View Filing Data

Deferred tax assets, net, non-current

^[1]

30,048

14,246

Intangible assets, net

1,755,861

812,396

Goodwill

763,763

450,456

94,250

74,597

Deferred financing costs

25,896

14,605

Other non-current assets

9,296

7,304

Total assets

3,196,434

2,238,221

Current liabilities:

Accounts payable

72,538

21,005

Accrued liabilities

147,737

119,718

Current portion of long-term debt

9,513

5,572

Income taxes payable

824

336

Contingent consideration

50,000

Deferred tax liability, net

6,259

Deferred revenue

1,138

Total current liabilities

238,009

204,028

Deferred revenue, non-current

5,433

5,718

Long-term debt, less current portion

1,189,096

544,404

Deferred tax liability, net, non-current

471,993

168,497

Other non-current liabilities

25,395

20,040

Commitments and contingencies (Note 8)

Jazz Pharmaceuticals plc shareholders' equity

Ordinary shares

Non-voting euro deferred shares

Capital redemption reserve

471

Additional paid-in capital

1,251,587

1,220,317

Accumulated other comprehensive income

70,892

56,153

Retained earnings (accumulated deficit)

(74,118)

18,532

Total Jazz Pharmaceuticals plc shareholders’ equity

1,248,893

1,295,534

Noncontrolling interests

17,615

Total shareholders' equity

1,266,508

1,295,534

Total liabilities and shareholders’ equity

$ 3,196,434

$ 2,238,221

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

Condensed Consolidated Statements Of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Revenues:
Product sales, net	$ 244,986	$ 194,652
Royalties and contract revenues	1,933	1,585
Total revenues	246,919	196,237
Operating expenses:
Cost of product sales (excluding amortization of acquired developed technologies)	30,924	27,220
Selling, general and administrative	106,363	70,528
Research and development	18,109	6,747
Acquired in-process research and development	127,000	4,000
Intangible asset amortization	31,182	19,555
Total operating expenses	313,578	128,050
Income (loss) from operations	(66,659)	68,187
Interest expense, net	(10,076)	(7,399)
Foreign currency gain	123	271
Income (loss) before income tax provision	(76,612)	61,059
Income tax provision	17,027	17,634
Net income (loss)	(93,639)	43,425
Net loss attributable to noncontrolling interests, net of tax	(989)	0
Net income (loss) attributable to Jazz Pharmaceuticals plc	$ (92,650)	$ 43,425
Net income (loss) per ordinary share attributable to Jazz Pharmaceuticals plc:
Basic net income (in dollars per share)	$ (1.58)	$ 0.74
Diluted net income (in dollars per share)	$ (1.58)	$ 0.71
Weighted-average ordinary shares used in calculating net income (loss) per ordinary share attributable to Jazz Pharmaceuticals plc:
Basic (in shares)	58,526	58,358
Diluted (in shares)	58,526	61,511

Condensed Consolidated Statements Of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ (93,639)	$ 43,425
Other comprehensive income (loss):
Foreign currency translation adjustments	15,016	(20,440)
Other comprehensive income (loss)	15,016	(20,440)
Total comprehensive income (loss)	(78,623)	22,985
Comprehensive loss attributable to noncontrolling interests, net of tax	(712)	0
Comprehensive income (loss) attributable to Jazz Pharmaceuticals plc	$ (77,911)	$ 22,985

Condensed Consolidated Statements Of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Operating activities
Net income (loss)	$ (93,639)	$ 43,425
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Amortization of intangible assets	31,182	19,555
Depreciation	1,309	575
Acquired in-process research and development	127,000	4,000
Loss on disposal of property and equipment	2	40
Share-based compensation	13,815	8,757
Excess tax benefit from share-based compensation	(5,777)	(889)
Acquisition accounting inventory fair value step-up adjustments	8,022	1,545
Change in fair value of contingent consideration	0	4,500
Deferred income taxes	(4,378)	(3,874)
Provision for losses on accounts receivable and inventory	813	142
Other non-cash transactions	1,868	1,975
Changes in assets and liabilities:
Accounts receivable	(16,014)	(18,911)
Inventories	(3,071)	1,231
Prepaid expenses and other current assets	4,357	(6,272)
Other long-term assets	(1,545)	(999)
Accounts payable	8,579	16,158
Accrued liabilities	927	(2,660)
Income taxes payable	5,757	(1,397)
Deferred revenue	(273)	(207)
Contingent consideration	(14,900)	0
Other non-current liabilities	4,689	3,196
Net cash provided by operating activities	68,723	69,890
Investing activities
Acquisitions, net of cash acquired	(828,676)	0
Acquisition of in-process research and development	(125,000)	(4,000)
Purchases of property and equipment	(3,527)	(1,143)
Acquisition of intangible assets	0	(1,300)
Net cash used in investing activities	(957,203)	(6,443)
Financing activities
Net proceeds from issuance of debt	636,355	0
Proceeds from employee equity incentive and purchase plans and exercise of warrants	21,467	9,609
Acquisition of noncontrolling interests	(119,175)	0
Payment of contingent consideration	(35,100)	0
Payment of employee withholding taxes related to share-based awards	(9,363)	(1,427)
Excess tax benefit from share-based compensation	5,777	889
Repayment of long-term debt	(2,299)	(5,938)
Net cash provided by financing activities	497,662	3,133
Effect of exchange rates on cash and cash equivalents	188	(3,265)
Net increase (decrease) in cash and cash equivalents	(390,630)	63,315
Cash and cash equivalents, at beginning of period	636,504	387,196
Cash and cash equivalents, at end of period	$ 245,874	$ 450,511

The Company and Summary of Significant Accounting Policies

3 Months Ended

Mar. 31, 2014

Accounting Policies [Abstract]

The Company and Summary of Significant Accounting Policies

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 23, 2014, pursuant to a tender offer, we became the indirect majority shareholder of Gentium S.p.A., or Gentium, thereby acquiring control of Gentium on that date, which acquisition we refer to in this report as the Gentium Acquisition. In February 2014, we completed a subsequent offering period of the tender offer, resulting in total purchases pursuant to the tender offer of approximately 98% of the fully diluted voting securities of Gentium for an aggregate acquisition cost to us of $976.3 million, comprising cash payments of $993.4 million offset by proceeds from the exercise of Gentium share options of $17.1 million. Please see Note 2 for additional information regarding the Gentium Acquisition.

Throughout this report, unless otherwise indicated or the context otherwise requires, all references to “Jazz Pharmaceuticals,” “the registrant,” “we,” “us,” and “our” refer to Jazz Pharmaceuticals plc and its consolidated subsidiaries.

Basis of Presentation

These unaudited condensed consolidated financial statements have been prepared following the requirements of the Securities and Exchange Commission, or SEC, for interim reporting. As permitted under those rules, certain footnotes and other financial information that are normally required by U.S. generally accepted accounting principles, or GAAP, can be condensed or omitted. The information included in this Quarterly Report on Form 10-Q should be read in conjunction with the annual consolidated financial statements and accompanying notes of Jazz Pharmaceuticals plc included in its Annual Report on Form 10-K for the year ended December 31, 2013. The results of operations of the acquired Gentium business, along with the estimated fair values of the assets acquired and liabilities assumed in the transaction, have been included in our condensed consolidated financial statements since the closing of the Gentium Acquisition on January 23, 2014, which date we refer to in this report as the closing date of the Gentium Acquisition.

In the opinion of management, these condensed consolidated financial statements have been prepared on the same basis as the annual consolidated financial statements and include all adjustments, consisting only of normal recurring adjustments, considered necessary for the fair presentation of our financial position and operating results. The results for the three months ended March 31, 2014 are not necessarily indicative of the results to be expected for the year ending December 31, 2014, for any other interim period or for any future period.

These condensed consolidated financial statements include the accounts of Jazz Pharmaceuticals plc and our subsidiaries and intercompany transactions and balances have been eliminated. We record noncontrolling interests in our condensed consolidated financial statements which represent the ownership interest of minority shareholders in the equity of Gentium. Our condensed consolidated financial statements include the results of operations of businesses we have acquired from the date of each acquisition for the applicable reporting periods.

Reclassifications

Certain prior period amounts presented in these condensed consolidated financial statements and the accompanying footnotes have been reclassified to conform to current period presentation. Upfront license fees of $4.0 million, previously classified as research and development expense, have been reclassified to acquired in-process research and development, or IPR&D, in the condensed consolidated statements of operations and reclassified from operating activities to investing activities in the condensed consolidated statements of cash flows to conform to current period presentation. Inventories of $1.4 million previously classified as raw materials as of December 31, 2013 have been reclassified to work in process to conform to current period presentation.

Significant Risks and Uncertainties

Our financial results are significantly influenced by sales of Xyrem^® (sodium oxybate) oral solution. In the three months ended March 31, 2014, net product sales of Xyrem were $160.4 million, which represented 65.5% 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 U.S. 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 has been scheduled in the lawsuit against the first ANDA filer, Roxane Laboratories, Inc., or Roxane, we anticipate that trial on some of the patents 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, or the approval and launch of other sodium oxybate products that compete with 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 updating 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 have not reached agreement with the FDA on certain significant terms of our risk evaluation and mitigation strategies, or REMS, documents for Xyrem. 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 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 initiated dispute resolution procedures with respect to the modification of the Xyrem deemed REMS. Given these circumstances, we initiated dispute resolution procedures with the FDA at the end of February 2014. We expect to receive the FDA’s response to our initial dispute resolution submission in the second quarter of 2014. We cannot predict whether, or on what terms, we will reach agreement with the FDA on final REMS documents for Xyrem, the outcome or timing of the current dispute resolution procedure, 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.

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. 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), and we expect these interactions to continue among the parties. 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.

Sales of our second largest product, Erwinaze^® (asparaginase Erwinia chrysanthemi), called Erwinase^® in markets outside of the United States, continue to grow. In the three months ended March 31, 2014, net product sales of Erwinaze/Erwinase were $46.9 million, which represented 19.2% of total net product sales for that period. 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 maintain and grow sales of Erwinaze is subject to a number of risks and uncertainties, including the limited population of patients with acute lymphoblastic leukemia, or 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 our ability to maintain the current sales level and continue to increase sales is our need to assure 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 demand or our requirements for clinical trial supplies; 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 healthcare 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 and reimbursement approvals for Defitelio^® (defibrotide) in order to launch Defitelio in certain European countries representing a significant market opportunity for Defitelio; and 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. For example, in April 2014, we received a Form FDA 483 at the conclusion of a pharmacovigilance inspection recently conducted by the FDA. The Form FDA 483 included observations relating to certain aspects of our adverse drug experience reporting system for all of our products, including Xyrem. In light of the fact that we have previously received observations relating to adverse drug experience reporting, we do not know whether the FDA will take further action, including the issuance of a warning letter as a follow-up to its inspection, or require us to take further action, with respect to the matters covered in the Form FDA 483. Other risks and uncertainties related to our ability to execute on our strategy include: 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 launch of Defitelio in Europe throughout 2014 and 2015; 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; 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.

Business Acquisitions

Our consolidated financial statements include the results of 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, liabilities assumed and any noncontrolling interests in the acquired business be recognized at their estimated fair values as of the acquisition date, with limited exceptions, and that the fair value of acquired 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.

Acquired In-Process Research and Development

The initial costs of rights to IPR&D projects acquired in an asset acquisition are expensed as IPR&D unless the project has an alternative future use. The fair value of IPR&D projects acquired in a business combination are capitalized and accounted for as indefinite-lived intangible assets until the underlying project receives regulatory approval, at which point the intangible asset will be accounted for as a definite-lived intangible asset, or discontinuation, at which point the intangible asset will be written off. Development costs incurred after the acquisition are expensed as incurred.

Concentrations of Risk

Financial instruments that potentially subject us to concentrations of credit risk consist of cash equivalents, investments 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, investments 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 pharmaceutical wholesale distributors and specialty pharmaceutical distribution companies, primarily in the United States, and to other international distributors and hospitals. 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 March 31, 2014, five customers accounted for 83% of gross accounts receivable, including Express Scripts Specialty Distribution Services, Inc. and its affiliate CuraScript, Inc., or Express Scripts, which accounted for 63% of gross accounts receivable, and Accredo Health Group, Inc., or Accredo, which accounted for 9% of gross accounts receivable. As of December 31, 2013, five customers accounted for 85% of gross accounts receivable, including Express Scripts, which accounted for 69% of gross accounts receivable, and Accredo, which accounted for 9% of gross accounts receivable.

We depend on single source suppliers and manufacturers for each of our products, product candidates and their active pharmaceutical ingredients.

Use of Estimates

The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses, and related disclosures in the condensed 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 (Loss) per Ordinary Share Attributable to Jazz Pharmaceuticals plc

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



	Three Months Ended March 31,
	2014			2013
Numerator:
Net income (loss) attributable to Jazz Pharmaceuticals plc	$	(92,650	)	$	43,425
Denominator:
Weighted-average ordinary shares used in calculating net income (loss) per ordinary share attributable to Jazz Pharmaceuticals plc - basic	58,526			58,358
Dilutive effect of employee equity incentive and purchase plans	—			1,496
Dilutive effect of warrants	—			1,657
Weighted-average ordinary shares used in calculating net income (loss) per ordinary share attributable to Jazz Pharmaceuticals plc - diluted	58,526			61,511

Net income (loss) per ordinary share attributable to Jazz Pharmaceuticals plc:
Basic	$	(1.58	)	$	0.74
Diluted	$	(1.58	)	$	0.71

Potentially dilutive ordinary shares from employee equity plans and warrants were not included in the diluted net loss per ordinary share attributable to Jazz Pharmaceuticals plc for the three months ended March 31, 2014 because the inclusion of such shares would have an anti-dilutive effect.

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, or ESPP. The following table represents the weighted-average ordinary shares that were excluded from the computation of diluted net income (loss) per ordinary share attributable to Jazz Pharmaceuticals plc for the periods presented because including them would have an anti-dilutive effect (in thousands):



	Three Months Ended March 31,
	2014	2013
Options to purchase ordinary shares and RSUs	5,491	2,352
Warrants to purchase ordinary shares	1,257	—
Ordinary shares under ESPP	141	—

Recent Accounting Pronouncements

In April 2014, the Financial Accounting Standards Board, or the FASB, issued Accounting Standards Update, or ASU, No. 2014-08, “Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity”, or ASU 2014-08. Under ASU 2014-08, only disposals representing a strategic shift in operations should be presented as discontinued operations. Those strategic shifts should have a major effect on the organization’s operations and financial results. Additionally, ASU 2014-08 requires expanded disclosures about discontinued operations that will provide financial statement users with more information about the assets, liabilities, income, and expenses of discontinued operations. ASU 2014-08 is effective for fiscal and interim periods beginning on or after December 15, 2014, with early adoption permitted. The impact of the adoption of this ASU on our results of operations, financial position, cash flows and disclosures will be based on our future disposal activity.

Business Combination and Asset Acquisition Business Combination and Asset Acquisition

3 Months Ended

Mar. 31, 2014

Business Combinations [Abstract]

Business Combination and Asset Acquisition

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 on January 23, 2014, the closing date of the Gentium Acquisition, we became the indirect majority shareholder of Gentium and acquired control of Gentium. Following the expiration of the initial offering period, and in accordance with the terms of the Gentium 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. In total, pursuant to the tender offer agreement, we purchased approximately 98% of Gentium’s fully diluted ordinary shares and ADSs. The aggregate acquisition cost of the Gentium ordinary shares and ADSs we purchased pursuant to the tender offer was $976.3 million, comprising cash payments of $993.4 million offset by proceeds from the exercise of Gentium share options of $17.1 million. $857.1 million of the acquisition consideration is attributable to the 12,244,156 Gentium ordinary shares and ADSs purchased on the closing date of the Gentium Acquisition, as well as 1,345,023 ADSs committed to tender in accordance with the guaranteed delivery procedures contemplated by the tender offer and options to acquire 1,666,608 ordinary shares of Gentium subject to support agreements requiring that such options be exercised and the underlying ordinary shares be tendered in a subsequent offering period. These ADSs and ordinary shares represented in the aggregate approximately 86% of the fully diluted number of ordinary shares and ADSs of Gentium. The remaining $119.2 million of the acquisition cost is attributable to the acquisition of an additional 12% of the fully diluted Gentium ordinary shares and ADSs during the subsequent offering period and is accounted for as an acquisition of noncontrolling interests.

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. As a result of the Gentium Acquisition, we acquired defibrotide, which is marketed under the name Defitelioin Europe. In October 2013, the European Commission granted marketing authorization for Defitelio for the treatment of severe hepatic veno-occlusive disease, or VOD, in adults and children undergoing hematopoietic stem cell transplantation therapy. Under a license and supply agreement, Gentium has licensed the rights to commercialize defibrotide for the treatment and prevention of VOD in North America, Central America and South America, subject to receipt of marketing authorization, if any, in the applicable territory, to Sigma-Tau Pharmaceuticals, Inc.

The Gentium Acquisition was accounted for using the acquisition method of accounting under which assets and liabilities of Gentium were recorded at their respective estimated fair values as of the closing date of the Gentium Acquisition and added to the assets and liabilities of Jazz Pharmaceuticals plc, including an amount for goodwill representing the difference between the acquisition consideration and the estimated fair value of the identifiable net assets. The results of operations of Gentium and the estimated fair values of the assets acquired and liabilities assumed have been included in our consolidated financial statements since the closing date of the Gentium Acquisition.

During the three months ended March 31, 2014, we incurred $10.0 million in acquisition-related costs related to the Gentium Acquisition, which primarily consisted of banking, legal, accounting and valuation-related expenses. These expenses were recorded in selling, general and administrative expense in the accompanying condensed consolidated statements of operations. Our condensed consolidated statements of operations included revenues of $13.5 million and a net loss of $17.9 million from the acquired Gentium business, as measured from the closing date of the Gentium Acquisition.

The acquisition consideration (not including the acquisition cost of $119.2 million to acquire the 12% noncontrolling interests in the subsequent offering period) was comprised of (in thousands):



Cash consideration for shares acquired in initial tender offer period	$	697,917
Liability for shares committed under guaranteed delivery procedures	76,666
Liability for options committed for exercise	82,503
Total acquisition consideration	$	857,086

The fair values of assets acquired and liabilities assumed at the closing date of the Gentium Acquisition as well as the fair value at the acquisition date of the noncontrolling interests in Gentium, are summarized below (in thousands):



Cash and cash equivalents	$	28,410
Short-term deposit	5,418
Accounts receivable (1)	13,855
Inventories	13,525
Prepaid and other current assets	1,383
Intangible assets	960,350
Goodwill	308,642
Deferred tax assets	22,999
Property, plant and equipment	10,201
Other long-term assets	431
Accounts payable	(11,778		)
Accrued expenses	(51,477		)
Income taxes payable	(502		)
Other long-term liabilities	(654		)
Debt (current and long-term)	(2,351		)
Deferred tax liabilities	(304,788		)
Noncontrolling interests	(136,578		)
Total acquisition consideration	$	857,086

___________________


(1)	The estimated fair value of trade receivables acquired was $13.9 million and the gross contractual amount was $14.9 million, of which we expect that $1.0 million will be uncollectible.

The intangible assets as of the closing date of the Gentium Acquisition included (in thousands):



Finite-lived intangible assets:
Currently marketed product:
Defibrotide VOD (Non-U.S.)	$	719,500
Manufacturing contracts	14,500
Tradename	350
Total finite-lived intangible assets	734,350
IPR&D:
Defibrotide VOD Prophylaxis	168,000
Defibrotide VOD (U.S.)	58,000
Total IPR&D	226,000
Total intangible assets	$	960,350

The fair value of the currently marketed product was determined using the income approach. The income approach explicitly recognizes that the fair value of an asset is premised upon the expected receipt of future economic benefits such as earnings and cash inflows based on current sales projections and estimated costs for each product line. Indications of value were developed by discounting these benefits to their present worth at a discount rate that reflects the current return requirements of the market. The fair value of the currently marketed product was capitalized as of the closing date of the Gentium Acquisition and subsequently will be amortized over the estimated remaining life of the product of approximately 16 years.

Gentium produces active pharmaceutical ingredients, or APIs, including the defibrotide compound, urokinase, sodium heparin and sulglicotide. Other than defibrotide, these APIs are subsequently used to make the finished forms of various drugs and are distributed via supply contracts. The fair value of these supply contracts was determined using the income approach based on the expected cash flows from the projected net earnings of each API. The fair value of the API supply contracts was capitalized as of the closing date of the Gentium Acquisition and subsequently will be amortized over 4 years which approximates the remaining contractual term and reasonably expected renewal periods.

The fair value of IPR&D was determined using the income approach, including the application of probability factors related to the likelihood of success of the respective products reaching final development and commercialization. This approach also took into consideration information and certain program-related documents and forecasts prepared by management. The fair value of IPR&D was capitalized as of the closing date of the Gentium Acquisition and is subsequently accounted for as an indefinite-lived intangible asset until completion or abandonment of the associated research and development efforts. Accordingly, during the development period after the closing of the Gentium Acquisition, these assets will not be amortized into earnings; instead, these assets will be subject to periodic impairment testing. Upon successful completion of the development process for an acquired IPR&D project, determination as to the useful life of the asset will be made. The asset would then be considered a finite-lived intangible asset and amortization of the asset into earnings would begin over the remaining estimated useful life of the asset.

The excess of the total acquisition consideration over the fair value amounts assigned to the assets acquired and the liabilities assumed represents the goodwill amount resulting from the Gentium Acquisition. We believe that the factors that contributed to goodwill included the Gentium workforce, which will complement our clinical experience in hematology/oncology and our expertise in reaching targeted physicians who treat serious medical conditions, and the deferred tax consequences of intangible assets recorded for financial statement purposes. We do not expect any portion of this goodwill to be deductible for tax purposes.

The noncontrolling interests at the closing date of the Gentium Acquisition comprised 2,007,452 of Gentium’s issued and outstanding ordinary shares and ADSs and options to acquire 484,097 ordinary shares of Gentium that were not subject to support agreements. The fair value of the noncontrolling interests was estimated using Gentium’s closing market price quoted on the NASDAQ Global Market on January 22, 2014.

Pro Forma Financial Information (Unaudited)

The following unaudited supplemental pro forma information presents our combined historical results of operations with adjustments to reflect one-time charges and amortization of fair value adjustments in the appropriate pro forma periods as if the Gentium Acquisition had been completed on January 1, 2013. These adjustments include:


•	An increase in amortization expense of $2.9 million for the three months ended March 31, 2014 and $12.2 million for the three months ended March 31, 2013 related to the fair value of acquired identifiable intangible assets.


•	The exclusion of acquisition-related expenses of $40.7 million for the three months ended March 31, 2014.


•	An increase in interest expense of $1.4 million for the three months ended March 31, 2014 and $5.6 million for the three months ended March 31, 2013 incurred on additional borrowings made to fund the Gentium Acquisition as if the borrowings had occurred on January 1, 2013.

•

The exclusion of other non-recurring expenses of $32.9 million for the three months ended March 31, 2014 and the inclusion of $12.8 million for the three months ended March 31, 2013 primarily related to Gentium transaction bonus costs, the fair value step-up to acquired inventory, share-based compensation incurred from the acceleration of stock option vesting upon closing of the Gentium Acquisition and integration-related expenses.

The unaudited pro forma results do not assume any operating efficiencies as a result of the consolidation of operations (in thousands, except per share data):



	Three Months Ended March 31,
	2014			2013
Revenues	$	250,222		$	206,241
Net income (loss) attributable to Jazz Pharmaceuticals plc	$	(77,677	)	$	14,135
Net income (loss) per ordinary share attributable to Jazz Pharmaceuticals plc - basic	$	(1.33	)	$	0.24
Net income (loss) per ordinary share attributable to Jazz Pharmaceuticals plc - diluted	$	(1.33	)	$	0.23

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 jurisdictions 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 was accounted for as a purchase of IPR&D assets with no alternative future use. Accordingly, the $125.0 million upfront payment was charged to acquired IPR&D expense in the three months ended March 31, 2014. The assignment of the JZP-110 rights from Aerial to Jazz triggered a liability for a milestone payment of $2.0 million to SK, which was also charged to acquired IPR&D expense in the three months ended March 31, 2014.

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

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Inventories

3 Months Ended

Mar. 31, 2014

Inventory Disclosure [Abstract]

Inventories

Inventories consisted of the following (in thousands):



	March 31, 2014		December 31, 2013
Raw materials	$	3,709	$	3,506
Work in process	10,575		10,301
Finished goods	22,704		14,862
Total inventories	$	36,988	$	28,669

As of March 31, 2014 and December 31, 2013, the fair value of inventories acquired included a step-up in the value of inventories of $2.5 million and $0.2 million, respectively.

Fair Value Measurement

3 Months Ended

Mar. 31, 2014

Fair Value Disclosures [Abstract]

Fair Value Measurement

Cash and cash equivalents and investments consisted of the following (in thousands):



	March 31, 2014
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Estimated Fair Value		Cash		Investments
Cash	$	245,874	$	—	$	—	$	245,874	$	245,874	$	—
Time deposits	5,502		—		—		5,502		—		5,502
Totals	$	251,376	$	—	$	—	$	251,376	$	245,874	$	5,502


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

Cash equivalents and investments 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 condensed consolidated statements of operations.

Our investment balance represents a time deposit with original maturity of greater than 90 days which matured on April 30, 2014.

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



	March 31, 2014				December 31, 2013
	Significant Other Observable Inputs (Level 2)		Total Estimated Fair Value		Significant Other Observable Inputs (Level 2)		Total Estimated Fair Value
Assets:
Available-for-sale securities
Time deposits	$	5,502	$	5,502	$	140,514	$	140,514
Liabilities:
Contingent consideration	$	—	$	—	$	50,000	$	50,000

As of March 31, 2014 and 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. There were no transfers between the different levels of the fair value hierarchy in 2014 or in 2013.

As of March 31, 2014, the estimated fair value of the $902.1 million principal amount of our term loans was $901.0 million and the carrying amount was $896.3 million. The fair value was determined using quotes from the administrative agent of our credit facility that are based on the bid/ask prices of our new term loans (Level 2). For additional information related to our term loans, see Note 7. The fair value of the borrowings under the revolving credit facility and other borrowings approximates book value based on the borrowing rates currently available for variable rate loans (Level 2).

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.

Certain Balance Sheet Items [Abstract]

Certain Balance Sheet Items

3 Months Ended

Mar. 31, 2014

Certain Balance Sheet Items

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



	March 31, 2014			December 31, 2013
Construction-in-progress	$	10,641		$	4,388
Computer software	8,844			7,960
Machinery and equipment	7,255			417
Computer equipment	5,675			5,610
Leasehold improvements	5,519			4,587
Furniture and fixtures	2,196			1,897
Land and buildings	1,678			—
Subtotal	41,808			24,859
Less accumulated depreciation and amortization	(11,760		)	(10,613		)
Property and equipment, net	$	30,048		$	14,246

Accrued liabilities consisted of the following (in thousands):



	March 31, 2014		December 31, 2013
Rebates and other sales deductions	$	44,284	$	38,772
Employee compensation and benefits	41,932		31,829
Sales returns reserve	20,597		21,110
Professional fees	8,034		5,675
Royalties	6,770		6,082
Accrued interest	6,153		4,150
Other	19,967		12,100
Total accrued liabilities	$	147,737	$	119,718

Goodwill and Intangible Assets

3 Months Ended

Mar. 31, 2014

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, 2013	$	450,456
Goodwill arising from the Gentium Acquisition	308,642
Foreign exchange	4,665
Balance at March 31, 2014	$	763,763

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



	March 31, 2014								December 31, 2013
	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	13.3	$	1,687,325	$	(209,703	)	$	1,477,622	$	957,089	$	(179,225	)	$	777,864
Manufacturing contracts	3.3	14,723		(702		)	14,021		—		—			—
Trademarks	0.8	2,955		(2,463		)	492		2,600		(2,327		)	273
Total finite-lived intangible assets		1,705,003		(212,868		)	1,492,135		959,689		(181,552		)	778,137
Acquired IPR&D assets		263,726		—			263,726		34,259		—			34,259
Total intangible assets		$	1,968,729	$	(212,868	)	$	1,755,861	$	993,948	$	(181,552	)	$	812,396

The increase in the gross carrying amount of intangible assets as of March 31, 2014 compared to December 31, 2013 reflects the acquisition of the Gentium intangible assets, as described in Note 2, and 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 March 31, 2014, 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 (remainder)	$	98,288
2015	126,170
2016	121,820
2017	121,728
2018	118,196
Thereafter	905,933
Total	$	1,492,135

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.

Commitments and Contingencies Disclosure [Abstract]

Long-Term Debt

3 Months Ended

Mar. 31, 2014

Debt Disclosure [Abstract]

Long-term Debt

Long-Term Debt

The following table summarizes the carrying amount of our borrowings (in thousands):



	March 31, 2014		December 31, 2013
Term loan facility	$	896,260	$	549,976
Revolving credit facility	300,000		—
Other borrowings	2,349		—
Total debt	1,198,609		549,976
Less current portion	9,513		5,572
Total long-term debt	$	1,189,096	$	544,404

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.

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 replaced 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 shares and ADSs properly tendered and accepted for payment on the January 22, 2014 expiration of the initial tender offer period relating to the Gentium 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, which are due quarterly, began 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 March 31, 2014, and are currently in compliance with this financial covenant.

The 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 new term loans 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. 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. The refinancing was accounted for as a modification as the change in debt terms was not substantial.

Deferred financing costs of $21.7 million and an original issue discount of $6.1 million were associated with modified and new debt and will be amortized to interest expense using the interest method over the life of the term loans. As of March 31, 2014, the interest rate on the term loans was 3.25% and the effective interest rate was 4.1%.

As the borrowing capacity relating to each creditor under the new revolving credit facility was greater than that under the original revolving credit facility, deferred financing costs totaling $5.4 million were associated with the new arrangement and are being amortized to interest expense on a straight-line basis over the life of the facility. As of March 31, 2014, we had borrowed $300.0 million under the revolving credit facility and the interest rate on these borrowings at that date was 2.69%.

Scheduled maturities with respect to our long-term debt are as follows (in thousands):



Year Ending December 31,	Scheduled Long-Term Debt Maturities
2014 (remainder)	$	7,226
2015	9,479
2016	9,484
2017	309,490
2018	868,512
Thereafter	298
Total	$	1,204,489

Commitments and Contingencies

3 Months Ended

Mar. 31, 2014

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 executive 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 and 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 did not recognize any liabilities relating to these obligations as of March 31, 2014 and December 31, 2013. 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. Future minimum lease payments under our noncancelable operating leases at March 31, 2014 were as follows (in thousands):



Year Ending December 31,	Lease Payments
2014 (remainder)	$	7,786
2015	9,891
2016	6,995
2017	3,749
2018	910
Thereafter	130
Total	$	29,461

As of March 31, 2014, we had $36.9 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 that it had submitted an ANDA to the FDA requesting approval to market a generic version of Xyrem. Roxane’s initial 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 U.S. 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. In accordance with the Drug Price Competition and Patent Term Restoration Act of 1984, or 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 initial Paragraph IV Certification, but that stay has expired. Additional patents covering Xyrem have issued since the original suit against Roxane 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. In addition, in March 2014, the District Court granted our motion to bifurcate and stay the portion of the lawsuit regarding certain patents covering the distribution system for Xyrem. Although no trial date for the case has been scheduled, based on the District Court’s current scheduling order, we anticipate that trial on the patents that are not subject to the court’s stay could occur as early as late in the fourth quarter of 2014. We do not have any estimate of a possible trial date for trial on the stayed patents. The actual timing of events in this litigation may be significantly earlier or later than contemplated by the scheduling order or than we currently anticipate, and we cannot predict the timing or outcome of events in this litigation.

On April 1, 2014, we received an additional Paragraph IV Certification from Roxane alleging that a tenth patent listed in the Orange Book for Xyrem in December 2013 is invalid or not infringed. We have not yet responded to this Paragraph IV Certification and cannot predict the timing or outcome of this matter or its impact on the other ongoing proceedings with Roxane.

On December 10, 2012, we received a Paragraph IV Certification notice 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 initial Paragraph IV Certification alleged that seven patents listed for Xyrem in the Orange Book are not infringed by Amneal’s proposed generic product and that an eighth patent listed in the Orange Book for Xyrem is invalid. On December 13, 2012, we received a supplemental Paragraph IV Certification notice 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 seeking a permanent injunction to prevent Amneal from introducing a generic version of Xyrem that would infringe our patents. 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.

On April 7, 2014, we received an additional Paragraph IV Certification from Amneal alleging that a tenth patent listed in the Orange Book for Xyrem in December 2013 is invalid. We have not yet responded to this Paragraph IV Certification and cannot predict the timing or outcome of this matter or its impact on the other ongoing proceedings with Amneal.

On November 21, 2013, we received a Paragraph IV Certification notice 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 District Court in response to Par’s Paragraph IV Certification seeking a permanent injunction to prevent Par from introducing a generic version of Xyrem that would infringe our patents.

On April 23, 2014, Amneal asked the District Court to consolidate its case with the Par case, stating that both cases would proceed on the schedule for the Par case. The District Court granted this request on May 5, 2014. The order consolidating the cases provides that Amneal’s 30-month stay period will be extended to coincide with the date of Par’s 30-month stay period, calculated to be May 20, 2016. As a result, FDA’s approval of both ANDAs is stayed until the earlier of (i) May 20, 2016, 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 events in the consolidated case.

FazaClo ANDA Matters: Azur Pharma Public Limited Company, or Azur Pharma, received Paragraph IV Certification notices 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 U.S. District Court for the District of Delaware, or the Delaware Court. 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 had 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. The Delaware Court lifted the stay of litigation in the two cases in March 2014. No trial date has been set and 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 a $10.5 million and an additional $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 U.S. District Court for 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 the Gentium 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 Securities Exchange Act of 1934, as amended, or 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^® (capromab pendetide) and Quadramet^® (samarium sm 153 lexidronam injection), 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

3 Months Ended

Mar. 31, 2014

Stockholders' Equity Note [Abstract]

Shareholders' Equity

Shareholders’ Equity

The following table presents a reconciliation of our beginning and ending balances in shareholders’ equity for the three months ended March 31, 2014 (in thousands):



	Attributable to:
	Jazz Pharmaceuticals plc			Noncontrolling interests			Total Shareholders' Equity
Shareholders' equity at January 1, 2014	$	1,295,534		$	—		$	1,295,534
Noncontrolling interests from the Gentium Acquisition				136,578			136,578
Acquisition of noncontrolling interests	(924		)	(118,251		)	(119,175		)
Issuance of ordinary shares in conjunction with employee equity incentive plans and warrant exercises	21,467			—			21,467
Employee withholding taxes related to share-based awards	(9,363		)	—			(9,363		)
Share-based compensation	14,313			—			14,313
Tax benefit from employee share options	5,777			—			5,777
Other comprehensive income	14,739			277			15,016
Net loss	(92,650		)	(989		)	(93,639		)
Shareholders' equity at March 31, 2014	$	1,248,893		$	17,615		$	1,266,508

The following table presents a reconciliation of our beginning and ending balances in shareholders’ equity for the three months ended March 31, 2013 (in thousands):



	Jazz Pharmaceuticals plc
Shareholders' equity at January 1, 2013	$	1,121,292
Issuance of ordinary shares in conjunction with employee equity incentive plans and warrant exercises	9,609
Employee withholding taxes related to share-based awards	(1,427		)
Share-based compensation	8,552
Tax benefit from employee share options	889
Other comprehensive income	(20,440		)
Net income	43,425
Shareholders' equity at March 31, 2013	$	1,161,900

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. During the three months ended March 31, 2014, we did not purchase any of our ordinary shares under the share repurchase program. As of March 31, 2014, the remaining amount authorized under the share repurchase program was $63.6 million.

Accumulated Other Comprehensive Income

The components of accumulated other comprehensive income as of March 31, 2014 and December 31, 2013 were as follows (in thousands):



	Foreign Currency Translation Adjustments		Total Accumulated Other Comprehensive Income
Balance at December 31, 2013	$	56,153	$	56,153
Other comprehensive income	14,739		14,739
Balance at March 31, 2014	$	70,892	$	70,892

During the three months ended March 31, 2014, other comprehensive income reflects foreign currency translation adjustments which are primarily due to the strengthening of the Euro against the U.S. dollar.

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

Share-Based Compensation

3 Months Ended

Mar. 31, 2014

Share-Based Compensation

Share-based compensation expense related to share options, RSUs and grants under our ESPP was as follows (in thousands):



	Three Months Ended March 31,
	2014			2013
Selling, general and administrative	$	11,175		$	7,005
Research and development	2,459			1,043
Cost of product sales	181			709
Total share-based compensation expense, pre-tax	13,815			8,757
Tax benefit from share-based compensation expense	(4,286		)	(2,853		)
Total share-based compensation expense, net of tax	$	9,529		$	5,904

Share Options

The table below shows the number of shares underlying options granted to purchase our ordinary shares, 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:



	Three Months Ended March 31,
	2014			2013
Shares underlying options granted (in thousands)	706			1,011
Grant date fair value	$	63.08		$	27.75
Black-Scholes option pricing model assumption information:
Volatility	46		%	59		%
Expected term (years)	4.3			4.4
Range of risk-free rates	1.1-1.2%			0.6-0.7%
Expected dividend yield	—		%	—		%

Restricted Stock Units

The table below shows the number of RSUs granted covering an equal number of our ordinary shares and the weighted-average grant date fair value of RSUs granted:



	Three Months Ended March 31,
	2014		2013
RSUs granted (in thousands)	341		447
Grant date fair value	$	165.61	$	58.93

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 RSUs is recognized as expense ratably over the vesting period of four years.

As of March 31, 2014, compensation cost not yet recognized related to unvested share options and RSUs was $81.5 million and $80.4 million, respectively, which is expected to be recognized over a weighted-average period of 2.7 years and 2.9 years, respectively.

Related Party Transactions	3 Months Ended
Related Party Transactions	Mar. 31, 2014
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions In February 2014, certain holders of warrants to purchase 947,867 of our ordinary shares exercised the warrants in full for an aggregate cash purchase price payable to us of $3.8 million. The warrant holders are entities affiliated with one of our directors. In accordance with the terms of an existing investor rights agreement with the warrant holders, we registered the resale of the ordinary shares underlying the warrants and, pursuant to such agreement, we paid expenses of approximately $0.1 million in connection with the resale registration.

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.

Segment and Other Information

Segment and Other Information

3 Months Ended

Mar. 31, 2014

Segment Reporting [Abstract]

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):



	Three Months Ended March 31,
	2014		2013
Xyrem^® (sodium oxybate) oral solution	$	160,378	$	117,526
Erwinaze^® (asparaginase Erwinia chrysanthemi)/Erwinase^®	46,920		41,816
Defitelio^® (defibrotide)/defibrotide	12,209		—
Prialt^® (ziconotide) intrathecal infusion	4,309		4,986
Psychiatry	9,866		17,650
Other	11,304		12,674
Product sales, net	244,986		194,652
Royalties and contract revenues	1,933		1,585
Total revenues	$	246,919	$	196,237

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



	Three Months Ended March 31,
	2014		2013
United States	$	214,956	$	176,911
Europe	24,343		14,362
All other	7,620		4,964
Total revenues	$	246,919	$	196,237

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



	Three Months Ended March 31,
	2014		2013
Express Scripts	65	%	60	%
Accredo	15	%	17	%

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



	March 31, 2014		December 31, 2013
Ireland	$	11,161	$	5,799
Italy	10,283		—
United States	7,765		7,734
Other	839		713
Total long-lived assets (1)	$	30,048	$	14,246

_________________________


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

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.

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Significant Risks and Uncertainties

Income Taxes	3 Months Ended
Income Taxes	Mar. 31, 2014
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes Our income tax provision was $17.0 million for the three months ended March 31, 2014 compared to $17.6 million for the same period in 2013. After adjusting the loss before income tax provision by excluding an upfront license fee and milestone payment of $127.0 million for rights to JZP-110, the effective tax rate on the resulting income before income tax provision was 33.8% for the three months ended March 31, 2014, compared to 28.9% for the same period in 2013. The increase in the effective tax rate was primarily due to a higher level of profits subject to U.S. federal and state income taxes in the three months ended March 31, 2014, and higher losses in other jurisdictions where no tax benefit was available in the period. The effective tax rate for the three months ended March 31, 2014 was higher than the Irish statutory rate of 12.5% primarily due to income taxable at a rate higher than the Irish statutory rate, uncertain tax positions, current year losses in some jurisdictions for which no tax benefit is available, and various expenses not deductible for tax purposes. No provision for income tax in Ireland has been recognized on undistributed earnings of our foreign subsidiaries because we consider such earnings to be indefinitely reinvested. Our deferred tax assets are comprised primarily of U.S. federal and state net operating loss carryforwards and tax credit carryforwards, foreign net operating loss carryforwards and other temporary differences. We maintain a valuation allowance against certain U.S. state and foreign deferred tax assets. Each reporting period, we evaluate the need for a valuation allowance on our deferred tax assets by jurisdiction. 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. We file income tax returns in Ireland, in the U.S. (both at the federal level and in various state jurisdictions) and in certain other foreign jurisdictions, all of which typically have three to four tax years open at any point in time. Because of our net operating loss carryforwards and tax credit carryforwards, substantially all of our tax years remain open to federal, state, and foreign tax examination. Certain of our subsidiaries are currently under examination by the French tax authorities for fiscal years 2010, 2011 and 2012 and by the U.S. Internal Revenue Service for fiscal year 2010. We do not anticipate that the amount of our existing liability for unrecognized tax benefits will significantly change within the next 12 months.

The Company and Summary of Significant Accounting Policies (Policies)

3 Months Ended

Mar. 31, 2014

Accounting Policies [Abstract]

Basis of Presentation

Reclassifications

Business Acquisitions

Acquired In-Process Research and Development

Concentrations of Risk

We depend on single source suppliers and manufacturers for each of our products, product candidates and their active pharmaceutical ingredients.

Use of Estimates

Net Income per Ordinary Share Attributable to Jazz Pharmaceuticals plc

Net Income (Loss) per Ordinary Share Attributable to Jazz Pharmaceuticals plc



	Three Months Ended March 31,
	2014			2013
Numerator:
Net income (loss) attributable to Jazz Pharmaceuticals plc	$	(92,650	)	$	43,425
Denominator:
Weighted-average ordinary shares used in calculating net income (loss) per ordinary share attributable to Jazz Pharmaceuticals plc - basic	58,526			58,358
Dilutive effect of employee equity incentive and purchase plans	—			1,496
Dilutive effect of warrants	—			1,657
Weighted-average ordinary shares used in calculating net income (loss) per ordinary share attributable to Jazz Pharmaceuticals plc - diluted	58,526			61,511

Net income (loss) per ordinary share attributable to Jazz Pharmaceuticals plc:
Basic	$	(1.58	)	$	0.74
Diluted	$	(1.58	)	$	0.71



	Three Months Ended March 31,
	2014	2013
Options to purchase ordinary shares and RSUs	5,491	2,352
Warrants to purchase ordinary shares	1,257	—
Ordinary shares under ESPP	141	—

Disclosure of accounting policy regarding (1) the principles it follows in consolidating or combining the separate financial statements, including the principles followed in determining the inclusion or exclusion of subsidiaries or other entities in the consolidated or combined financial statements and (2) its treatment of interests (for example, common stock, a partnership interest or other means of exerting influence) in other entities, for example consolidation or use of the equity or cost methods of accounting. The accounting policy may also address the accounting treatment for intercompany accounts and transactions, noncontrolling interest, and the income statement treatment in consolidation for issuances of stock by a subsidiary.

Basic and Diluted Net Income per Ordinary Share Computation

The Company and Summary of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2014

Accounting Policies [Abstract]

Basic and diluted net income (loss) per ordinary share attributable to Jazz Pharmaceuticals plc were computed as follows (in thousands, except per share amounts):



	Three Months Ended March 31,
	2014			2013
Numerator:
Net income (loss) attributable to Jazz Pharmaceuticals plc	$	(92,650	)	$	43,425
Denominator:
Weighted-average ordinary shares used in calculating net income (loss) per ordinary share attributable to Jazz Pharmaceuticals plc - basic	58,526			58,358
Dilutive effect of employee equity incentive and purchase plans	—			1,496
Dilutive effect of warrants	—			1,657
Weighted-average ordinary shares used in calculating net income (loss) per ordinary share attributable to Jazz Pharmaceuticals plc - diluted	58,526			61,511

Net income (loss) per ordinary share attributable to Jazz Pharmaceuticals plc:
Basic	$	(1.58	)	$	0.74
Diluted	$	(1.58	)	$	0.71

Weighted-Average Ordinary Shares Excluded from Computation of Diluted Net Income per Share

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



	Three Months Ended March 31,
	2014	2013
Options to purchase ordinary shares and RSUs	5,491	2,352
Warrants to purchase ordinary shares	1,257	—
Ordinary shares under ESPP	141	—

Business Combination and Asset Acquisition (Tables)

3 Months Ended

Mar. 31, 2014

Business Combinations [Abstract]

Summary of acquisition consideration given

The acquisition consideration (not including the acquisition cost of $119.2 million to acquire the 12% noncontrolling interests in the subsequent offering period) was comprised of (in thousands):



Cash consideration for shares acquired in initial tender offer period	$	697,917
Liability for shares committed under guaranteed delivery procedures	76,666
Liability for options committed for exercise	82,503
Total acquisition consideration	$	857,086

Summary of assets and liabilities assumed in acquisition



Cash and cash equivalents	$	28,410
Short-term deposit	5,418
Accounts receivable (1)	13,855
Inventories	13,525
Prepaid and other current assets	1,383
Intangible assets	960,350
Goodwill	308,642
Deferred tax assets	22,999
Property, plant and equipment	10,201
Other long-term assets	431
Accounts payable	(11,778		)
Accrued expenses	(51,477		)
Income taxes payable	(502		)
Other long-term liabilities	(654		)
Debt (current and long-term)	(2,351		)
Deferred tax liabilities	(304,788		)
Noncontrolling interests	(136,578		)
Total acquisition consideration	$	857,086

___________________


(1)	The estimated fair value of trade receivables acquired was $13.9 million and the gross contractual amount was

Summary of intangible assets acquired

The intangible assets as of the closing date of the Gentium Acquisition included (in thousands):



Finite-lived intangible assets:
Currently marketed product:
Defibrotide VOD (Non-U.S.)	$	719,500
Manufacturing contracts	14,500
Tradename	350
Total finite-lived intangible assets	734,350
IPR&D:
Defibrotide VOD Prophylaxis	168,000
Defibrotide VOD (U.S.)	58,000
Total IPR&D	226,000
Total intangible assets	$	960,350

Summary of pro forma information

The unaudited pro forma results do not assume any operating efficiencies as a result of the consolidation of operations (in thousands, except per share data):



	Three Months Ended March 31,
	2014			2013
Revenues	$	250,222		$	206,241
Net income (loss) attributable to Jazz Pharmaceuticals plc	$	(77,677	)	$	14,135
Net income (loss) per ordinary share attributable to Jazz Pharmaceuticals plc - basic	$	(1.33	)	$	0.24
Net income (loss) per ordinary share attributable to Jazz Pharmaceuticals plc - diluted	$	(1.33	)	$	0.23

Inventories (Tables)

3 Months Ended

Mar. 31, 2014

Inventory Disclosure [Abstract]

Components of Inventories

Inventories consisted of the following (in thousands):



	March 31, 2014		December 31, 2013
Raw materials	$	3,709	$	3,506
Work in process	10,575		10,301
Finished goods	22,704		14,862
Total inventories	$	36,988	$	28,669

Fair Value Measurement (Tables)

3 Months Ended

Mar. 31, 2014

Fair Value Disclosures [Abstract]

Cash Cash Equivalents and Marketable Securities

Cash and cash equivalents and investments consisted of the following (in thousands):



	March 31, 2014
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Estimated Fair Value		Cash		Investments
Cash	$	245,874	$	—	$	—	$	245,874	$	245,874	$	—
Time deposits	5,502		—		—		5,502		—		5,502
Totals	$	251,376	$	—	$	—	$	251,376	$	245,874	$	5,502


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

Available-for-Sale Securities and Other Assets and Liabilities Measured at Fair Value on Recurring Basis



	March 31, 2014				December 31, 2013
	Significant Other Observable Inputs (Level 2)		Total Estimated Fair Value		Significant Other Observable Inputs (Level 2)		Total Estimated Fair Value
Assets:
Available-for-sale securities
Time deposits	$	5,502	$	5,502	$	140,514	$	140,514
Liabilities:
Contingent consideration	$	—	$	—	$	50,000	$	50,000

Certain Balance Sheet Items (Tables)

3 Months Ended

Mar. 31, 2014

Certain Balance Sheet Items [Abstract]

Property and Equipment

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



	March 31, 2014			December 31, 2013
Construction-in-progress	$	10,641		$	4,388
Computer software	8,844			7,960
Machinery and equipment	7,255			417
Computer equipment	5,675			5,610
Leasehold improvements	5,519			4,587
Furniture and fixtures	2,196			1,897
Land and buildings	1,678			—
Subtotal	41,808			24,859
Less accumulated depreciation and amortization	(11,760		)	(10,613		)
Property and equipment, net	$	30,048		$	14,246

Accrued Liabilities

Accrued liabilities consisted of the following (in thousands):



	March 31, 2014		December 31, 2013
Rebates and other sales deductions	$	44,284	$	38,772
Employee compensation and benefits	41,932		31,829
Sales returns reserve	20,597		21,110
Professional fees	8,034		5,675
Royalties	6,770		6,082
Accrued interest	6,153		4,150
Other	19,967		12,100
Total accrued liabilities	$	147,737	$	119,718

Goodwill and Intangible Assets (Tables)

3 Months Ended

Mar. 31, 2014

Goodwill and Intangible Assets Disclosure [Abstract]

Gross Carrying Amount of Goodwill

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



Balance at December 31, 2013	$	450,456
Goodwill arising from the Gentium Acquisition	308,642
Foreign exchange	4,665
Balance at March 31, 2014	$	763,763

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):



	March 31, 2014								December 31, 2013
	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	13.3	$	1,687,325	$	(209,703	)	$	1,477,622	$	957,089	$	(179,225	)	$	777,864
Manufacturing contracts	3.3	14,723		(702		)	14,021		—		—			—
Trademarks	0.8	2,955		(2,463		)	492		2,600		(2,327		)	273
Total finite-lived intangible assets		1,705,003		(212,868		)	1,492,135		959,689		(181,552		)	778,137
Acquired IPR&D assets		263,726		—			263,726		34,259		—			34,259
Total intangible assets		$	1,968,729	$	(212,868	)	$	1,755,861	$	993,948	$	(181,552	)	$	812,396

Estimated Future Amortization Costs



Year Ending December 31,	Estimated Amortization Expense
2014 (remainder)	$	98,288
2015	126,170
2016	121,820
2017	121,728
2018	118,196
Thereafter	905,933
Total	$	1,492,135

Long-Term Debt (Tables)

3 Months Ended

Mar. 31, 2014

Debt Disclosure [Abstract]

Schedule of Long-term Debt

The following table summarizes the carrying amount of our borrowings (in thousands):



	March 31, 2014		December 31, 2013
Term loan facility	$	896,260	$	549,976
Revolving credit facility	300,000		—
Other borrowings	2,349		—
Total debt	1,198,609		549,976
Less current portion	9,513		5,572
Total long-term debt	$	1,189,096	$	544,404

Schedule of Maturities of New Term Loans

Scheduled maturities with respect to our long-term debt are as follows (in thousands):



Year Ending December 31,	Scheduled Long-Term Debt Maturities
2014 (remainder)	$	7,226
2015	9,479
2016	9,484
2017	309,490
2018	868,512
Thereafter	298
Total	$	1,204,489

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.

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
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-Name Accounting Standards Codification
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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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-Name Accounting Standards Codification
-Topic 235
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 835
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
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-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 22
-Article 5

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies (Tables)

3 Months Ended

Mar. 31, 2014

Future Minimum Lease Payments under Noncancelable Operating Leases

Future minimum lease payments under our noncancelable operating leases at March 31, 2014 were as follows (in thousands):



Year Ending December 31,	Lease Payments
2014 (remainder)	$	7,786
2015	9,891
2016	6,995
2017	3,749
2018	910
Thereafter	130
Total	$	29,461

Shareholders' Equity (Tables)

3 Months Ended

Mar. 31, 2014

Stockholders' Equity Note [Abstract]

Summary of stockholders equity

The following table presents a reconciliation of our beginning and ending balances in shareholders’ equity for the three months ended March 31, 2014 (in thousands):



	Attributable to:
	Jazz Pharmaceuticals plc			Noncontrolling interests			Total Shareholders' Equity
Shareholders' equity at January 1, 2014	$	1,295,534		$	—		$	1,295,534
Noncontrolling interests from the Gentium Acquisition				136,578			136,578
Acquisition of noncontrolling interests	(924		)	(118,251		)	(119,175		)
Issuance of ordinary shares in conjunction with employee equity incentive plans and warrant exercises	21,467			—			21,467
Employee withholding taxes related to share-based awards	(9,363		)	—			(9,363		)
Share-based compensation	14,313			—			14,313
Tax benefit from employee share options	5,777			—			5,777
Other comprehensive income	14,739			277			15,016
Net loss	(92,650		)	(989		)	(93,639		)
Shareholders' equity at March 31, 2014	$	1,248,893		$	17,615		$	1,266,508

The following table presents a reconciliation of our beginning and ending balances in shareholders’ equity for the three months ended March 31, 2013 (in thousands):



	Jazz Pharmaceuticals plc
Shareholders' equity at January 1, 2013	$	1,121,292
Issuance of ordinary shares in conjunction with employee equity incentive plans and warrant exercises	9,609
Employee withholding taxes related to share-based awards	(1,427		)
Share-based compensation	8,552
Tax benefit from employee share options	889
Other comprehensive income	(20,440		)
Net income	43,425
Shareholders' equity at March 31, 2013	$	1,161,900

Component of Accumulated Other Comprehensive Loss

The components of accumulated other comprehensive income as of March 31, 2014 and December 31, 2013 were as follows (in thousands):



	Foreign Currency Translation Adjustments		Total Accumulated Other Comprehensive Income
Balance at December 31, 2013	$	56,153	$	56,153
Other comprehensive income	14,739		14,739
Balance at March 31, 2014	$	70,892	$	70,892

Share-Based Compensation (Tables)

3 Months Ended

Mar. 31, 2014

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

Share-Based Compensation Expense

Share-based compensation expense related to share options, RSUs and grants under our ESPP was as follows (in thousands):



	Three Months Ended March 31,
	2014			2013
Selling, general and administrative	$	11,175		$	7,005
Research and development	2,459			1,043
Cost of product sales	181			709
Total share-based compensation expense, pre-tax	13,815			8,757
Tax benefit from share-based compensation expense	(4,286		)	(2,853		)
Total share-based compensation expense, net of tax	$	9,529		$	5,904

Weighted-Average Assumptions Used in Black-Scholes Option Pricing Model which was Used to Estimate Grant Date Fair Value per Share



	Three Months Ended March 31,
	2014			2013
Shares underlying options granted (in thousands)	706			1,011
Grant date fair value	$	63.08		$	27.75
Black-Scholes option pricing model assumption information:
Volatility	46		%	59		%
Expected term (years)	4.3			4.4
Range of risk-free rates	1.1-1.2%			0.6-0.7%
Expected dividend yield	—		%	—		%

Schedule of Restricted Stock Unit activity

The table below shows the number of RSUs granted covering an equal number of our ordinary shares and the weighted-average grant date fair value of RSUs granted:



	Three Months Ended March 31,
	2014		2013
RSUs granted (in thousands)	341		447
Grant date fair value	$	165.61	$	58.93

Segment and Other Information (Tables)

3 Months Ended

Mar. 31, 2014

Segment Reporting [Abstract]

Summary of Total Revenues

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



	Three Months Ended March 31,
	2014		2013
Xyrem^® (sodium oxybate) oral solution	$	160,378	$	117,526
Erwinaze^® (asparaginase Erwinia chrysanthemi)/Erwinase^®	46,920		41,816
Defitelio^® (defibrotide)/defibrotide	12,209		—
Prialt^® (ziconotide) intrathecal infusion	4,309		4,986
Psychiatry	9,866		17,650
Other	11,304		12,674
Product sales, net	244,986		194,652
Royalties and contract revenues	1,933		1,585
Total revenues	$	246,919	$	196,237

Summary of Total Revenues Attributed to Geographic Sources

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



	Three Months Ended March 31,
	2014		2013
United States	$	214,956	$	176,911
Europe	24,343		14,362
All other	7,620		4,964
Total revenues	$	246,919	$	196,237

Summary of Revenues from Customers Representing More Than 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:



	Three Months Ended March 31,
	2014		2013
Express Scripts	65	%	60	%
Accredo	15	%	17	%

Total Long-Lived Assets by Location

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



	March 31, 2014		December 31, 2013
Ireland	$	11,161	$	5,799
Italy	10,283		—
United States	7,765		7,734
Other	839		713
Total long-lived assets (1)	$	30,048	$	14,246

_________________________


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

The Company and Summary of Significant Accounting Policies - Additional Information (Detail) $ in Thousands		1 Months Ended	3 Months Ended
	Jan. 23, 2014 USD ($)	Feb. 28, 2014 USD ($)	Mar. 31, 2014 USD ($) Customer	Mar. 31, 2013 USD ($)	Feb. 21, 2014	Dec. 31, 2013 USD ($) Customer
Summary Of Significant Accounting Policies [Line Items]
Product sales, net			$ 244,986	$ 194,652
Number of customers with significant accounts receivable \| Customer			5			5
Percentage of gross accounts receivable			83.00%			85.00%
Express Scripts [Member]
Summary Of Significant Accounting Policies [Line Items]
Percentage of gross accounts receivable			63.00%			69.00%
Accredo Health Group, Inc. [Member]
Summary Of Significant Accounting Policies [Line Items]
Percentage of gross accounts receivable			9.00%			9.00%
Gentium [Member]
Summary Of Significant Accounting Policies [Line Items]
Total acquisition consideration	$ 857,086
Cash consideration for shares acquired in initial tender offer period	$ 697,917
Proceeds from exercise of acquired share options		$ 17,100
Gentium [Member] \| Ordinary Options and American Depositary Shares [Member]
Summary Of Significant Accounting Policies [Line Items]
Acquired interest in business					98.00%
Xyrem [Member]
Summary Of Significant Accounting Policies [Line Items]
Product sales, net			$ 160,378	117,526
Erwinaze And Erwinase [Member]
Summary Of Significant Accounting Policies [Line Items]
Product sales, net			$ 46,920	$ 41,816
Sales Revenue, Product Line [Member] \| Product Concentration Risk [Member] \| Xyrem [Member]
Summary Of Significant Accounting Policies [Line Items]
Percentage of total revenues			65.50%
Sales Revenue, Product Line [Member] \| Product Concentration Risk [Member] \| Erwinaze And Erwinase [Member]
Summary Of Significant Accounting Policies [Line Items]
Percentage of total revenues			19.20%
Reclassification from Research and Development Expense to In Process Research and Development
Summary Of Significant Accounting Policies [Line Items]
Upfront license fee reclassified from research and development to acquired in-process research			$ 4,000
Inventory reclassified						$ 1,400

Basic and Diluted Net Income (Loss) per Common Share (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Numerator:
Net income (loss) attributable to Jazz Pharmaceuticals plc	$ (92,650)	$ 43,425
Denominator:
Weighted-average ordinary shares used in the calculation of basic net income per share- basic (in shares)	58,526	58,358
Dilutive effect of employee equity incentive and purchase plans (in shares)	0	1,496
Dilutive effect of warrants (in shares)	0	1,657
Weighted-average ordinary shares - diluted (in shares)	58,526	61,511
Basic net income (in dollars per share)	$ (1.58)	$ 0.74
Diluted net income (in dollars per share)	$ (1.58)	$ 0.71

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

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

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Net Income
-URI http://asc.fasb.org/extlink&oid=6518256

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.19)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.18)
-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.22)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Other Comprehensive Income
-URI http://asc.fasb.org/extlink&oid=6519514

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e565-108580

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 19
-Article 5

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 20
-Article 9

Cash and cash equivalents

Weighted-Average Ordinary Shares Excluded from Computation of Diluted Net Income per Share (Detail) - shares shares in Thousands	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Equity Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Ordinary shares	5,491	2,352
Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Ordinary shares	1,257	0
Ordinary shares under ESPP [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Ordinary shares	141	0

Business Combination and Asset Acquisition Consideration Transferred (Details) - Gentium [Member] $ in Thousands	Jan. 23, 2014 USD ($)
Business Acquisition [Line Items]
Cash consideration for shares acquired in initial tender offer period	$ 697,917
Total acquisition consideration	857,086
American Depositary Shares [Member]
Business Acquisition [Line Items]
Liability for shares committed under guaranteed delivery procedures	76,666
Ordinary Options [Member]
Business Acquisition [Line Items]
Liability for shares committed under guaranteed delivery procedures	$ 82,503

Business Combination and Asset Acquisition Assets and Liabilities Assumed (Details) - USD ($)
$ in Thousands

Mar. 31, 2014

Jan. 23, 2014

Dec. 31, 2013

Business Acquisition [Line Items]

Goodwill

$ 763,763

$ 450,456

Gentium [Member]

Business Acquisition [Line Items]

$ 28,410

Short-term deposit

5,418

Accounts receivable

^[1]

13,855

Inventories

13,525

Prepaid and other current assets

1,383

Intangible assets

960,350

Goodwill

308,642

Deferred tax assets

22,999

Property, plant and equipment

10,201

Other long-term assets

431

Accounts payable

(11,778)

Accrued expenses

(51,477)

Income taxes payable

(502)

Other long-term liabilities

(654)

Debt (current and long-term)

(2,351)

Deferred tax liabilities

(304,788)

Noncontrolling interests

(136,578)

Total acquisition consideration

$ 857,086

[1]	The estimated fair value of trade receivables acquired was $13.9 million and the gross contractual amount was

Business Combination and Asset Acquisition Intangible Assets Acquired (Details) - Gentium [Member] $ in Thousands	Jan. 23, 2014 USD ($)
Acquired Intangible Assets [Line Items]
Finite and Indefinite-lived Intangible Assets Acquired	$ 960,350
Manufacturing Contracts [Member]
Acquired Intangible Assets [Line Items]
Total finite-lived intangible assets	14,500
Trade Names [Member]
Acquired Intangible Assets [Line Items]
Total finite-lived intangible assets	350
Acquired Intangible Assets Excluding In-process Research and Development [Member]
Acquired Intangible Assets [Line Items]
Total finite-lived intangible assets	734,350
In Process Research and Development [Member]
Acquired Intangible Assets [Line Items]
Total indefinite-lived intangible assets	226,000
Defibrotide VOD TX (Non-US) [Member] \| Acquired developed technologies [Member]
Acquired Intangible Assets [Line Items]
Total finite-lived intangible assets	719,500
Defibrotide VOD Prophalaxis [Member] \| In Process Research and Development [Member]
Acquired Intangible Assets [Line Items]
Total indefinite-lived intangible assets	168,000
Defibrotide VOD Tx (US) [Member] \| In Process Research and Development [Member]
Acquired Intangible Assets [Line Items]
Total indefinite-lived intangible assets	$ 58,000

Business Combination and Asset Acquisition Pro Forma Information (Details) - Gentium [Member] - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Revenues	$ 250,222	$ 206,241
Net income (loss) attributable to Jazz Pharmaceuticals plc	$ (77,677)	$ 14,135
Net income (loss) per ordinary share - basic (in dollars per share)	$ (1.33)	$ 0.24
Net income (loss) per ordinary share - diluted (in dollars per share)	$ (1.33)	$ 0.23

Business Combination and Asset Acquisition Narrative (Details) - USD ($)			1 Months Ended	3 Months Ended
	Jan. 23, 2014	Jan. 13, 2014	Feb. 28, 2014	Mar. 31, 2014	Mar. 31, 2013	Feb. 21, 2014	Dec. 19, 2013
Business Acquisition [Line Items]
Revenue				$ 246,919,000	$ 196,237,000
Net income (loss)				(93,639,000)	43,425,000
Estimated fair value of trade receivables acquired							$ 13,900,000
Acquired in-process research and development				127,000,000	4,000,000
Gross contractual amount of trade receivables acquired							14,900,000
Estimated uncollectible amount of trade accounts receivables acquired							$ 1,000,000
Noncontrolling Interest [Member]
Business Acquisition [Line Items]
Net income (loss)				(989,000)
Gentium [Member]
Business Acquisition [Line Items]
Share price of cash tender offer (in dollars per share)							$ 57
Total acquisition consideration	$ 857,086,000
Net acquisition consideration			$ 976,300,000
Total acquisition consideration			993,400,000
Proceeds from exercise of acquired share options			$ 17,100,000
Transaction costs				10,000,000
Revenue				13,500,000
Net income (loss)				(17,900,000)
Pro forma adjustment, amortization expense				2,900,000	12,200,000
Pro forma adjustment, transaction-related expense				(40,700,000)
Pro forma adjustment, interest expense				1,400,000	5,600,000
Pro forma adjustment, non-recurring expenses				(32,900,000)	$ 12,800,000
Gentium [Member] \| Product [Member]
Business Acquisition [Line Items]
Estimated remaining life	16 years
Gentium [Member] \| Manufacturing Contracts [Member]
Business Acquisition [Line Items]
Estimated remaining life	4 years
Gentium [Member] \| Ordinary Options and American Depositary Shares [Member]
Business Acquisition [Line Items]
Shares tendered	12,244,156
Issued and outstanding shares acquired, percentage	79.00%
Fully diluted shares acquired	69.00%
Ownership percentage	86.00%
Acquisition cost of a noncontrolling interest	$ 119,200,000
Additional ownership interest acquired	12.00%
Total ownership interest acquired						98.00%
Gentium [Member] \| Noncontrolling Interest [Member]
Business Acquisition [Line Items]
Issued and outstanding shares held by noncontrolling interests	2,007,452
Options not subject to support agreements held by noncontrolling interests	484,097
Tender Offer Agreement [Member] \| American Depositary Shares [Member]
Business Acquisition [Line Items]
Shares committed to tender offering	1,345,023
Tender Offer Agreement [Member] \| Ordinary Options [Member]
Business Acquisition [Line Items]
Options subject to support agreements	1,666,608
Subsequent Offering [Member] \| Ordinary Options and American Depositary Shares [Member]
Business Acquisition [Line Items]
Acquisition cost of a noncontrolling interest	$ 119,200,000
Additional ownership interest acquired	12.00%
Aerial [Member]
Business Acquisition [Line Items]
Maximum potential milestones payments		$ 272,000,000
Upfront Fees [Member] \| Aerial [Member]
Business Acquisition [Line Items]
Acquired in-process research and development		$ 125,000,000		$ 2,000,000

Components of Inventories (Detail) - USD ($) $ in Thousands	Mar. 31, 2014	Dec. 31, 2013
Inventory Disclosure [Abstract]
Raw materials	$ 3,709	$ 3,506
Work in process	10,575	10,301
Finished goods	22,704	14,862
Total inventories	$ 36,988	$ 28,669

Inventories - Additional Information (Detail) - USD ($) $ in Millions	Mar. 31, 2014	Dec. 31, 2013
Inventory Disclosure [Abstract]
Inventory, Step-up value	$ 2.5	$ 0.2

Summary of Cash, Cash Equivalents and Marketable Securities (Detail) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2013	Dec. 31, 2012
Cash, cash equivalents and marketable securities [Line Items]
Amortized Cost	$ 251,376	$ 636,504
Gross Unrealized Gains	0	0
Gross Unrealized Losses	0	0
Estimated Fair Value	251,376	636,504
Cash and cash equivalents	245,874	636,504	$ 450,511	$ 387,196
Investments	5,502	0
Cash [Member]
Cash, cash equivalents and marketable securities [Line Items]
Amortized Cost	245,874	495,990
Gross Unrealized Gains	0	0
Gross Unrealized Losses	0	0
Estimated Fair Value	245,874	495,990
Cash and cash equivalents	245,874	495,990
Investments	0	0
Time deposits [Member]
Cash, cash equivalents and marketable securities [Line Items]
Amortized Cost	5,502	140,514
Gross Unrealized Gains	0	0
Gross Unrealized Losses	0	0
Estimated Fair Value	5,502	140,514
Cash and cash equivalents	0	140,514
Investments	$ 5,502	$ 0

Fair Value Measurement Available-For-Sale Investments Measured at Fair Value on Recurring Basis (Detail) - USD ($) $ in Thousands	Mar. 31, 2014	Dec. 31, 2013
Schedule of Available-for-sale Securities and Liabilities that are Measured at Fair Value [Line Items]
Available-for-sale securities measured at fair value on recurring basis	$ 251,376	$ 636,504
Time deposits [Member]
Schedule of Available-for-sale Securities and Liabilities that are Measured at Fair Value [Line Items]
Available-for-sale securities measured at fair value on recurring basis	5,502	140,514
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Measurements, Recurring [Member] \| Time deposits [Member]
Schedule of Available-for-sale Securities and Liabilities that are Measured at Fair Value [Line Items]
Available-for-sale securities measured at fair value on recurring basis	5,502	140,514
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Measurements, Recurring [Member] \| Contingent consideration [Member]
Schedule of Available-for-sale Securities and Liabilities that are Measured at Fair Value [Line Items]
Contingent consideration	0	50,000
Estimate of Fair Value, Fair Value Disclosure [Member] \| Fair Value, Measurements, Recurring [Member] \| Time deposits [Member]
Schedule of Available-for-sale Securities and Liabilities that are Measured at Fair Value [Line Items]
Available-for-sale securities measured at fair value on recurring basis	5,502	140,514
Estimate of Fair Value, Fair Value Disclosure [Member] \| Fair Value, Measurements, Recurring [Member] \| Contingent consideration [Member]
Schedule of Available-for-sale Securities and Liabilities that are Measured at Fair Value [Line Items]
Contingent consideration	$ 0	$ 50,000

Fair Value - Additional Information (Detail) - Term Loans [Member] $ in Millions	Mar. 31, 2014 USD ($)
Fair Value Measurements [Line Items]
Principal amount of term loan	$ 902.1
Fair value of term loan	901.0
Carrying value of term loan	$ 896.3

Property and Equipment (Detail) - USD ($)
$ in Thousands

Mar. 31, 2014

Dec. 31, 2013

Certain Balance Sheet Items [Abstract]

Construction-in-progress

$ 10,641

$ 4,388

Computer software

8,844

7,960

Machinery and equipment

7,255

417

Computer equipment

5,675

5,610

Leasehold improvements

5,519

4,587

Furniture and fixtures

2,196

1,897

Land and buildings

1,678

Subtotal

41,808

24,859

Less accumulated depreciation and amortization

(11,760)

(10,613)

^[1]

$ 30,048

$ 14,246

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

Accrued Liabilities (Detail) - USD ($) $ in Thousands	Mar. 31, 2014	Dec. 31, 2013
Certain Balance Sheet Items [Abstract]
Rebates and other sales deductions	$ 44,284	$ 38,772
Employee compensation and benefits	41,932	31,829
Sales returns reserve	20,597	21,110
Professional fees	6,770	6,082
Royalties	8,034	5,675
Accrued interest	6,153	4,150
Other	19,967	12,100
Total accrued liabilities	$ 147,737	$ 119,718

Goodwill and Intangible Assets - Additional Information (Detail) $ in Thousands	3 Months Ended
	Mar. 31, 2014 USD ($)
Goodwill [Roll Forward]
Goodwill, beginning of period	$ 450,456
Goodwill arising from the Gentium Acquisition	308,642
Foreign exchange	4,665
Goodwill, end of period	$ 763,763

Gross Carrying Amounts and Net Book Values of Intangible Assets (Detail) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross Carrying Amount - Finite-Lived Intangible Assets	$ 1,705,003	$ 959,689
Accumulated Amortization - Finite-Lived Intangible Assets	(212,868)	(181,552)
Total	1,492,135	778,137
Gross Carrying Amount - Total Intangible Assets	1,968,729	993,948
Net Book Value - Total Intangible Assets	1,755,861	812,396
Acquired IPR&D assets [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
In-process research and development	$ 263,726	34,259
Acquired developed technologies [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Remaining Weighted- Average Useful Life (In years)	13 years 4 months
Gross Carrying Amount - Finite-Lived Intangible Assets	$ 1,687,325	957,089
Accumulated Amortization - Finite-Lived Intangible Assets	(209,703)	(179,225)
Total	$ 1,477,622	777,864
Manufacturing Contracts [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Remaining Weighted- Average Useful Life (In years)	3 years 4 months
Gross Carrying Amount - Finite-Lived Intangible Assets	$ 14,723	0
Accumulated Amortization - Finite-Lived Intangible Assets	(702)	0
Total	$ 14,021	0
Trademarks [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Remaining Weighted- Average Useful Life (In years)	9 months
Gross Carrying Amount - Finite-Lived Intangible Assets	$ 2,955	2,600
Accumulated Amortization - Finite-Lived Intangible Assets	(2,463)	(2,327)
Total	$ 492	$ 273

Estimated Future Amortization Costs (Detail) - USD ($) $ in Thousands	Mar. 31, 2014	Dec. 31, 2013
Estimated Amortization Expense
2014 (remainder)	$ 98,288
2015	126,170
2016	121,820
2017	121,728
2018	118,196
Thereafter	905,933
Total	$ 1,492,135	$ 778,137

Long-Term Debt Schedule of Debt (Details) - USD ($) $ in Thousands	Mar. 31, 2014	Dec. 31, 2013
Debt Instrument [Line Items]
Total debt	$ 1,198,609	$ 549,976
Less current portion	9,513	5,572
Total long-term debt	1,189,096	544,404
Term Loans [Member]
Debt Instrument [Line Items]
Total debt	896,260	549,976
Other borrowings [Member]
Debt Instrument [Line Items]
Total debt	2,349	0
Revolving Credit Facility [Member] \| Line of Credit [Member]
Debt Instrument [Line Items]
Total debt	$ 300,000	$ 0

Schedule of Maturities (Details) - Second Credit Amendment [Member] $ in Thousands	Mar. 31, 2014 USD ($)
Long-term Debt, Fiscal Year Maturity [Abstract]
2014	$ 7,226
2015	9,479
2016	9,484
2017	309,490
2018	868,512
Thereafter	298
Total debt	$ 1,204,489

Debt (Details) - USD ($)			3 Months Ended
Debt (Details) - USD ($)	Jan. 23, 2014	Jun. 13, 2013	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013	Jun. 30, 2013	Jun. 30, 2012
Debt Instrument [Line Items]
Current portion of long-term debt			$ 9,513,000		$ 5,572,000
Repayments of Secured Debt			2,299,000	$ 5,938,000
Long-term Debt			$ 1,198,609,000		549,976,000
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Credit facility borrowing capacity							$ 100,000,000.0
First Credit Amendment [Member] \| Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Interest Rate Reduction, Basis Points						1.50%
Credit facility borrowing capacity		$ 200,000,000
Second Credit Amendment [Member] \| Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Interest Rate Reduction, Basis Points	0.25%
Credit facility borrowing capacity	$ 425,000,000
Debt maturity date	Jun. 12, 2017
Second Credit Amendment [Member] \| Revolving Credit Facility [Member] \| Prime Rate [Member]
Debt Instrument [Line Items]
Basis spread on variable rate	1.50%
Additional Term Loan [Member] \| Second Credit Amendment [Member]
Debt Instrument [Line Items]
Principal amount of term loan	$ 350,000,000
Term Loans [Member]
Debt Instrument [Line Items]
Term loan interest rate			3.25%
Principal amount of term loan	554,400,000						$ 475,000,000.0
Deferred Finance Costs, Gross	21,700,000
Debt Instrument, Unamortized Discount	6,100,000
Long-term Debt			$ 896,260,000		549,976,000
Term Loans [Member] \| First Credit Amendment [Member]
Debt Instrument [Line Items]
Interest Rate Reduction, Basis Points						1.50%
Principal amount of term loan		557,188,000
Repayments of Secured Debt		$ 457,200,000
Term Loans [Member] \| Second Credit Amendment [Member]
Debt Instrument [Line Items]
Term loan effective interest rate			4.10%
Principal amount of term loan	$ 904,400,000
Debt maturity date	Jun. 12, 2018
Repricing premium	1.00%
Term loan, frequency of periodic payment	quarterly
Percentage of principal amount for repayment	1.00%
Term Loans [Member] \| Second Credit Amendment [Member] \| LIBOR [Member]
Debt Instrument [Line Items]
Term loan interest rate minimum percentage	0.75%
Term Loans [Member] \| Second Credit Amendment [Member] \| Prime Rate [Member]
Debt Instrument [Line Items]
Basis spread on variable rate	1.50%
Term loan interest rate minimum percentage	1.75%
Term Loans [Member] \| Second Credit Amendment [Member] \| Revolving Credit Facility [Member] \| LIBOR [Member]
Debt Instrument [Line Items]
Basis spread on variable rate	2.50%
Line of Credit [Member] \| Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Deferred Finance Costs, Gross			$ 5,400,000
Long-term Debt			$ 300,000,000		$ 0
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Term loan interest rate			2.69%
Rate One [Member] \| Second Credit Amendment [Member] \| Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Interest Rate Reduction, Basis Points	0.25%
Commitment fee on credit facility, percentage	0.25%
Rate One [Member] \| Term Loans [Member] \| Second Credit Amendment [Member]
Debt Instrument [Line Items]
Mandatory prepayments as percentage of excess cash flow beginning in 2014	50.00%
Rate Two [Member] \| Second Credit Amendment [Member] \| Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Interest Rate Reduction, Basis Points	0.50%
Commitment fee on credit facility, percentage	0.50%
Rate Two [Member] \| Term Loans [Member] \| Second Credit Amendment [Member]
Debt Instrument [Line Items]
Mandatory prepayments as percentage of excess cash flow beginning in 2014	25.00%
Rate Three [Member] \| Term Loans [Member] \| Second Credit Amendment [Member]
Debt Instrument [Line Items]
Mandatory prepayments as percentage of excess cash flow beginning in 2014	0.00%

Future Minimum Lease Payments under Noncancelable Operating Leases (Detail) $ in Thousands	Mar. 31, 2014 USD ($)
Lease Payments
2014 (remainder)	$ 7,786
2015	9,891
2016	6,995
2017	3,749
2018	910
Thereafter	130
Total	$ 29,461

Commitments and Contingencies - Additional Information (Detail)	3 Months Ended
	Mar. 31, 2014 USD ($) manufacturer	Jan. 31, 2014 $ / shares	Oct. 19, 2011 USD ($)
Commitments and Contingencies Disclosure [Line Items]
Noncancelable purchase commitments, due within one year	$ 36,900,000
Pending Litigation [Member]
Commitments and Contingencies Disclosure [Line Items]
Amounts sought in alleged breach of contractual obligations - minimum			$ 10,500,000.0
Amounts sought in alleged breach of contractual obligations - maximum			$ 25,000,000
FazaClo ANDA Matters [Member] \| Pending Litigation [Member]
Commitments and Contingencies Disclosure [Line Items]
Number of generic manufacturers that certifications were received from \| manufacturer	3
Gentium [Member] \| Pending Litigation [Member]
Commitments and Contingencies Disclosure [Line Items]
Share price (in dollars per share) \| $ / shares		$ 57

Share Repurchase Program (Detail) - Ordinary Options [Member] - USD ($)	1 Months Ended	3 Months Ended
	May 31, 2013	Mar. 31, 2014
Stock Activity [Line Items]
Total amount authorized for repurchase of shares under share repurchase program	$ 200,000,000
Remaining amount authorized for repurchase of shares		$ 63,600,000

Shareholders Equity (Details) - USD ($) $ in Thousands	3 Months Ended
Shareholders Equity (Details) - USD ($) $ in Thousands	Mar. 31, 2014	Mar. 31, 2013
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shareholders equity, beginning of period	$ 1,295,534
Noncontrolling interests from the Gentium Acquisition	136,578
Acquisition of noncontrolling interests	(119,175)
Issuance of ordinary shares in conjunction with employee equity incentive plans and warrant exercises	21,467
Employee withholding taxes related to share-based awards	(9,363)
Share-based compensation	14,313
Tax benefit from employee share options	5,777
Other comprehensive income	15,016
Net income (loss)	(93,639)	$ 43,425
Shareholders equity, end of period	1,266,508
Parent [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shareholders equity, beginning of period	1,295,534	1,121,292
Acquisition of noncontrolling interests	(924)
Issuance of ordinary shares in conjunction with employee equity incentive plans and warrant exercises	21,467	9,609
Employee withholding taxes related to share-based awards	(9,363)	(1,427)
Share-based compensation	14,313	8,552
Tax benefit from employee share options	5,777	889
Other comprehensive income	14,739	(20,440)
Net income (loss)	(92,650)	43,425
Shareholders equity, end of period	1,248,893	$ 1,161,900
Noncontrolling Interest [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Noncontrolling interests from the Gentium Acquisition	136,578
Acquisition of noncontrolling interests	(118,251)
Other comprehensive income	277
Net income (loss)	(989)
Shareholders equity, end of period	$ 17,615

Component of Accumulated Other Comprehensive Income (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Increase (Decrease) in Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at December 31, 2013	$ 56,153
Other comprehensive income	15,016
Balance at March 31, 2014	70,892
Foreign Currency Translation Adjustments [Member]
Increase (Decrease) in Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at December 31, 2013	56,153
Other comprehensive income	14,739
Balance at March 31, 2014	70,892
Parent [Member]
Increase (Decrease) in Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at December 31, 2013	56,153
Other comprehensive income	14,739	$ (20,440)
Balance at March 31, 2014	$ 70,892

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.

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

Share-Based Compensation Expense (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	$ 13,815	$ 8,757
Tax benefit from share-based compensation expense	(4,286)	(2,853)
Total share-based compensation expense, net of tax	9,529	5,904
Selling, general and administrative [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	11,175	7,005
Research and development [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	2,459	1,043
Cost of product sales [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	$ 181	$ 709

Weighted-Average Assumptions Used in Black-Scholes Option Pricing Model Which Was Used to Estimate Grant Date Fair Value per Share (Detail) - Employee Stock Option [Member] - $ / shares shares in Thousands	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Schedule of Weighted Average Assumptions for Fair Values of Stock Options[Line Items]
Shares underlying options granted (in shares)	706	1,011
Weighted-average grant date fair value (in dollars per share)	$ 63.08	$ 27.75
Weighted-average volatility	46.00%	59.00%
Weighted-average expected term (years)	4 years 3 months 24 days	4 years 4 months 24 days
Range of risk-free rates, minimum	1.10%	0.60%
Range of risk-free rates, maximum	1.20%	0.70%
Expected dividend yield	0.00%	0.00%

Share-Based Compensation Restricted Units (Details) - Restricted Stock Units (RSUs) [Member] - $ / shares shares in Thousands	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units granted	341	447
Weighted average grand date fair value (in dollars per share)	$ 165.61	$ 58.93

Share-Based Compensation - Additional Information (Detail) $ in Millions	3 Months Ended
	Mar. 31, 2014 USD ($)
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost related to unvested stock option and RSUs	$ 81.5
Weighted-average period expected to be recognized	2 years 8 months 24 days
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	4 years
Unrecognized compensation cost related to unvested stock option and RSUs	$ 80.4
Weighted-average period expected to be recognized	2 years 10 months 24 days

Related Party Transactions - Additional Information (Detail) - Affiliated Entity [Member] - Exercise of Warrant [Member] $ in Millions	1 Months Ended
	Feb. 28, 2014 USD ($) shares
Related Party Transaction [Line Items]
Number of shares purchased with warrants exercised \| shares	947,867
Proceeds from warrant exercises	$ 3.8
Expenses paid by Company related to warrant transactions	$ 0.1

Segment and Other Information - Additional Information (Detail)	3 Months Ended
	Mar. 31, 2014 Segment
Segment Reporting [Abstract]
Number of operating business segment	1

Summary of Total Revenues (Detail) - USD ($) $ in Thousands	3 Months Ended
Summary of Total Revenues (Detail) - USD ($) $ in Thousands	Mar. 31, 2014	Mar. 31, 2013
Revenue from External Customer [Line Items]
Product sales, net	$ 244,986	$ 194,652
Royalties and contract revenues	1,933	1,585
Total revenues	246,919	196,237
Xyrem [Member]
Revenue from External Customer [Line Items]
Product sales, net	160,378	117,526
Erwinaze And Erwinase [Member]
Revenue from External Customer [Line Items]
Product sales, net	46,920	41,816
Defitelio [Member]
Revenue from External Customer [Line Items]
Product sales, net	12,209	0
Prialt [Member]
Revenue from External Customer [Line Items]
Product sales, net	4,309	4,986
Psychiatry [Member]
Revenue from External Customer [Line Items]
Product sales, net	9,866	17,650
Other [Member]
Revenue from External Customer [Line Items]
Product sales, net	$ 11,304	$ 12,674

Summary of Total Revenues Attributed to Geographic Sources (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenues	$ 246,919	$ 196,237
United States [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenues	214,956	176,911
Europe [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenues	24,343	14,362
Other [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenues	$ 7,620	$ 4,964

Summary of Revenues from Customers Representing at Least 10% of Total Revenues (Detail) - Sales Revenue, Goods, Net [Member]	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Express Scripts [Member]
Revenue, Major Customer [Line Items]
Percentage of total revenues	65.00%	60.00%
Accredo Health Group, Inc. [Member]
Revenue, Major Customer [Line Items]
Percentage of total revenues	15.00%	17.00%

Total Long-Lived Assets by Location (Detail) - USD ($)
$ in Thousands

Mar. 31, 2014

Dec. 31, 2013

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

^[1]

$ 30,048

$ 14,246

Ireland [Member]

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

11,161

5,799

Italy [Member]

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

10,283

United States [Member]

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

7,765

7,734

Other [Member]