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Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2014	Oct. 28, 2014
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2014
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	Q3
Trading Symbol	JAZZ
Entity Registrant Name	Jazz Pharmaceuticals plc
Entity Central Index Key	0001232524
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		60,491,676

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2014	Dec. 31, 2013
Current assets:
Cash and cash equivalents	$ 575,040	$ 636,504
Accounts receivable, net of allowances	187,604	124,805
Inventories	37,612	28,669
Prepaid expenses	24,206	7,183
Deferred tax assets, net	35,696	33,613
Other current assets	18,362	33,843
Total current assets	878,520	864,617
Property and equipment, net	44,205	14,246
Intangible assets, net	1,550,624	812,396
Goodwill	724,388	450,456
Deferred tax assets, net, non-current	101,249	74,597
Deferred financing costs	35,068	14,605
Other non-current assets	13,482	7,304
Total assets	3,347,536	2,238,221
Current liabilities:
Accounts payable	29,671	21,005
Accrued liabilities	161,476	119,718
Current portion of long-term debt	9,444	5,572
Income taxes payable	15,755	336
Contingent consideration	0	50,000
Deferred tax liability, net	6,259	6,259
Deferred revenue	1,138	1,138
Total current liabilities	223,743	204,028
Deferred revenue, non-current	4,784	5,718
Long-term debt, less current portion	1,331,340	544,404
Deferred tax liability, net, non-current	413,460	168,497
Other non-current liabilities	33,596	20,040
Commitments and contingencies
Jazz Pharmaceuticals plc shareholders' equity
Ordinary shares	6	6
Non-voting euro deferred shares	55	55
Capital redemption reserve	471	471
Additional paid-in capital	1,431,790	1,220,317
Accumulated other comprehensive income (loss)	(57,133)	56,153
Retained earnings (accumulated deficit)	(34,666)	18,532
Total Jazz Pharmaceuticals plc shareholders’ equity	1,340,523	1,295,534
Noncontrolling interests	90	0
Total shareholders’ equity	1,340,613	1,295,534
Total liabilities and shareholders’ equity	$ 3,347,536	$ 2,238,221

Condensed Consolidated Statements Of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Revenues:
Product sales, net	$ 304,407	$ 230,386	$ 838,493	$ 631,602
Royalties and contract revenues	2,177	1,774	6,240	5,047
Total revenues	306,584	232,160	844,733	636,649
Operating expenses:
Cost of product sales (excluding amortization of acquired developed technologies and intangible asset impairment)	26,994	24,252	88,610	76,503
Selling, general and administrative	93,501	74,970	300,420	223,004
Research and development	22,423	11,826	60,622	27,823
Acquired in-process research and development	75,000	988	202,000	4,988
Intangible asset amortization	30,630	19,564	94,607	58,518
Intangible asset impairment	0	0	32,806	0
Total operating expenses	248,548	131,600	779,065	390,836
Income from operations	58,036	100,560	65,668	245,813
Interest expense, net	(14,530)	(6,202)	(36,035)	(20,743)
Foreign currency gain (loss)	6,483	(614)	6,680	(728)
Loss on extinguishment and modification of debt	0	0	0	(3,749)
Income before income tax provision	49,989	93,744	36,313	220,593
Income tax provision	24,221	18,335	60,598	59,574
Net income (loss)	25,768	75,409	(24,285)	161,019
Net income (loss) attributable to noncontrolling interests, net of tax	2	0	(1,060)	0
Net income (loss) attributable to Jazz Pharmaceuticals plc	$ 25,766	$ 75,409	$ (23,225)	$ 161,019
Net income (loss) per ordinary share attributable to Jazz Pharmaceuticals plc:
Basic (in dollars per share)	$ 0.43	$ 1.30	$ (0.39)	$ 2.76
Diluted (in dollars per share)	$ 0.41	$ 1.23	$ (0.39)	$ 2.62
Weighted-average ordinary shares used in calculating net income (loss) per ordinary share attributable to Jazz Pharmaceuticals plc:
Basic (in shares)	60,305	58,217	59,457	58,437
Diluted (in shares)	62,680	61,519	59,457	61,532

Condensed Consolidated Statements Of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ 25,768	$ 75,409	$ (24,285)	$ 161,019
Other comprehensive income (loss):
Foreign currency translation adjustments	(117,089)	25,402	(113,293)	13,576
Other comprehensive income (loss)	(117,089)	25,402	(113,293)	13,576
Total comprehensive income (loss)	(91,321)	100,811	(137,578)	174,595
Comprehensive loss attributable to noncontrolling interests, net of tax	(8)	0	(1,067)	0
Comprehensive income (loss) attributable to Jazz Pharmaceuticals plc	$ (91,313)	$ 100,811	$ (136,511)	$ 174,595

Condensed Consolidated Statements Of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Operating activities
Net income (loss)	$ (24,285)	$ 161,019
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Amortization of intangible assets	94,607	58,518
Share-based compensation	50,618	32,139
Intangible asset impairment	32,806	0
Depreciation	5,037	2,065
Acquired in-process research and development	202,000	4,988
Loss on disposal of property and equipment	0	47
Excess tax benefit from share-based compensation	(4,075)	(82)
Acquisition accounting inventory fair value step-up adjustments	10,477	3,143
Change in fair value of contingent consideration	0	12,900
Deferred income taxes	(36,246)	(17,962)
Provision for losses on accounts receivable and inventory	2,873	1,758
Loss on extinguishment and modification of debt	0	3,749
Other non-cash transactions	221	4,435
Changes in assets and liabilities:
Accounts receivable	(50,690)	(37,649)
Inventories	(10,184)	(3,445)
Prepaid expenses and other current assets	4,262	(11,300)
Other long-term assets	(5,775)	(3,421)
Accounts payable	(33,865)	6,670
Accrued liabilities	19,468	1,562
Income taxes payable	19,003	(19,086)
Deferred revenue	(918)	(776)
Contingent consideration	(14,900)	0
Other non-current liabilities	12,910	10,125
Net cash provided by operating activities	273,344	209,397
Investing activities
Acquisitions, net of cash acquired	(828,676)	0
Acquisition of in-process research and development	(202,000)	(4,988)
Purchases of property and equipment	(22,799)	(6,874)
Acquisition of intangible assets	0	(1,300)
Net cash used in investing activities	(1,053,475)	(13,162)
Financing activities
Net proceeds from issuance of debt	1,195,366	553,425
Proceeds from employee equity incentive and purchase plans and exercise of warrants	48,452	23,577
Share repurchases	(29,973)	(102,397)
Acquisition of noncontrolling interests	(136,950)	0
Payment of contingent consideration	(35,100)	0
Payment of employee withholding taxes related to share-based awards	(17,306)	(5,303)
Excess tax benefit from share-based compensation	4,075	82
Repayments of long-term debt	(7,090)	(464,517)
Repayments under revolving credit facility	(300,000)	0
Net cash provided by financing activities	721,474	4,867
Effect of exchange rates on cash and cash equivalents	(2,807)	164
Net increase (decrease) in cash and cash equivalents	(61,464)	201,266
Cash and cash equivalents, at beginning of period	636,504	387,196
Cash and cash equivalents, at end of period	$ 575,040	$ 588,462

The Company and Summary of Significant Accounting Policies

9 Months Ended

Sep. 30, 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. 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. As of September 30, 2014, we had acquired a further 1.8% interest in Gentium for cash consideration of $17.8 million, resulting in an aggregate acquisition cost to us of $994.0 million, comprising cash payments of $1,011.1 million offset by proceeds from the exercise of Gentium share options of $17.1 million. Please see Note 2 for additional information regarding our acquisition of Gentium, which is referred to in this report as 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. Throughout this report, all references to “ordinary shares” refer to Jazz Pharmaceuticals plc’s ordinary shares.

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 our annual consolidated financial statements and accompanying notes included in our 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 we acquired control of Gentium 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 and nine months ended September 30, 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 the current period presentation. Upfront license fees previously classified as research and development expense in the three and nine months ended September 30, 2013, 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 the current period presentation.

Significant Risks and Uncertainties

Our financial results are significantly influenced by sales of Xyrem^® (sodium oxybate) oral solution. In the three and nine months ended September 30, 2014, net product sales of Xyrem were $204.3 million and $556.1 million, respectively, which represented 67.1% and 66.3% of total net product sales, respectively. Our ability to maintain or increase 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. Five 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, including the most recent in the fourth quarter of 2014. We have initiated lawsuits against four of the third parties, and the litigation proceedings are ongoing; we intend to initiate a lawsuit against the fifth third party. 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 the second quarter of 2015. In addition, since late June 2014, petitions for covered business method, or CBM, post-grant patent review by the Patent Trial and Appeal Board, or PTAB, of the U.S. Patent and Trademark Office, or USPTO, have been filed by certain of the ANDA filers with respect to the validity of our patents covering the distribution system for Xyrem. To date, these petitions have not been accepted by the PTAB, and in October 2014, we filed preliminary responses to the petitions in which, among other things, we asserted that the challenged patents should not be subject to CBM review. We cannot predict the outcome of the PTAB’s decision on whether to institute any of the petitioned CBM review proceedings, whether additional post-grant patent review challenges will be filed, the outcome of any CBM review or other proceeding if the PTAB decides to institute one or more CBM review or other proceedings, or the impact any CBM review or other proceeding might have on ongoing ANDA litigation proceedings. 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. In late 2013, 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. Among other things, we disagree with the FDA’s position in the late 2013 notice 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, be sufficient to ensure that the REMS includes only those elements necessary to ensure that the benefits of Xyrem outweigh its risks, and that would, in the FDA’s view, reduce the burden on the healthcare system. Given these circumstances, we initiated dispute resolution procedures with the FDA at the end of February 2014. We received the FDA’s denial of our initial dispute resolution submission in the second quarter of 2014, and our dispute is currently subject to further supervisory review at the next administrative level of the FDA. We have received an interim response from the FDA in which the FDA has requested additional information. We expect to provide the requested information and receive the FDA’s response to this further appeal in the fourth 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 our Xyrem Risk Management Program, with generic competitors. In January 2014, the FDA held an initial meeting with us and the then-current Xyrem ANDA applicants to facilitate the development of a single shared system REMS for Xyrem (sodium oxybate). The parties have had numerous interactions with respect to a single shared system REMS since the initial meeting, and we expect the interactions to continue. 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 and nine months ended September 30, 2014, net product sales of Erwinaze/Erwinase were $52.1 million and $146.9 million, respectively, which represented 17.1% and 17.5% of total net product sales, respectively. 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 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 European Union’s, or 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 current sales levels and to increase sales is our need to avoid supply interruptions of Erwinaze due to capacity constraints, production delays, quality challenges or other manufacturing difficulties. We maintain limited inventory of Erwinaze, which puts us at significant risk of not being able to meet product demand. The current manufacturing capacity for Erwinaze is nearly completely absorbed by demand for the product. As a consequence of constrained manufacturing capacity, we have had an extremely limited ability to build an excess level of product inventory that could be used to absorb disruptions to supply resulting from any quality or other issues. For example, in 2013, we experienced a temporary disruption of supply of Erwinase in the European market due to the failure of a batch to meet certain specifications. If we continue to be subject to capacity constraints or experience quality or other manufacturing challenges in the future, we may be unable to build a desired excess level of product inventory, and our ability to supply the market may be compromised. Although we are taking steps to improve the Erwinaze manufacturing process, if our ongoing efforts are not successful, we could experience additional 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 expand production capacity to increase the supply of Erwinaze over the longer term to address worldwide demand, our ability to maintain or increase sales of Erwinaze may be limited by our ability to obtain a sufficient supply of the product.

In furtherance of our growth strategy, we made a significant investment in Defitelio^® (defibrotide). We added the product to our portfolio as a result of the Gentium Acquisition and secured worldwide rights to the product by acquiring rights to defibrotide in the Americas in August 2014. Our ability to realize the anticipated benefits from this investment is subject to a number of risks and uncertainties, including our ability to successfully commercialize Defitelio in Europe and to obtain marketing approval in other countries, including the United States, so that we can launch promotional efforts in those countries. We commenced the launch of Defitelio in certain countries in Europe in March 2014, and as of October 2014, we had launched Defitelio in Germany, Austria, Italy (with reimbursement under Law 648/96), the United Kingdom and several Nordic countries. We expect to launch in additional European countries on a rolling basis during the remainder of 2014 and in 2015 and are engaged in pricing and reimbursement submissions in preparation for these planned launches. A key challenge to our success in commercializing Defitelio in Europe is our ability to obtain appropriate pricing and reimbursement approvals in those European countries where we have not yet launched Defitelio, including in countries where pricing and reimbursement approvals are required for launch. If we experience delays and unforeseen difficulties in obtaining favorable pricing and reimbursement approvals, planned launches in the affected countries would be delayed, or, if we are unable to ultimately obtain favorable pricing and reimbursement approvals in countries that represent significant markets, our growth prospects in Europe could be negatively affected.

We are also engaged in activities related to our anticipated submission of a new drug application, or NDA, for potential approval of defibrotide in the United States. We held pre-NDA meetings with the FDA in August 2014 relating to our plans for the submission of an NDA for defibrotide for the treatment of severe hepatic veno-occlusive disease, or VOD, in patients undergoing hematopoietic stem cell transplantation, or HSCT, therapy. Based on these meetings and in light of the current status of our acquisition and remediation of key information to be included in the data package for the NDA, we plan to initiate a rolling submission of an NDA to the FDA by the end of 2014 and to complete the submission in the first half of 2015, and we do not expect to be required to complete any additional clinical trials prior to the completion of the NDA submission. However, we may be unable to acquire and remediate key information in the data package in a timely manner, which would delay our planned NDA submission, and we may be unable to otherwise obtain regulatory approval of defibrotide in the United States in a timely manner, if at all. We also face other challenges that could impact the anticipated value of Defitelio/defibrotide, including the limited size of the population of patients who undergo HSCT therapy and develop severe VOD, the need to establish U.S. pricing and reimbursement support for the product in the event we are able to obtain U.S. marketing approval for defibrotide, the possibility that we may be required to conduct time-consuming and costly clinical trials as a condition of any U.S. marketing approval for the product, the lack of experience of U.S. physicians in diagnosing and treating VOD, and challenges to our ability to develop the product for indications in addition to the treatment of severe VOD in adults and children undergoing HSCT therapy. If sales of Defitelio/defibrotide do not reach the levels we expect, our anticipated revenue from the product would be negatively affected, which could have a material adverse effect on our business, financial condition, results of operations and growth prospects.

In addition to risks related specifically to Xyrem, Erwinaze and Defitelio/defibrotide, 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 and enhancing our intellectual property rights; delays or problems in the supply or manufacture of our products, particularly with respect to certain products as to which we maintain limited inventories, and our dependence on single source suppliers to continue to meet our ongoing commercial demand or our requirements for clinical trial supplies; the need to obtain and maintain 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, including the need to obtain and maintain reimbursement for Xyrem in the United States in an environment in which we are subject to increasingly restrictive conditions for reimbursement required by third party payors; 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 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. We responded to the Form FDA 483 with a description of the corrective actions and improvements we had implemented before or shortly following the inspection and additional improvements that we planned to implement, and have now implemented, to address the observations in the Form FDA 483. In August 2014, the FDA issued an Establishment Inspection Report to us, which indicates that the inspection is closed.

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; the risks associated with business combination or product or product candidate acquisition transactions, such as the challenges inherent in the integration of acquired businesses, including the acquired Gentium business, with our historic business, the increase in geographic dispersion among our centers of operation, taking on the operation of a manufacturing plant as a result of the Gentium Acquisition, and the risks that we may acquire unanticipated liabilities along with acquired businesses or otherwise fail to realize the anticipated benefits (commercial or otherwise) from such acquisition transactions; the difficulty and uncertainty of pharmaceutical product development, including the timing thereof, and the uncertainty of clinical success, such as the risk that results from preclinical studies and/or early clinical trials may not be predictive of results obtained in later and larger clinical trials planned or anticipated to be conducted for our product candidates; the inherent uncertainty associated with the regulatory approval process, 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 in 2014.

Business Acquisitions

Our consolidated financial statements include the results of operations of an acquired business from the date of 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 finite-lived intangible asset, or discontinued, at which point the intangible asset will be written off. Development costs incurred after an acquisition are expensed as incurred.

Intangible Assets

Intangible assets with finite useful lives consist primarily of purchased developed technology and are amortized on a straight-line basis over their estimated useful lives, which range from two to 16 years. The estimated useful lives associated with finite-lived intangible assets are consistent with the estimated lives of the associated products and may be modified when circumstances warrant. Such assets are reviewed for impairment when events or circumstances indicate that the carrying value of an asset may not be recoverable. An impairment loss would be recognized when estimated undiscounted future cash flows expected to result from the use of an asset and its eventual disposition are less than its carrying amount. The amount of any impairment is measured as the difference between the carrying amount and the fair value of the impaired asset.

Concentrations of Risk

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

We are also subject to credit risk from our accounts receivable related to our product sales. We monitor our exposure within accounts receivable and record a reserve against uncollectible accounts receivable as necessary. We extend credit to 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 September 30, 2014, five customers accounted for 86% of gross accounts receivable, including Express Scripts Specialty Distribution Services, Inc. and its affiliate CuraScript, Inc., or Express Scripts, which accounted for 62% of gross accounts receivable, Accredo Health Group, Inc., or Accredo, which accounted for 11% of gross accounts receivable, and Idis Limited, which accounted for 10% 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 September 30,				Nine Months Ended September 30,
	2014		2013		2014			2013
Numerator:
Net income (loss) attributable to Jazz Pharmaceuticals plc	$	25,766	$	75,409	$	(23,225	)	$	161,019
Denominator:
Weighted-average ordinary shares used in calculating net income (loss) per ordinary share attributable to Jazz Pharmaceuticals plc - basic	60,305		58,217		59,457			58,437
Dilutive effect of employee equity incentive and purchase plans	2,288		1,852		—			1,587
Dilutive effect of warrants	87		1,450		—			1,508
Weighted-average ordinary shares used in calculating net income (loss) per ordinary share attributable to Jazz Pharmaceuticals plc - diluted	62,680		61,519		59,457			61,532

Net income (loss) per ordinary share attributable to Jazz Pharmaceuticals plc:
Basic	$	0.43	$	1.30	$	(0.39	)	$	2.76
Diluted	$	0.41	$	1.23	$	(0.39	)	$	2.62

Potentially dilutive ordinary shares from employee equity incentive and purchase plans and warrants were not included in the diluted net loss per ordinary share attributable to Jazz Pharmaceuticals plc for the nine months ended September 30, 2014 because the inclusion of such shares would have an anti-dilutive effect.

Potentially dilutive ordinary shares from our employee equity incentive and purchase plans, warrants and exchangeable senior notes are determined by applying the treasury stock method to the assumed exercise of share options and warrants, the assumed vesting of outstanding restricted stock units, or RSUs, the assumed issuance of ordinary shares under our employee stock purchase plan, or ESPP, and the assumed issuance of ordinary shares upon exchange of our exchangeable senior notes. The effect of approximately 2.9 million ordinary shares issuable upon exchange of our exchangeable senior notes had no effect on diluted net income (loss) per ordinary share attributable to Jazz Pharmaceuticals plc because the average price of our ordinary shares for the three and nine months ended September 30, 2014 did not exceed the effective exchange price of $199.77 per ordinary share. For additional information relating to our exchangeable senior notes, see Note 7.

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 September 30,		Nine Months Ended September 30,
	2014	2013	2014	2013
Options to purchase ordinary shares and RSUs	883	1,028	5,475	2,074
1.875% exchangeable senior notes due 2021	1,502	—	506	—
Warrants to purchase ordinary shares	—	—	618	—
Ordinary shares under ESPP	—	—	130	—

Recent Accounting Pronouncements

In May 2014, the Financial Accounting Standards Board, or the FASB, issued Accounting Standards Update, or ASU, No. 2014-09, “Revenue from Contracts with Customers”, or ASU No. 2014-09, which states that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve this, an entity will need to identify the contract with a customer; identify the separate performance obligations in the contract; determine the transaction price; allocate the transaction price to the separate performance obligations in the contract; and recognize revenue when (or as) the entity satisfies each performance obligation. ASU No. 2014-09 will be effective for us beginning January 1, 2017 and can be adopted on a full retrospective basis or on a modified retrospective basis. We are currently assessing our approach to the adoption of this standard and the impact on our results of operations and financial position.

In April 2014, the FASB issued 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 Acquisitions

9 Months Ended

Sep. 30, 2014

Business Combinations [Abstract]

Business Combination and Asset Acquisitions

Gentium Acquisition

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, 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. In June and August 2014, we acquired additional Gentium ordinary shares, representing a further 1.8% interest in Gentium, for cash consideration of $17.8 million. As of September 30, 2014, the aggregate acquisition cost of the Gentium ordinary shares and ADSs was $994.0 million, comprising cash payments of $1,011.1 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 $137.0 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 of the tender offer and the acquisition of an additional 1.8% interest in Gentium in June and August 2014, which is accounted for as an acquisition of noncontrolling interests.

We believe the Gentium Acquisition provides us with an opportunity to diversify our development and commercial portfolio and complement our clinical experience in hematology/oncology and our expertise in reaching targeted physicians who treat serious medical conditions.

The 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 nine months ended September 30, 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. In addition, during the three and nine months ended September 30, 2014, we incurred $0.3 million and $4.7 million, respectively, related to change in control obligations associated with the Gentium Acquisition. These expenses were recorded in selling, general and administrative expense in the accompanying condensed consolidated statements of operations. The change in control obligations are included within accrued liabilities in the accompanying condensed consolidated balance sheets. During the three and nine months ended September 30, 2014, our condensed consolidated statements of operations included revenues of $21.1 million and $57.1 million, respectively, from the acquired Gentium business, as measured from the closing date of the Gentium Acquisition. The portion of total expenses and net income associated with the acquired Gentium business was not separately identifiable due to the integration of Gentium operations with our historic operations.

The acquisition consideration (not including the acquisition cost of $119.2 million to acquire the 12% noncontrolling interests in the subsequent offering period of the tender offer and the acquisition cost of $17.8 million to acquire the 1.8% noncontrolling interests in June and August 2014) 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 Americas)	$	719,500
Manufacturing contracts	14,500
Tradename	350
Total finite-lived intangible assets	734,350
IPR&D:
Defibrotide VOD Prophylaxis	168,000
Defibrotide VOD (Americas)	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 related to the fair value of acquired identifiable intangible assets of $2.8 million for the nine months ended September 30, 2014, and $12.2 million and $36.7 million for the three and nine months ended September 30, 2013, respectively.


•	The exclusion of acquisition-related expenses of $40.7 million for the nine months ended September 30, 2014.


•	An increase in interest expense of $1.4 million for the nine months ended September 30, 2014, and $5.7 million and $16.9 million for the three and nine months ended September 30, 2013, respectively, 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 $0.4 million and $39.9 million for the three and nine months ended September 30, 2014, respectively, and the inclusion of $0.5 million and $17.8 million for the three and nine months ended September 30, 2013, respectively, primarily related to Gentium transaction bonus costs, the fair value step-up to acquired inventory, costs of change in control obligations and share-based compensation incurred from the acceleration of stock option vesting upon the closing date of the Gentium Acquisition.

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



	Three Months Ended September 30,				Nine Months Ended September 30,
	2014		2013		2014			2013
Revenues	$	306,584	$	247,478	$	848,036		$	674,491
Net income (loss) attributable to Jazz Pharmaceuticals plc	$	26,317	$	61,330	$	(1,887	)	$	98,418
Net income (loss) per ordinary share attributable to Jazz Pharmaceuticals plc - basic	$	0.44	$	1.05	$	(0.03	)	$	1.68
Net income (loss) per ordinary share attributable to Jazz Pharmaceuticals plc - diluted	$	0.42	$	1.00	$	(0.03	)	$	1.60

Acquisition of Rights to Defibrotide in the Americas

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 under exceptional circumstances for Defitelio for the treatment of severe VOD in adults and children undergoing HSCT therapy. In March 2014, we commenced the launch of Defitelio on a rolling, country-by-country, basis in Europe. At the time of the Gentium Acquisition, Gentium had licensed to Sigma-Tau Pharmaceuticals, Inc., or Sigma-Tau, 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. On July 1, 2014, we entered into a definitive agreement to acquire the rights to defibrotide in the Americas from Sigma-Tau. Pursuant to the agreement, upon the closing of the transaction on August 4, 2014, we paid Sigma-Tau an upfront payment of $75.0 million. This transaction was accounted for as a purchase of IPR&D assets with no alternative future use. Accordingly, the $75.0 million upfront payment was charged to acquired IPR&D expense upon closing of the transaction. Sigma-Tau is also eligible to receive milestone payments of $25.0 million upon the acceptance for filing by the FDA of the first NDA for defibrotide for VOD and up to an additional $150.0 million based on the timing of potential FDA approval of defibrotide for VOD. We funded the upfront payment with cash on hand.

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 $270.0 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 nine months ended September 30, 2014. The assignment of the JZP-110 rights from Aerial to us triggered a milestone payment of $2.0 million to SK, which was also charged to acquired IPR&D expense in the nine months ended September 30, 2014.

- Definition

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).

+ References

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+ Details

Inventories

9 Months Ended

Sep. 30, 2014

Inventory Disclosure [Abstract]

Inventories

Inventories consisted of the following (in thousands):



	September 30, 2014		December 31, 2013
Raw materials	$	3,177	$	3,506
Work in process	13,980		10,301
Finished goods	20,455		14,862
Total inventories	$	37,612	$	28,669

As of September 30, 2014, the step-up in the value of inventories acquired had been fully expensed. As of December 31, 2013, the fair value of inventories acquired included a step-up in the value of inventories of $0.2 million.

Fair Value Measurement

9 Months Ended

Sep. 30, 2014

Fair Value Disclosures [Abstract]

Fair Value Measurement

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



	September 30, 2014
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Estimated Fair Value		Cash and Cash Equivalents
Cash	$	163,040	$	—	$	—	$	163,040	$	163,040
Time deposits	412,000		—		—		412,000		412,000
Totals	$	575,040	$	—	$	—	$	575,040	$	575,040


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

Cash equivalents are considered available-for-sale. We use the specific-identification method for calculating realized gains and losses on securities sold and include them in interest expense, net in the condensed consolidated statements of operations.

The following table summarizes, by major security type, our available-for-sale securities and liabilities as of September 30, 2014 and December 31, 2013 that were measured at fair value on a recurring basis and were categorized using the fair value hierarchy (in thousands):



	September 30, 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	$	412,000	$	412,000	$	140,514	$	140,514
Liabilities:
Contingent consideration	$	—	$	—	$	50,000	$	50,000

As of September 30, 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 September 30, 2014, the estimated fair value of the $897.6 million principal amount of our term loans was $889.8 million and the carrying amount was $892.4 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 term loans (Level 2). For additional information related to our term loans, see Note 7. As of September 30, 2014, the estimated fair value of our exchangeable senior notes was $639.7 million. The fair value of the exchangeable senior notes was estimated using quoted market prices obtained from brokers (Level 2). The fair value of other borrowings approximates book value based on the borrowing rates currently available for variable rate loans (Level 2).

- Definition

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

+ References + Details

Certain Balance Sheet Items

9 Months Ended

Sep. 30, 2014

Certain Balance Sheet Items [Abstract]

Certain Balance Sheet Items

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



	September 30, 2014			December 31, 2013
Construction-in-progress	$	24,247		$	4,388
Computer software	8,941			7,960
Leasehold improvements	7,192			4,587
Machinery and equipment	7,111			417
Computer equipment	6,609			5,610
Furniture and fixtures	2,254			1,897
Land and buildings	1,614			—
Subtotal	57,968			24,859
Less accumulated depreciation and amortization	(13,763		)	(10,613		)
Property and equipment, net	$	44,205		$	14,246

Accrued liabilities consisted of the following (in thousands):



	September 30, 2014		December 31, 2013
Rebates and other sales deductions	$	52,861	$	38,772
Employee compensation and benefits	48,437		31,829
Sales returns reserve	15,137		21,110
Royalties	9,738		6,082
Accrued interest	7,940		4,150
Professional fees	4,396		5,225
Accrued construction-in-progress	3,117		450
Other	19,850		12,100
Total accrued liabilities	$	161,476	$	119,718

Goodwill and Intangible Assets

9 Months Ended

Sep. 30, 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	(34,710		)
Balance at September 30, 2014	$	724,388

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



	September 30, 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	13.0	$	1,541,698	$	(248,191	)	$	1,293,507	$	957,089	$	(179,225	)	$	777,864
Manufacturing contracts	3.3	13,581		(2,346		)	11,235		—		—			—
Trademarks	0.3	2,928		(2,758		)	170		2,600		(2,327		)	273
Total finite-lived intangible assets		1,558,207		(253,295		)	1,304,912		959,689		(181,552		)	778,137
Acquired IPR&D assets		245,712		—			245,712		34,259		—			34,259
Total intangible assets		$	1,803,919	$	(253,295	)	$	1,550,624	$	993,948	$	(181,552	)	$	812,396

The increase in the gross carrying amount of intangible assets as of September 30, 2014 compared to December 31, 2013 reflects the acquisition of the Gentium intangible assets, as described in Note 2, offset by the negative impact of foreign currency exchange which is primarily due to the strengthening of the U.S. dollar against the Euro and the impairment charge discussed below.

The assumptions and estimates used to determine future cash flows and remaining useful lives of our intangible and other long-lived assets are complex and subjective. They can be affected by various factors, including external factors, such as industry and economic trends, and internal factors such as changes in our business strategy and our forecasts for specific product lines.

In the nine months ended September 30, 2014, we recorded an impairment charge of $32.8 million on acquired developed technologies related to certain products acquired as part of our acquisition of EUSA Pharma Inc. in June 2012. We report sales of these products under "Other” products. The impairment charge resulted from the reorganization of our operations in Europe to focus on our hematology/oncology franchise following the Gentium Acquisition. We determined the fair value of the acquired developed technologies using a discounted cash flow approach, which contains significant unobservable inputs and therefore is considered a Level 3 fair value measurement. The unobservable inputs in the analysis included future cash flow projections and a discount rate.

Based on finite-lived intangible assets recorded as of September 30, 2014, and assuming the underlying assets will not be further impaired and that we will not change the expected lives of the assets, future amortization expenses were estimated as follows (in thousands):



Year Ending December 31,	Estimated Amortization Expense
2014 (remainder)	$	29,440
2015	113,009
2016	108,659
2017	108,568
2018	105,310
Thereafter	839,926
Total	$	1,304,912

- Definition

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

+ References + Details

Debt

9 Months Ended

Sep. 30, 2014

Debt Disclosure [Abstract]

Debt

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



	September 30, 2014			December 31, 2013
1.875% exchangeable senior notes due 2021	$	575,000		$	—
Unamortized discount on 1.875% exchangeable senior notes due 2021	(128,552		)	—
1.875% exchangeable senior notes due 2021, net	$	446,448		$	—
Term loans	892,402			549,976
Other borrowings	1,934			—
Total debt	1,340,784			549,976
Less current portion	9,444			5,572
Total long-term debt	$	1,331,340		$	544,404

Exchangeable Senior Notes

In August 2014, we completed a private placement of $575.0 million principal amount of 1.875% exchangeable senior notes due 2021, or the 2021 Notes, resulting in net proceeds to us, after debt issuance costs, of $558.9 million. Interest on the 2021 Notes is payable semi-annually in cash in arrears on February 15 and August 15 of each year, beginning on February 15, 2015, at a rate of 1.875% per year. In certain circumstances, we may be required to pay additional amounts as a result of any applicable tax withholding or deductions required in respect of payments on the 2021 Notes. The 2021 Notes mature on August 15, 2021, unless earlier exchanged, repurchased or redeemed.

The holders of the 2021 Notes have the ability to require us to repurchase all or a portion of their 2021 Notes for cash in the event Jazz Pharmaceuticals plc undergoes certain fundamental changes. Prior to August 15, 2021, we may redeem the 2021 Notes, in whole but not in part, subject to compliance with certain conditions, if we have, or on the next interest payment date would, become obligated to pay to the holder of any 2021 Note additional amounts as a result of certain tax-related events. We also may redeem the 2021 Notes on or after August 20, 2018, in whole or in part, if the last reported sale price per ordinary share has been at least 130% of the exchange price then in effect for at least 20 trading days (whether or not consecutive) during any 30 consecutive trading day period ending on, and including, the trading day immediately preceding the date on which we provide the notice of redemption.

The 2021 Notes are exchangeable at an initial exchange rate of 5.0057 ordinary shares per $1,000 principal amount of 2021 Notes, which is equivalent to an initial exchange price of approximately $199.77 per ordinary share. Upon exchange, the 2021 Notes may be settled in cash, ordinary shares or a combination of cash and ordinary shares, at our election. Our intent and policy is to settle the principal amount of the 2021 Notes in cash upon exchange. The exchange rate will be subject to adjustment in some events but will not be adjusted for any accrued and unpaid interest. In addition, following certain make-whole fundamental changes occurring prior to the maturity date of the 2021 Notes or upon our issuance of a notice of redemption, we will in certain circumstances increase the exchange rate for holders of the 2021 Notes who elect to exchange their 2021 Notes in connection with that make-whole fundamental change or during the related redemption period. Prior to February 15, 2021, the 2021 Notes will be exchangeable only upon satisfaction of certain conditions and during certain periods, and thereafter, at any time until the close of business on the second scheduled trading day immediately preceding the maturity date.

The 2021 Notes were issued by Jazz Investments I Limited, or the Issuer, a 100%-owned finance subsidiary of Jazz Pharmaceuticals plc. The Issuer's obligations under the 2021 Notes are fully and unconditionally guaranteed on a senior unsecured basis by Jazz Pharmaceuticals plc. No subsidiary of Jazz Pharmaceuticals plc guaranteed the 2021 Notes. Subject to certain local law restrictions on payment of dividends, among other things, and potential negative tax consequences, we are not aware of any significant restrictions on the ability of Jazz Pharmaceuticals plc to obtain funds from the Issuer or Jazz Pharmaceuticals plc’s other subsidiaries by dividend or loan, or any legal or economic restrictions on the ability of the Issuer or Jazz Pharmaceuticals plc’s other subsidiaries to transfer funds to Jazz Pharmaceuticals plc in the form of cash dividends, loans or advances. There is no assurance that in the future such restrictions will not be adopted.

In accounting for the issuance of the 2021 Notes, we separated the 2021 Notes into liability and equity components. The carrying amount of the liability component was calculated by measuring the estimated fair value of a similar liability that does not have an associated exchange feature. The carrying amount of the equity component representing the exchange option was determined by deducting the fair value of the liability component from the face value of the 2021 Notes as a whole. The excess of the principal amount of the liability component over its carrying amount will be amortized to interest expense over the expected life of the 2021 Notes using the effective interest method with an effective interest rate of 6.4% per annum. We have determined the expected life of the 2021 Notes to be equal to the original seven-year term. The equity component is not remeasured as long as it continues to meet the conditions for equity classification.

We allocated the total issuance costs incurred of $16.1 million to the liability and equity components based on their relative values. Issuance costs attributable to the liability component will be amortized to expense over the term of the 2021 Notes, and issuance costs attributable to the equity component were included with the equity component in our shareholders’ equity.

As of September 30, 2014, the carrying value of the equity component related to the 2021 Notes, net of equity issuance costs, was $126.9 million.

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. In August 2014, we used a portion of the net proceeds from the issuance of the 2021 Notes to repay all outstanding borrowings under the revolving credit facility.

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

The term loans under the current 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 current 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 current credit agreement and any hedging or cash management obligations entered into with a lender or an affiliate of a lender are guaranteed on a senior secured basis by Jazz Pharmaceuticals plc and certain of its subsidiaries (including the Issuer) and are secured by substantially all of Jazz Pharmaceuticals plc’s, the borrowers’ and the subsidiary guarantors’ assets.

We may make voluntary prepayments of principal at any time without payment of a premium. 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) 50% of our excess cash flow as defined in the current 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 also contains a financial covenant that requires Jazz Pharmaceuticals plc and its restricted subsidiaries to maintain a maximum secured leverage ratio. We were, as of September 30, 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 determined to not be substantial using the 10% Test.

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 September 30, 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 current 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 September 30, 2014, there were no borrowings outstanding under the revolving credit facility.

Maturities

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)	$	2,437
2015	9,445
2016	9,450
2017	9,455
2018	868,490
Thereafter	575,275
Total	$	1,474,552

Commitments and Contingencies

9 Months Ended

Sep. 30, 2014

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

Indemnification

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

We have agreed to indemnify our 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 September 30, 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 September 30, 2014 were as follows (in thousands):



Year Ending December 31,	Lease Payments
2014 (remainder)	$	2,577
2015	9,989
2016	7,467
2017	4,533
2018	1,334
Thereafter	772
Total	$	26,672

As of September 30, 2014, we had $25.7 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^® (sodium oxybate) oral solution. 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 some of 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 were 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 the second quarter of 2015. 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 specific 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 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 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.

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 filed suit against Amneal on this patent in the District Court on May 20, 2014 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 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, including an eleventh patent listed in the Orange Book for Xyrem for which Par later sent us a Paragraph IV Certification.

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.

On July 3, 2014, we received an additional Paragraph IV Certification from Par alleging that a twelfth patent listed in the Orange Book for Xyrem in June 2014 is invalid, unenforceable, and/or will not be infringed by Par’s proposed generic product. On August 15, 2014, 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 this patent. We cannot predict the timing or outcome of events in this litigation.

On August 6, 2014, we received an additional Paragraph IV Certification from Par alleging that a thirteenth patent listed in the Orange Book for Xyrem in July 2014 is invalid, unenforceable, and/or will not be infringed by Par’s proposed generic product. On October 2, 2014, 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 this patent. We cannot predict the timing or outcome of events in this litigation.

On June 4, 2014, we received a Paragraph IV Certification from Ranbaxy Laboratories Limited, or Ranbaxy, that it had submitted an ANDA to the FDA requesting approval to market a generic version of Xyrem. Ranbaxy’s Paragraph IV Certification alleged that eleven patents listed in the Orange Book for Xyrem are invalid, unenforceable, and/or will not be infringed by Ranbaxy’s proposed generic product. On June 6, 2014, we received an amended Paragraph IV Certification from Ranbaxy adding a twelfth patent listed in the Orange Book for Xyrem. On July 15, 2014, we filed a lawsuit against Ranbaxy in the District Court in response to Ranbaxy’s Paragraph IV Certification seeking a permanent injunction to prevent Ranbaxy from introducing a generic version of Xyrem that would infringe our patents. On August 20, 2014, we received an additional Paragraph IV Certification from Ranbaxy alleging that a thirteenth patent listed in the Orange Book for Xyrem in July 2014 is invalid, unenforceable, and/or will not be infringed by Ranbaxy’s proposed generic product. On October 2, 2014, we filed a lawsuit against Ranbaxy in the District Court in response to Ranbaxy’s Paragraph IV Certification seeking a permanent injunction to prevent Ranbaxy from introducing a generic version of Xyrem that would infringe this patent. We cannot predict the timing or outcome of events in this litigation.

On October 30, 2014, we received a Paragraph IV Certification from Watson Laboratories, Inc., or Watson, that it has submitted an ANDA to the FDA requesting approval to market a generic version of Xyrem. Watson’s Paragraph IV Certification alleged that thirteen patents listed in the Orange Book for Xyrem are invalid, unenforceable, and/or will not be infringed by Watson’s proposed generic product.

Since late June 2014, petitions for CBM post-grant patent review by the PTAB of the USPTO have been filed by certain of the ANDA filers with respect to the validity of our patents covering the distribution system for Xyrem. To date, these petitions have not been accepted by the PTAB, and in October 2014, we filed preliminary responses to the petitions in which, among other things, we asserted that the challenged patents should not be subject to CBM review. We cannot predict the outcome of the PTAB’s decision on whether to institute any of the petitioned CBM review proceedings, whether additional post-grant patent review challenges will be filed, the outcome of any CBM review or other proceeding if the PTAB decides to institute one or more CBM review or other proceedings, or the impact any CBM review or other proceeding might have on ongoing ANDA litigation proceedings.

FazaClo ANDA Matters: Azur Pharma Public Limited Company, or Azur Pharma, received Paragraph IV Certifications from three generics manufacturers, Barr Laboratories, Inc., or Barr, Novel Laboratories, Inc., or Novel, and Mylan Pharmaceuticals, Inc., or Mylan, indicating that ANDAs had been filed with the FDA requesting approval to market generic versions of FazaClo^® (clozapine, USP) LD orally disintegrating clozapine tablets. Azur Pharma and CIMA Labs Inc., or CIMA, a subsidiary of Teva Pharmaceutical Industries Limited, or Teva, our licensor and the entity whose drug-delivery technology is incorporated into FazaClo LD, filed a lawsuit in response to each certification claiming infringement based on such certification against Barr on August 21, 2008, against Novel on November 25, 2008 and against Mylan on July 23, 2010. Each case was filed in the 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, and the patentability of the claims of the patents confirmed. The Delaware Court lifted the stay of litigation in the two cases in March 2014. Trial is currently set for the third quarter of 2015, but we cannot predict the specific 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 for discovery and trial. Trial has been scheduled for October 2015. We cannot predict the specific 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, 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. Since the initial filing, a lead plaintiff was named for the class, and the case has been recaptioned Adjit Sodhi, Individually and on Behalf of All Others Similarly Situated v. Gentium S.P.A. et al. Only one individual defendant has been served, and the defendant has moved to dismiss the suit. We cannot predict the specific timing or outcome of this litigation.

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 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 issues guidance on any requirements and reporting methodologies. 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

9 Months Ended

Sep. 30, 2014

Stockholders' Equity Note [Abstract]

Shareholders' Equity

Shareholders’ Equity

The following tables present a reconciliation of our beginning and ending balances in shareholders’ equity for the nine months ended September 30, 2014 and 2013, respectively (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	(1,529		)	(135,421		)	(136,950		)
Issuance of 1.875% exchangeable senior notes due 2021	126,862			—			126,862
Issuance of ordinary shares in conjunction with employee equity incentive and purchase plans and warrant exercises	48,452			—			48,452
Employee withholding taxes related to share-based awards	(17,306		)	—			(17,306		)
Share-based compensation	50,919			—			50,919
Tax benefit from employee share options	4,075			—			4,075
Shares repurchased	(29,973		)	—			(29,973		)
Other comprehensive loss	(113,286		)	(7		)	(113,293		)
Net loss	(23,225		)	(1,060		)	(24,285		)
Shareholders' equity at September 30, 2014	$	1,340,523		$	90		$	1,340,613



	Jazz Pharmaceuticals plc
Shareholders' equity at January 1, 2013	$	1,121,292
Issuance of ordinary shares in conjunction with employee equity incentive and purchase plans and warrant exercises	23,577
Employee withholding taxes related to share-based awards	(5,303		)
Share-based compensation	31,855
Tax benefit from employee share options	82
Shares repurchased	(102,397		)
Other comprehensive income	13,576
Net income	161,019
Shareholders' equity at September 30, 2013	$	1,243,701

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 current credit agreement, corporate and regulatory requirements and market conditions. Share repurchases may be suspended or discontinued at any time without prior notice. In the nine months ended September 30, 2014, we spent a total of $30.0 million to purchase 0.2 million of our ordinary shares under the share repurchase program at an average total purchase price, including commissions, of $131.88 per share. All ordinary shares repurchased by us were canceled. As of September 30, 2014, the remaining amount authorized under the share repurchase program was $33.6 million excluding commissions.

Accumulated Other Comprehensive Income (Loss)

The components of accumulated other comprehensive income (loss) as of September 30, 2014 and December 31, 2013 were as follows (in thousands):



	Foreign Currency Translation Adjustments			Total Accumulated Other Comprehensive Income (Loss)
Balance at December 31, 2013	$	56,153		$	56,153
Other comprehensive loss	(113,286		)	(113,286		)
Balance at September 30, 2014	$	(57,133	)	$	(57,133	)

During the nine months ended September 30, 2014, other comprehensive loss reflects foreign currency translation adjustments which are primarily due to the strengthening of the U.S. dollar against the Euro.

- Definition

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

+ References

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+ Details

Share-Based Compensation

9 Months Ended

Sep. 30, 2014

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

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 September 30,						Nine Months Ended September 30,
	2014			2013			2014			2013
Selling, general and administrative	$	14,834		$	9,354		$	40,051		$	25,898
Research and development	3,177			1,931			8,862			4,453
Cost of product sales	240			591			1,705			1,788
Total share-based compensation expense, pre-tax	18,251			11,876			50,618			32,139
Tax benefit from share-based compensation expense	(5,469		)	(3,502		)	(15,171		)	(9,850		)
Total share-based compensation expense, net of tax	$	12,782		$	8,374		$	35,447		$	22,289

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 September 30,						Nine Months Ended September 30,
	2014			2013			2014			2013
Shares underlying options granted (in thousands)	135			105			942			1,277
Grant date fair value	$	51.73		$	37.17		$	60.40		$	28.49
Black-Scholes option pricing model assumption information:
Volatility	42		%	57		%	45		%	59		%
Expected term (years)	4.3			4.4			4.3			4.4
Range of risk-free rates	1.3-1.4%			1.0-1.4%			1.1-1.4%			0.5-1.4%
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 September 30,				Nine Months Ended September 30,
	2014		2013		2014		2013
RSUs granted (in thousands)	68		46		459		568
Grant date fair value	$	145.58	$	80.35	$	160.00	$	60.73

The fair value of RSUs is determined on the date of grant based on the market price of our ordinary shares on that date. The fair value of RSUs is recognized as expense ratably over the vesting period of four years.

As of September 30, 2014, compensation cost not yet recognized related to unvested share options and RSUs was $74.7 million and $78.5 million, respectively, which is expected to be recognized over a weighted-average period of 2.5 years and 2.6 years, respectively.

Related Party Transactions	9 Months Ended
Related Party Transactions	Sep. 30, 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.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References + Details

Segment and Other Information

9 Months Ended

Sep. 30, 2014

Segment Reporting [Abstract]

Segment and Other Information

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



	Three Months Ended September 30,				Nine Months Ended September 30,
	2014		2013		2014		2013
Xyrem^® (sodium oxybate) oral solution	$	204,337	$	153,664	$	556,081	$	404,932
Erwinaze^® (asparaginase Erwinia chrysanthemi)/Erwinase^®	52,121		44,078		146,910		130,754
Defitelio^® (defibrotide)/defibrotide	18,892		—		51,345		—
Prialt^® (ziconotide) intrathecal infusion	6,282		11,046		16,422		20,726
Psychiatry	10,833		10,679		32,431		40,093
Other	11,942		10,919		35,304		35,097
Product sales, net	304,407		230,386		838,493		631,602
Royalties and contract revenues	2,177		1,774		6,240		5,047
Total revenues	$	306,584	$	232,160	$	844,733	$	636,649

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



	Three Months Ended September 30,				Nine Months Ended September 30,
	2014		2013		2014		2013
United States	$	264,719	$	209,299	$	727,200	$	577,484
Europe	32,578		19,332		87,608		46,769
All other	9,287		3,529		29,925		12,396
Total revenues	$	306,584	$	232,160	$	844,733	$	636,649

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 September 30,				Nine Months Ended September 30,
	2014		2013		2014		2013
Express Scripts	67	%	66	%	66	%	63	%
Accredo	14	%	16	%	14	%	17	%

The following table presents total long-lived assets, consisting of property and equipment, by location (in thousands):



	September 30, 2014		December 31, 2013
Ireland	$	24,572	$	5,799
Italy	9,146		—
United States	9,143		7,734
Other	1,344		713
Total long-lived assets	$	44,205	$	14,246

- Definition

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

+ References

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+ Details

Income Taxes	9 Months Ended
Income Taxes	Sep. 30, 2014
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes Our income tax provision for the three and nine months ended September 30, 2014 was $24.2 million and $60.6 million, respectively, compared to $18.3 million and $59.6 million for the same periods in 2013. Our effective tax rates for the three and nine months ended September 30, 2014 were 48.5% and 166.9%, respectively. After adjusting the income before income tax provision for the three months ended September 30, 2014 by excluding an upfront payment of $75.0 million for rights to defibrotide in the Americas, the effective tax rate on the resulting income before income tax provision for the three months ended September 30, 2014 was 19.4%, compared to 19.6% for the same period in 2013. After adjusting the income before income tax provision for the nine months ended September 30, 2014 by excluding a total of $202.0 million in upfront and milestone payments for rights to JZP-110 and to defibrotide in the Americas, the effective tax rate on the resulting income before income tax provision for the nine months ended September 30, 2014 was 25.4%, compared to 27.0% for the same period in 2013. The decreases in the effective tax rates, after excluding the upfront and milestone payments, for the three and nine months ended September 30, 2014 compared to the same periods in 2013 were primarily due to changes in income mix among the various jurisdictions in which we operate, changes in U.S. state valuation allowances and reductions in tax rates in certain jurisdictions. The effective tax rates for the three and nine months ended September 30, 2014 were 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, partially offset by changes in U.S. state valuation allowances and reductions in tax rates in certain jurisdictions. 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 and adjust our estimates as more information becomes available. 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 United States (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 2012 and 2013 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)

9 Months Ended

Sep. 30, 2014

Accounting Policies [Abstract]

Basis of Presentation

Reclassifications

Significant Risks and Uncertainties

Business Acquisitions

Acquired In-Process Research and Development

Intangible Assets

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

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 September 30,				Nine Months Ended September 30,
	2014		2013		2014			2013
Numerator:
Net income (loss) attributable to Jazz Pharmaceuticals plc	$	25,766	$	75,409	$	(23,225	)	$	161,019
Denominator:
Weighted-average ordinary shares used in calculating net income (loss) per ordinary share attributable to Jazz Pharmaceuticals plc - basic	60,305		58,217		59,457			58,437
Dilutive effect of employee equity incentive and purchase plans	2,288		1,852		—			1,587
Dilutive effect of warrants	87		1,450		—			1,508
Weighted-average ordinary shares used in calculating net income (loss) per ordinary share attributable to Jazz Pharmaceuticals plc - diluted	62,680		61,519		59,457			61,532

Net income (loss) per ordinary share attributable to Jazz Pharmaceuticals plc:
Basic	$	0.43	$	1.30	$	(0.39	)	$	2.76
Diluted	$	0.41	$	1.23	$	(0.39	)	$	2.62



	Three Months Ended September 30,		Nine Months Ended September 30,
	2014	2013	2014	2013
Options to purchase ordinary shares and RSUs	883	1,028	5,475	2,074
1.875% exchangeable senior notes due 2021	1,502	—	506	—
Warrants to purchase ordinary shares	—	—	618	—
Ordinary shares under ESPP	—	—	130	—

The Company and Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2014

Accounting Policies [Abstract]

Basic and Diluted Net Income per Ordinary Share Computation

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 September 30,				Nine Months Ended September 30,
	2014		2013		2014			2013
Numerator:
Net income (loss) attributable to Jazz Pharmaceuticals plc	$	25,766	$	75,409	$	(23,225	)	$	161,019
Denominator:
Weighted-average ordinary shares used in calculating net income (loss) per ordinary share attributable to Jazz Pharmaceuticals plc - basic	60,305		58,217		59,457			58,437
Dilutive effect of employee equity incentive and purchase plans	2,288		1,852		—			1,587
Dilutive effect of warrants	87		1,450		—			1,508
Weighted-average ordinary shares used in calculating net income (loss) per ordinary share attributable to Jazz Pharmaceuticals plc - diluted	62,680		61,519		59,457			61,532

Net income (loss) per ordinary share attributable to Jazz Pharmaceuticals plc:
Basic	$	0.43	$	1.30	$	(0.39	)	$	2.76
Diluted	$	0.41	$	1.23	$	(0.39	)	$	2.62

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



	Three Months Ended September 30,		Nine Months Ended September 30,
	2014	2013	2014	2013
Options to purchase ordinary shares and RSUs	883	1,028	5,475	2,074
1.875% exchangeable senior notes due 2021	1,502	—	506	—
Warrants to purchase ordinary shares	—	—	618	—
Ordinary shares under ESPP	—	—	130	—

Business Combination and Asset Acquisitions (Tables)

9 Months Ended

Sep. 30, 2014

Business Combinations [Abstract]

Summary of acquisition consideration given



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 $14.9 million, of which we expect that $1.0 million will be uncollectible.

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 Americas)	$	719,500
Manufacturing contracts	14,500
Tradename	350
Total finite-lived intangible assets	734,350
IPR&D:
Defibrotide VOD Prophylaxis	168,000
Defibrotide VOD (Americas)	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 and are as follows (in thousands, except per share data):



	Three Months Ended September 30,				Nine Months Ended September 30,
	2014		2013		2014			2013
Revenues	$	306,584	$	247,478	$	848,036		$	674,491
Net income (loss) attributable to Jazz Pharmaceuticals plc	$	26,317	$	61,330	$	(1,887	)	$	98,418
Net income (loss) per ordinary share attributable to Jazz Pharmaceuticals plc - basic	$	0.44	$	1.05	$	(0.03	)	$	1.68
Net income (loss) per ordinary share attributable to Jazz Pharmaceuticals plc - diluted	$	0.42	$	1.00	$	(0.03	)	$	1.60

Inventories (Tables)

9 Months Ended

Sep. 30, 2014

Inventory Disclosure [Abstract]

Components of Inventories

Inventories consisted of the following (in thousands):



	September 30, 2014		December 31, 2013
Raw materials	$	3,177	$	3,506
Work in process	13,980		10,301
Finished goods	20,455		14,862
Total inventories	$	37,612	$	28,669

Fair Value Measurement (Tables)

9 Months Ended

Sep. 30, 2014

Fair Value Disclosures [Abstract]

Cash Cash Equivalents and Marketable Securities

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



	September 30, 2014
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Estimated Fair Value		Cash and Cash Equivalents
Cash	$	163,040	$	—	$	—	$	163,040	$	163,040
Time deposits	412,000		—		—		412,000		412,000
Totals	$	575,040	$	—	$	—	$	575,040	$	575,040


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

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



	September 30, 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	$	412,000	$	412,000	$	140,514	$	140,514
Liabilities:
Contingent consideration	$	—	$	—	$	50,000	$	50,000

Certain Balance Sheet Items (Tables)

9 Months Ended

Sep. 30, 2014

Certain Balance Sheet Items [Abstract]

Property and Equipment

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



	September 30, 2014			December 31, 2013
Construction-in-progress	$	24,247		$	4,388
Computer software	8,941			7,960
Leasehold improvements	7,192			4,587
Machinery and equipment	7,111			417
Computer equipment	6,609			5,610
Furniture and fixtures	2,254			1,897
Land and buildings	1,614			—
Subtotal	57,968			24,859
Less accumulated depreciation and amortization	(13,763		)	(10,613		)
Property and equipment, net	$	44,205		$	14,246

Accrued Liabilities

Accrued liabilities consisted of the following (in thousands):



	September 30, 2014		December 31, 2013
Rebates and other sales deductions	$	52,861	$	38,772
Employee compensation and benefits	48,437		31,829
Sales returns reserve	15,137		21,110
Royalties	9,738		6,082
Accrued interest	7,940		4,150
Professional fees	4,396		5,225
Accrued construction-in-progress	3,117		450
Other	19,850		12,100
Total accrued liabilities	$	161,476	$	119,718

Goodwill and Intangible Assets (Tables)

9 Months Ended

Sep. 30, 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	(34,710		)
Balance at September 30, 2014	$	724,388

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):



	September 30, 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	13.0	$	1,541,698	$	(248,191	)	$	1,293,507	$	957,089	$	(179,225	)	$	777,864
Manufacturing contracts	3.3	13,581		(2,346		)	11,235		—		—			—
Trademarks	0.3	2,928		(2,758		)	170		2,600		(2,327		)	273
Total finite-lived intangible assets		1,558,207		(253,295		)	1,304,912		959,689		(181,552		)	778,137
Acquired IPR&D assets		245,712		—			245,712		34,259		—			34,259
Total intangible assets		$	1,803,919	$	(253,295	)	$	1,550,624	$	993,948	$	(181,552	)	$	812,396

Estimated Future Amortization Costs



Year Ending December 31,	Estimated Amortization Expense
2014 (remainder)	$	29,440
2015	113,009
2016	108,659
2017	108,568
2018	105,310
Thereafter	839,926
Total	$	1,304,912

Debt (Tables)

9 Months Ended

Sep. 30, 2014

Debt Disclosure [Abstract]

Schedule of Long-term Debt

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



	September 30, 2014			December 31, 2013
1.875% exchangeable senior notes due 2021	$	575,000		$	—
Unamortized discount on 1.875% exchangeable senior notes due 2021	(128,552		)	—
1.875% exchangeable senior notes due 2021, net	$	446,448		$	—
Term loans	892,402			549,976
Other borrowings	1,934			—
Total debt	1,340,784			549,976
Less current portion	9,444			5,572
Total long-term debt	$	1,331,340		$	544,404

Schedule of Maturities of Long-Term Debt

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)	$	2,437
2015	9,445
2016	9,450
2017	9,455
2018	868,490
Thereafter	575,275
Total	$	1,474,552

- Definition

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

+ References

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

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6479336&loc=d3e64711-112823

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=34725769&loc=d3e28878-108400

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28541-108399

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28551-108399

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-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

+ Details

Commitments and Contingencies (Tables)

9 Months Ended

Sep. 30, 2014

Commitments and Contingencies Disclosure [Abstract]

Future Minimum Lease Payments under Noncancelable Operating Leases

Future minimum lease payments under our noncancelable operating leases at September 30, 2014 were as follows (in thousands):



Year Ending December 31,	Lease Payments
2014 (remainder)	$	2,577
2015	9,989
2016	7,467
2017	4,533
2018	1,334
Thereafter	772
Total	$	26,672

Shareholders' Equity (Tables)

9 Months Ended

Sep. 30, 2014

Stockholders' Equity Note [Abstract]

Summary of stockholders equity

The following tables present a reconciliation of our beginning and ending balances in shareholders’ equity for the nine months ended September 30, 2014 and 2013, respectively (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	(1,529		)	(135,421		)	(136,950		)
Issuance of 1.875% exchangeable senior notes due 2021	126,862			—			126,862
Issuance of ordinary shares in conjunction with employee equity incentive and purchase plans and warrant exercises	48,452			—			48,452
Employee withholding taxes related to share-based awards	(17,306		)	—			(17,306		)
Share-based compensation	50,919			—			50,919
Tax benefit from employee share options	4,075			—			4,075
Shares repurchased	(29,973		)	—			(29,973		)
Other comprehensive loss	(113,286		)	(7		)	(113,293		)
Net loss	(23,225		)	(1,060		)	(24,285		)
Shareholders' equity at September 30, 2014	$	1,340,523		$	90		$	1,340,613



	Jazz Pharmaceuticals plc
Shareholders' equity at January 1, 2013	$	1,121,292
Issuance of ordinary shares in conjunction with employee equity incentive and purchase plans and warrant exercises	23,577
Employee withholding taxes related to share-based awards	(5,303		)
Share-based compensation	31,855
Tax benefit from employee share options	82
Shares repurchased	(102,397		)
Other comprehensive income	13,576
Net income	161,019
Shareholders' equity at September 30, 2013	$	1,243,701

Components of Accumulated Other Comprehensive Loss

The components of accumulated other comprehensive income (loss) as of September 30, 2014 and December 31, 2013 were as follows (in thousands):



	Foreign Currency Translation Adjustments			Total Accumulated Other Comprehensive Income (Loss)
Balance at December 31, 2013	$	56,153		$	56,153
Other comprehensive loss	(113,286		)	(113,286		)
Balance at September 30, 2014	$	(57,133	)	$	(57,133	)

Share-Based Compensation (Tables)

9 Months Ended

Sep. 30, 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 September 30,						Nine Months Ended September 30,
	2014			2013			2014			2013
Selling, general and administrative	$	14,834		$	9,354		$	40,051		$	25,898
Research and development	3,177			1,931			8,862			4,453
Cost of product sales	240			591			1,705			1,788
Total share-based compensation expense, pre-tax	18,251			11,876			50,618			32,139
Tax benefit from share-based compensation expense	(5,469		)	(3,502		)	(15,171		)	(9,850		)
Total share-based compensation expense, net of tax	$	12,782		$	8,374		$	35,447		$	22,289

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



	Three Months Ended September 30,						Nine Months Ended September 30,
	2014			2013			2014			2013
Shares underlying options granted (in thousands)	135			105			942			1,277
Grant date fair value	$	51.73		$	37.17		$	60.40		$	28.49
Black-Scholes option pricing model assumption information:
Volatility	42		%	57		%	45		%	59		%
Expected term (years)	4.3			4.4			4.3			4.4
Range of risk-free rates	1.3-1.4%			1.0-1.4%			1.1-1.4%			0.5-1.4%
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 September 30,				Nine Months Ended September 30,
	2014		2013		2014		2013
RSUs granted (in thousands)	68		46		459		568
Grant date fair value	$	145.58	$	80.35	$	160.00	$	60.73

Segment and Other Information (Tables)

9 Months Ended

Sep. 30, 2014

Segment Reporting [Abstract]

Summary of Total Revenues

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



	Three Months Ended September 30,				Nine Months Ended September 30,
	2014		2013		2014		2013
Xyrem^® (sodium oxybate) oral solution	$	204,337	$	153,664	$	556,081	$	404,932
Erwinaze^® (asparaginase Erwinia chrysanthemi)/Erwinase^®	52,121		44,078		146,910		130,754
Defitelio^® (defibrotide)/defibrotide	18,892		—		51,345		—
Prialt^® (ziconotide) intrathecal infusion	6,282		11,046		16,422		20,726
Psychiatry	10,833		10,679		32,431		40,093
Other	11,942		10,919		35,304		35,097
Product sales, net	304,407		230,386		838,493		631,602
Royalties and contract revenues	2,177		1,774		6,240		5,047
Total revenues	$	306,584	$	232,160	$	844,733	$	636,649

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 September 30,				Nine Months Ended September 30,
	2014		2013		2014		2013
United States	$	264,719	$	209,299	$	727,200	$	577,484
Europe	32,578		19,332		87,608		46,769
All other	9,287		3,529		29,925		12,396
Total revenues	$	306,584	$	232,160	$	844,733	$	636,649

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 September 30,				Nine Months Ended September 30,
	2014		2013		2014		2013
Express Scripts	67	%	66	%	66	%	63	%
Accredo	14	%	16	%	14	%	17	%

Total Long-Lived Assets by Location

The following table presents total long-lived assets, consisting of property and equipment, by location (in thousands):



	September 30, 2014		December 31, 2013
Ireland	$	24,572	$	5,799
Italy	9,146		—
United States	9,143		7,734
Other	1,344		713
Total long-lived assets	$	44,205	$	14,246

The Company and Summary of Significant Accounting Policies - Additional Information (Detail) $ / shares in Units, $ in Thousands, shares in Millions		1 Months Ended	3 Months Ended			9 Months Ended		12 Months Ended
	Feb. 20, 2014	Feb. 20, 2014 USD ($)	Sep. 30, 2014 USD ($) Customer application shares	Aug. 31, 2014 USD ($) $ / shares	Sep. 30, 2013 USD ($)	Sep. 30, 2014 USD ($) Customer application lawsuit	Sep. 30, 2013 USD ($)	Dec. 31, 2013 USD ($) Customer
Summary Of Significant Accounting Policies [Line Items]
Acquisition cost of noncontrolling interest						$ 136,950	$ 0
Product sales, net			$ 304,407		$ 230,386	$ 838,493	631,602
Number of customers with significant accounts receivable \| Customer			5			5		5
Percentage of gross accounts receivable			86.00%			86.00%		85.00%
Express Scripts [Member]
Summary Of Significant Accounting Policies [Line Items]
Percentage of gross accounts receivable			62.00%			62.00%		69.00%
Idis Limited [Member]
Summary Of Significant Accounting Policies [Line Items]
Percentage of gross accounts receivable			10.00%			10.00%
Accredo Health Group, Inc. [Member]
Summary Of Significant Accounting Policies [Line Items]
Percentage of gross accounts receivable			11.00%			11.00%		9.00%
Gentium [Member]
Summary Of Significant Accounting Policies [Line Items]
Additional interest acquired, percentage				1.80%
Acquisition cost of noncontrolling interest				$ 17,800
Net acquisition consideration						$ 994,000
Total acquisition consideration, including subsequent acquisition						1,011,100
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]
Ownership interest acquired, percentage	98.00%	98.00%
Additional interest acquired, percentage	12.00%
Xyrem [Member]
Summary Of Significant Accounting Policies [Line Items]
Product sales, net			$ 204,337		153,664	$ 556,081	404,932
Number of ANDAs filed by third parties \| application			5			5
Erwinaze And Erwinase [Member]
Summary Of Significant Accounting Policies [Line Items]
Product sales, net			$ 52,121		$ 44,078	$ 146,910	$ 130,754
Sales Revenue, Product Line [Member] \| Product Concentration Risk [Member] \| Xyrem [Member]
Summary Of Significant Accounting Policies [Line Items]
Percentage of product sales, net			67.10%			66.30%
Sales Revenue, Product Line [Member] \| Product Concentration Risk [Member] \| Erwinaze And Erwinase [Member]
Summary Of Significant Accounting Policies [Line Items]
Percentage of product sales, net			17.10%			17.50%
Reclassification of Inventories [Member]
Summary Of Significant Accounting Policies [Line Items]
Amount reclassified								$ 1,400
Minimum [Member]
Summary Of Significant Accounting Policies [Line Items]
Intangible assets, useful life						2 years
Maximum [Member]
Summary Of Significant Accounting Policies [Line Items]
Intangible assets, useful life						16 years
Convertible Debt 2021 Notes [Member]
Summary Of Significant Accounting Policies [Line Items]
Debt conversion price (in dollars per share) \| $ / shares				$ 199.77
Number of shares issuable from exchangeable senior notes \| shares			2.9
Pending Litigation [Member] \| Xyrem [Member]
Summary Of Significant Accounting Policies [Line Items]
Number of lawsuits filed \| lawsuit						4

Basic and Diluted Net Income (Loss) per Common Share (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Numerator:
Net income (loss) attributable to Jazz Pharmaceuticals plc	$ 25,766	$ 75,409	$ (23,225)	$ 161,019
Denominator:
Weighted-average ordinary shares used in calculating net income (loss) per ordinary share attributable to Jazz Pharmaceuticals plc - basic (in shares)	60,305	58,217	59,457	58,437
Dilutive effect of employee equity incentive and purchase plans (in shares)	2,288	1,852	0	1,587
Dilutive effect of warrants (in shares)	87	1,450	0	1,508
Weighted-average ordinary shares - diluted (in shares)	62,680	61,519	59,457	61,532
Net income (loss) per ordinary share attributable to Jazz Pharmaceuticals plc:
Basic net income (in dollars per share)	$ 0.43	$ 1.30	$ (0.39)	$ 2.76
Diluted net income (in dollars per share)	$ 0.41	$ 1.23	$ (0.39)	$ 2.62

Weighted-Average Ordinary Shares Excluded from Computation of Diluted Net Income per Share (Detail) - shares shares in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Equity Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Ordinary shares	883	1,028	5,475	2,074
Convertible Debt Securities [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Ordinary shares	1,502	0	506	0
Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Ordinary shares	0	0	618	0
Ordinary shares under ESPP [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Ordinary shares	0	0	130	0

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

Sep. 30, 2014

Jan. 23, 2014

Dec. 31, 2013

Business Acquisition [Line Items]

Goodwill

$ 724,388

$ 450,456

Gentium [Member]

Business Acquisition [Line Items]

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.

Business Combination and Asset Acquisitions Intangible Assets Acquired (Details) - Gentium [Member] $ in Thousands	Jan. 23, 2014 USD ($)
Acquired Intangible Assets [Line Items]
Total intangible assets	$ 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 Acquisitions Pro Forma Information (Details) - Gentium [Member] - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Revenues	$ 306,584	$ 247,478	$ 848,036	$ 674,491
Net income (loss) attributable to Jazz Pharmaceuticals plc	$ 26,317	$ 61,330	$ (1,887)	$ 98,418
Net income (loss) per ordinary share - basic (in dollars per share)	$ 0.44	$ 1.05	$ (0.03)	$ 1.68
Net income (loss) per ordinary share - diluted (in dollars per share)	$ 0.42	$ 1.00	$ (0.03)	$ 1.60

Business Combination and Asset Acquisitions Narrative (Details) - USD ($)						1 Months Ended	3 Months Ended			7 Months Ended	9 Months Ended
	Aug. 04, 2014	Jul. 01, 2014	Feb. 20, 2014	Jan. 23, 2014	Jan. 13, 2014	Feb. 20, 2014	Sep. 30, 2014	Aug. 31, 2014	Sep. 30, 2013	Aug. 31, 2014	Sep. 30, 2014	Sep. 30, 2013	Dec. 19, 2013
Business Acquisition [Line Items]
Acquisition cost of noncontrolling interest											$ 136,950,000	$ 0
Revenue							$ 306,584,000		$ 232,160,000		844,733,000	636,649,000
Net income (loss)							25,768,000		75,409,000		(24,285,000)	161,019,000
Acquired in-process research and development							75,000,000		988,000		202,000,000	4,988,000
Aerial [Member] \| Upfront Payment [Member]
Business Acquisition [Line Items]
Acquired in-process research and development					$ 125,000,000
Aerial [Member] \| Milestone Payment [Member]
Business Acquisition [Line Items]
Acquired in-process research and development											2,000,000
Maximum potential milestones payments											270,000,000
Noncontrolling Interest [Member]
Business Acquisition [Line Items]
Net income (loss)											(1,060,000)
Gentium [Member]
Business Acquisition [Line Items]
Share price of cash tender offer (in dollars per share)													$ 57.00
Additional ownership interest acquired, percentage								1.80%
Acquisition cost of noncontrolling interest								$ 17,800,000
Net acquisition consideration											994,000,000
Total acquisition consideration, including subsequent acquisition											1,011,100,000
Proceeds from exercise of acquired share options						$ 17,100,000
Total acquisition consideration				$ 857,086,000
Transaction costs											10,000,000
Revenue							21,100,000				57,100,000
Estimated fair value of trade receivables acquired				13,900,000
Gross contractual amount of trade receivables acquired				14,900,000
Estimated uncollectible amount of trade accounts receivables acquired				$ 1,000,000
Pro forma adjustment, amortization expense									12,200,000		2,800,000	36,700,000
Pro forma adjustment, transaction-related expense											40,700,000
Pro forma adjustment, interest expense									5,700,000		1,400,000	16,900,000
Pro forma adjustment, non-recurring expenses							(400,000)		$ 500,000		(39,900,000)	$ 17,800,000
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] \| Selling, general and administrative [Member]
Business Acquisition [Line Items]
Change in control obligation expenses							$ 300,000				$ 4,700,000
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, percentage				69.00%
Total ownership interest acquired, percentage			98.00%			98.00%
Additional ownership interest acquired, percentage			12.00%
Ownership percentage				86.00%
Acquisition cost of a noncontrolling interest			$ 119,200,000
Gentium [Member] \| Noncontrolling Interest [Member]
Business Acquisition [Line Items]
Acquisition cost of noncontrolling interest										$ 137,000,000
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
Sigma Tau [Member]
Business Acquisition [Line Items]
Potential milestone payments under agreement		$ 25,000,000
Potential milestone payments for FDA approval of defibrotide (up to $150.0 million)		$ 150,000,000
Sigma Tau [Member] \| Upfront Payment [Member]
Business Acquisition [Line Items]
Acquired in-process research and development	$ 75,000,000

Components of Inventories (Detail) - USD ($) $ in Thousands	Sep. 30, 2014	Dec. 31, 2013
Inventory Disclosure [Abstract]
Raw materials	$ 3,177	$ 3,506
Work in process	13,980	10,301
Finished goods	20,455	14,862
Total inventories	$ 37,612	$ 28,669

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

Summary of Cash, Cash Equivalents and Marketable Securities (Detail) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2013	Dec. 31, 2012
Cash, cash equivalents and marketable securities [Line Items]
Amortized Cost	$ 575,040	$ 636,504
Gross Unrealized Gains	0	0
Gross Unrealized Losses	0	0
Estimated Fair Value	575,040	636,504
Cash and cash equivalents	575,040	636,504	$ 588,462	$ 387,196
Cash [Member]
Cash, cash equivalents and marketable securities [Line Items]
Amortized Cost	163,040	495,990
Gross Unrealized Gains	0	0
Gross Unrealized Losses	0	0
Estimated Fair Value	163,040	495,990
Cash and cash equivalents	163,040	495,990
Time deposits [Member]
Cash, cash equivalents and marketable securities [Line Items]
Amortized Cost	412,000	140,514
Gross Unrealized Gains	0	0
Gross Unrealized Losses	0	0
Estimated Fair Value	412,000	140,514
Cash and cash equivalents	$ 412,000	$ 140,514

Fair Value Measurement Available-For-Sale Investments Measured at Fair Value on Recurring Basis (Detail) - USD ($) $ in Thousands	Sep. 30, 2014	Dec. 31, 2013
Schedule of Available-for-sale Securities and Liabilities that are Measured at Fair Value [Line Items]
Estimated Fair Value	$ 575,040	$ 636,504
Time deposits [Member]
Schedule of Available-for-sale Securities and Liabilities that are Measured at Fair Value [Line Items]
Estimated Fair Value	412,000	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]
Estimated Fair Value	412,000	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]
Estimated Fair Value	412,000	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) - USD ($)	Sep. 30, 2014	Aug. 31, 2014	Dec. 31, 2013
Fair Value Measurements [Line Items]
Principal amount	$ 1,474,552,000
Term Loans [Member]
Fair Value Measurements [Line Items]
Principle amount of debt	897,600,000
Fair value of term loan	889,800,000
Principal amount	892,400,000
Convertible Debt [Member]
Fair Value Measurements [Line Items]
Principle amount of debt		$ 575,000,000
Principal amount	575,000,000		$ 0
Fair value of exchangeable senior notes	$ 639,700,000

Property and Equipment (Detail) - USD ($) $ in Thousands	Sep. 30, 2014	Dec. 31, 2013
Certain Balance Sheet Items [Abstract]
Construction-in-progress	$ 24,247	$ 4,388
Computer software	8,941	7,960
Leasehold improvements	7,192	4,587
Machinery and equipment	7,111	417
Computer equipment	6,609	5,610
Furniture and fixtures	2,254	1,897
Land and buildings	1,614	0
Subtotal	57,968	24,859
Less accumulated depreciation and amortization	(13,763)	(10,613)
Property and equipment, net	$ 44,205	$ 14,246

Accrued Liabilities (Detail) - USD ($) $ in Thousands	Sep. 30, 2014	Dec. 31, 2013
Certain Balance Sheet Items [Abstract]
Rebates and other sales deductions	$ 52,861	$ 38,772
Employee compensation and benefits	48,437	31,829
Sales returns reserve	15,137	21,110
Royalties	9,738	6,082
Accrued interest	7,940	4,150
Professional fees	4,396	5,225
Accrued construction-in-progress	3,117	450
Other	19,850	12,100
Total accrued liabilities	$ 161,476	$ 119,718

Goodwill and Intangible Assets - Additional Information (Detail) $ in Thousands	9 Months Ended
	Sep. 30, 2014 USD ($)
Goodwill [Roll Forward]
Goodwill, beginning of period	$ 450,456
Goodwill arising from the Gentium Acquisition	308,642
Foreign exchange	(34,710)
Goodwill, end of period	$ 724,388

Gross Carrying Amounts and Net Book Values of Intangible Assets (Detail) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2014	Dec. 31, 2013
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross Carrying Amount - Finite-Lived Intangible Assets	$ 1,558,207	$ 959,689
Accumulated Amortization - Finite-Lived Intangible Assets	(253,295)	(181,552)
Total	1,304,912	778,137
Gross Carrying Amount - Total Intangible Assets	1,803,919	993,948
Net Book Value - Total Intangible Assets	1,550,624	812,396
Acquired IPR&D assets [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
In-process research and development	$ 245,712	34,259
Acquired developed technologies [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Remaining Weighted- Average Useful Life (In years)	13 years
Gross Carrying Amount - Finite-Lived Intangible Assets	$ 1,541,698	957,089
Accumulated Amortization - Finite-Lived Intangible Assets	(248,191)	(179,225)
Total	$ 1,293,507	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	$ 13,581	0
Accumulated Amortization - Finite-Lived Intangible Assets	(2,346)	0
Total	$ 11,235	0
Trademarks [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Remaining Weighted- Average Useful Life (In years)	3 months
Gross Carrying Amount - Finite-Lived Intangible Assets	$ 2,928	2,600
Accumulated Amortization - Finite-Lived Intangible Assets	(2,758)	(2,327)
Total	$ 170	$ 273

Estimated Future Amortization Costs (Detail) - USD ($) $ in Thousands	Sep. 30, 2014	Dec. 31, 2013
Estimated Amortization Expense
2014 (remainder)	$ 29,440
2015	113,009
2016	108,659
2017	108,568
2018	105,310
Thereafter	839,926
Total	$ 1,304,912	$ 778,137

Goodwill and Intangible Assets Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible asset impairment	$ 0	$ 0	$ 32,806	$ 0

Debt Schedule of Debt (Details) - USD ($)	Sep. 30, 2014	Aug. 31, 2014	Jan. 23, 2014	Dec. 31, 2013
Debt Instrument [Line Items]
Principal amount	$ 1,474,552,000
Total debt	1,340,784,000			$ 549,976,000
Less current portion	9,444,000			5,572,000
Total long-term debt	$ 1,331,340,000			544,404,000
Convertible Debt 2021 Notes [Member]
Debt Instrument [Line Items]
Interest rate	1.875%	1.875%
Principal amount	$ 575,000,000			0
Unamortized discount	(128,552,000)			0
Total debt	$ 446,448,000			0
Term Loans [Member]
Debt Instrument [Line Items]
Interest rate	3.25%
Unamortized discount			$ (6,100,000)
Total debt	$ 892,402,000			549,976,000
Other borrowings [Member]
Debt Instrument [Line Items]
Total debt	1,934,000			$ 0
Revolving Credit Facility [Member] \| Line of Credit [Member]
Debt Instrument [Line Items]
Total debt	$ 0		$ 300,000,000

Schedule of Maturities (Details) $ in Thousands	Sep. 30, 2014 USD ($)
Long-term Debt, Fiscal Year Maturity [Abstract]
2014 (remainder)	$ 2,437
2015	9,445
2016	9,450
2017	9,455
2018	868,490
Thereafter	575,275
Total debt	$ 1,474,552

Debt (Details)			1 Months Ended	9 Months Ended
Debt (Details)	Jan. 23, 2014 USD ($)	Jun. 13, 2013 USD ($)	Aug. 31, 2014 USD ($) d $ / shares	Sep. 30, 2014 USD ($)	Sep. 30, 2013 USD ($)	Dec. 31, 2013 USD ($)	Jun. 30, 2012 USD ($)
Debt Instrument [Line Items]
Repayments of Secured Debt				$ 7,090,000	$ 464,517,000
Long-term Debt				1,340,784,000		$ 549,976,000
Current portion of long-term debt				$ 9,444,000		5,572,000
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]
Credit facility borrowing capacity		$ 200,000,000
Interest rate reduction in basis points		1.50%
Second Credit Amendment [Member] \| Revolving Credit Facility [Member]
Debt Instrument [Line Items]
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%
Convertible Debt 2021 Notes [Member]
Debt Instrument [Line Items]
Principle amount of debt			$ 575,000,000
Interest rate			1.875%	1.875%
Net proceeds from issuance exchangeable senior notes			$ 558,900,000
Frequency of periodic payment			payable semi-annually in cash in arrears on February 15 and August 15 of each year
Percentage of conversion price			130.00%
Number of trading days \| d			20
Number of consecutive days in trading period			30 days
Conversion rate of shares			5.0057
Conversion denominator			$ 1,000
Debt conversion price (in dollars per share) \| $ / shares			$ 199.77
Effective interest rate				6.40%
Debt term			7 years
Debt issuance costs			$ 16,100,000
Carrying value of the equity component				$ 126,900,000
Long-term Debt				446,448,000		0
Unamortized discount				$ 128,552,000		0
Additional Term Loan [Member] \| Second Credit Amendment [Member]
Debt Instrument [Line Items]
Principle amount of debt	$ 350,000,000
Term Loans [Member]
Debt Instrument [Line Items]
Principle amount of debt	554,400,000						$ 475,000,000.0
Interest rate				3.25%
Effective interest rate				4.10%
Long-term Debt				$ 892,402,000		$ 549,976,000
Deferred financing costs, gross	21,700,000
Unamortized discount	6,100,000
Term Loans [Member] \| First Credit Amendment [Member]
Debt Instrument [Line Items]
Principle amount of debt		$ 557,200,000
Repayments of Secured Debt		$ 457,200,000
Interest rate reduction in basis points		1.50%
Term Loans [Member] \| Second Credit Amendment [Member]
Debt Instrument [Line Items]
Principle amount of debt	$ 904,400,000
Frequency of periodic payment	quarterly
Interest rate reduction in basis points	0.25%
Debt maturity date	Jun. 12, 2018
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]
Long-term Debt	$ 300,000,000			$ 0
Deferred financing costs, gross	$ 5,400,000
Rate One [Member] \| Second Credit Amendment [Member] \| Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Interest rate reduction in 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 in 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%
Maximum [Member] \| Rate Two [Member] \| Term Loans [Member] \| Second Credit Amendment [Member]
Debt Instrument [Line Items]
Secured leverage ratio	2.25
Maximum [Member] \| Rate Three [Member] \| Term Loans [Member] \| Second Credit Amendment [Member]
Debt Instrument [Line Items]
Secured leverage ratio	1.25
Minimum [Member] \| Rate Two [Member] \| Term Loans [Member] \| Second Credit Amendment [Member]
Debt Instrument [Line Items]
Secured leverage ratio	1.25

Future Minimum Lease Payments under Noncancelable Operating Leases (Detail) $ in Thousands	Sep. 30, 2014 USD ($)
Lease Payments
2014 (remainder)	$ 2,577
2015	9,989
2016	7,467
2017	4,533
2018	1,334
Thereafter	772
Total	$ 26,672

Commitments and Contingencies - Additional Information (Detail)						9 Months Ended	12 Months Ended
	Oct. 30, 2014 patent	Jun. 04, 2014 patent	Nov. 21, 2013 patent	Dec. 10, 2012 patent	Oct. 18, 2010 patent	Sep. 30, 2014 USD ($) lawsuit product	Dec. 31, 2008 patent	Jan. 31, 2014 $ / shares	Oct. 19, 2011 USD ($)
Commitments and Contingencies Disclosure [Line Items]
Noncancelable purchase commitments, due within one year \| $						$ 25,700,000
Number of radiopharmaceutical products \| product						2
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 - additional \| $									$ 25,000,000
Xyrem ANDA Matters [Member] \| Pending Litigation [Member]
Commitments and Contingencies Disclosure [Line Items]
Number of patents allegedly infringed upon \| patent		11	10	7	5
Court ordered stay period			30 months		30 months
FazaClo ANDA Matters [Member] \| Pending Litigation [Member]
Commitments and Contingencies Disclosure [Line Items]
Number of ANDAs filed by 3rd parties \| patent							3
Number of ANDAs outstanding \| lawsuit						2
Gentium [Member] \| Pending Litigation [Member]
Commitments and Contingencies Disclosure [Line Items]
Share price (in dollars per share) \| $ / shares								$ 57
Subsequent Event [Member] \| Xyrem ANDA Matters [Member] \| Pending Litigation [Member]
Commitments and Contingencies Disclosure [Line Items]
Number of patents allegedly infringed upon \| patent	13

Share Repurchase Program (Detail) - Ordinary Options [Member] - USD ($) $ / shares in Units, shares in Millions	9 Months Ended
	Sep. 30, 2014	May 31, 2013
Stock Activity [Line Items]
Total amount authorized for repurchase of shares under share repurchase program		$ 200,000,000
Shares repurchased	$ 30,000,000
Shares repurchased (in shares)	0.2
Average price of shares repurchased (in dollars per share)	$ 131.88
Remaining amount authorized for repurchase of shares	$ 33,600,000

Shareholders Equity (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Shareholders Equity (Details) - USD ($) $ in Thousands	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 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			(136,950)
Issuance of 1.875% exchangeable senior notes due 2021			126,862
Issuance of ordinary shares in conjunction with employee equity incentive and purchase plans and warrant exercises			48,452
Employee withholding taxes related to share-based awards			(17,306)
Share-based compensation			50,919
Tax benefit from employee share options			4,075
Shares repurchased			(29,973)
Other comprehensive income (loss)			(113,293)
Net income (loss)	$ 25,768	$ 75,409	(24,285)	$ 161,019
Shareholders equity, end of period	1,340,613		1,340,613
Parent [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shareholders equity, beginning of period			1,295,534	1,121,292
Acquisition of noncontrolling interests			(1,529)
Issuance of 1.875% exchangeable senior notes due 2021			126,862
Issuance of ordinary shares in conjunction with employee equity incentive and purchase plans and warrant exercises			48,452	23,577
Employee withholding taxes related to share-based awards			(17,306)	(5,303)
Share-based compensation			50,919	31,855
Tax benefit from employee share options			4,075	82
Shares repurchased			(29,973)	(102,397)
Other comprehensive income (loss)			(113,286)	13,576
Net income (loss)			(23,225)	161,019
Shareholders equity, end of period	1,340,523	$ 1,243,701	1,340,523	$ 1,243,701
Noncontrolling Interest [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Noncontrolling interests from the Gentium Acquisition			136,578
Acquisition of noncontrolling interests			(135,421)
Other comprehensive income (loss)			(7)
Net income (loss)			(1,060)
Shareholders equity, end of period	$ 90		$ 90

Component of Accumulated Other Comprehensive Income (Loss) (Detail) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Increase (Decrease) in Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at December 31, 2013	$ 56,153
Other comprehensive income (loss)	(113,293)
Balance at September 30, 2014	(57,133)
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 (loss)	(113,286)
Balance at September 30, 2014	(57,133)
Parent [Member]
Increase (Decrease) in Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at December 31, 2013	56,153
Other comprehensive income (loss)	(113,286)	$ 13,576
Balance at September 30, 2014	$ (57,133)

- Definition

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

+ References + Details

Share-Based Compensation Expense (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	$ 18,251	$ 11,876	$ 50,618	$ 32,139
Tax benefit from share-based compensation expense	(5,469)	(3,502)	(15,171)	(9,850)
Total share-based compensation expense, net of tax	12,782	8,374	35,447	22,289
Selling, general and administrative [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	14,834	9,354	40,051	25,898
Research and development [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	3,177	1,931	8,862	4,453
Cost of product sales [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	$ 240	$ 591	$ 1,705	$ 1,788

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		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Schedule of Weighted Average Assumptions for Fair Values of Stock Options[Line Items]
Shares underlying options granted (in shares)	135	105	942	1,277
Weighted-average grant date fair value (in dollars per share)	$ 51.73	$ 37.17	$ 60.40	$ 28.49
Weighted-average volatility	42.00%	57.00%	45.00%	59.00%
Weighted-average expected term (years)	4 years 3 months 24 days	4 years 4 months 24 days	4 years 3 months 24 days	4 years 4 months 24 days
Range of risk-free rates, minimum	1.30%	1.00%	1.10%	0.50%
Range of risk-free rates, maximum	1.40%	1.40%	1.40%	1.40%
Expected dividend yield	0.00%	0.00%	0.00%	0.00%

Share-Based Compensation Restricted Units (Details) - Restricted Stock Units (RSUs) [Member] - $ / shares shares in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units granted	68	46	459	568
Weighted average grand date fair value (in dollars per share)	$ 145.58	$ 80.35	$ 160.00	$ 60.73

Share-Based Compensation - Additional Information (Detail) $ in Millions	9 Months Ended
	Sep. 30, 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	$ 74.7
Weighted-average period expected to be recognized	2 years 6 months 14 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	$ 78.5
Weighted-average period expected to be recognized	2 years 7 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)	9 Months Ended
	Sep. 30, 2014 Segment
Segment Reporting [Abstract]
Number of operating business segment	1

Summary of Total Revenues (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Summary of Total Revenues (Detail) - USD ($) $ in Thousands	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Revenue from External Customer [Line Items]
Product sales, net	$ 304,407	$ 230,386	$ 838,493	$ 631,602
Royalties and contract revenues	2,177	1,774	6,240	5,047
Total revenues	306,584	232,160	844,733	636,649
Xyrem [Member]
Revenue from External Customer [Line Items]
Product sales, net	204,337	153,664	556,081	404,932
Erwinaze And Erwinase [Member]
Revenue from External Customer [Line Items]
Product sales, net	52,121	44,078	146,910	130,754
Defitelio [Member]
Revenue from External Customer [Line Items]
Product sales, net	18,892	0	51,345	0
Prialt [Member]
Revenue from External Customer [Line Items]
Product sales, net	6,282	11,046	16,422	20,726
Psychiatry [Member]
Revenue from External Customer [Line Items]
Product sales, net	10,833	10,679	32,431	40,093
Other [Member]
Revenue from External Customer [Line Items]
Product sales, net	$ 11,942	$ 10,919	$ 35,304	$ 35,097

Summary of Total Revenues Attributed to Geographic Sources (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenues	$ 306,584	$ 232,160	$ 844,733	$ 636,649
United States [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenues	264,719	209,299	727,200	577,484
Europe [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenues	32,578	19,332	87,608	46,769
All Other [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenues	$ 9,287	$ 3,529	$ 29,925	$ 12,396

Summary of Revenues from Customers Representing at Least 10% of Total Revenues (Detail) - Sales Revenue, Goods, Net [Member]	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Express Scripts [Member]
Revenue, Major Customer [Line Items]
Percentage of total revenues	67.00%	66.00%	66.00%	63.00%
Accredo Health Group, Inc. [Member]
Revenue, Major Customer [Line Items]
Percentage of total revenues	14.00%	16.00%	14.00%	17.00%

Total Long-Lived Assets by Location (Detail) - USD ($) $ in Thousands	Sep. 30, 2014	Dec. 31, 2013
Revenues from External Customers and Long-Lived Assets [Line Items]
Property and equipment, net	$ 44,205	$ 14,246
Ireland [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Property and equipment, net	24,572	5,799
Italy [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Property and equipment, net	9,146	0
United States [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Property and equipment, net	9,143	7,734
Other [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Property and equipment, net	$ 1,344	$ 713

Income Taxes - Additional Information (Detail) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Income Taxes [Line Items]
Income tax provision	$ 24,221,000	$ 18,335,000	$ 60,598,000	$ 59,574,000
Effective income tax rate, percentage	48.50%	19.60%	166.90%	27.00%
Acquired in-process research and development	$ 75,000,000	$ 988,000	$ 202,000,000	$ 4,988,000
Modified effective income tax rate, percentage	19.40%		25.40%
Ireland [Member]
Income Taxes [Line Items]
Income tax provision			$ 0
Effective statutory income tax rate, percentage	12.50%		12.50%