Instrument [Line Items]
Term loans interest rate						3.30%
Subsequent Event [Member] \| Term Loan [Member] \| Second Credit Amendment [Member]
Debt Instrument [Line Items]
Term loan, frequency of periodic payment	quarterly
Percentage of principal amount for repayment	1.00%
Subsequent Event [Member] \| Additional Term Loan [Member] \| Second Credit Amendment [Member]
Debt Instrument [Line Items]
Principle amount of term loan							350,000,000
Subsequent Event [Member] \| Refinanced Term Loan [Member] \| Second Credit Amendment [Member]
Debt Instrument [Line Items]
Principle amount of term loan							554,400,000
Maturity date	Jun. 12, 2018
Subsequent Event [Member] \| Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Term loans interest rate						2.70%
Subsequent Event [Member] \| Revolving Credit Facility [Member] \| Second Credit Amendment [Member]
Debt Instrument [Line Items]
Maximum amount available under revolving credit facility							425,000,000
Amount outstanding under revolving credit facility							$ 300,000,000
Maturity date	Jun. 12, 2017
Interest rate reduction basis points	0.25%
Subsequent Event [Member] \| London Interbank Offered Rate (LIBOR) [Member] \| Refinanced Term Loan [Member] \| Second Credit Amendment [Member]
Debt Instrument [Line Items]
Debt instrument, basis spread on variable rate	2.50%
Secured debt interest rate minimum percentage							0.75%
Subsequent Event [Member] \| London Interbank Offered Rate (LIBOR) [Member] \| Revolving Credit Facility [Member] \| Second Credit Amendment [Member]
Debt Instrument [Line Items]
Debt instrument, basis spread on variable rate	2.50%
Subsequent Event [Member] \| Prime Rate [Member] \| Refinanced Term Loan [Member] \| Second Credit Amendment [Member]
Debt Instrument [Line Items]
Debt instrument, basis spread on variable rate	1.50%
Secured debt interest rate minimum percentage							1.75%
Subsequent Event [Member] \| Prime Rate [Member] \| Revolving Credit Facility [Member] \| Second Credit Amendment [Member]
Debt Instrument [Line Items]
Debt instrument, basis spread on variable rate	1.50%
Subsequent Event [Member] \| Rate Option [Member] \| Refinanced Term Loan [Member] \| Second Credit Amendment [Member]
Debt Instrument [Line Items]
Mandatory prepayments as percentage of excess cash flow beginning in 2014							50.00%
Subsequent Event [Member] \| Rate Option [Member] \| Revolving Credit Facility [Member] \| Second Credit Amendment [Member]
Debt Instrument [Line Items]
Interest rate reduction basis points	0.25%
Commitment fee percentage	0.25%
Subsequent Event [Member] \| Rate Option Two [Member] \| Refinanced Term Loan [Member] \| Second Credit Amendment [Member]
Debt Instrument [Line Items]
Mandatory prepayments as percentage of excess cash flow beginning in 2014							25.00%
Subsequent Event [Member] \| Rate Option Two [Member] \| Revolving Credit Facility [Member] \| Second Credit Amendment [Member]
Debt Instrument [Line Items]
Interest rate reduction basis points	0.50%
Commitment fee percentage	0.50%
Subsequent Event [Member] \| Rate Option Three [Member] \| Refinanced Term Loan [Member] \| Second Credit Amendment [Member]
Debt Instrument [Line Items]
Mandatory prepayments as percentage of excess cash flow beginning in 2014							0.00%

Long-Term Debt (Debt Maturities) (Details) - Second Credit Amendment [Member] - Term Loan [Member] $ in Thousands	Dec. 31, 2013 USD ($)
Long-term Debt, Fiscal Year Maturity [Abstract]
2014	$ 5,572
2015	5,572
2016	5,572
2017	5,572
2018	532,114
Long-term Debt	$ 554,402

Deferred Revenue (Details) $ in Thousands	12 Months Ended
Deferred Revenue (Details) $ in Thousands	Dec. 31, 2013 USD ($)	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)	Dec. 31, 2006 USD ($) payment
Other Long Term Liabilities [Line Items]
Deferred revenue, current	$ 1,138	$ 1,138
UCB Pharma Limited [Member]
Other Long Term Liabilities [Line Items]
Contract revenues	1,100	$ 1,100	$ 1,100
Payments received upfront from UCB \| payment				2
Deferred contract revenues upfront payment received				$ 15,000
Deferred revenues, total	6,800
Deferred revenue, current	$ 1,100

Commitments and Contingencies (Narrative) (Details)	12 Months Ended
Commitments and Contingencies (Narrative) (Details)	Dec. 31, 2013 USD ($) manufacturer	Jan. 31, 2014 $ / shares	Oct. 19, 2011 USD ($)
Loss Contingencies [Line Items]
Noncancelable purchase commitments due within one year	$ 52,000,000
Pending Litigation
Loss Contingencies [Line Items]
Amounts sought in alleged breach of contractual obligation - minimum			$ 10,500,000.0
Amounts sought in alleged breach of contractual obligation - maximum			$ 25,000,000
Lease Agreements [Member] \| Philadelphia
Loss Contingencies [Line Items]
Operating lease, term (in years)	5 years
Lease Agreements [Member] \| Palo Alto
Loss Contingencies [Line Items]
Operating lease, term (in years)	3 years
Operating lease, extended term option (in years)	1 year
FazaClo ANDA Matters [Member] \| Pending Litigation
Loss Contingencies [Line Items]
Number of generic manufacturers that certifications were received from \| manufacturer	3
Subsequent Event [Member] \| Gentium [Member] \| Pending Litigation
Loss Contingencies [Line Items]
Share price (in dollars per share) \| $ / shares		$ 57

Commitments and Contingencies (Schedule Of Rent Expense Under Operating Leases) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Commitments and Contingencies Disclosure [Abstract]
Rent expense	$ 6,213	$ 3,074	$ 2,593

Commitments and Contingencies (Schedule Of Future Minimum Lease Payments Under Noncancelable Operating Leases) (Details) $ in Thousands	Dec. 31, 2013 USD ($)
Operating Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]
2014	$ 9,760
2015	9,131
2016	6,415
2017	3,192
2018	681
Thereafter	130
Total	$ 29,309

Shareholders' Equity (Narrative) (Details) - USD ($) $ / shares in Units, shares in Millions	1 Months Ended	12 Months Ended
	May 31, 2013	Dec. 31, 2013	Apr. 30, 2013
Stockholders' Equity Note [Line Items]
Increase in parent company distributable reserves			$ 1,600,000,000
Ordinary Shares [Member]
Stockholders' Equity Note [Line Items]
Total amount authorized for repurchase of shares under share repurchase program	$ 200,000,000
Share repurchases		$ 136,500,000
Stock repurchased, shares		1.8
Treasury stock acquired, average cost per share (in dollars per share)		$ 74.67
Remaining amount authorized for repurchase of shares		$ 63,600,000

Shareholders' Equity (Schedule of Authorized But Unissued Ordinary Shares) (Details) shares in Thousands	Dec. 31, 2013 shares
Class of Stock [Line Items]
Authorized but unissued ordinary shares reserved (in shares)	12,718
2011 Equity Incentive Plan [Member]
Class of Stock [Line Items]
Authorized but unissued ordinary shares reserved (in shares)	8,917
2007 Equity Incentive Plan [Member]
Class of Stock [Line Items]
Authorized but unissued ordinary shares reserved (in shares)	988
2007 Employee Stock Purchase Plan [Member]
Class of Stock [Line Items]
Authorized but unissued ordinary shares reserved (in shares)	704
Amended and Restated 2007 Non-Employee Directors Stock Option Plan [Member]
Class of Stock [Line Items]
Authorized but unissued ordinary shares reserved (in shares)	374
Amended and Restated Directors Deferred Compensation Plan [Member]
Class of Stock [Line Items]
Authorized but unissued ordinary shares reserved (in shares)	183
Exercise of Warrants [Member]
Class of Stock [Line Items]
Authorized but unissued ordinary shares reserved (in shares)	1,552

Shareholders' Equity (Schedule of Ordinary Shares Issuable Under Warrants) (Details) shares in Thousands	Dec. 31, 2013 $ / warrant shares
Class of Warrant or Right [Line Items]
Class of warrant or right outstanding (in shares)	1,552
Warrants Issued in 2008 in Conjunction with Registered Direct Public Offering [Member]
Class of Warrant or Right [Line Items]
Class of warrant or right outstanding (in shares)	604
Exercise price (in dollars per share) \| $ / warrant	7.37
Warrants Issued in 2009 in Conjunction with Private Placement [Member]
Class of Warrant or Right [Line Items]
Class of warrant or right outstanding (in shares)	948
Exercise price (in dollars per share) \| $ / warrant	4.00

Comprehensive Income (Details) - USD ($) $ in Thousands	12 Months Ended
Comprehensive Income (Details) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Increase (Decrease) in Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance, beginning of period	$ 31,046
Other comprehensive income	25,107	$ 31,077	$ (31)
Balance, end of period	56,153	31,046
Foreign Currency Translation Adjustments [Member]
Increase (Decrease) in Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance, beginning of period	31,046
Balance, end of period	$ 56,153	$ 31,046

- Definition

Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

+ References + Details

Share-Based Compensation (Narrative) (Details)		9 Months Ended	12 Months Ended
Share-Based Compensation (Narrative) (Details)	Jan. 02, 2014 shares	Sep. 30, 2011	Dec. 31, 2013 USD ($) period $ / shares shares	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)	Jan. 18, 2012 shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Recognized tax benefits related to share options exercised \| $			$ 6,700,000	$ 18,300,000
Aggregate intrinsic value of share options exercised \| $			46,000,000	$ 106,500,000	$ 33,500,000
Share Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost related to unvested share options and RSUs \| $			$ 53,700,000
Unrecognized compensation cost, weighted-average period of recognition (in years)			2 years 7 months 24 days
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period (in years)			4 years
Number of RSUs released (in shares)			222,000
Unrecognized compensation cost related to unvested share options and RSUs \| $			$ 42,800,000
Unrecognized compensation cost, weighted-average period of recognition (in years)			2 years 9 months 24 days
RSUs weighted-average grant date fair value (in dollars per share) \| $ / shares			$ 61.80
Ordinary Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares issued (in shares)			146,000
Shares withheld for tax purposes (in shares)			76,000
2011 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Requisite service periods (in years)			4 years
Shares authorized for issuance (in shares)			10,945,888
2011 Equity Incentive Plan [Member] \| Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Grants expiration period (in years)			10 years
2011 Equity Incentive Plan, Option One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized for issuance, annual automatic increase, maximum percentage of outstanding shares			4.50%
2011 Equity Incentive Plan, Option Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Increase in shares reserved under plan (in shares)			5,000,000
2007 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized for issuance (in shares)						1,000,000
2007 Equity Incentive Plan [Member] \| Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Requisite service periods (in years)			1 year		3 years
2007 Equity Incentive Plan [Member] \| Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Requisite service periods (in years)			3 years		5 years
Grants expiration period (in years)			10 years		10 years
2007 Equity Incentive Plan, Option One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of shares outstanding on December 31			1.50%
2007 Equity Incentive Plan, Option Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized for issuance (in shares)			1,000,000
2007 Employee Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized for issuance (in shares)			2,660,000
ESPP discount rate			15.00%
ESPP offering period (in months)			24 months
Number of purchase periods within each ESPP offering period \| period			4
Number of shares available for issuance (in shares)			175,000
Unrecognized compensation cost related to unvested share options and RSUs \| $			$ 3,000,000
2007 Employee Stock Purchase Plan [Member] \| Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost, weighted-average period of recognition (in years)			1 year
2007 Directors Option Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized for issuance under deferred compensation plan (in shares)			777,713
2007 Directors Option Plan [Member] \| Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized for issuance under deferred compensation plan (in shares)			200,000
2007 Directors Option Plan [Member] \| Initial Grant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period (in years)		3 years
2007 Directors Option Plan [Member] \| Annual Automatic Grant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period (in years)		1 year
Directors Deferred Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Increase in shares reserved under plan (in shares)			200,000
Recorded expense related to retainer fees earned and deferred \| $			$ 0		$ 400,000
Deferred Compensation Arrangement With Individual Shares Unissued			19,170
Subsequent Event [Member] \| 2011 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Increase in shares reserved under plan (in shares)	2,603,448
Subsequent Event [Member] \| 2007 Directors Option Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized for issuance under deferred compensation plan (in shares)			60,000

Share-Based Compensation (Schedule of Weighted-Average Assumptions Used in Black-Scholes Option Pricing Model and Resulting Weighted-Average Grant Date Fair Value of Share Options Granted) (Details) - Share Options [Member] - $ / shares	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Grant date fair value (in dollars per share)	$ 29.09	$ 25.28	$ 17.38
Volatility	58.00%	64.00%	72.00%
Expected term (in years)	4 years 4 months 24 days	4 years 7 months 6 days	5 years 2 months 12 days
Range of risk-free rates, minimum	0.50%	0.50%	0.00%
Range of risk-free rates, maximum	1.40%	1.10%	2.70%
Expected dividend yield	0.00%	0.00%	0.00%

Share-Based Compensation (Schedule of Stock-Based Compensation Expense Related to Stock Options, RSUs, Ordinary Shares Credited to Directors' Phantom Share Accounts and Grants under ESPP) (Details)
$ in Thousands

1 Months Ended

12 Months Ended

Dec. 31, 2011

USD ($)

option_holder

Dec. 31, 2013

USD ($)

Dec. 31, 2012

USD ($)

Dec. 31, 2011

USD ($)

option_holder

Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]

Total stock-based compensation expense

$ 44,551

$ 23,006

$ 20,704

^[1]

Tax benefit from share-based compensation expense

(13,822)

(7,499)

^[1]

Total share-based compensation expense, net of tax

30,729

15,507

20,704

^[1]

Selling, General and Administrative [Member]

Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]

Total stock-based compensation expense

35,674

18,950

15,592

^[1]

Research and Development [Member]

Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]

Total stock-based compensation expense

6,673

2,640

4,488

^[1]

Cost of Product Sales [Member]

Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]

Total stock-based compensation expense

$ 2,204

$ 1,416

$ 624

^[1]

Accelerated Vesting [Member]

Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]

Share-based compensation expense

$ 7,300

Number of executives | option_holder

Accelerated Vesting [Member] | Selling, General and Administrative [Member]

Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]

Share-based compensation expense

$ 6,900

Accelerated Vesting [Member] | Research and Development [Member]

Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]

Share-based compensation expense

$ 400

[1]

Includes expense of $7.3 million related to the acceleration of vesting in December 2011 of certain non-qualified share options held by 17 executives and non-employee directors in connection with the Azur Merger, of which $6.9 million was recorded in selling, general and administrative and $0.4 million was recorded in research and development.

Share-Based Compensation (Schedule of Share Option Plans Activity) (Details) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2013 USD ($) $ / shares shares
Share Subject to Outstanding Options [Roll Forward]
Shares subject to outstanding options, outstanding at January 1, 2013 \| shares	4,178
Shares subject to outstanding options, options granted \| shares	1,348
Shares subject to outstanding options, options exercised \| shares	(904)
Shares subject to outstanding options, options forfeited \| shares	(316)
Shares subject to outstanding options, options expired \| shares	0
Shares subject to outstanding options, outstanding at December 31, 2013 \| shares	4,306
Shares subject to outstanding options, vested and expected to vest at December 31, 2013 \| shares	3,988
Shares subject to outstanding options, exercisable at December 31, 2013 \| shares	1,590
Weighted Average Exercise Price [Roll Forward]
Weighted-average exercise price, outstanding at January 1, 2013 \| $ / shares	$ 32.21
Weighted-average exercise price, options granted \| $ / shares	62.46
Weighted-average exercise price, options exercised \| $ / shares	23.13
Weighted-average exercise price, options forfeited \| $ / shares	46.44
Weighted-average exercise price, options expired \| $ / shares	0.00
Weighted-average exercise price, outstanding at December 31, 2013 \| $ / shares	42.54
Weighted-average exercise price, vested and expected to vest at December 31, 2013 \| $ / shares	41.53
Weighted-average exercise price, exercisable at December 31, 2013 \| $ / shares	$ 26.09
Weighted-average remaining contractual term, outstanding at December 31, 2013	7 years 11 months 12 days
Weighted-average remaining contractual term, vested and expected to vest, exercisable at December 31, 2013	7 years 9 months 12 days
Weighted-average remaining contractual term, exercisable at December 31, 2013	6 years 7 months 12 days
Aggregate intrinsic value, outstanding at December 31, 2013 \| $	$ 361,807
Aggregate intrinsic value, vested and expected to vest at December 31, 2013 \| $	339,073
Aggregate intrinsic value, exercisable at December 31, 2013 \| $	$ 159,704

Share-Based Compensation (Schedule of RSUs Activity) (Details) - Restricted Stock Units (RSUs) [Member] $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2013 USD ($) $ / shares shares
Number of RSUs [Roll Forward]
Number of RSUs, outstanding at January 1, 2013 (in shares) \| shares	956
Number of RSUs granted (in shares) \| shares	585
Number of RSUs released (in shares) \| shares	(222)
Number of RSUs forfeited (in shares) \| shares	(155)
Number of RSUs expired (in shares) \| shares	0
Number of RSUs, outstanding at December 31, 2013 (in shares) \| shares	1,164
Weighted-Average Grant-Date Fair Value [Roll Forward]
Weighted-average grant-date fair value, outstanding at January 1, 2013 (in dollars per share) \| $ / shares	$ 49.04
Weighted-average grant-date fair value, RSUs granted (in dollars per share) \| $ / shares	61.80
Weighted-average grant-date fair value, RSUs released (in dollars per share) \| $ / shares	49.04
Weighted-average grant-date fair value, RSUs forfeited (in dollars per share) \| $ / shares	50.40
Weighted-average grant-date fair value, RSUs expired (in dollars per share) \| $ / shares	0.00
Weighted-average grant-date fair value, outstanding at December 31, 2013 (in dollars per share) \| $ / shares	$ 55.28
Weighted-average remaining contractual term, outstanding at December 31, 2013 (in years)	1 year 7 months 6 days
Aggregate intrinsic value, outstanding at December 31, 2013 \| $	$ 147,333

Segment and Other Information (Additional Information) (Details)	12 Months Ended
	Dec. 31, 2013 Segment
Segment Reporting [Abstract]
Number of operating business segment	1

Segment and Other Information (Summary of Total Revenues) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Segment Reporting Information [Line Items]
Product sales, net									$ 865,398	$ 580,527	$ 266,518
Royalties and contract revenues									7,025	5,452	5,759
Total revenues	$ 235,774	$ 232,160	$ 208,252	$ 196,237	$ 183,703	$ 175,515	$ 124,231	$ 102,530	872,423	585,979	272,277
Xyrem [Member]
Segment Reporting Information [Line Items]
Product sales, net									569,113	378,663	233,348
Erwinaze And Erwinase [Member]
Segment Reporting Information [Line Items]
Product sales, net									174,251	72,083	0
Prialt [Member]
Segment Reporting Information [Line Items]
Product sales, net									27,103	26,360	0
Psychiatry [Member]
Segment Reporting Information [Line Items]
Product sales, net									49,226	76,489	33,170
Other [Member]
Segment Reporting Information [Line Items]
Product sales, net									$ 45,705	$ 26,932	$ 0

Segment and Other Information (Summary of Total Revenues Attributed to Geographic Sources) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Segment Reporting Information [Line Items]
Total revenues	$ 235,774	$ 232,160	$ 208,252	$ 196,237	$ 183,703	$ 175,515	$ 124,231	$ 102,530	$ 872,423	$ 585,979	$ 272,277
United States [Member]
Segment Reporting Information [Line Items]
Total revenues									792,518	538,219	265,718
Europe [Member]
Segment Reporting Information [Line Items]
Total revenues									61,843	38,590	6,224
All other [Member]
Segment Reporting Information [Line Items]
Total revenues									$ 18,062	$ 9,170	$ 335

Segment and Other Information (Summary of Revenues from Customers Representing at Least 10% of Total Revenues) (Details) - Sales Revenue, Goods, Net [Member]	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Express Scripts [Member]
Concentration Risk [Line Items]
Percentage of total revenues	65.00%	64.00%	85.00%
Accredo Health Group, Inc. [Member]
Concentration Risk [Line Items]
Percentage of total revenues	16.00%

Segment and Other Information (Total Long-Lived Assets by Location) (Details) - USD ($)
$ in Thousands

Dec. 31, 2013

Dec. 31, 2012

Revenues from External Customers and Long-Lived Assets [Line Items]

Long-Lived Assets

^[1]

$ 14,246

$ 7,281

Ireland [Member]

Revenues from External Customers and Long-Lived Assets [Line Items]

Long-Lived Assets

5,799

2,437

United States [Member]

Revenues from External Customers and Long-Lived Assets [Line Items]

Long-Lived Assets

7,734

4,451

Other [Member]

Revenues from External Customers and Long-Lived Assets [Line Items]

Long-Lived Assets

$ 713

$ 393

[1]	Long-lived assets consist of property and equipment.

Income Taxes (Components of Income from Continuing Operations before Income Tax Provision (Benefit)) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Components of Income from Continuing Operations before Income Tax Provision (Benefit)
Income from continuing operations before income tax provision (benefit), Republic of Ireland	$ 186,903	$ (73,949)	$ 0
Income from continuing operations before income tax provision (benefit), United States	132,855	250,348	124,984
Income from continuing operations before income tax provision (benefit), other	(11,808)	956	0
Total income from continuing operations before income tax provision (benefit)	$ 307,950	$ 177,355	$ 124,984

Income Taxes (Details of Income Tax Provision (Benefit)) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Current
Current income tax provision (benefit), Republic of Ireland	$ 17,089	$ (10,733)	$ 0
Current income tax provision (benefit), United States	71,964	33,387	0
Current income tax provision (benefit), other	12,682	7,414	0
Total current income tax	101,735	30,068	0
Deferred
Deferred income tax provision (benefit), Republic of Ireland	8,353	(315)	0
Deferred income tax provision (benefit), United States	(3,513)	(103,932)	0
Deferred income tax provision (benefit), other	(14,937)	(9,615)	0
Total deferred income tax provision (benefit)	(10,097)	(113,862)	0
Total income tax provision (benefit)	$ 91,638	$ (83,794)	$ 0

Income Taxes (Effective Income Tax Rate Reconciliation) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Effective Income Tax Rate Reconciliation [Abstract]
Statutory income tax rate		12.50%
Income tax provision at statutory rate	$ 38,494	$ 22,169	$ 43,744
Acquisition-related costs	0	763	3,552
Research and other tax credits	(5,957)	(100)	(1,323)
Non-deductible share-based compensation	2,497	873	670
Foreign income tax rate differential	31,651	52,066	0
Change in unrecognized tax benefits	8,685	2,249	0
Prior period adjustments	3,375	(2,524)	0
Change in valuation allowance	3,220	(159,158)	(46,996)
Non-deductible contingent consideration	5,320	0	0
Other	4,353	(132)	353
Total income tax provision (benefit)	$ 91,638	$ (83,794)	$ 0
Effective income tax rate	29.80%	(47.20%)	0.00%
Ireland [Member]
Effective Income Tax Rate Reconciliation [Abstract]
Statutory income tax rate	12.50%	12.50%	35.00%

Income Taxes (Schedule of Net Deferred Tax Assets/(Liabilities)) (Details) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Deferred tax assets:
Net operating loss carryforwards	$ 71,364	$ 71,636
Tax credit carryforwards	11,374	6,034
Intangible assets	10,733	13,940
Share-based compensation	8,116	3,875
Accruals	30,730	32,594
Deferred revenue and other	9,252	13,797
Total deferred tax assets	141,569	141,876
Valuation allowance	(20,691)	(17,471)
Net deferred tax assets	120,878	124,405
Deferred tax liabilities:
Acquired intangible assets	(176,576)	(191,341)
Other	(10,848)	(1,069)
Net deferred tax liabilities	$ (66,546)	$ (68,005)

Income Taxes (Current and Non-current deferred assets/liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Current and Non-current Deferred Tax Assets(Liabilities) [Abstract]
Current deferred tax assets	$ 33,613	$ 35,813
Current deferred tax liabilities	(6,259)	(275)
Non-current deferred tax assets	74,597	74,850
Non-current deferred tax liabilities	(168,497)	(178,393)
Net deferred tax liabilities	$ (66,546)	$ (68,005)

Income Taxes (Reconciliation of Unrecognized Tax Benefits) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Reconciliation of Beginning and Ending Amounts of Unrecognized Tax Benefits
Balance at the beginning of the year	$ 7,288	$ 3,764	$ 4,852
Increases related to current year tax positions	14,308	3,492	242
Increases related to prior year tax positions	183	40	213
Decreases related to prior year tax positions	(142)	(8)	(1,543)
Balance at the end of the year	$ 21,637	$ 7,288	$ 3,764

Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Operating Loss Carryforwards [Line Items]
Income tax provision (benefit)		$ 91,638	$ (83,794)	$ 0
Change in valuation allowance		(3,220)	159,158	46,996
Tax credit carryforwards	$ 55,000		55,000
Deferred tax assets, valuation allowance	17,471	20,691	17,471
Non-recurring income tax benefit	104,200
Liability for unrecognized tax benefits	7,288	$ 21,637	$ 7,288	$ 3,764	$ 4,852
Effective income tax rate		29.80%	(47.20%)	0.00%
Statutory income tax rate			12.50%
Other Noncurrent Assets [Member]
Operating Loss Carryforwards [Line Items]
Cumulated unremitted earnings of overseas subsidiaries	604,200	$ 664,300	$ 604,200
Other Non-current Liabilities [Member]
Operating Loss Carryforwards [Line Items]
Liability for unrecognized tax benefits	6,300	16,300	6,300
Employee Share Options [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards		65,400
Foreign Tax Authorities [Member]
Operating Loss Carryforwards [Line Items]
Deferred tax assets, valuation allowance	17,500	$ 20,700	$ 17,500
Tax rate before utilization of net operating losses, net credit carryforwards and valuation allowances			42.50%
Statutory income tax rate		12.50%	12.50%	35.00%
Foreign Tax Authorities [Member] \| United Kingdom [Member]
Operating Loss Carryforwards [Line Items]
NOL carryforwards		$ 59,500
Foreign Tax Authorities [Member] \| Germany [Member]
Operating Loss Carryforwards [Line Items]
NOL carryforwards		4,300
U.S. Federal [Member]
Operating Loss Carryforwards [Line Items]
Tax credit carryforwards		18,500
NOL carryforwards		227,900
U.S. Federal [Member] \| Year 2014 to 2016 [Member]
Operating Loss Carryforwards [Line Items]
Annual limitation on utilization of certain acquired federal NOLs		28,600
U.S. Federal [Member] \| Year 2017 [Member]
Operating Loss Carryforwards [Line Items]
Annual limitation on utilization of certain acquired federal NOLs		12,000
U.S. Federal [Member] \| Year 2018 to 2026 [Member]
Operating Loss Carryforwards [Line Items]
Annual limitation on utilization of certain acquired federal NOLs		3,000
U.S. Federal [Member] \| EUSA Pharma Acquisition [Member]
Operating Loss Carryforwards [Line Items]
NOL carryforwards	$ 114,600		$ 114,600
U.S. State [Member]
Operating Loss Carryforwards [Line Items]
Tax credit carryforwards		2,600
NOL carryforwards		$ 292,200

Related Party Transactions (Details) shares in Millions, $ in Millions	1 Months Ended	12 Months Ended
	Nov. 30, 2012 USD ($)	Dec. 31, 2013 USD ($) shares	Dec. 31, 2012 USD ($) director executive_officer underwriter shares	Dec. 31, 2011 USD ($)
Related Party Transaction [Line Items]
Lease termination expense	$ 1.2
Number of underwriters buying shares in secondary offering \| underwriter			2
Shares sold in secondary offering \| shares		5.4	7.9
Proceeds from secondary offering		$ 314.4	$ 390.7
Number of directors selling shares in secondary offering \| director			4
Number of executive officers selling shares in secondary offering \| executive_officer			4
Expenses from transactions with related party		$ 0.5	$ 0.4
Related Party Mulligan [Member]
Related Party Transaction [Line Items]
Rent expense			$ 0.3
Related Party Circ [Member]
Related Party Transaction [Line Items]
Option to license certain rights and assets				$ 0.3

Restructuring (Details) - USD ($) $ in Thousands	12 Months Ended
Restructuring (Details) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Restructuring Reserve [Roll Forward]
Restructuring Reserve, Beginning Balance	$ 1,227
Cash payments	(2,432)
Restructuring Reserve, Ending Balance	252	$ 1,227
Selling, General and Administrative Expenses [Member]
Restructuring Reserve [Roll Forward]
Costs incurred during the period	1,457
One-time Termination Benefits
Restructuring Reserve [Roll Forward]
Restructuring Reserve, Beginning Balance	1,227
Costs incurred during the period	3,800
Cash payments	(2,272)
Restructuring Reserve, Ending Balance	0	1,227
One-time Termination Benefits \| Selling, General and Administrative Expenses [Member]
Restructuring Reserve [Roll Forward]
Costs incurred during the period	1,000	2,800	$ 0
Facility Closing [Member]
Restructuring Reserve [Roll Forward]
Restructuring Reserve, Beginning Balance	0
Cash payments	(160)
Restructuring Reserve, Ending Balance	252	$ 0
Facility Closing [Member] \| Selling, General and Administrative Expenses [Member]
Restructuring Reserve [Roll Forward]
Costs incurred during the period	$ 412

Discontinued Operations (Details) $ in Thousands	3 Months Ended				12 Months Ended
Discontinued Operations (Details) $ in Thousands	Dec. 31, 2012 USD ($) employee	Sep. 30, 2012 USD ($)	Jun. 30, 2012 USD ($)	Mar. 31, 2012 USD ($)	Dec. 31, 2013 USD ($)	Dec. 31, 2012 USD ($) employee women_health_product	Dec. 31, 2011 USD ($)
Discontinued Operation, Gain (Loss) on Disposal of Discontinued Operation, Net of Tax [Abstract]
Product sales, net						$ 20,873
Loss from discontinued operations before income taxes						(5,787)
Income tax expense						(2,020)
Loss from discontinued operations, net of taxes						(7,807)
Gain on sale of discontinued operations	$ 35,200					35,244
Income (loss) from discontinued operations	$ 34,345	$ (386)	$ (3,968)	$ (2,554)	$ 0	27,437	$ 0
Women's Health Business [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Sales price of business sold						97,600
Inventory transferred to Meda upon close of the sale						2,600
Transactions costs incurred on sale						$ 3,700
Women's health products purchased by Meda \| women_health_product						6
Employee positions offered by acquirer \| employee	60					60

Employee Benefit Plans (Details) - USD ($) $ in Millions	12 Months Ended
Employee Benefit Plans (Details) - USD ($) $ in Millions	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Defined Contribution Plan Disclosure [Line Items]
Expenses related to defined contribution plans	$ 1.1	$ 0.3	$ 0.0
Ireland [Member]
Defined Contribution Plan Disclosure [Line Items]
Expenses related to defined contribution plans		0.0	0.0
Defined contribution plans, employer matching percentage of employee's eligible contributions	8.00%
Accrued Retirement Liability	$ 0.3
United States [Member]
Defined Contribution Plan Disclosure [Line Items]
Expenses related to defined contribution plans	0.4
United Kingdom [Member]
Defined Contribution Plan Disclosure [Line Items]
Expenses related to defined contribution plans	$ 0.4	$ 0.2	$ 0.0
Defined contribution plans, employer matching percentage of employee's eligible contributions	12.00%
France [Member]
Defined Contribution Plan Disclosure [Line Items]
Expenses related to defined contribution plans	$ 0.3

Subsequent Event (Details) - USD ($)			2 Months Ended	12 Months Ended
Subsequent Event (Details) - USD ($)	Jan. 22, 2014	Jan. 13, 2014	Feb. 25, 2014	Dec. 31, 2013	Feb. 21, 2014	Feb. 19, 2014	Jan. 23, 2014	Dec. 19, 2013	Jun. 13, 2013	Jun. 30, 2012
Aerial [Member] \| Subsequent Event [Member]
Subsequent Event [Line Items]
Payments to acquire in process research and development		$ 125,000,000
Maximum milestone payments		$ 272,000,000
Gentium [Member]
Subsequent Event [Line Items]
Share price (in dollars per share)								$ 57
Gentium [Member] \| Subsequent Event [Member]
Subsequent Event [Line Items]
Percentage of shares acquired	79.00%
Initial upfront payment			$ 993,374,568.000000
Ordinary Shares [Member] \| Gentium [Member] \| Subsequent Event [Member]
Subsequent Event [Line Items]
Shares acquired in tender offer (in shares)	12,244,156
Percentage of diluted shares acquired	69.00%		29.00%
Acquired interest in business					98.00%
Second Credit Amendment [Member] \| Subsequent Event [Member]
Subsequent Event [Line Items]
Principle amount of term loan							$ 904,400,000
Revolving Credit Facility [Member]
Subsequent Event [Line Items]
Maximum amount available under revolving credit facility										$ 100,000,000.0
Revolving Credit Facility [Member] \| Second Credit Amendment [Member]
Subsequent Event [Line Items]
Maximum amount available under revolving credit facility									$ 200,000,000
Interest rate reduction basis points				1.50%
Revolving Credit Facility [Member] \| Second Credit Amendment [Member] \| Subsequent Event [Member]
Subsequent Event [Line Items]
Maximum amount available under revolving credit facility							$ 425,000,000
Interest rate reduction basis points	0.25%
Refinanced Term Loan [Member]
Subsequent Event [Line Items]
Principle amount of term loan										$ 475,000,000.0
Refinanced Term Loan [Member] \| Subsequent Event [Member]
Subsequent Event [Line Items]
Debt instrument, interest rate, stated percentage						3.30%
Refinanced Term Loan [Member] \| Second Credit Amendment [Member]
Subsequent Event [Line Items]
Principle amount of term loan									$ 557,188,000
Debt instrument, interest rate, stated percentage				3.50%
Interest rate reduction basis points				1.50%
Revolving Credit Facility [Member] \| Subsequent Event [Member]
Subsequent Event [Line Items]
Debt instrument, interest rate, stated percentage						2.70%

Quarterly Financial Data (Unaudited) (Schedule Of Interim Financial Information Presents Results Of Operations On Quarterly Basis) (Details) - USD ($)
$ / shares in Units, $ in Thousands

3 Months Ended

12 Months Ended

Dec. 31, 2013

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Sep. 30, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2011

Sep. 30, 2011

Jun. 30, 2011

Mar. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Quarterly Financial Data [Line Items]

Revenues

$ 235,774

$ 232,160

$ 208,252

$ 196,237

$ 183,703

$ 175,515

$ 124,231

$ 102,530

$ 872,423

$ 585,979

$ 272,277

Gross margin

^[1]

208,153

206,134

181,533

167,432

156,179

141,501

110,714

93,708

Income from continuing operations

166,206

33,595

31,113

30,235

216,312

261,149

124,984

Income from discontinued operations, net of taxes

34,345

(386)

(3,968)

(2,554)

27,437

Net income

$ 55,293

$ 75,409

$ 42,185

$ 43,425

$ 200,551

$ 33,209

$ 27,145

$ 27,681

$ 216,312

$ 288,586

$ 124,984

Net income (in dollars per share), basic

$ 0.96

$ 1.30

$ 0.72

$ 0.74

$ 3.46

$ 0.58

$ 0.48

$ 0.51

$ 3.71

$ 5.09

$ 3.01

Net income (in dollars per share), diluted

$ 0.90

$ 1.23

$ 0.69

$ 0.71

$ 3.28

$ 0.55

$ 0.45

$ 0.48

$ 3.51

$ 4.79

$ 2.67

Amortization of intangible assets

$ 79,042

$ 72,922

$ 7,448

Change in fair value of contingent consideration

$ 2,300

$ 5,000

$ 3,400

$ 4,500

Upfront license fees

1,000

4,000

Loss on extinguishment and modification of debt

3,700

3,749

1,247

Discontinued operations, gain on sale of women's health business

$ 35,200

35,244

Tax benefit on the release of income tax valuation allowance

(104,200)

Fair value step-up adjustments, purchase accounting inventory

700

500

1,100

1,500

2,100

$ 10,300

$ 3,000

$ 1,300

Transaction costs

4,400

400

8,900

3,500

Total stock-based compensation expense

44,551

23,006

20,704

^[2]

Azur Merger and EUSA Acquisition [Member]

Quarterly Financial Data [Line Items]

Revenue of acquiree since acquisition date

59,600

59,900

23,500

18,400

Acquired Developed Technologies [Member]

Quarterly Financial Data [Line Items]

Amortization of intangible assets

$ 20,500

$ 19,500

$ 19,300

$ 19,500

$ 21,800

$ 19,700

12,900

10,700

$ 1,800

$ 78,800

$ 65,100

$ 7,200

Discontinued Operations [Member]

Quarterly Financial Data [Line Items]

Revenues

(5,308)

(5,884)

Gross margin

(2,226)

(2,870)

Continuing Operations [Member]

Quarterly Financial Data [Line Items]

Revenues

124,231

102,530

Gross margin

110,714

93,708

Previously Reported [Member]

Quarterly Financial Data [Line Items]

Revenues

129,539

108,414

Gross margin

$ 112,940

$ 96,578

[1]	Gross margin excludes amortization of acquired developed technology of $19.5 million, $19.3 million, $19.5 million and $20.5 million in the first, second, third and fourth quarters of 2013, respectively, and $10.7 million, $12.9 million, $19.7 million and $21.8 million in the first, second, third and fourth quarters of 2012, respectively.
[2]	Includes expense of $7.3 million related to the acceleration of vesting in December 2011 of certain non-qualified share options held by 17 executives and non-employee directors in connection with the Azur Merger, of which $6.9 million was recorded in selling, general and administrative and $0.4 million was recorded in research and development.

Valuation and Qualifying Accounts (Schedule of Valuation and Qualifying Accounts) (Details) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Allowance for Doubtful Accounts [Member]

Movement in Valuation Allowances and Reserves [Roll Forward]

Balance at beginning of period

^[1]

$ 715

$ 50

Additions charged to costs and expenses

^[1]

(4)

678

Deductions

^[1]

(117)

(13)

(3)

Balance at end of period

^[1]

594

715

Allowance for Sales Discounts [Member]

Movement in Valuation Allowances and Reserves [Roll Forward]

Balance at beginning of period

^[1]

528

296

420

Additions charged to costs and expenses

^[1]

5,267

6,022

3,604

Deductions

^[1]

(5,417)

(5,790)

(3,728)

Balance at end of period

^[1]

378

528

296

Allowance for Chargebacks [Member]

Movement in Valuation Allowances and Reserves [Roll Forward]

Balance at beginning of period

^[1]

2,536

Additions charged to costs and expenses

^[1]

21,047

13,072

451

Deductions

^[1]

(20,875)

(10,556)

(443)

Balance at end of period

^[1]

2,708

2,536

Deferred Tax Asset Valuation Allowance [Member]

Movement in Valuation Allowances and Reserves [Roll Forward]

Balance at beginning of period

^[2]

17,471

^[3]

111,188

^[3]

155,519

Additions charged to costs and expenses

3,220

3,421

^[2],[3]

^[2]

Other Additions

62,971

^[2],[3]

^[2]

Deductions

(160,109)

^[2],[3]

(44,331)

^[2]

Balance at end of period

$ 20,691

$ 17,471

^[2],[3]

$ 111,188

^[2],[3]

[1]	Shown as a reduction of accounts receivable. Charges related to sales discounts and chargebacks are reflected as a reduction of revenue.
[2]	Deductions to the deferred tax asset valuation allowance include movements relating to utilization of NOLs and tax credit carryforwards, release in valuation allowance and other movements including adjustments following finalization of tax returns.
[3]	Other additions to the deferred income tax asset valuation allowance resulted from the Azur Merger and the EUSA Acquisition.