10-Q

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C.  20549

FORM 10-Q

 (Mark One)

x QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended September 30, 2012

OR

o TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from to

Commission file number 333-172952

SITEL WORLDWIDE CORPORATION

(Exact Name of Registrant as Specified in Its Charter)

Delaware	16-1556476
(State or Other Jurisdiction of	(I.R.S. Employer Identification No.)
Incorporation or Organization)
3102 West End Avenue
Two American Center, Suite 1000
Nashville, Tennessee	37203
(Address of Principal Executive Offices)	(Zip Code)
Registrant's Telephone Number, Including Area Code:	(615) 301-7100

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

YES þ    NO o

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).

YES þ    NO o

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company.  See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act:

Large accelerated filer	o		Accelerated filer	o
Non-accelerated filer	þ	(Do not check if a smaller reporting company)	Smaller reporting company	o

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act.)

YES o    NO þ

Indicate the number of shares outstanding of each of the issuer's classes of common stock as of the latest practicable date.

	Outstanding
Class	October 31, 2012
Class A, $0.01 par value	29,785,866
Class B, $0.01 par value	88,281,647
Class C, $0.01 par value	23,990

TABLE OF CONTENTS

Item		Page No.
PART I	Financial Information	3
1.	Financial Statements (Unaudited)	3
	Condensed Consolidated Balance Sheets as of September 30, 2012 and December 31, 2011	3
	Condensed Consolidated Statements of Comprehensive Income (Loss) for the three and nine months ended September 30, 2012 and 2011	5
	Condensed Consolidated Statements of Changes in Stockholders’ Deficit for the nine months ended September 30, 2012	6
	Condensed Consolidated Statements of Cash Flows for the nine months ended September 30, 2012 and 2011	8
	Notes to Condensed Consolidated Financial Statements	9
2.	Management's Discussion and Analysis of Financial Condition and Results of Operations	34
3.	Quantitative and Qualitative Disclosures About Market Risk	47
4.	Controls and Procedures	47
PART II	Other Information	48
1.	Legal Proceedings	48
1A.	Risk Factors	48
2.	Unregistered Sales of Equity Securities and Use of Proceeds	49
5.	Other Information	49
6.	Exhibits	49
	Signature	50

PART I. FINANCIAL INFORMATION

ITEM I. FINANCIAL STATEMENTS (UNAUDITED)

SITEL Worldwide Corporation

Condensed Consolidated Balance Sheets

(Unaudited)

(in thousands of U.S. dollars, except share and per share data)

	September 30, 2012		December 31, 2011
Assets
Current assets
Cash and cash equivalents	$	19,022	$	19,337
Accounts receivable (net of allowance for doubtful accounts of $2,752 and $3,129, respectively)	253,112		247,292
Prepaids and other current assets	65,212		61,364
Total current assets	337,346		327,993
Property and equipment, net	95,077		100,468
Goodwill	117,717		117,710
Other intangible assets, net	44,543		49,965
Deferred income taxes	13,912		17,156
Other noncurrent assets	39,291		35,912
Total assets	$	647,886	$	649,204
Liabilities and Stockholders’ Deficit
Current liabilities
Accounts payable	$	23,098	$	24,556
Accrued payroll and benefits	85,746		73,437
Accrued liabilities and other	84,392		99,974
Income taxes payable	2,687		2,921
Current portion of capital lease obligations	3,078		3,571
Total current liabilities	199,001		204,459
Long-term debt	711,885		692,840
Capital lease obligations	2,423		4,373
Deferred income taxes	9,950		10,283
Other noncurrent liabilities	60,722		61,931
Total liabilities	983,981		973,886

3

SITEL Worldwide Corporation

Condensed Consolidated Balance Sheets (Continued)

(Unaudited)

(in thousands of U.S. dollars, except share and per share data)

	September 30, 2012			December 31, 2011
Commitments and contingencies (see Note 9)
Redeemable preferred stock, 20,000,000 convertible shares authorized, issuable in series:
Series B, $0.01 par value; 48,244 shares issued and outstanding at September 30, 2012 and December 31, 2011	70,082			64,292
Series C, $0.01 par value; 30,983 shares issued and outstanding at September 30, 2012 and December 31, 2011	50,759			44,641
Stockholders’ deficit
Subsidiary exchangeable preferred stock, no par value; 1,713,321 shares authorized, issued, and outstanding at September 30, 2012 and December 31, 2011	2,665			2,665
Common stock, 361,000,000 shares authorized; 225,000,000 Class A shares, 128,500,000 Class B convertible shares, and 7,500,000 Class C shares
Class A, $0.01 par value; 32,094,720 shares (including 1,773,975 restricted shares) and 31,977,536 shares (including 1,810,475 restricted shares) issued at September 30, 2012 and December 31, 2011, respectively; 29,629,613 shares and 29,512,429 shares outstanding at September 30, 2012 and December 31, 2011, respectively	303			302
Class B, $0.01 par value; convertible into Class A common stock on 1:1 basis; 88,281,647 shares issued and outstanding at September 30, 2012 and December 31, 2011	882			882
Class C, $0.01 par value; 6,751,263 shares issued and outstanding at September 30, 2012 and December 31, 2011	68			68
Additional paid-in capital	364,907			376,629
Accumulated deficit	(783,645		)	(765,508		)
Accumulated other comprehensive loss	(31,789		)	(38,326		)
Stock subscriptions receivable	(1,852		)	(1,852		)
Treasury shares, at cost	(8,475		)	(8,475		)
Total stockholders’ deficit	(456,936		)	(433,615		)
Total liabilities and stockholders’ deficit	$	647,886		$	649,204

See accompanying Notes to Condensed Consolidated Financial Statements.

4

SITEL Worldwide Corporation

Condensed Consolidated Statements of Comprehensive Income (Loss)

(Unaudited)

(in thousands of U.S. dollars, except share and per share data)

	Three Months Ended						Nine Months Ended
	September 30,						September 30,
	2012			2011			2012			2011
Revenues	$	348,118		$	359,117		$	1,059,009		$	1,051,843
Operating expenses
Costs of services*	224,523			231,351			690,647			683,185
Selling, general, and administrative expenses*	89,530			96,314			275,497			275,496
Depreciation and amortization of property and equipment	8,658			9,294			25,119			26,769
Amortization of intangible assets	1,628			3,205			5,422			10,064
Restructuring and exit charges	4,147			5,647			9,559			14,932
(Gain) loss on foreign currency transactions	(1,115		)	3,127			3,703			279
Impairment and loss (gain) on disposal of assets	519			(470		)	1,510			(95		)
Other expense, net	415			59			335			829
Operating income	19,813			10,590			47,217			40,384
Interest and other financing costs, net	22,108			16,733			63,735			49,465
Loss before income taxes	(2,295		)	(6,143		)	(16,518		)	(9,081		)
Income tax (benefit) provision	(2,538		)	8,917			1,619			9,354
Net income (loss)	243			(15,060		)	(18,137		)	(18,435		)
Other comprehensive income (loss)
Foreign currency translation adjustments	2,648			(6,139		)	2,561			(4,489		)
Unrealized (loss) gain on derivative valuation, net of tax of $3,237, $0, $3,237, and $0, respectively	(474		)	(3,828		)	4,318			(7,978		)
Unrecognized pension (loss) gain, net of tax of $0	(117		)	30			(342		)	65
Total other comprehensive income (loss)	2,057			(9,937		)	6,537			(12,402		)
Comprehensive income (loss)	$	2,300		$	(24,997	)	$	(11,600	)	$	(30,837	)

* Exclusive of Depreciation and amortization of property and equipment

See accompanying Notes to Condensed Consolidated Financial Statements.

5

SITEL Worldwide Corporation

Condensed Consolidated Statements of Changes in Stockholders' Deficit - Schedule 1

(Unaudited)

(in thousands of U.S. dollars, except share and per share data)

	Shares Issued				Par Value
	Class A Common Stock		Class B Common Stock	Class C Common Stock	Class A Common Stock		Class B Common Stock		Class C Common Stock		Additional Paid-in Capital			Accumulated Deficit			Subtotal
Balances at December 31, 2011	31,965,438		88,281,647	6,751,263	$	302	$	882	$	68	$	376,629		$	(765,508	)	$	(387,627	)
Restricted shares forfeited	(36,500	)	—	—	—		—		—		—			—			—
Non-cash stock granted	165,782		—	—	1		—		—		186			—			187
Preferred B and C stock accretion and BCF	—		—	—	—		—		—		(11,908		)	—			(11,908		)
Unrecognized pension loss, net of tax	—		—	—	—		—		—		—			—			—
Unrealized gain on derivative, net of tax of $3,237	—		—	—	—		—		—		—			—			—
Net loss	—		—	—	—		—		—		—			(18,137		)	(18,137		)
Foreign currency translation adjustment	—		—	—	—		—		—		—			—			—
Balances at September 30, 2012	32,094,720		88,281,647	6,751,263	$	303	$	882	$	68	$	364,907		$	(783,645	)	$	(417,485	)

See accompanying Notes to Condensed Consolidated Financial Statements.

6

SITEL Worldwide Corporation

Condensed Consolidated Statements of Changes in Stockholders' Deficit - Schedule 2

(Unaudited)

(in thousands of U.S. dollars, except share and per share data)

				Accumulated Other Comprehensive (Loss) Income
	Totals from Schedule 1			Foreign Currency Translation			Defined Benefit Pension/ Other			Unrealized (Loss) Gain on Derivatives Valuation			Subsidiary Exchangeable Stock		Stock Subscriptions Receivable			Treasury Stock Shares	Treasury Stock Capital			Total
Balances at December 31, 2011	$	(387,627	)	$	(29,091	)	$	1,518		$	(10,753	)	$	2,665	$	(1,852	)	2,465,107	$	(8,475	)	$	(433,615	)
Restricted shares forfeited	—			—			—			—			—		—			—	—			—
Non-cash stock granted	187			—			—			—			—		—			—	—			187
Preferred B and C stock accretion and BCF	(11,908		)	—			—			—			—		—			—	—			(11,908		)
Unrecognized pension loss, net of tax	—			—			(342		)	—			—		—			—	—			(342		)
Unrealized gain on derivative, net of tax of $3,237	—			—			—			4,318			—		—			—	—			4,318
Net loss	(18,137		)	—			—			—			—		—			—	—			(18,137		)
Foreign currency translation adjustment	—			2,561			—			—			—		—			—	—			2,561
Balances at September 30, 2012	$	(417,485	)	$	(26,530	)	$	1,176		$	(6,435	)	$	2,665	$	(1,852	)	2,465,107	$	(8,475	)	$	(456,936	)

See accompanying Notes to Condensed Consolidated Financial Statements.

7

SITEL Worldwide Corporation

Condensed Consolidated Statements of Cash Flows

(Unaudited)

(in thousands of U.S. dollars, except share and per share data)

	Nine Months Ended September 30,
	2012			2011
Cash flows from operating activities
Net loss	$	(18,137	)	$	(18,435	)
Adjustments to reconcile Net loss to net cash flows relating to operating activities:
Depreciation and amortization (including intangible assets)	30,541			36,833
Deferred income taxes	218			1,290
Non-cash derivative activity	1,417			4,371
Amortization of debt issue costs and OID	2,740			1,835
Impairment of long-term assets	1,633			—
Non-cash interest expense	10,927			9,398
Other non-cash items, net	(3,173		)	(1,139		)
Change in book overdrafts	(3,391		)	(1,640		)
Changes in working capital, net	(4,688		)	(31,560		)
Net cash provided by operating activities	18,087			953
Cash flows from investing activities
Purchases of property and equipment	(20,992		)	(30,150		)
Proceeds from disposition of property and equipment	265			645
Net cash used in investing activities	(20,727		)	(29,505		)
Cash flows from financing activities
Payments on long-term debt and capital lease obligations	(567,048		)	(387,889		)
Proceeds from long-term debt	387,851			412,378
Proceeds from issuance of Senior Secured Notes	192,000			—
Payment of interest rate swap	(3,172		)	—
Payments of debt issue costs	(6,874		)	(1,896		)
Net cash provided by financing activities	2,757			22,593
Effect of exchange rate on cash and cash equivalents	(432		)	(344		)
Net change in cash and cash equivalents	(315		)	(6,303		)
Cash and cash equivalents:
Beginning of period	19,337			29,894
End of period	$	19,022		$	23,591

See accompanying Notes to Condensed Consolidated Financial Statements.

8

SITEL Worldwide Corporation

Notes to Condensed Consolidated Financial Statements

(Unaudited)

(in thousands of U.S. dollars, except share and per share data)

1. Overview and Basis of Presentation

Overview

SITEL Worldwide Corporation, including consolidated subsidiaries, ("Sitel," "we," "our," or the "Company") is a majority-owned subsidiary of Onex Corporation (“Onex”) and is one of the world's largest and most diversified providers of customer care outsourcing services. We offer our clients a wide array of services, including customer service, technical support, customer acquisition, retention and revenue generation services, and back office support. The majority of our customer care services are inbound telephonic services, however we believe we are an industry leader in providing services through other expanding communication channels, such as social media, online chat, e-mail, and interactive voice response. We serve a broad range of industry end-markets, including technology, financial services, wireless, retail and consumer products, telecommunications, media and entertainment, energy and utilities, internet service providers, travel and transportation, insurance, healthcare, and government.

Our worldwide operations are organized geographically and are grouped into two reporting segments: (1) North America, Latin America, and Asia Pacific (“Americas”) and (2) Europe, the Middle East, and Africa (“EMEA”). Each reporting segment performs substantially the same services for clients.

Basis of Presentation

The accompanying unaudited Condensed Consolidated Financial Statements of the Company are presented in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and, in the opinion of management, include all adjustments necessary for a fair presentation of the financial position, results of operations, and cash flows for each period shown. Certain items have been reclassified from their prior period classifications to conform to the current year presentations. These reclassifications had no effect on net income or stockholders' equity as previously reported. All adjustments are of a normal and recurring nature. Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted. The December 31, 2011 Condensed Consolidated Balance Sheet data was derived from the Company’s year-end audited Consolidated Financial Statements as presented in the Company’s Annual Report on Form 10-K filed with the United States Securities and Exchange Commission (“SEC”) on February 22, 2012. The Company’s interim Condensed Consolidated Financial Statements are not necessarily indicative of the financial position or operating results for an entire year. The accompanying interim Condensed Consolidated Financial Statements should be read in conjunction with the audited Consolidated Financial Statements and Notes thereto included in Item 8 of Part II of the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2011.

Critical Accounting Policies and Estimates

The preparation of financial statements in conformity with U.S. GAAP requires us to make estimates and judgments that affect the amounts reported in the Condensed Consolidated Financial Statements and the Notes thereto. Certain of our accounting policies are considered critical, due to the level of subjectivity and judgment necessary in applying these policies and because the impact of these estimates and assumptions on our financial condition and operating performance may be material. On an ongoing basis, we evaluate our estimates and judgments in these areas based on historic experience and other relevant factors. The estimates as of the date of the financial statements reflect our best judgment giving consideration to all currently available facts and circumstances. We believe our estimates and judgments are reasonable, however, actual results and the timing of the recognition of such amounts could differ from those estimates.

We have used methodologies that are consistent from year to year in all material respects. For details concerning these critical accounting policies and estimates, please refer to the audited Consolidated Financial Statements and the Notes thereto included in the Company’s Annual Report on Form 10-K filed with the SEC on February 22, 2012. Any deviation from these policies or estimates could have a material impact on our Condensed Consolidated Financial Statements.

9

SITEL Worldwide Corporation

Notes to Condensed Consolidated Financial Statements (Continued)

(Unaudited)

(in thousands of U.S. dollars, except share and per share data)

Newly Issued Accounting Pronouncements

In December 2011, the Financial Accounting Standards Board issued ASU 2011-11, "Disclosures about Offsetting Assets and Liabilities," which mandates that entities disclose both gross and net information about instruments and transactions eligible for offset in the statement of financial position as well as instruments and transactions subject to an agreement similar to a master netting arrangement. The standard is effective for annual reporting periods beginning on or after January 1, 2013. We are currently assessing the impact of ASU 2011-11 on our financial statements and related disclosures.

In July 2012, the Financial Accounting Standards Board issued ASU 2012-02, "Intangibles - Goodwill and Other (Topic 350) - Testing Indefinite-Lived Intangible Assets for Impairment," to establish an optional two-step analysis for impairment testing of indefinite-lived intangible assets other than goodwill. Under the two-step analysis, an entity would perform a qualitative analysis first, whereby evaluating the totality of qualitative factors that impact whether an indefinite-lived intangible asset has a carrying amount that is more likely than not to exceed its fair value. The entity would then proceed to conducting the quantitative assessment. The standard is effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012, with early adoption permitted. We are currently assessing the impact of ASU 2012-02 on our financial statements and related disclosures.

There are no other recently issued accounting pronouncements that are expected to have a material impact on our financial condition, results of operations or cash flows.

Out of Period Adjustments

During the nine months endedSeptember 30, 2012, we identified prior period accounting errors related to the ineffective portion of certain foreign currency hedging instruments and the overstatement of an other receivable. These errors were not material to prior years' financial statements and are not expected to be material to the 2012 results. Therefore, we recorded the error corrections in the same quarters they were identified, which decreased income before taxes and increased net loss by approximately $517 for the first quarter of 2012 and $390 for the third quarter of 2012. The aggregate impact of the corrections for the nine months endedSeptember 30, 2012 was a $907 decrease in income before taxes and an increase in net loss.

2. Property and Equipment

The composition of property and equipment is as follows:

	September 30, 2012			December 31, 2011
Land	$	3,554		$	3,554
Buildings and improvements	29,570			28,770
Leasehold improvements	58,649			63,042
Computer software	42,277			40,681
Equipment	158,538			151,389
Furniture and fixtures	29,068			28,107
Total original cost	321,656			315,543
Less: Accumulated depreciation and amortization	(233,038		)	(225,964		)
Net, excluding construction in progress	88,618			89,579
Construction in progress	6,459			10,889
Property and equipment, net	$	95,077		$	100,468

Depreciation expense was $8,658 for the third quarter of 2012 and $25,119 for the first nine months of 2012, compared to $9,294 and $26,769 for the same periods in 2011, respectively.

3. Goodwill and Other Intangible Assets

The carrying amount of Goodwill increased$7 during the nine month period ended September 30, 2012, solely due to foreign currency translation.

10

SITEL Worldwide Corporation

Notes to Condensed Consolidated Financial Statements (Continued)

(Unaudited)

(in thousands of U.S. dollars, except share and per share data)

The following table presents our Other intangible assets as of September 30, 2012:

	Gross Intangibles		Accumulated Amortization and Impairment Charges			Net Intangibles
Customer relationships	$	89,686	$	(81,163	)	$	8,523
Trademark and trade name	40,200		(4,180		)	36,020
	$	129,886	$	(85,343	)	$	44,543

The following table presents our Other intangible assets as of December 31, 2011:

	Gross Intangibles		Accumulated Amortization and Impairment Charges			Net Intangibles
Customer relationships	$	89,686	$	(75,741	)	$	13,945
Trademark and trade name	40,200		(4,180		)	36,020
	$	129,886	$	(79,921	)	$	49,965

We amortize intangible assets with definite lives over their estimated useful lives, using the straight-line method. Intangible asset amortization expense was $1,628 for the third quarter of 2012 and $5,422 for the first nine months of 2012. Amortization expense for the same periods of 2011 was $3,205 and $10,064, respectively. Amortization is estimated to be approximately $7,039 for the year ended December 31, 2012.

4. Restructuring and Exit Activities

We continue to evaluate and assess our worldwide operations in an effort to rationalize facility and labor costs, further streamline our operations in order to align resources to support growth, and appropriately shift the geographic mix of Company resources. The total costs of such restructuring activities that were initiated during 2012 are expected to be $11,417. These activities are expected to be completed in the fourth quarter of 2012. For these activities, the remaining severance-related accrual of $4,019 and facility exit costs accrual of $1 are expected to be paid during the remainder of 2012. For restructuring activities initiated in 2011, the remaining severance-related accrual of $539 is expected to be paid by the end of 2012, and the remaining accrual for facility exit costs of $3,925 is expected to be paid during the remainder of 2012 through the year 2016 as the related leases expire.

11

SITEL Worldwide Corporation

Notes to Condensed Consolidated Financial Statements (Continued)

(Unaudited)

(in thousands of U.S. dollars, except share and per share data)

The liability for restructuring activities initiated in 2012 consisted of the following:

				Facility
				Exit and
	Severance			Other			Total
December 31, 2011	$	—		$	—		$	—
Costs accrued (offset was to expense)	7,027			132			7,159
Cash payments	(3,006		)	(131		)	(3,137		)
Foreign exchange and other	(2		)	—			(2		)
September 30, 2012	$	4,019		$	1		$	4,020
Current portion of restructuring included in Accrued liabilities and other	$	4,019		$	1		$	4,020
Long-term portion of restructuring included in Other noncurrent liabilities	$	—		$	—		$	—
Activity not reflected within the restructuring liability:
Costs expensed	$	245		$	11		$	256
Cash payments	$	(223	)	$	(11	)	$	(234	)

Restructuring expense during the three and nine months endedSeptember 30, 2012 for activities initiated in 2012 was $1,863 and $4,937, respectively, for EMEA and $1,639 and $2,478, respectively, for the Americas.

The liability for restructuring activities initiated in 2011 consisted of the following:

				Facility
				Exit and
	Severance			Other			Total
December 31, 2011	$	7,178		$	5,282		$	12,460
Costs accrued (offset was to expense)	850			1,278			2,128
Cash payments	(7,554		)	(2,960		)	(10,514		)
Foreign exchange and other	65			325			390
September 30, 2012	$	539		$	3,925		$	4,464
Current portion of restructuring included in Accrued liabilities and other	$	539		$	1,181		$	1,720
Long-term portion of restructuring included in Other noncurrent liabilities	$	—		$	2,744		$	2,744
Activity not reflected within the restructuring liability:
Costs expensed	$	1		$	15		$	16
Cash payments	$	(332	)	$	(15	)	$	(347	)

Restructuring expense during the three and nine months endedSeptember 30, 2012 for activities initiated in 2011 was $186 and $1,275, respectively, for EMEA and was $459 and $869, respectively, for the Americas. Cumulative restructuring costs related to such activities are $16,865 as of September 30, 2012, of which $10,815 relates to EMEA and $6,050 relates to the Americas. No significant additional costs are expected to be incurred.

12

SITEL Worldwide Corporation

Notes to Condensed Consolidated Financial Statements (Continued)

(Unaudited)

(in thousands of U.S. dollars, except share and per share data)

In January 2007, we approved a plan to restructure certain operations during 2007 related to the acquisition of Legacy SITEL (which refers to SITEL Corporation, a Minnesota corporation, prior to its acquisition by SITEL Worldwide on January 30, 2007). The plan included downsizing space in certain customer care centers and eliminating certain administrative and operational positions. This activity is detailed below.

				Facility
				Exit and
	Severance			Other			Total
December 31, 2011	$	187		$	206		$	393
Costs accrued (offset was to expense)	—			—			—
Cash payments	(87		)	—			(87		)
Foreign exchange	(32		)	(1		)	(33		)
September 30, 2012	$	68		$	205		$	273

The remaining accrual for all restructuring and exit activities related to the purchase price allocation is recorded as $273 in Accrued liabilities and other.

5. Long-Term Debt

The composition of Long-term debt is as follows:

	September 30, 2012		December 31, 2011
Senior Notes	$	294,040	$	293,489
Senior Secured Notes	192,499		—
Senior Secured Credit Facility:
Revolvers:
U.S. revolver	—		20,100
Canadian revolver	—		5,668
U.K. revolver	—		20,828
Term Loans:
U.S. dollar term loan	177,973		286,740
Euro term loan	28,364		38,932
British pound sterling term loan	19,009		27,083
Total debt	711,885		692,840
Less: Debt maturing within one year	—		—
Total long-term debt	$	711,885	$	692,840

Senior Secured Notes

On April 20, 2012, SITEL, LLC and Sitel Finance Corp. (the “Issuers”) issued in a private placement, 11% senior secured notes ("Senior Secured Notes") due 2017 having an aggregate principal amount of $200,000 with an original discount of $8,000. The Senior Secured Notes are guaranteed by the Company and its domestic subsidiaries and will mature on April 1, 2017. Interest accrues on the Senior Secured Notes at a rate of 11% annually and is payable semi-annually on February 1 and August 1. The Senior Secured Notes are secured by interests granted on a substantial portion of our worldwide assets. The Company is not required to make mandatory redemptions or sinking fund payments with respect to the Senior Secured Notes.

Senior Notes

On March 18, 2010, the Issuers issued in a private placement, 11.50% senior notes due 2018 (the “Senior Notes”) having an aggregate principal amount of $300,000 with an original issue discount of $7,638. The Senior Notes are general unsecured obligations of the Company and are senior in right of payment to all existing and future indebtedness, if any, that is by its terms

13

SITEL Worldwide Corporation

Notes to Condensed Consolidated Financial Statements (Continued)

(Unaudited)

(in thousands of U.S. dollars, except share and per share data)

expressly subordinated to the Senior Notes. The Senior Notes are guaranteed by the Company and its domestic subsidiaries and will mature on April 1, 2018. Interest accrues on the Senior Notes at a rate of 11.50% annually and is payable semi-annually in arrears on April 1 and October 1. The Company is not required to make mandatory redemptions or sinking fund payments with respect to the Senior Notes.

Both the Senior Secured Notes and the Senior Notes contain customary covenants and restrictions on the activities of SITEL, LLC, Sitel Finance Corp. and SITEL, LLC's restricted subsidiaries, including, but not limited to, the incurrence of additional indebtedness; dividends or distributions in respect of capital stock or certain other restricted payments or investments; entering into agreements that restrict distributions from restricted subsidiaries; the sale or disposal of assets, including capital stock of restricted subsidiaries; transactions with affiliates; the incurrence of liens; and mergers, consolidations or the sale of substantially all of SITEL, LLC's assets.

Senior Secured Credit Facility

The Company's senior secured credit facility (the “Senior Secured Credit Facility”) provides for available borrowings in an aggregate amount of $760,000. Components of the Senior Secured Credit Facility are (1) the $675,000 aggregate principal amount Term Loans, including a $550,000 U.S. dollar loan, a €51,447 Euro loan, and a £30,000 British pound sterling loan, and (2) the $85,000 aggregate principal amount Revolvers.

During the second quarter of 2012, the Senior Secured Credit Facility was amended to, among other things, allow for the issuance and sale of the Senior Secured Notes; to allow for the flexibility to prepay the amounts outstanding under the non-extended term loans and to refinance, extend or replace the Revolvers; and to modify our leverage covenant and interest coverage covenant ratios. As part of this amendment, we also modified the currency mix on the revolver commitments to consist only of U.S. Dollar and Canadian Dollar amounts and terminated the British Pound Sterling revolver commitment. Additionally during the second quarter of 2012, extension of certain remaining tranches of our Revolvers in exchange for paying an increased interest rate resulted in the following tranches of our Senior Secured Credit Facility:

	Tranche		Rate			Maturity Date
Revolvers:
U.S. revolver:
Extended	$	51,250	LIBOR	+	6.75%	January 30, 2016
Non-extended	$	23,750	LIBOR	+	5.50%	January 30, 2013
Canadian revolver	$	10,000	BA Rate	+	6.75%	January 30, 2016
Term Loans:
U.S. dollar term loan	$	177,973	LIBOR	+	6.75%	January 30, 2017
Euro term loan	€	21,928	EURIBOR	+	6.75%	January 30, 2017
British pound sterling term loan	£	11,723	LIBOR	+	6.75%	January 30, 2017

The Term Loans mature in January 2017. All Term Loans amortize in equal quarterly installments in an aggregate annual amount equal to 0.25% of the original principal amount with the balance payable at maturity. Payments on the principal amount have exceeded the cumulative amortization schedule, thus no amount is due until maturity. Interest on the U.S. term loan is based, at our option, on LIBOR plus the applicable margin of 6.75%, or the higher of the federal funds rate plus 0.50% or the prime rate plus the applicable margin of 5.75%. Interest on the Euro term loan is based on EURIBOR plus the applicable margin of 6.75%. Interest on the British pound sterling term loan is based on LIBOR plus the applicable margin of 6.75%.

The non-extended Revolvers mature in January 2013. A commitment fee is payable quarterly at 0.50% per annum of the undrawn portion of the Revolvers. Interest on the non-extended U.S. revolver is based, at our option, on LIBOR plus the applicable margin of 5.50%, or the higher of the federal funds rate plus 0.50% or the prime rate plus the applicable margin of 4.50%. Interest on the extended portion of the U.S. revolver is based, at our option, on LIBOR plus the applicable margin of 6.75%, or the higher of the federal funds rate plus 0.50% or the prime rate plus the applicable margin of 5.75%. Interest on the Canadian revolver is based, at our option, on the Canadian banker's acceptance rate (the "BA Rate") plus the applicable margin of 6.75%, or the higher of the one month BA Rate plus 0.75% or the Canadian prime rate plus the applicable margin of 5.75%. At September 30, 2012 and December 31, 2011, we had $83,844 and $37,460 available under the Revolvers.

14

SITEL Worldwide Corporation

Notes to Condensed Consolidated Financial Statements (Continued)

(Unaudited)

(in thousands of U.S. dollars, except share and per share data)

Borrowings under the Senior Secured Credit Facility are collateralized by interests granted in a substantial portion of our worldwide assets and are guaranteed by certain subsidiary guarantors.

The Senior Secured Credit Facility also contains customary affirmative and negative covenants such as restricting certain corporate actions, including asset dispositions, acquisitions, the payment of dividends, changes of control, the incurrence of indebtedness, providing financing and investments and transactions with affiliates. Under the Senior Secured Credit Facility, we are required to comply with certain financial covenants on a quarterly and annual basis.

During the second quarter of 2012, a portion of the proceeds received from the issuance of the Senior Secured Notes were used to prepay the outstanding balances on the non-extended term loans, which were due in January 2014.

Future maturities of the Company's outstanding long-term debt as of September 30, 2012 are summarized as follows:

2012	$	—
2013	—
2014	—
2015	—
2016	—
2017 and thereafter	725,346
Total debt payments	725,346
Less amount representing unamortized debt discount	(13,461		)
Total debt balance at September 30, 2012	$	711,885

6. Redeemable Preferred Stock

We are authorized to issue in series up to 20,000,000 shares of preferred stock with a par value of $0.01. Our Board of Directors determines the voting rights, dividend policy, and conversion rights of each series of these preferred shares. To date, we have authorized the issuance of two series of preferred shares—Series B and Series C. The majority of each series of these preferred shares are held by Onex and other related parties. Each series has a mandatory redemption date of July 2, 2018 for cash and the right to be converted, at any time through the redemption date at the option of the holder, into the Company's Class A Voting Common Stock (initially at $1.50 per share for Series C and $4.85 per share for Series B), in settlement of these obligations (including all accumulated and unpaid dividends through the redemption date). The net value of the preferred shares is recorded as Redeemable preferred stock (outside of permanent equity).

The Series B and C Preferred Stock contain an optional cash redemption call option that is only exercisable by the Company. Since Onex controls the majority of our Board of Directors, accounting guidance requires that we account for this as an in-substance put option, since it assumes that Onex could force the execution of the call option. The in-substance put option meets the qualifications of a derivative, requiring it to be separated from the host instrument and recorded as a liability at fair value, with subsequent changes in the fair value recorded to the income statement. We have determined that the value is immaterial as of September 30, 2012 and December 31, 2011, thus no adjustment to the carrying value of the stock has been recorded in relation to the in-substance put option.

Series C Preferred Stock

On December 10, 2008, we authorized the issuance of 125,000 shares of Series C Preferred Stock. At September 30, 2012 and December 31, 2011, the number of shares of Series C Preferred Stock issued and outstanding was 30,983.

When the conversion option of the Series C Preferred Stock into Class A Voting Common Stock at $1.50 per share is less than the fair value of the common stock on issuance date, there is a Beneficial Conversion Feature (“BCF”) associated with the preferred stock. The value of the BCF is recognized separately at issuance by allocating a portion of the proceeds equal to the intrinsic value to Additional paid-in capital. For the Series C Preferred Stock owned by certain other related parties, this discount is accreted from the date of issuance to the stated redemption date of July 2, 2018. For the Series C Preferred Stock owned by Onex, the BCF is immediately amortized to the date of issuance due to existence of the in-substance put option on the stock discussed above.

15

SITEL Worldwide Corporation

Notes to Condensed Consolidated Financial Statements (Continued)

(Unaudited)

(in thousands of U.S. dollars, except share and per share data)

The liquidation value of the Series C Preferred Stock, including accrued dividends payable, at September 30, 2012 of $50,759 is net of deferred financing costs of $238 and the BCF of $3,479. The liquidation value of the Series C Preferred Stock, including accrued dividends payable, at December 31, 2011 of $44,641 is net of deferred financing costs of $269 and the BCF of $3,720. The Series C Preferred Stock ranks senior to each other class of the Company's stock in liquidation rights. Holders of the Series C Preferred Stock are entitled to receive cumulative dividends at the rate of 16% of the liquidation preference per share per annum, which accrue from inception and are payable at the mandatory redemption date or upon declaration by our Board of Directors.

Series B Preferred Stock

On April 3, 2008, we authorized the issuance of 125,000 shares of Series B Preferred Stock. At September 30, 2012 and December 31, 2011, the number of shares of Series B Preferred Stock issued and outstanding was 48,244.

The liquidation value of the Series B Preferred Stock, including accrued dividends payable, at September 30, 2012 of $70,082 and at December 31, 2011 of $64,292, is net of deferred financing costs of $409 and $462, respectively. Holders of the Series B Preferred Stock are entitled to receive cumulative dividends at the rate of 12% of the liquidation preference per share per annum, which accrue from inception and are payable at the mandatory redemption date or upon declaration by our Board of Directors.

7. Income Taxes

The effective tax rate of (9.80)% for the nine months endedSeptember 30, 2012 differs from the effective tax rate of (103.01)% for the same period of 2011 as the third quarter of 2011 includes the impact of the release of a valuation allowance on the deferred tax assets of our Australian subsidiary, resulting in a benefit of $6,132, which was offset by the valuation allowance established on our German subsidiary, resulting in expense of $8,836; while the third quarter of 2012 includes a benefit for intra-period allocations to continuing operations of $3,237, a greater benefit resulting from the release of tax reserves related to certain foreign income tax matters of $1,065 and the favorable impact of foreign tax treaties of $1,548 over a larger pre-tax book loss when compared to the nine months endedSeptember 30, 2011. For the nine months ended September 30, 2012, we recognized tax expense on a consolidated book loss because tax expense in certain profitable jurisdictions cannot be offset by tax benefit in loss jurisdictions due to the existence of valuation allowance in these jurisdictions.

We consider all income sources, including other comprehensive income, in determining the amount of tax benefit allocated to continuing operations (the "Income Tax Allocation"). During the third quarter of 2012, as a result of the Income Tax Allocation, we recorded a non-cash deferred income tax expense of $3,237 against other comprehensive income as a result of year-to-date gains from mark-to-market fluctuations on foreign currency hedges which are designated as accounting hedges and an offsetting non-cash income tax benefit of $3,237 in continuing operations.

Our gross unrecognized tax benefits (excluding interest and penalties) increased to $38,563 from $37,921 at September 30, 2012 and December 31, 2011, respectively, primarily resulting from currency translations exceeding the release of certain foreign tax reserves. The total amount of unrecognized tax benefits (including interest and penalties) that would affect income tax expense, if ever recognized in the financial statements is $37,507. We believe that it is reasonably possible that within the next 12-month period, the amount of unrecognized tax benefits for certain foreign tax positions might be reduced by $3,553 as a result of statute expirations or final resolution.

8. Employee Benefits and Compensation

We have defined benefit pension plans covering certain employees outside of the U.S. These plans are administered by a third party and include limited activity. The components of the net pension liability of $3,812 at September 30, 2012 and $3,357 at December 31, 2011 are included in Other noncurrent liabilities and Other noncurrent assets. Net periodic pension cost consisted of the following:

16

SITEL Worldwide Corporation

Notes to Condensed Consolidated Financial Statements (Continued)

(Unaudited)

(in thousands of U.S. dollars, except share and per share data)

	Three Months Ended September 30,			Nine Months Ended September 30,
	2012		2011	2012		2011
Service cost	130		152	385		486
Interest cost	81		64	245		142
Expected return on plan assets	(71	)	—	(210	)	—
Past service costs	40		40	118		117
Amortization of actuarial gains and losses	(154	)	2	(458	)	(39	)
Net periodic pension cost	26		258	80		706

We also sponsor various employee retirement plans. In the United States, the Company sponsors a 401(k) savings plan that covers substantially all U.S. employees. In both Canada and Europe, the Company sponsors similar defined contribution plans. Expenses related to the defined contribution plans were $135 in the third quarter of 2012 and $313 in the nine months endedSeptember 30, 2012. Expenses related to these plans in the same periods of 2011 were $44 and $234, respectively.

9. Commitments and Contingencies

The Company and its subsidiaries from time to time are subject to legal claims arising in the ordinary course of business. While the Company is unable to predict the outcome of these matters, it believes, based upon currently available facts, that adequate provision for such claims has been made. However, adverse developments could negatively impact earnings in particular future fiscal periods.

On July 21, 2009, one of our former clients filed an action against us in United States District Court for the Southern District of New York alleging breach of contract and negligence. The complaint alleges that we failed to maintain certain call recordings on behalf of such client and seeks actual damages or, in the alternative, “liquidated” damages in the amount of $33,500. On August 11, 2009, we answered the complaint denying liability and asserting a counterclaim for $1,202 in unpaid service fees. Discovery has now been completed and on October 15, 2012, the parties each filed separate motions for summary judgment on various issues including the enforceability of the alleged “liquidated damages” provision as well as the validity of our counterclaim of $1,202 in unpaid fees. No trial date has been set by the court. Due to the fact that the resolution of this matter depends in large part on a determination of whether the alleged “liquidated damages” provision asserted by the plaintiff is enforceable and the resolution of coverage issues with our insurer, we are unable to predict the probable outcome of this matter and are not able to reasonably estimate the amount of loss, if any. Our insurance carrier has indicated that actual damages likely would be covered, but has thus far denied coverage of the claimed "liquidated damages.” In March 2012, we filed a declaratory judgment action against our insurance company in the United States District Court for the Middle District of Tennessee seeking a declaration of our rights under the applicable policy of insurance. That matter remains pending. No reserve has been recorded as of September 30, 2012 and December 31, 2011.

In July 2010, our wholly owned subsidiary, National Action Financial Services, Inc., now known as NA Liquidating Company, Inc. ("NA"), was served with a purported class action lawsuit in United States District Court for the Northern District of Illinois. The complaint alleged NA placed automated calls to plaintiff's cell phone without his consent, allegedly in violation of the federal Telephone Consumer Protection Act (“TCPA”). NA made a demand upon its insurance carrier for coverage under its errors and omissions insurance policy. The insurance carrier denied the existence of a duty to defend or indemnify NA for the claims at issue relying on certain exclusions in the policy. The parties have now settled this matter with court approval on a non-recourse basis to NA by requiring us to assign certain rights to insurance recoveries for the benefit of the class plaintiffs in exchange for a release of all class claims and a covenant not to execute the agreed judgment against NA. The plaintiffs initiated a declaratory judgment action against our insurance carrier in an attempt to recover their judgment. NA is not a party to that action.

In April 2011, NA was served with a purported class action filed in United States District Court for the Eastern District of Michigan. The complaint alleged violations of the federal Fair Debt Collection Practices Act (“FDCPA”) and the TCPA for calls to plaintiff's cell phone in an attempt to collect a debt not owed by the plaintiff. The complaint also allege pre-recorded message calls to debtors on their cell phones by means of an automated dialing device, without having received permission from the recipients of the calls in violation of the TCPA. NA filed a motion to dismiss, which was granted in part and denied in part, with the TCPA claim surviving as well as certain of the FDCPA claims. As of September 30, 2012, discovery was ongoing, and a

17

SITEL Worldwide Corporation

Notes to Condensed Consolidated Financial Statements (Continued)

(Unaudited)

(in thousands of U.S. dollars, except share and per share data)

reserve of $84 was recorded related to this matter. Subsequent to September 30, 2012, the parties have engaged in settlement discussions. No reserve was recorded as of December 31, 2011.

In April 2008, the local Sao Paulo, Brazil tax authorities assessed our Brazilian subsidiary (“SITEL Brazil”) for the alleged non-payment of local sales taxes in the original amount of approximately 3,500 Brazilian Reais (equivalent to approximately $1,700 as of September 30, 2012) for a period extending from 2004 to October 2008. We currently estimate that the amount of the assessment is now approximately 7,700 Brazilian Reais (equivalent to approximately $3,800 as of September 30, 2012), due to increases in interest and penalties. The assessment relates to billings made to a domestic Brazilian client for which SITEL Brazil provided on site agent support at the client’s site located in Barueri City, Brazil. Local sales taxes on services provided in Brazil are assessed based on the actual location where services are rendered. SITEL Brazil paid local sales taxes to Barueri City, however the Sao Paulo tax authorities contend erroneously that the services were performed in Sao Paolo where SITEL Brazil maintains an office. SITEL Brazil appealed the original assessment and in March 2010, the tax authorities ruled against SITEL Brazil. In October 2010, SITEL Brazil received a formal demand to pay the 7,700 Brazilian Reais assessment. SITEL Brazil deposited 7,700 Brazilian Reais with the tax authorities in December 2010 and filed its defense with the courts in January 2011. We are currently unable to predict the probable outcome of this matter and are not able to reasonably estimate the amount of loss, if any. No reserve has been recorded as of September 30, 2012 and December 31, 2011.

10. Derivative Financial Instruments

We are exposed to a variety of market risks, including the effects of changes in foreign currency exchange rates and interest rates. Our policies allow for the use of derivative financial instruments to prudently manage foreign currency exchange rate and interest rate exposure, but do not allow derivatives to be used for speculative purposes. Derivatives that we use are primarily foreign currency forward contracts and interest rate swaps. Our derivative activities are subject to the management, direction, and control of our senior financial officers. Risk management practices, including the use of financial derivative instruments, are presented to our Board of Directors at least annually.

Foreign Currency Exchange Rate Risk

We conduct a significant portion of our business in currencies other than the U.S. dollar. Our subsidiaries generally use the local currency as their functional currency for paying labor and other operating costs. Conversely, revenues for some of these foreign subsidiaries are derived from client contracts that are invoiced and collected in a different currency, principally in U.S. dollars, as well as other currencies such as Euro, British pound sterling, or Australian dollars. To hedge against the risk of fluctuations in our subsidiaries' functional currency, we have contracted with financial institutions to acquire (utilizing forward contracts) the functional currency of the foreign subsidiary at a fixed counterparty exchange rate at specific dates in the future. As of September 30, 2012, we had forward contracts maturing within the next seventeen months.

Interest Rate Risk

Interest rate movements create a degree of risk by affecting the amount of our interest payments. Our practice is to use interest rate swap agreements to manage our exposure to interest rate changes.

In connection with the Senior Secured Credit Facility dated January 30, 2007, we entered into an interest rate swap to convert $400,000 (reduced to $350,000 on March 31, 2009) of our floating rate debt into fixed rate debt. We elected not to designate this swap for hedge accounting treatment. On November 28, 2011 we amended the interest rate swap agreement to extend the term through December 31, 2016 and decreased the notional amount to $175,000 as of March 31, 2012. The fair value of this interest rate swap is classified as part of Accrued liabilities and other of $2,923 and $1,961 and as Other noncurrent liabilities of $9,499 and $7,845 as of September 30, 2012 and December 31, 2011, respectively.

For the three and nine months endedSeptember 30, 2012, we recorded losses of $820 and $3,172, respectively, for settled interest payments, compared to $4,173 and $12,280 for the three and nine months endedSeptember 30, 2011. Additionally, there was a mark-to-market valuation increase in the liability of $1,401 and $2,616 for the three and nine months endedSeptember 30, 2012, compared to a reduction of $4,356 and $11,632 for the same periods in 2011. These amounts are reflected in Interest and other financing costs, net.

18

SITEL Worldwide Corporation

Notes to Condensed Consolidated Financial Statements (Continued)

(Unaudited)

(in thousands of U.S. dollars, except share and per share data)

Fair Values in the Condensed Consolidated Balance Sheets

	Derivative Assets					Derivative Liabilities
		September 30, 2012		December 31, 2011			September 30, 2012			December 31, 2011
	Balance Sheet Classification	Fair Value		Fair Value		Balance Sheet Classification	Fair Value			Fair Value
Derivatives designated as hedging instruments
Foreign exchange contracts	Prepaids and other current assets	$	2,158	$	1,112	Accrued liabilities and other	$	(2,003	)	$	(7,222	)
Foreign exchange contracts	Other noncurrent assets	334		—		Other noncurrent liabilities	(356		)	(878		)
Total		$	2,492	$	1,112		$	(2,359	)	$	(8,100	)
Derivatives not designated as hedging instruments
Interest rate contract - ST	Prepaids and other current assets	$	—	$	—	Accrued liabilities and other	$	(2,923	)	$	(1,961	)
Interest rate contract - LT	Other noncurrent assets	—		—		Other noncurrent liabilities	(9,499		)	(7,845		)
Foreign exchange contracts	Prepaids and other current assets	352		95		Accrued liabilities and other	(1,048		)	(2,216		)
Foreign exchange contracts	Other noncurrent assets	11		7		Other noncurrent liabilities	(31		)	(264		)
Total		$	363	$	102		$	(13,501	)	$	(12,286	)
Total derivatives		$	2,855	$	1,214		$	(15,860	)	$	(20,386	)

19

SITEL Worldwide Corporation

Notes to Condensed Consolidated Financial Statements (Continued)

(Unaudited)

(in thousands of U.S. dollars, except share and per share data)

The Effect of Derivative Instruments on the Condensed Consolidated Statements of Comprehensive Income (Loss)

Derivatives in Cash Flow Hedging Relationships	Amount of Gain or (Loss) Recognized in OCI on Derivative (Effective Portion)					Location of Gain or (Loss) Reclassified from Accumulated OCI into Income (Effective Portion)	Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income
	Three Months Ended September 30,						Three Months Ended September 30,
	2012		2011				2012			2011
Foreign exchange contracts	$	2,300	$	(2,273	)	COS and SG&A	$	(463	)	$	1,555
Total	$	2,300	$	(2,273	)		$	(463	)	$	1,555
Derivatives in Cash Flow Hedging Relationships	Amount of Gain or (Loss) Recognized in OCI on Derivative (Effective Portion)					Location of Gain or (Loss) Reclassified from Accumulated OCI into Income (Effective Portion)	Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income
	Nine Months Ended September 30,						Nine Months Ended September 30,
	2012		2011				2012			2011
Foreign exchange contracts	$	5,549	$	(2,961	)	COS and SG&A	$	(2,006	)	$	5,017
Total	$	5,549	$	(2,961	)		$	(2,006	)	$	5,017

For the three and nine months endedSeptember 30, 2012 we recorded (losses) gains of $(299) and $(1,278), respectively, compared to $946 and $3,061, respectively, for the same periods in 2011 to Cost of services. For the three and nine months endedSeptember 30, 2012, we recorded (losses) gains of $(164) and $(728), respectively, compared to $609 and $1,956, respectively, for the same periods in 2011 to Selling, general, and administrative expenses for the effective portion of settled hedge contracts. We expect unrealized losses of $493 will be reclassified from Accumulated other comprehensive loss (“AOCL”) to Cost of services and Selling, general and administrative expenses over the next twelve months. However, this amount and other future reclassifications from AOCL will fluctuate with movements in the underlying market price of the forward contracts. The estimates of fair value are based on applicable and commonly used pricing models and prevailing financial market information as of September 30, 2012. 

For the three and nine months endedSeptember 30, 2012 we recognized a (loss) gain on foreign currency transactions related to the ineffective portion of the derivative instruments of $(28) and $202, respectively, compared to $220 and $(162), respectively, for the same periods in 2011.

Derivatives Not Designated as Hedging Instruments	Location of Gain or (Loss) Recognized in Income on Derivative	Amount of Gain or (Loss) Recognized in Income on Derivative					Amount of Gain or (Loss) Recognized in Income on Derivative
		Three Months Ended September 30,					Nine Months Ended September 30,
		2012			2011		2012		2011
Foreign exchange contracts	COS and SG&A	$	897		$	15	$	1,155	$	26
Foreign exchange contracts	Foreign currency transactions	(497		)	1,061		461		895
Total		$	400		$	1,076	$	1,616	$	921

For the three and nine months endedSeptember 30, 2012, we recorded gains of $538 and $693, respectively, compared to gains of $9 and $16, respectively, for the same periods in 2011 to Cost of services. For the three and nine months endedSeptember 30, 2012, we recorded gains of $359 and $462, respectively, compared to gains of $6 and $10, respectively for the

20

SITEL Worldwide Corporation

Notes to Condensed Consolidated Financial Statements (Continued)

(Unaudited)

(in thousands of U.S. dollars, except share and per share data)

same periods in 2011 to Selling, general, and administrative expenses (“SG&A”) for derivatives not designated as hedging contracts.

Current Contracts

At September 30, 2012, the Company had the following outstanding financial contracts that were entered to hedge foreign exchange and interest rate risk:

Derivatives in Cash Flow Relationship	Notional Amount
Interest rate contract	$	175,000
Foreign exchange contracts	179,173
Total	$	354,173

11. Fair Value Measurements

The fair values of Cash and cash equivalents, short-term investments, trade receivables, and trade payables are valued as Level 1 items. The carrying value of these assets and liabilities approximates their fair value due to the short-term maturities. The terms of the Senior Secured Credit Facility, Senior Secured Notes, and Senior Notes include debt with variable and fixed interest rates, totaling $711,885 and $692,840 at September 30, 2012 and December 31, 2011, respectively. The estimated fair value of such debt was $692,000 and $610,000 at September 30, 2012 and December 31, 2011, respectively. The fair value of debt with fixed interest rates was determined using the quoted market prices of debt instruments with similar terms and maturities which are considered Level 2 inputs. The fair value of debt with variable interest rates approximates carrying value and is measured using Level 2 inputs.

U.S. GAAP defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair value measurements are classified into a hierarchy by the inputs used to perform the fair value calculation as follows:

Level 1 – Fair value based on unadjusted quoted prices for identical assets or liabilities in active markets.

Level 2 – Modeled fair value with model inputs that are all observable market values.

Level 3 – Modeled fair value with at least one model input that is not an observable market value.

The following tables summarize the value of financial instruments by the pricing levels defined above as of September 30, 2012 and December 31, 2011. There were no transfers between pricing levels for the nine month period endedSeptember 30, 2012.

	Fair Value Measurements at September 30, 2012
	Total		Level 1		Level 2		Level 3
Assets
Foreign currency forward contracts	$	2,855	$	—	$	2,855	$	—
Total	$	2,855	$	—	$	2,855	$	—
Liabilities
Foreign currency forward contracts	$	3,438	$	—	$	3,438	$	—
Interest rate derivative instrument	12,422		—		12,422		—
Total	$	15,860	$	—	$	15,860	$	—

21

SITEL Worldwide Corporation

Notes to Condensed Consolidated Financial Statements (Continued)

(Unaudited)

(in thousands of U.S. dollars, except share and per share data)

	Fair Value Measurements at December 31, 2011
	Total		Level 1		Level 2		Level 3
Assets
Foreign currency forward contracts	$	1,214	$	—	$	1,214	$	—
Total	$	1,214	$	—	$	1,214	$	—
Liabilities
Foreign currency forward contracts	$	10,580	$	—	$	10,580	$	—
Interest rate derivative instrument	9,806		—		9,806		—
Total	$	20,386	$	—	$	20,386	$	—

We value derivatives based on current market prices of comparable instruments or, if none are available, on pricing models or formulas using current market and model assumptions. Our interest rate derivative instrument is a pay-fixed, receive-variable, interest rate swap based on LIBOR swap rate. The LIBOR swap rate is observable at commonly quoted intervals for the full term of the swap and therefore is considered a level 2 item. Our foreign currency forward contracts are contracts to buy foreign currency at a fixed rate for delivery on a specified future date or period. The foreign exchange rate is observable for the full term of the swap and is therefore also considered a level 2 item. The fair value measurement of a liability must reflect the nonperformance risk of the entity and the counterparty. Therefore, the impact of the Company's and counterparty's creditworthiness have also been factored into the fair value measurement of these derivative instruments.

We measure our intangible assets at fair value on a nonrecurring basis. These assets are classified in Level 3 of the fair value hierarchy. We test all existing goodwill and other indefinite-lived intangibles (trademark and trade name) for impairment at least annually and more frequently if circumstances indicate that the carrying amount exceeds fair value. We conduct annual impairment tests as of December 31.

We estimate the fair values of goodwill and other indefinite-lived intangibles utilizing multiple measurement techniques performed. The estimation is primarily determined based on an estimate of future cash flows (income approach) discounted at a market derived weighted average cost of capital. The income approach has been determined to be the most representative because our equity does not have an active trading market. Other unobservable inputs used in these valuations include managements' cash flow projections and estimated terminal growth rates. The valuation of Indefinite-lived intangible assets also includes an unobservable input for royalty rate, which is based on rates used by comparable industries. We then use a public company model (which uses peer group valuation metrics) to confirm the measurement. 

We evaluate the remaining useful lives of definite-lived intangible assets (customer relationships) whenever events or circumstances warrant a revision to the remaining amortization period. The fair value of definite-lived intangible assets is based on estimated cash flows from the future use of the asset, discounted at a market derived weighted average cost of capital.

No impairment charges related to goodwill and other intangible assets were recorded during the three and nine months endedSeptember 30, 2012 and 2011.

Long-lived assets are measured at fair value on a non-recurring basis and are classified in Level 3 of the fair value hierarchy. The fair value is estimated utilizing unobservable inputs, including appraisals on real estate as well as evaluations of the marketability and potential relocation of other assets in similar condition and similar market areas. Long-lived assets are tested for impairment on a quarterly basis. No impairment charges related to long-lived assets were recorded during the three and nine months endedSeptember 30, 2012 and 2011.

We have certain annuity contracts included within Other noncurrent assets. These assets are measured at fair value on a non-recurring basis and are classified in Level 3 of the fair value hierarchy. Third-party recoverability information was used to assess the fair value of these annuity contracts. Based on our assessment, we determined that impairment charges should be recorded for the three and nine months endedSeptember 30, 2012 of $498 and $1,633, respectively. The charges were primarily related to the impairment of the full value of certain annuity contracts in the Americas. No such charges were recorded during the three and nine months endedSeptember 30, 2011.

22

SITEL Worldwide Corporation

Notes to Condensed Consolidated Financial Statements (Continued)

(Unaudited)

(in thousands of U.S. dollars, except share and per share data)

12. Operating Segment and Geographical Information

Our two reportable segments, EMEA and the Americas, are organized by geographic operating units that portray similar economic characteristics. The segment information presented below reflects the internal management reporting that the chief operating decision maker ("CODM") uses to evaluate segment performance and allocate resources, which is solely based on segment revenues, gross margin (segment revenues less segment cost of sales), segment selling, general, and administrative (“SG&A”) expense, and the segment operating results as calculated below.

Certain Revenues, Costs of services, and SG&A amounts are excluded from the CODM evaluation of our segments, as the CODM believes they are not representative of segment performance. In addition, the CODM does not review assets or the associated depreciation and amortization at the reportable segment level. Therefore, we do not allocate these items to our reportable segments or present these items at the segment level in our internal management reporting. These unallocated amounts, as well as other income and expenses that are managed at the corporate level, are presented below in the reconciliation of segment operating results to our consolidated Loss before income taxes.

We have modified the previously reported segment disclosure to present the single measure, segment profitability, used by the CODM. We have also updated the financial information previously reported for our segments to exclude the items that are not used by our CODM to evaluate segment performance, as discussed above. These disclosure changes were made in order to reflect the segment information in our internal management reporting that is provided to and used by the CODM.

	September 30, 2012						September 30, 2011
	Three Months Ended			Nine Months Ended			Three Months Ended			Nine Months Ended
EMEA
Revenues	$	130,085		$	413,055		$	147,143		$	450,351
Gross margin	39,243			122,694			43,391			130,187
SG&A	30,733			96,552			36,375			108,231
Segment operating results	$	8,510		$	26,142		$	7,016		$	21,956
GM%	30.2		%	29.7		%	29.5		%	28.9		%
SG&A%	23.6		%	23.4		%	24.7		%	24.0		%
Op Results%	6.5		%	6.3		%	4.8		%	4.9		%

Americas
Revenues	$	218,135		$	646,455		$	211,065		$	594,549
Gross margin	83,969			245,612			84,371			237,128
SG&A	51,549			152,668			49,294			136,741
Segment operating results	$	32,420		$	92,944		$	35,077		$	100,387
GM%	38.5		%	38.0		%	40.0		%	39.9		%
SG&A%	23.6		%	23.6		%	23.4		%	23.0		%
Op Results%	14.9		%	14.4		%	16.6		%	16.9		%

23

SITEL Worldwide Corporation

Notes to Condensed Consolidated Financial Statements (Continued)

(Unaudited)

(in thousands of U.S. dollars, except share and per share data)

Reconciliation of Segment operating results to consolidated Loss before income taxes:
	September 30, 2012						September 30, 2011
	Three Months Ended			Nine Months Ended			Three Months Ended			Nine Months Ended
Segment operating results:
EMEA	$	8,510		$	26,142		$	7,016		$	21,956
Americas	32,420			92,944			35,077			100,387
Total	40,930			119,086			42,093			122,343
Corporate and other(1)	6,865			26,221			10,641			29,181
Depreciation and amortization	10,286			30,541			12,499			36,833
Restructuring and exit charges	4,147			9,559			5,647			14,932
Other operating (income) expense(2)	(181		)	5,548			2,716			1,013
Operating income	19,813			47,217			10,590			40,384
Interest and other financing costs, net	22,108			63,735			16,733			49,465
Loss before income taxes	$	(2,295	)	$	(16,518	)	$	(6,143	)	$	(9,081	)

(1) Represents other operating income and expenses not allocated to segments for internal management reporting purposes, including certain corporate employee compensation, corporate overhead, stock-based compensation, and the results of a de-consolidated subsidiary. These amounts were included within the Americas and EMEA segments in our previously reported segment information. The breakout of Corporate and other by Revenues was $(102) and $(501) for the three and nine months endedSeptember 30, 2012, respectively, and $909 and $6,943 for the same periods in 2011, respectively. SG&A amounts included in Corporate and other were $7,248 and $26,277 for the three and nine months endedSeptember 30, 2012, respectively, and $10,645 and $30,524 for the same periods in 2011, respectively.

(2) Includes amounts from the Condensed Consolidated Statements of Comprehensive Income (Loss) for (Gain) loss on foreign currency transactions, Impairment and loss (gain) on disposal of assets, and Other expense, net.

13. Supplemental Condensed Consolidated Financial Information

The following guarantor financial information is presented to comply with U.S. SEC disclosure requirements, specifically Rule 3-10 of Regulation S-X.

The Senior Secured Notes and Senior Notes are guaranteed jointly and severally, and in the case of the Senior Secured Notes, on a senior secured basis, by the Issuers' parent company, SITEL Worldwide, and by each of SITEL Worldwide's existing and future direct and indirect domestic subsidiaries that are 100% owned by SITEL Worldwide and guarantors under the Senior Secured Credit Facility (the “Subsidiary Guarantors”). The guarantees are not full and unconditional because Subsidiary Guarantors can be released and relieved of their obligations under certain customary circumstances contained in the indenture governing the Senior Notes and Senior Secured Notes. These circumstances include the following, so long as other applicable provisions of the indentures are adhered to: any sale or other disposition of all or substantially all of the assets of any Subsidiary Guarantors, any sale or other disposition of capital stock of any Subsidiary Guarantors, or designation of any restricted subsidiary that is a Subsidiary Guarantor as an unrestricted subsidiary.

The Condensed Consolidating Statements of Comprehensive Income and Loss are presented net of intercompany activity. The following supplemental financial information sets forth, on a consolidating basis based on the equity method of accounting, balance sheets, statements of comprehensive income and loss, and statements of cash flows for the Company, the Subsidiary Guarantors, and the Company's non-guarantor subsidiaries.

24

SITEL Worldwide Corporation

Notes to Condensed Consolidated Financial Statements (Continued)

(Unaudited)

(in thousands of U.S. dollars, except share and per share data)

SITEL Worldwide Corporation

Condensed Consolidating Balance Sheet

September 30, 2012

(in thousands of U.S. dollars)

	Parent			Issuers			Guarantors			Non- Guarantors			Eliminations			Total Consolidated
Assets
Current assets
Cash and cash equivalents	$	—		$	—		$	5,084		$	13,938		$	—		$	19,022
Accounts receivable (net of allowance for doubtful accounts)	—			—			97,513			155,599			—			253,112
Prepaids and other current assets	160,487			114			141,488			259,615			(496,492		)	65,212
Total current assets	160,487			114			244,085			429,152			(496,492		)	337,346
Property and equipment, net	544			—			32,010			62,523			—			95,077
Goodwill	—			—			16,690			101,027			—			117,717
Other intangible assets, net	—			—			16,104			28,439			—			44,543
Deferred income taxes	—			—			4,182			9,730			—			13,912
Investments in affiliates	(361,455		)	380,706			42,763			—			(62,014		)	—
Other noncurrent assets	2,905			90,704			43,578			23,746			(121,642		)	39,291
Total assets	$	(197,519	)	$	471,524		$	399,412		$	654,617		$	(680,148	)	$	647,886
Liabilities and Stockholders' (Deficit) Equity
Current liabilities
Accounts payable	$	847		$	48		$	7,578		$	14,625		$	—		$	23,098
Accrued payroll and benefits	124			—			12,750			72,872			—			85,746
Accrued liabilities and other	137,513			258,322			8,843			176,206			(496,492		)	84,392
Income taxes payable	92			1			—			2,594			—			2,687
Current portion of capital lease obligations	—			—			1,497			1,581			—			3,078
Total current liabilities	138,576			258,371			30,668			267,878			(496,492		)	199,001
Long-term debt	—			664,511			—			47,374			—			711,885
Capital lease obligations	—			—			684			1,739			—			2,423
Deferred income taxes	—			—			6,506			3,444			—			9,950
Other noncurrent liabilities	—			9,500			9,946			162,918			(121,642		)	60,722
Total liabilities	138,576			932,382			47,804			483,353			(618,134		)	983,981
Series B PIK preferred stock	70,082			—			—			—			—			70,082
Series C PIK preferred stock, net of beneficial conversion feature	50,759			—			—			—			—			50,759
Stockholders' (deficit) equity
Subsidiary exchangeable preferred stock	2,665			—			—			—			—			2,665
Common stock	1,253			—			536			168,887			(169,423		)	1,253
Additional paid-in capital	364,907			105,786			657,892			305,238			(1,068,916		)	364,907
Accumulated deficit	(783,645		)	(566,644		)	(255,759		)	(322,707		)	1,145,110			(783,645		)
Accumulated other comprehensive (loss) income	(31,789		)	—			(51,061		)	19,846			31,215			(31,789		)
Stock subscriptions receivable	(1,852		)	—			—			—			—			(1,852		)
Treasury shares, at cost	(8,475		)	—			—			—			—			(8,475		)
Total stockholders' (deficit) equity	(456,936		)	(460,858		)	351,608			171,264			(62,014		)	(456,936		)
Total liabilities and stockholders' (deficit) equity	$	(197,519	)	$	471,524		$	399,412		$	654,617		$	(680,148	)	$	647,886

25

SITEL Worldwide Corporation

Notes to Condensed Consolidated Financial Statements (Continued)

(Unaudited)

(in thousands of U.S. dollars, except share and per share data)

SITEL Worldwide Corporation

Condensed Consolidating Balance Sheet

December 31, 2011

(in thousands of U.S. dollars)

	Parent			Issuers			Guarantors			Non- Guarantors			Eliminations			Total Consolidated
Assets
Current assets
Cash and cash equivalents	$	—		$	—		$	—		$	19,337		$	—		$	19,337
Accounts receivable (net of allowance for doubtful accounts)	—			—			99,538			147,754			—			247,292
Prepaids and other current assets	183,857			13			112,378			212,698			(447,582		)	61,364
Total current assets	183,857			13			211,916			379,789			(447,582		)	327,993
Property and equipment, net	999			—			32,085			67,384			—			100,468
Goodwill	—			—			16,690			101,020			—			117,710
Other intangible assets, net	—			—			16,326			33,639			—			49,965
Deferred income taxes	—			—			4,182			12,974			—			17,156
Investments in affiliates	(371,255		)	295,390			28,626			—			47,239			—
Other noncurrent assets	2,833			86,260			14,393			33,893			(101,467		)	35,912
Total assets	$	(183,566	)	$	381,663		$	324,218		$	628,699		$	(501,810	)	$	649,204
Liabilities and Stockholders' (Deficit) Equity
Current liabilities
Accounts payable	$	306		$	—		$	4,815		$	19,435		$	—		$	24,556
Accrued payroll and benefits	3,656			—			9,370			60,411			—			73,437
Accrued liabilities and other	136,936			236,270			27,010			147,339			(447,581		)	99,974
Income taxes payable	218			—			—			2,703			—			2,921
Current portion of capital lease obligations	—			—			1,619			1,952			—			3,571
Total current liabilities	141,116			236,270			42,814			231,840			(447,581		)	204,459
Long-term debt	—			600,329			—			92,511			—			692,840
Capital lease obligations	—			—			1,652			2,721			—			4,373
Deferred income taxes	—			—			6,506			3,777			—			10,283
Other noncurrent liabilities	—			7,845			11,881			143,672			(101,467		)	61,931
Total liabilities	141,116			844,444			62,853			474,521			(549,048		)	973,886
Series B PIK preferred stock	64,292			—			—			—			—			64,292
Series C PIK preferred stock, net of beneficial conversion feature	44,641			—			—			—			—			44,641
Stockholders' (deficit) equity
Subsidiary exchangeable preferred stock	2,665			—			—			—			—			2,665
Common stock	1,252			—			536			168,887			(169,423		)	1,252
Additional paid-in capital	376,629			105,786			629,768			305,237			(1,040,791		)	376,629
Accumulated deficit	(765,508		)	(568,567		)	(312,950		)	(338,264		)	1,219,781			(765,508		)
Accumulated other comprehensive (loss) income	(38,326		)	—			(55,989		)	18,318			37,671			(38,326		)
Stock subscriptions receivable	(1,852		)	—			—			—			—			(1,852		)
Treasury shares, at cost	(8,475		)	—			—			—			—			(8,475		)
Total stockholders' (deficit) equity	(433,615		)	(462,781		)	261,365			154,178			47,238			(433,615		)
Total liabilities and stockholders' (deficit) equity	$	(183,566	)	$	381,663		$	324,218		$	628,699		$	(501,810	)	$	649,204

26

SITEL Worldwide Corporation

Notes to Condensed Consolidated Financial Statements (Continued)

(Unaudited)

(in thousands of U.S. dollars, except share and per share data)

SITEL Worldwide Corporation

Condensed Consolidating Statement of Comprehensive Income

Three Months EndedSeptember 30, 2012

(in thousands of U.S. dollars)

	Parent			Issuers			Guarantors			Non- Guarantors			Eliminations			Total Consolidated
Revenues	$	—		$	—		$	95,586		$	252,532		$	—		$	348,118
Operating expenses
Costs of services (exclusive of depreciation and amortization shown below)	—			—			56,278			168,245			—			224,523
Selling, general, and administrative expenses (exclusive of depreciation and amortization shown below)	5,752			33			20,702			63,043			—			89,530
Depreciation and amortization of property and equipment	168			—			2,427			6,063			—			8,658
Amortization of intangible assets	—			—			—			1,628			—			1,628
Restructuring and exit charges	2			—			591			3,554			—			4,147
Loss (gain) on foreign currency transactions	188			(880		)	(1,226		)	803			—			(1,115		)
Other, net	(319		)	25			(1		)	1,229			—			934
Operating (loss) income	(5,791		)	822			16,815			7,967			—			19,813
Interest and other financing costs, net	349			20,603			534			622			—			22,108
Equity in earnings of subsidiaries	(6,473		)	(25,954		)	(6,117		)	—			38,544			—
Income (loss) before income taxes	333			6,173			22,398			7,345			(38,544		)	(2,295		)
Income tax provision (benefit)	90			—			(3,556		)	928			—			(2,538		)
Net income (loss)	243			6,173			25,954			6,417			(38,544		)	243
Other comprehensive income
Foreign currency translation adjustments	2,648			—			714			3,120			(3,834		)	2,648
Unrealized loss on derivative valuation, net of tax of $3,237	(474		)	—			(21		)	(453		)	474			(474		)
Unrecognized pension loss, net of tax of $0	(117		)	—			—			(118		)	118			(117		)
Comprehensive income	$	2,300		$	6,173		$	26,647		$	8,966		$	(41,786	)	$	2,300

27

SITEL Worldwide Corporation

Notes to Condensed Consolidated Financial Statements (Continued)

(Unaudited)

(in thousands of U.S. dollars, except share and per share data)

SITEL Worldwide Corporation

Condensed Consolidating Statement of Comprehensive (Loss) Income

Nine Months EndedSeptember 30, 2012

(in thousands of U.S. dollars)

	Parent			Issuers			Guarantors			Non- Guarantors			Eliminations			Total Consolidated
Revenues	$	—		$	—		$	282,200		$	776,809		$	—		$	1,059,009
Operating expenses
Costs of services (exclusive of depreciation and amortization shown below)	—			—			168,955			521,692			—			690,647
Selling, general, and administrative expenses (exclusive of depreciation and amortization shown below)	19,454			142			61,972			193,929			—			275,497
Depreciation and amortization of property and equipment	514			—			7,255			17,350			—			25,119
Amortization of intangible assets	—			—			222			5,200			—			5,422
Restructuring and exit charges	2			—			1,215			8,342			—			9,559
(Gain) loss on foreign currency transactions	(47		)	(552		)	516			3,786			—			3,703
Other, net	(405		)	24			—			2,226			—			1,845
Operating (loss) income	(19,518		)	386			42,065			24,284			—			47,217
Interest and other financing costs, net	1,635			55,653			1,597			4,850			—			63,735
Equity in earnings of subsidiaries	(3,343		)	(57,191		)	(14,173		)	—			74,707			—
(Loss) income before income taxes	(17,810		)	1,924			54,641			19,434			(74,707		)	(16,518		)
Income tax provision (benefit)	327			—			(2,550		)	3,842			—			1,619
Net (loss) income	(18,137		)	1,924			57,191			15,592			(74,707		)	(18,137		)
Other comprehensive (loss) income
Foreign currency translation adjustments	2,561			—			71			3,601			(3,672		)	2,561
Unrealized gain (loss) on derivative valuation, net of tax of $3,237	4,318			—			4,856			(538		)	(4,318		)	4,318
Unrecognized pension loss, net of tax of $0	(342		)	—			—			(343		)	343			(342		)
Comprehensive (loss) income	$	(11,600	)	$	1,924		$	62,118		$	18,312		$	(82,354	)	$	(11,600	)

28

SITEL Worldwide Corporation

Notes to Condensed Consolidated Financial Statements (Continued)

(Unaudited)

(in thousands of U.S. dollars, except share and per share data)

SITEL Worldwide Corporation

Condensed Consolidating Statement of Comprehensive (Loss) Income

Three Months EndedSeptember 30, 2011

(in thousands of U.S. dollars)

	Parent			Issuers			Guarantors			Non- Guarantors			Eliminations			Total Consolidated
Revenues	$	—		$	—		$	89,446		$	269,671		$	—		$	359,117
Operating expenses
Costs of services (exclusive of depreciation and amortization shown below)	—			—			51,249			180,102			—			231,351
Selling, general, and administrative expenses (exclusive of depreciation and amortization shown below)	7,877			73			20,494			67,870			—			96,314
Depreciation and amortization of property and equipment	117			—			2,342			6,835			—			9,294
Amortization of intangible assets	—			—			723			2,482			—			3,205
Restructuring and exit charges	—			—			2,028			3,619			—			5,647
(Gain) loss on foreign currency transactions	(381		)	4,154			(144		)	(502		)	—			3,127
Other, net	(17		)	—			(471		)	77			—			(411		)
Operating (loss) income	(7,596		)	(4,227		)	13,225			9,188			—			10,590
Interest and other financing (income) costs, net	(8		)	13,143			299			3,299			—			16,733
Equity in earnings of subsidiaries	7,224			(10,269		)	1,568			—			1,477			—
(Loss) income before income taxes	(14,812		)	(7,101		)	11,358			5,889			(1,477		)	(6,143		)
Income tax provision	248			—			1,089			7,580			—			8,917
Net (loss) income	(15,060		)	(7,101		)	10,269			(1,691		)	(1,477		)	(15,060		)
Other comprehensive (loss) income
Foreign currency translation adjustments	(6,139		)	—			(1,221		)	(6,102		)	7,323			(6,139		)
Unrealized (loss) gain on derivative valuation, net of tax of $0	(3,828		)	—			(5,306		)	1,478			3,828			(3,828		)
Unrecognized pension gain, net of tax of $0	30			—			—			30			(30		)	30
Comprehensive (loss) income	$	(24,997	)	$	(7,101	)	$	3,742		$	(6,285	)	$	9,644		$	(24,997	)

29

SITEL Worldwide Corporation

Notes to Condensed Consolidated Financial Statements (Continued)

(Unaudited)

(in thousands of U.S. dollars, except share and per share data)

SITEL Worldwide Corporation

Condensed Consolidating Statement of Comprehensive (Loss) Income

Nine Months EndedSeptember 30, 2011

(in thousands of U.S. dollars)

	Parent			Issuers			Guarantors			Non- Guarantors			Eliminations			Total Consolidated
Revenues	$	—		$	—		$	251,546		$	800,297		$	—		$	1,051,843
Operating expenses
Costs of services (exclusive of depreciation and amortization shown below)	—			—			145,585			537,600			—			683,185
Selling, general, and administrative expenses (exclusive of depreciation and amortization shown below)	21,080			205			57,911			196,300			—			275,496
Depreciation and amortization of property and equipment	178			—			7,002			19,589			—			26,769
Amortization of intangible assets	—			—			2,178			7,886			—			10,064
Restructuring and exit charges	229			—			2,971			11,732			—			14,932
Loss (gain) on foreign currency transactions	155			2,449			613			(2,938		)	—			279
Other, net	134			559			(465		)	506			—			734
Operating (loss) income	(21,776		)	(3,213		)	35,751			29,622			—			40,384
Interest and other financing (income) costs, net	(26		)	39,621			618			9,252			—			49,465
Equity in earnings of subsidiaries	(3,769		)	(45,657		)	(12,349		)	—			61,775			—
(Loss) income before income taxes	(17,981		)	2,823			47,482			20,370			(61,775		)	(9,081		)
Income tax provision (benefit)	454			—			1,825			7,075			—			9,354
Net (loss) income	(18,435		)	2,823			45,657			13,295			(61,775		)	(18,435		)
Other comprehensive (loss) income
Foreign currency translation adjustments	(4,489		)	—			531			(5,669		)	5,138			(4,489		)
Unrealized (loss) gain on derivative valuation, net of tax of $0	(7,978		)	—			(9,112		)	1,134			7,978			(7,978		)
Unrecognized pension gain, net of tax of $0	65			—			—			65			(65		)	65
Comprehensive (loss) income	$	(30,837	)	$	2,823		$	37,076		$	8,825		$	(48,724	)	$	(30,837	)

30

SITEL Worldwide Corporation

Notes to Condensed Consolidated Financial Statements (Continued)

(Unaudited)

(in thousands of U.S. dollars, except share and per share data)

SITEL Worldwide Corporation

Condensed Consolidating Statement of Cash Flows

Nine Months EndedSeptember 30, 2012

(in thousands of U.S. dollars)

	Parent			Issuers			Guarantors			Non- Guarantors			Eliminations			Total Consolidated
Cash flows from operating activities
Net (loss) income	$	(18,137	)	$	1,924		$	57,191		$	15,592		$	(74,707	)	$	(18,137	)
Undistributed equity in earnings of subsidiaries	(3,343		)	(57,191		)	(14,173		)	—			74,707			—
Adjustments to reconcile Net (loss) income to net cash flows relating to operating activities:
Depreciation and amortization (including intangible assets)	514			—			7,477			22,550			—			30,541
Deferred income taxes	—			—			(3,237		)	3,455			—			218
Non-cash derivative activity	—			103			840			474			—			1,417
Amortization of debt issue costs and OID	—			2,549			—			191			—			2,740
Impairment of long-term assets	—			—			—			1,633			—			1,633
Non-cash interest and dividend expense (income)	—			11,029			(76		)	(26		)	—			10,927
Other non-cash items, net	189			—			(2,259		)	(1,103		)	—			(3,173		)
Change in book overdrafts	—			127			(2,252		)	(1,266		)	—			(3,391		)
Changes in working capital, net	20,835			(11,665		)	(30,190		)	16,332			—			(4,688		)
Net cash provided by (used in) operating activities	58			(53,124		)	13,321			57,832			—			18,087
Cash flows from investing activities
Purchases of property and equipment	(58		)	—			(7,163		)	(13,771		)	—			(20,992		)
Proceeds from disposition of property and equipment	—			—			—			265			—			265
Net cash used in investing activities	(58		)	—			(7,163		)	(13,506		)	—			(20,727		)
Cash flows from financing activities
Payments on long-term debt and capital lease obligations	—			(501,568		)	(1,074		)	(64,406		)	—			(567,048		)
Proceeds from long-term debt	—			372,249			—			15,602			—			387,851
Proceeds from issuance of Senior Secured Notes	—			192,000			—			—			—			192,000
Payment of interest rate swap	—			(3,172		)	—			—			—			(3,172		)
Payments of debt issue costs	—			(6,385		)	—			(489		)	—			(6,874		)
Net cash provided by (used in) financing activities	—			53,124			(1,074		)	(49,293		)	—			2,757
Effect of exchange rate on cash and cash equivalents	—			—			—			(432		)	—			(432		)
Net change in cash and cash equivalents	—			—			5,084			(5,399		)	—			(315		)
Cash and cash equivalents
Beginning of period	—			—			—			19,337			—			19,337
End of period	$	—		$	—		$	5,084		$	13,938		$	—		$	19,022

31

SITEL Worldwide Corporation

Notes to Condensed Consolidated Financial Statements (Continued)

(Unaudited)

(in thousands of U.S. dollars, except share and per share data)

SITEL Worldwide Corporation

Condensed Consolidating Statement of Cash Flows

Nine Months EndedSeptember 30, 2011

(in thousands of U.S. dollars)

	Parent			Issuers			Guarantors			Non- Guarantors			Eliminations			Total Consolidated
Cash flows from operating activities
Net (loss) income	$	(18,435	)	$	2,823		$	45,657		$	13,295		$	(61,775	)	$	(18,435	)
Undistributed equity in earnings of subsidiaries	(3,769		)	(45,657		)	(12,349		)	—			61,775			—
Adjustments to reconcile Net (loss) income to net cash flows relating to operating activities:
Depreciation and amortization (including intangible assets)	178			—			9,180			27,475			—			36,833
Deferred income taxes	—			—			—			1,290			—			1,290
Non-cash derivative activity	—			(11,025		)	6,634			8,762			—			4,371
Amortization of debt issue costs and OID	—			1,687			—			148			—			1,835
Non-cash interest and dividend expense (income)	—			8,606			(151		)	943			—			9,398
Other non-cash items, net	141			—			(868		)	(412		)	—			(1,139		)
Change in book overdrafts	—			—			(1,643		)	3			—			(1,640		)
Changes in working capital, net	22,855			25,027			(27,659		)	(51,783		)	—			(31,560		)
Net cash provided by (used in) operating activities	970			(18,539		)	18,801			(279		)	—			953
Cash flows from investing activities
Purchases of property and equipment	(970		)	—			(12,140		)	(17,040		)	—			(30,150		)
Proceeds from disposition of property and equipment	—			—			(3,753		)	4,398			—			645
Net cash used in investing activities	(970		)	—			(15,893		)	(12,642		)	—			(29,505		)
Cash flows from financing activities
Payments on long-term debt and capital lease obligations	—			(383,591		)	(1,345		)	(2,953		)	—			(387,889		)
Proceeds from long-term debt	—			396,066			—			16,312			—			412,378
Payments of debt issue costs	—			(1,716		)	—			(180		)	—			(1,896		)
Net cash provided by (used in) financing activities	—			10,759			(1,345		)	13,179			—			22,593
Effect of exchange rate on cash and cash equivalents	—			—			—			(344		)	—			(344		)
Net change in cash and cash equivalents	—			(7,780		)	1,563			(86		)	—			(6,303		)
Cash and cash equivalents
Beginning of period	—			7,780			—			22,114			—			29,894
End of period	$	—		$	—		$	1,563		$	22,028		$	—		$	23,591

32

SITEL Worldwide Corporation

Notes to Condensed Consolidated Financial Statements (Continued)

(Unaudited)

(in thousands of U.S. dollars, except share and per share data)

14. Subsequent Events

On October 5, 2012, the Company entered into an agreement to repurchase all of the shares of Class C Common Stock, Series B Preferred Stock and Series C Preferred Stock owned by each of JANA Piranha Master Fund, Ltd. (“Piranha”), JANA Nirvana Fund, L.P. and JANA Nirvana Master Fund, L.P. We are currently evaluating the accounting treatment for the stock repurchase, and will record the transaction in the fourth quarter of 2012.

In connection with the above stock repurchase agreement, on October 5, 2012 the Company and Piranha also entered into an amendment to the Class C Stockholders Agreement of SITEL Worldwide Corporation. We filed a Current Report on Form 8-K with the SEC on October 11, 2012 regarding the stock repurchase agreement and amendment. A copy of the amendment is attached as Exhibit 10.1 to the Form 8-K. The descriptions of the material terms of the amendment are qualified in their entirety by reference to such exhibit.

33

ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

(in thousands of U.S. dollars, except share and per share data)

Overview

We are one of the world's largest and most diversified providers of customer care outsourcing services. We offer our clients a wide array of services, including customer service, technical support, customer acquisition, retention and revenue generation services and back office support. The majority of our customer care services are inbound telephonic services, however we believe we are an industry leader in providing services through other expanding communication channels, such as social media, online chat, email and IVR. We serve approximately 260 clients, including over 55 Global Fortune 500^® companies, across a broad range of industry end-markets, comprising technology, financial services, wireless, retail and consumer products, telecommunications, media and entertainment, energy and utilities, internet service providers, travel and transportation, insurance, healthcare and government.

We strive to deliver value to our clients by reducing and variabilizing their operating costs, as well as increasing their revenue through improved customer satisfaction, increased retention and more effective other customer sales and interactions. This value proposition is evidenced by our strong client relationships, with the average tenure of our top 30 clients being approximately seven years. Many of our clients seek providers who offer a complete suite of customer care services tailored to the needs of their particular end-market. Our top ten clients utilize, on average, four of our services. We believe that cross-selling additional services to existing clients provides us with a significant opportunity to grow.

Our worldwide operations are organized geographically and are grouped into two reporting segments: (1) North America, Latin America, and Asia Pacific (“Americas”) and (2) Europe, the Middle East, and Africa (“EMEA”). Each reporting segment performs substantially the same services for clients.

Our global and flexible operating platform is one of the industry's most geographically diverse, with services delivered in 40 languages through a network of over 120 customer contact centers and related facilities located in 25 countries. We have approximately 41,000 employees based in the Americas and approximately 16,000 employees based in EMEA. Our blend of domestic, near-shore and off-shore locations allows us to provide customized client solutions, whether to service customers in a single country or across many different countries at various price points. Our standardized practices and regionalized support functions are designed to achieve consistent, quality service throughout the world.

We reported Revenues of $348,118 for the three months endedSeptember 30, 2012, down3.1%, or $10,999 compared to the same period in 2011. Excluding the unfavorable impact of foreign exchange translation related to the Euro of $22,100 for the third quarter of 2012, Revenues were up $11,101 or 3.1% compared to the third quarter of 2011. Revenues for the first nine months of 2012 were $1,059,009, an increase of 0.7%, or $7,166 compared to the same period in 2011. Excluding the unfavorable impact of foreign exchange translation related to the Euro of $46,300 for the nine months endedSeptember 30, 2012, Revenues increased $53,466 or 5.1%, compared to the first nine months of 2011. We believe the increase is a result of our focus on client satisfaction, additional investment in sales and account management, and performance improvement. Selling, general and administrative expenses increased year-over-year due to higher revenues and investments in infrastructure, sales and account management, and foreign exchange movement. Finally, Operating income in the first nine months of 2012 was $47,217, a 16.9% increase from $40,384 in the first nine months of 2011. The increase in Operating income was primarily driven by decreases in restructuring costs and intangible asset amortization, partially offset by higher foreign exchange losses as compared to the same period in the prior year.

Forward-Looking Statements

This report contains forward-looking statements, as defined in the Private Securities Litigation Reform Act of 1995, which are based on the beliefs and assumptions of our management regarding, among other things, our plans, strategies and prospects, both business and financial. Although we believe that our plans, intentions and expectations reflected in or suggested by these forward-looking statements are reasonable, we cannot assure you that we will achieve or realize these plans, intentions or expectations. Forward-looking statements are inherently subject to risks, uncertainties and assumptions. Generally, statements that are not historical facts, including statements concerning our possible or assumed future actions, business strategies, events or results of operations, are forward-looking statements. These statements may be preceded by, followed by or include the words “believes,” “expects,” “anticipates,” “intends,” “plans,” “estimates” or similar expressions. These statements discuss potential risks and uncertainties; therefore, our actual future results could be materially different than those expressed in our forward-looking statements. We caution you not to place undue reliance on these forward-looking statements. Forward-looking statements speak only as of the date they were made. We do not undertake any obligation to make any revisions to these forward-looking statements to reflect events or circumstances after the date of this report or to reflect the occurrence of

34

MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS (Continued)

(in thousands of U.S. dollars, except share and per share data)

unanticipated events, except as required by law, including the securities laws of the United States and rules and regulations of the SEC. See the discussion in the “Risk Factors” and “Caution Concerning Forward-Looking Statements” sections of the Company’s Annual Report on Form 10-K filed with the SEC on February 22, 2012. All written and oral forward-looking statements attributable to us, or persons acting on our behalf, are expressly qualified in their entirety by the cautionary statements contained in the section entitled “Risk Factors” included in such Annual Report as well as other cautionary statements that are made from time to time in our other SEC filings and public communications. You should evaluate all forward-looking statements made in this report in the context of these risks and uncertainties.

Critical Accounting Policies and Estimates

Our discussion and analysis of results of operations and financial condition are based upon our Condensed Consolidated Financial Statements and the Notes thereto. The preparation of financial statements in conformity with U.S. GAAP requires us to make estimates and judgments that affect the amounts reported in the Condensed Consolidated Financial Statements and Notes thereto. Certain of our accounting policies are considered critical, due to the level of subjectivity and judgment necessary in applying these policies and because the impact of these estimates and assumptions on our financial condition and operating performance may be material. On an ongoing basis, we evaluate our estimates and judgments in these areas based on historic experience and other relevant factors. The estimates as of the date of the financial statements reflect our best judgment giving consideration to all currently available facts and circumstances. We believe our estimates and judgments are reasonable, however, actual results and the timing of the recognition of such amounts could differ from those estimates.

We have used methodologies that are consistent from year to year in all material respects. For details concerning these critical accounting policies and estimates, please refer to the audited Consolidated Financial Statements and the Notes thereto included in the Company’s Annual Report on Form 10-K filed with the SEC on February 22, 2012. Any deviation from these policies or estimates could have a material impact on our Condensed Consolidated Financial Statements.

35

MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS (Continued)

(in thousands of U.S. dollars, except share and per share data)

Results of Operations

Three Months EndedSeptember 30, 2012 Compared to Three Months EndedSeptember 30, 2011

The following discussion should be read in conjunction with the Condensed Consolidated Financial Statements and segment data therein. Results for interim periods may not be indicative of the results for the full years. The table below presents statement of operations data, including the amount and percentage changes for the periods indicated:

	Three Months Ended September 30,						Dollar			Percentage
	2012			2011			Change			Change
Statement of Operations Data:
Revenues:
Americas	$	218,135		$	211,065		$	7,070		3.3	%
EMEA	130,085			147,143			(17,058		)	(11.6	)%
Corporate and other	(102		)	909			(1,011		)	(111.2	)%
Total revenues	348,118			359,117			(10,999		)	(3.1	)%
Operating expenses:
Costs of services:
Americas	134,166			126,694			7,472			5.9	%
EMEA	90,842			103,752			(12,910		)	(12.4	)%
Corporate and other	(485		)	905			(1,390		)	(153.6	)%
Total costs of services	224,523			231,351			(6,828		)	(3.0	)%
Selling, general and administrative expenses:
Americas	51,549			49,294			2,255			4.6	%
EMEA	30,733			36,375			(5,642		)	(15.5	)%
Corporate and other	7,248			10,645			(3,397		)	(31.9	)%
Total selling, general and administrative expenses	89,530			96,314			(6,784		)	(7.0	)%
Depreciation and amortization of property and equipment	8,658			9,294			(636		)	(6.8	)%
Amortization of intangible assets	1,628			3,205			(1,577		)	(49.2	)%
Restructuring and exit charges	4,147			5,647			(1,500		)	(26.6	)%
(Gain) loss on foreign currency transactions	(1,115		)	3,127			(4,242		)	(135.7	)%
Impairment and loss (gain) on disposal of assets	519			(470		)	989			(210.4	)%
Other expense, net	415			59			356			603.4	%
Operating income	19,813			10,590			9,223			87.1	%
Interest and other financing costs, net	22,108			16,733			5,375			32.1	%
Loss before income taxes	(2,295		)	(6,143		)	3,848			(62.6	)%
Income tax (benefit) provision	(2,538		)	8,917			(11,455		)	(128.5	)%
Net income (loss)	$	243		$	(15,060	)	$	15,303		(101.6	)%

Revenues

We reported Revenues of $348,118 for the three months endedSeptember 30, 2012, a decrease of 3.1%, or $10,999 compared to the same period in 2011. Excluding the $22,100 unfavorable impact of foreign exchange translation related to the Euro, of which $15,500 related to EMEA and $6,600 related to the Americas, consolidated Revenues increased$11,101 or 3.1% in the third quarter of 2012 as compared to the third quarter of 2011. Excluding the unfavorable impact of foreign exchange translation, Revenues in the EMEA segment slightly decreased by $1,558 or 1.1% to $145,585 for the three months ended

36

MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS (Continued)

(in thousands of U.S. dollars, except share and per share data)

September 30, 2012 as compared to the same period in 2011. In the Americas, excluding the unfavorable foreign exchange translation impact, Revenues increased$13,670 or 6.5% to $224,735, in the third quarter of 2012 as compared to the three months endedSeptember 30, 2011.

Increases in third quarter Revenues (excluding the impact of foreign exchange translation related to the Euro) were primarily attributable to approximately $6,000 in net growth of existing client campaigns, of which $10,200 related to the Americas region and a decline of $4,200 related to the EMEA region. In addition, revenue from new clients increased $16,300, with $8,700 attributable to the Americas region and $7,600 attributable to the EMEA region. These increases were partially offset by approximately $11,200 of attrition, of which $6,000 related to the Americas region and $5,200 related to the EMEA region.

Costs of Services

Costs of services decreased$6,828 or 3.0% for the three months endedSeptember 30, 2012, as compared to the three months endedSeptember 30, 2011. The $12,910 decrease in EMEA was partially offset by the $7,472increase in the Americas segment. The Costs of services movement for the quarter was in line with the period-over-period changes in segment Revenues. Overall, our Costs of services as a percentage of Revenues of 64.5% for the three months endedSeptember 30, 2012 was consistent with the three months endedSeptember 30, 2011.

Selling, General, and Administrative Expenses

Selling, general, and administrative expenses (“SG&A”) decreased$6,784 or 7.0% for the three months endedSeptember 30, 2012 as compared to the three months endedSeptember 30, 2011.

The Americas segment SG&A expenses increased4.6% for the three months endedSeptember 30, 2012 when compared to the same period in 2011. The increase was driven by higher facilities costs and an investment in sales and account management. SG&A expense in the EMEA segment decreased15.5%, for the third quarter of 2012 as compared to the third quarter of 2011. The decrease was primarily caused by the impact of foreign exchange rate fluctuations related to the Euro. Corporate and other SG&A expense also decreased from the prior year due to the impact of foreign exchange rate fluctuations related to the Euro and cost reduction actions. Overall, SG&A as a percentage of Revenues has decreased110 basis points to 25.7%.

Depreciation and Amortization of Property and Equipment

Depreciation and amortization of property and equipment decreased6.8% for the three months endedSeptember 30, 2012 as compared to the three months endedSeptember 30, 2011. The decrease was primarily the result of asset retirements during the current year, combined with fewer capital expenditures during the first nine months of 2012 as compared to the same period of prior year.

Amortization of Intangible Assets

Amortization of intangible assets decreased 49.2% for the three months endedSeptember 30, 2012 as compared to the three months endedSeptember 30, 2011. The decrease was attributable to customer relationship intangible assets in the Americas becoming fully amortized during the first quarter of 2012.

Restructuring and Exit Charges

We continue to evaluate and assess our operations in an effort to rationalize facility and labor costs, further streamline our operations in order to align resources to support growth, and shift the geographic mix of some of the Company's resources. This evaluation has resulted in restructuring activities and their related charges, as summarized below.

Restructuring and exit charges decreased for the three months endedSeptember 30, 2012 as compared to the three months endedSeptember 30, 2011. Restructuring charges for the third quarter of 2012 included severance costs of $3,471 and site closure costs of $676, which are primarily ongoing lease and other contractual obligations.

During the three months endedSeptember 30, 2012, 199 positions were eliminated, resulting in total restructuring charges of $3,502 and estimated annualized savings of $888. The total costs relating to restructuring activities initiated during 2012 are

37

MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS (Continued)

(in thousands of U.S. dollars, except share and per share data)

expected to be $11,417. These activities are expected to be completed by the end of 2012. The remaining accruals for severance-related activities of $4,019 and facility exit costs of $1 are expected to be paid during the remainder of 2012.

In the third quarter of 2012, we recognized expense of $645 relating to restructuring activities that were initiated in 2011. These activities are expected to be completed by the end of 2016 as the related leases expire, and no significant additional costs are expected to be incurred. The remaining accrual for severance-related activities of $539 is expected to be paid by the end of 2012, and the remaining accrual for facility exit costs of $3,925 is expected to be paid during the remainder of 2012 through the year 2016 as the related leases expire.

(Gain) Loss on Foreign Currency Transactions

We recognized a gain on foreign currency transactions of $1,115 for the three months endedSeptember 30, 2012 as compared to a loss of $3,127 for the three months endedSeptember 30, 2011. The variance is attributable to foreign currency rate fluctuations, mostly related to changes in the U.S. Dollar against the Euro and the British Pound Sterling.

Impairment and Loss (Gain) on Disposal of Assets

We incurred an impairment loss of $519 in three months endedSeptember 30, 2012. The loss was primarily related to impairment charges of $498 on certain annuity contracts in the Americas.

Interest and Other Financing Costs, Net

Interest and other financing costs increased$5,375 for the three months endedSeptember 30, 2012 as compared to the three months endedSeptember 30, 2011. The increase was primarily attributable to non-cash interest expense related to a mark-to-market loss associated with the interest rate swap and interest and debt financing fees related to the Senior Secured Notes. The increase was partially mitigated by lower interest payments associated with the amendment of our interest rate swap and partial pay down of our Term Loans.

Income Tax (Benefit) Provision

Our provision for income taxes decreased from a provision of $8,917 for the three months endedSeptember 30, 2011 to a benefit of $2,538 for the three months endedSeptember 30, 2012. The decrease in tax expense resulted primarily from the valuation allowance established in 2011 on our German subsidiary, resulting in expense of $8,836 recorded in the nine months ended September 30, 2011, while the third quarter of 2012 includes a benefit for intra-period allocations to continuing operations of $3,237.

We consider all income sources, including other comprehensive income, in determining the amount of tax benefit allocated to continuing operations (the "Income Tax Allocation"). During the third quarter, as a result of the Income Tax Allocation, we recorded a non-cash deferred income tax expense of $3,237 against other comprehensive income as a result of year-to-date gains from mark-to-market fluctuations on foreign currency hedges which are designated as accounting hedges in the Condensed Consolidated Statements of Comprehensive Income (Loss) and an offsetting non-cash income tax benefit of $3,237 in continuing operations.

Management will continue to assess our ability to realize the deferred tax benefits in jurisdictions which currently have valuation allowances. There are certain state and foreign jurisdictions where management feels it is necessary to see further evidence of sustained achievement towards financial targets before any valuation allowance can be released with respect to these operations. If such targets can be achieved and sustained throughout 2012, we may release all or a portion of the remaining valuation allowances with respect to these operations as early as the fourth quarter of 2012 or the second quarter of 2013. Such release would result in a benefit to the income tax rate and net income in the period of release.

38

MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS (Continued)

(in thousands of U.S. dollars, except share and per share data)

Nine Months EndedSeptember 30, 2012 Compared to Nine Months EndedSeptember 30, 2011

The following discussion should be read in conjunction with the Condensed Consolidated Financial Statements and segment data therein. Results for interim periods may not be indicative of the results for the full years. The table below presents statement of operations data, including the amount and percentage changes for the periods indicated:

	Nine Months Ended September 30,						Dollar			Percentage
	2012			2011			Change			Change
Statement of Operations Data:
Revenues:
Americas	$	646,455		$	594,549		$	51,906		8.7	%
EMEA	413,055			450,351			(37,296		)	(8.3	)%
Corporate and other	(501		)	6,943			(7,444		)	(107.2	)%
Total revenues	1,059,009			1,051,843			7,166			0.7	%
Operating expenses:
Costs of services:
Americas	400,843			357,421			43,422			12.1	%
EMEA	290,361			320,164			(29,803		)	(9.3	)%
Corporate and other	(557		)	5,600			(6,157		)	(109.9	)%
Total costs of services	690,647			683,185			7,462			1.1	%
Selling, general and administrative expenses:
Americas	152,668			136,741			15,927			11.6	%
EMEA	96,552			108,231			(11,679		)	(10.8	)%
Corporate and other	26,277			30,524			(4,247		)	(13.9	)%
Total selling, general and administrative expenses	275,497			275,496			1			—	%
Depreciation and amortization of property and equipment	25,119			26,769			(1,650		)	(6.2	)%
Amortization of intangible assets	5,422			10,064			(4,642		)	(46.1	)%
Restructuring and exit charges	9,559			14,932			(5,373		)	(36.0	)%
Loss on foreign currency transactions	3,703			279			3,424			1,227.2	%
Impairment and loss (gain) on disposal of assets	1,510			(95		)	1,605			(1,689.5	)%
Other expense, net	335			829			(494		)	(59.6	)%
Operating income	47,217			40,384			6,833			16.9	%
Interest and other financing costs, net	63,735			49,465			14,270			28.8	%
Loss before income taxes	(16,518		)	(9,081		)	(7,437		)	81.9	%
Income tax provision	1,619			9,354			(7,735		)	(82.7	)%
Net loss	$	(18,137	)	$	(18,435	)	$	298		(1.6	)%

Revenues

We reported Revenues of $1,059,009 for the first nine months of 2012, an increase of 0.7%, or $7,166, compared to the same period in 2011. Excluding the $46,300 impact of foreign exchange translation related to the Euro, of which $35,100 related to EMEA and $11,200 related to the Americas, consolidated Revenues increased$53,466 or 5.1% for the nine months endedSeptember 30, 2012 as compared to the first nine months of 2011. Excluding the unfavorable impact of foreign exchange translation, Revenues in the EMEA segment slightly decreased$2,196 or 0.5% to $448,155 for the nine months endedSeptember 30, 2012 as compared to the same period in 2011. In the Americas, excluding the unfavorable foreign exchange

39

MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS (Continued)

(in thousands of U.S. dollars, except share and per share data)

translation impact, Revenues increased$63,106 or 10.6% to $657,655 for the nine months endedSeptember 30, 2012, as compared to the first nine months of 2011. Corporate and other Revenues decreased$7,444 for first nine months of 2012 compared to the same period of 2011.

Increases in Revenues (excluding the impact of foreign exchange translation related to the Euro) during the first nine months of 2012 were primarily attributable to approximately $31,300 in net growth of existing client campaigns, of which $39,300 of the increase related to the Americas region and a decline of $8,000 related to the EMEA region. In addition, revenue from new clients increased $52,800, with $30,600 of the increase attributable to the Americas region and $22,200 attributable to the EMEA region. These increases were partially offset by approximately $30,600 of attrition, of which $13,000 related to the Americas region and $17,600 related to the EMEA region.

Costs of Services

Costs of services increased$7,462 or 1.1% to $690,647 for the nine months endedSeptember 30, 2012, as compared to the nine months endedSeptember 30, 2011. Of the increase, $43,422 was attributable to the Americas, partially offset by decreases of $29,803 in EMEA and $6,157 in Corporate and other. In the Americas, Costs of services increases for the first nine months of 2012 were proportionately higher than the increase in Revenues primarily due to unfavorable foreign exchange movement related to the weakening of the United States Dollar against the Philippine Peso and isolated performance issues. Overall, our Costs of services as a percentage of Revenues of 65.2% for the nine months ended September 30, 2012 was consistent with the first nine months of 2011.

Selling, General, and Administrative Expenses

Our consolidated Selling, general, and administrative expenses (“SG&A”) for the nine months endedSeptember 30, 2012 was consistent with the nine months endedSeptember 30, 2011.

The EMEA segment reported a $11,679 or 10.8%decrease in SG&A for the nine months endedSeptember 30, 2011 as compared the same period in 2011, which was primarily caused by the impact of foreign exchange rate fluctuations related to the Euro. SG&A in the Americas increased$15,927 or 11.6% in the first nine months of 2012 compared to the first nine months of 2011. The increase was primarily driven by a combination of higher Revenues, higher facilities costs, and an investment in sales and account management. Corporate and other SG&A decreased$4,247, or 13.9% for the nine months endedSeptember 30, 2012September 30, 2011 compared to the nine months endedSeptember 30, 2011.

Depreciation and Amortization of Property and Equipment

Depreciation and amortization of property and equipment decreased6.2% for the nine months endedSeptember 30, 2012 as compared to the nine months endedSeptember 30, 2011. The decrease was primarily the result of asset retirements during the current year, combined with fewer capital expenditures in the first nine months of 2012 as compared to the same period of the prior year.

Amortization of Intangible Assets

Amortization of intangible assets decreased46.1% for the nine months endedSeptember 30, 2012 as compared to $10,064 for the nine months endedSeptember 30, 2011. The decrease was attributable to customer relationship intangible assets in the Americas becoming fully amortized during the first quarter of 2012.

Restructuring and Exit Charges

We continue to evaluate and assess our operations in an effort to rationalize facility and labor costs, further streamline our operations in order to align resources to support growth, and shift the geographic mix of some of the Company's resources. This evaluation has resulted in restructuring activities and their related charges, as summarized below.

Restructuring and exit charges decreased for the nine months endedSeptember 30, 2012 as compared to the same period in 2011. Restructuring charges for the first nine months of 2012 included severance costs of $8,123 and site closure costs of $1,436, which are primarily related to ongoing lease and other contractual obligations.

40

MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS (Continued)

(in thousands of U.S. dollars, except share and per share data)

During the nine months endedSeptember 30, 2012, 678 positions were eliminated, resulting in total restructuring charges of $7,415 and estimated annualized savings of $6,212. Total costs relating to restructuring activities initiated in 2012 are expected to be $11,417, and such activities are expected to be completed by the end of 2012. The remaining accruals for severance-related activities of $4,019 and facility exit costs of $1 are expected to be paid during the remainder of 2012.

During the nine months endedSeptember 30, 2012, we recognized expense of $2,144 relating to restructuring activities that were initiated in 2011. These activities are expected to be completed by the end of 2016 as the related leases expire, and no significant additional costs are expected to be incurred. The remaining accrual for severance-related activities of $539 is expected to be paid by the end of 2012. The remaining accrual for facility exit costs of $3,925 is expected to be paid during the remainder of 2012 through the year 2016 as the related leases expire.

Loss on Foreign Currency Transactions

We recognized a loss on foreign currency transactions of $3,703 for the nine months endedSeptember 30, 2012 as compared to a loss of $279 for the nine months endedSeptember 30, 2011. The loss primarily related to the weakening of the Euro against the U.S. Dollar and the British Pound Sterling.

Impairment and Loss (Gain) on Disposal of Assets

Impairment and loss on disposal of assets was $1,510 for the nine months endedSeptember 30, 2012. The loss was primarily related to impairment charges of $1,633 recognized during the first and third quarters of 2012 on certain of the Company's annuity contracts located in the Americas.

Interest and Other Financing Costs, Net

Interest and other financing costs increased$14,270 for the nine months endedSeptember 30, 2012 as compared to the nine months endedSeptember 30, 2011. The increase was primarily attributable to an increase in non-cash interest expense related to a mark-to-market loss associated with the interest rate swap and an increase in interest and debt financing fees related to the Senior Secured Notes. These increases were partially mitigated by lower interest payments associated with the amendment of our interest rate swap and the partial pay down of our Term Loans.

Income Tax Provision

Our provision for income taxes decreased from $9,354 for the nine months endedSeptember 30, 2011 to $1,619 for the nine months endedSeptember 30, 2012. The decrease in tax expense resulted primarily from the release of a valuation allowance on the deferred tax assets of our Australian subsidiary during the first quarter of 2011, resulting in a benefit of $6,132, offset by the valuation allowance established on our German subsidiary, resulting in expense of $8,836; while the third quarter of 2012 includes a benefit for intra-period allocations to continuing operations of $3,237, a greater benefit resulting from the release of tax reserves related to certain foreign income tax matters of $1,065, and the favorable impact of tax treaties of $1,548 when compared to the nine months endedSeptember 30, 2011. 

We consider all income sources, including other comprehensive income, in determining the amount of tax benefit allocated to continuing operations (the "Income Tax Allocation"). During the third quarter, as a result of the Income Tax Allocation, we recorded a non-cash deferred income tax expense of $3,237 against other comprehensive income as a result of year-to-date gains from mark-to-market fluctuations on foreign currency hedges which are designated as accounting hedges in the Condensed Consolidated Statements of Comprehensive Income (Loss) and an offsetting non-cash income tax benefit of $3,237 in continuing operations.

Management will continue to assess the Company’s ability to realize the deferred tax benefits in jurisdictions which currently have valuation allowances. There are certain state and foreign jurisdictions where management feels it is necessary to see further evidence of sustained achievement towards financial targets before any valuation allowance can be released with respect to these operations. If such targets can be achieved and sustained throughout 2012, we may release all or a portion of the remaining valuation allowances with respect to these operations as early as the fourth quarter of 2012 or the second quarter of 2013. Such releases would result in a benefit to the income tax rate and net income in the period of release.

41

MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS (Continued)

(in thousands of U.S. dollars, except share and per share data)

Client Concentration

Our ten largest clients represented approximately 36.1% and 36.4%, respectively, of our revenues for the three and nine months endedSeptember 30, 2012, as compared to 38.0% and 37.6%, respectively, for the comparable periods in 2011. No client accounted for more than 10% of our total revenues during these periods.

Liquidity and Capital Resources

We manage a centralized global treasury function in the United States with a particular focus on concentrating and safeguarding our global cash and cash equivalent reserves. While we generally prefer to hold U.S. dollars, we maintain adequate cash in the functional currency of our foreign subsidiaries to support local operating costs. We protect our cash reserves by maintaining sound cash management practices, relationships with reputable banking partners and highly liquid investments. We continuously review our assertion for indefinitely reinvested earnings in line with our global cash strategy. Based on forecasted cash needs, no changes to our assertion are necessary at this time.

Our principal sources of liquidity have been cash provided by operating activities, borrowings under our Senior Secured Credit Facility and proceeds from our issuance of our Senior Secured Notes, Senior Notes and equity. We expect that these will continue to be our principal sources of cash in the future. Our principal uses of cash have included debt service, capital expenditures and the financing of working capital. We expect that these will continue to be our principal uses of cash in the future.

Subject to a decline in our operating performance (which would adversely affect the availability of funds), we believe that cash generated from operations, existing cash balances, and borrowings under our Senior Secured Credit Facility or other financing arrangements including the recent issuance of our Senior Secured Notes will be sufficient to meet working capital requirements, anticipated capital expenditures and scheduled debt servicing payments.

The amount of capital required over the next 12 months will also depend on our levels of investment in infrastructure necessary to maintain, upgrade or replace existing assets or to develop new customer contact centers. Our working capital and capital expenditure requirements could also increase materially in the event of acquisitions or joint ventures, among other factors. These factors could require that we raise additional capital through future debt or equity financing or reduce certain capital and other expenditures.

We expect our operations to continue to require capital expenditures consistent with 2011 to support the growth of our business. We expect to continue to finance equipment purchases through cash generated from operations, our Senior Secured Credit Facility, Senior Secured Notes and Senior Notes, and our ability to acquire equipment through operating and capital lease obligations with various equipment vendors and lending institutions.

Cash Flows

Nine Months EndedSeptember 30, 2012 Compared to Nine Months EndedSeptember 30, 2011

The following summarizes our primary sources and uses of cash in the periods presented (in thousands):

							Increase
	Nine Months Ended September 30,						(Decrease) to
							Net Cash Flow
	2012			2011			Amount
Cash provided by (used in):
Operating activities	$	18,087		$	953		$	17,134
Investing activities	(20,727		)	(29,505		)	(8,778		)
Financing activities	2,757			22,593			(19,836		)

Operating Activities.    We generated cash from operations of $18,087 during the nine months endedSeptember 30, 2012, a $17,134increase compared to the same period in 2011. The period-over-period increase was primarily driven by changes in

42

MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS (Continued)

(in thousands of U.S. dollars, except share and per share data)

operating working capital. We paid less cash for restructuring, taxes, and interest during the nine months endedSeptember 30, 2012, which led the working capital changes.

Investing Activities.    Cash used in investing activities was $20,727 during the nine months endedSeptember 30, 2012 compared to $29,505 during the comparable period in 2011. The $8,778decrease was the result of a decline in property and equipment purchases during the first nine months of 2012, as compared to the first nine months of 2011.

Financing Activities.    Cash provided by financing activities was $2,757 during the nine months endedSeptember 30, 2012 compared to $22,593 during the same period in 2011. The $19,836decrease was driven by a pay down of our Revolvers and Term Loans during the nine months endedSeptember 30, 2012, which was partially offset by proceeds received from the issuance of our Senior Secured Notes during the second quarter of 2012.

Cash Position, Working Capital and Indebtedness

As of September 30, 2012, our total Cash and cash equivalents were $19,022 and we had total indebtedness of $717,386. Working capital (defined as current assets (excluding Cash and cash equivalents) less current liabilities (excluding current portion of long-term debt)) was $118,617 at September 30, 2012, compared to $107,482 at December 31, 2011, an increase of $11,135.

Contractual Obligations and Commercial Commitments

Senior Secured Notes

On April 20, 2012, SITEL, LLC and SITEL Finance Corp. (together with SITEL, LLC, the “Issuers”) completed the issuance of $200 million in aggregate principal amount of 11% Senior Secured Notes due 2017, at an issue price equal to 96% of their face value. The Senior Secured Notes mature on August 1, 2017 and bear interest at a rate of 11% per annum, payable semi-annually on February 1 and August 1 of each year, beginning on August 1, 2012.

The Company may redeem the Senior Secured Notes at its option, in whole or part, at any time prior to August 1, 2014, at a price equal to 100% of the principal amount of the Senior Secured Notes redeemed plus accrued and unpaid interest to the redemption date and plus an applicable premium. The Company may redeem the Senior Secured Notes, in whole or in part, on or after August 1, 2014, at the redemption prices set forth in the indenture plus accrued and unpaid interest to the redemption date. At any time on or before August 1 2014, the Company may choose to redeem up to 35% of the aggregate principal amount of the Senior Secured Notes at a redemption price equal to 111% of the principal amount thereof, plus accrued and unpaid interest to the redemption date, with the net proceeds of one or more equity offerings.

The Indenture governing the Senior Secured Notes contains customary covenants and restrictions that limit the Company’s ability and the ability of its restricted subsidiaries to, among other things: (i) incur additional indebtedness; (ii) pay dividends on or make distributions in respect of capital stock or make certain other restricted payments or investments; (iii) enter into agreements that restrict distributions from restricted subsidiaries; (iv) sell or otherwise dispose of assets, including capital stock of restricted subsidiaries; (v) enter into transactions with affiliates; (vi) create or incur liens; and (vii) merge, consolidate or sell substantially all of the Company’s assets. The Indenture also provides for customary events of default.

Senior Notes

On March 18, 2010, SITEL, LLC and Sitel Finance Corp. issued the 11.5% Senior Notes due April 1, 2018 having an aggregate principal amount of $300,000 with an original issuance discount of $7,600. The Senior Notes are general unsecured obligations of the Company and are senior in right of payment to all existing and future indebtedness, if any, that is by its terms expressly subordinated to the Senior Notes. The Senior Notes are guaranteed by the Company and its domestic subsidiaries and will mature on April 1, 2018. Interest accrues on the Senior Notes at a rate of 11.50% annually, and is payable semi-annually in arrears on April 1 and October 1. Proceeds from the Senior Notes offering were used to pay down approximately $231,600 of the Term Loans and 100% of the outstanding balance on the Revolvers, both of which are discussed further below.

The Company is not required to make mandatory redemptions or sinking fund payments with respect to the Senior Notes; however, at any time prior to April 1, 2013, the Issuers may, on any one or more occasions, redeem up to 35% of the aggregate principal amount of Senior Notes with the net proceeds of certain equity offerings at 111.50%. Prior to April 1, 2014, the Senior Notes may be redeemed in part or in full at a redemption price equal to 100% of the principal amount of the Senior Notes, plus a make-whole premium calculated in accordance with the indenture governing the Senior Notes and accrued and unpaid interest. On or after April 1, 2014, the Senior Notes may be redeemed in part or in full at the following percentages of the

43

MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS (Continued)

(in thousands of U.S. dollars, except share and per share data)

outstanding principal amount prepaid: 105.750% prior to April 1, 2015; 102.875% on or after April 1, 2015, but prior to April 1, 2016; and 100% on or after April 1, 2016.

The indenture governing the Senior Notes contains customary covenants and restrictions on the activities of SITEL, LLC, Sitel Finance Corp. and SITEL, LLC's restricted subsidiaries, including, but not limited to, the incurrence of additional indebtedness; dividends or distributions in respect of capital stock or certain other restricted payments or investments; entering into agreements that restrict distributions from restricted subsidiaries; the sale or disposal of assets, including capital stock of restricted subsidiaries; transactions with affiliates; the incurrence of liens; and mergers, consolidations or the sale of substantially all of SITEL, LLC's assets. Certain of these covenants will be suspended if the Senior Notes are assigned an investment grade rating by both Standard & Poor's Rating Services and Moody's Investor Service, Inc. and no default has occurred or is continuing. If either rating on the Senior Notes should subsequently decline to below investment grade, the suspended covenants will be reinstated.

2007 Senior Secured Credit Facility

Overview

On January 30, 2007, we entered into the Senior Secured Credit Facility among a syndicate of banks with Goldman Sachs Credit Partners L.P. as joint lead arranger, joint bookrunner, administrative agent and collateral agent and GE Capital Markets, Inc. as joint lead arranger and joint bookrunner. The Senior Secured Credit Facility originally provided for total available borrowings in an aggregate principal amount of approximately $760,000, which includes $85,000 of Revolvers maturing on January 30, 2013, consisting of a $50,000 U.S. revolver, a $7,000 Canadian revolver (made available in Canadian dollars) and a $28,000 U.K. revolver (made available in Euro and British pound sterling), and $675,000 of Term Loans maturing on January 30, 2017, consisting of a $550,000 U.S. term loan, a € 51,400 Euro term loan, and a £30,000 British pound sterling term loan. SITEL, LLC is the borrower under the U.S. term loan and the U.S. revolver, ClientLogic Holding Limited is the borrower under the Euro term loan, the British pound sterling term loan and the U.K. revolver, and Sitel Canada Corporation (formerly known as ClientLogic Canada Corporation) is the borrower under the Canadian revolver. We used the proceeds from the Senior Secured Credit Facility to repay our August 2006 credit facility and to fund recent acquisitions, including the acquisition of Legacy SITEL on January 30, 2007.

As of September 30, 2012, we had an aggregate of $225,346 of outstanding indebtedness under our Senior Secured Credit Facility, which consisted of $225,346 of Term Loans and $0 of Revolvers. Our Term Loans consisted of $177,973 outstanding on the U.S. term loan, $28,364 outstanding on the Euro term loan, and $19,009 outstanding on the British pound sterling term loan. In addition, we had outstanding letters of credit of $1,156 as of that date. As of September 30, 2012, we had $83,844 available for additional borrowings under our Revolvers.

First Amendment

On December 9, 2008, we entered into the first amendment to our Senior Secured Credit Facility (the “First Amendment”) which, among other matters, modified applicable interest rates, certain negative covenants, and financial covenant thresholds. In addition, the First Amendment permitted us to offer to purchase the outstanding Term Loans at a discount to par using a portion of the net proceeds we received from the sales of our series C preferred stock we completed in 2008. We received approximately $29,600 through the issuance of series C preferred stock which was a condition to entering into the First Amendment. As required under the First Amendment, we offered to purchase Term Loans under the Senior Secured Credit Facility, and in December 2008, we purchased approximately $27,000 of outstanding principal under the Term Loans for approximately $15,000, which Term Loans were subsequently cancelled and retired.

Second Amendment

In April 2009, we entered into the second amendment to the Senior Secured Credit Facility which effected a technical amendment clarifying certain terms governing minimum borrowing amounts under certain interest rates including LIBOR.

44

MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS (Continued)

(in thousands of U.S. dollars, except share and per share data)

Third Amendment

In February 2010, we entered into the third amendment to the Senior Secured Credit Facility (the “Third Amendment”) to, among other things, permit the issuance of the Senior Notes, improve the terms of mandatory prepayment requirements, and modify our leverage covenant and interest coverage covenant.

Fourth Amendment

During the second quarter of 2011, we entered into the fourth amendment to the Senior Secured Credit Facility (the "Fourth Amendment") to, among other things, allow flexibility to refinance or prepay the non-extended portions of the Term Loans prior to the extended portions, and to refinance, extend or replace the Revolvers and Term Loans; and modify our leverage covenant and interest coverage covenant.

Fifth Amendment

In April 2012, we entered into the fifth amendment to the Senior Secured Credit Facility (the "Fifth Amendment") which allowed for the issuance and sale of the Senior Secured Notes, modified our leverage covenant and interest coverage covenant and changed the currency mix of our lenders' revolver commitments.

Interest

As of September 30, 2012, the Term Loans mature in January 2017. All Term Loans amortize in equal quarterly installments in an aggregate annual amount equal to 0.25% of the original principal amount with the balance payable at maturity. Payments on the principal amount have exceeded the cumulative amortization schedule, thus no amount is due until maturity. Interest on the U.S. term loan is based, at our option, on LIBOR plus the applicable margin of 6.75% or the higher of (i) the federal funds rate plus 0.50% or (ii) the banks' prime rate, plus the applicable margin of 5.75%. Interest on the Euro term loan is based on EURIBOR plus the applicable margin of 6.75%. Interest on the British pound sterling term loan is based on LIBOR plus the applicable margin of 6.75%. We have an interest rate swap agreement for the notional amount of $350,000 against our Term Loans that was based on a rate of 4.91% versus three month LIBOR for the first nine months of 2011. In November 2011, we amended our interest rate swap agreement to reduce the rate to 2.315% effective September 30, 2011, and to reduce the notional amount to $175,000 as of March 31, 2012.

As of September 30, 2012, the non-extended Revolvers mature in January 2013, and the extended Revolvers mature in January 2016. A commitment fee is payable quarterly at 0.50% per annum of the undrawn portion of the Revolvers. Interest on the non-extended U.S. revolver is based, at our option, on LIBOR plus the applicable margin of 5.50%, or the higher of the federal funds rate plus 0.50% or the prime rate plus the applicable margin of 4.50%. Interest on the extended portion of the U.S. revolver is based, at our option, on LIBOR plus the applicable margin of 6.75%, or the higher of the federal funds rate plus 0.50% or the prime rate plus the applicable margin of 5.75%. Interest on the Canadian revolver is based, at our option, on the Canadian banker's acceptance rate plus the applicable margin of 6.75%, or the higher of the one month BA Rate plus 0.75% or the Canadian prime rate plus the applicable margin of 5.75%.

At September 30, 2012, including the impact of our interest rate swap, the weighted average interest rate on the Term Loans was 9.12%. At September 30, 2012, the weighted average rate on the Revolvers was 8.62%. Specified interest rates for the Euro term loan are as described in the Senior Secured Credit Facility.

Covenants

We are required under the terms of the Senior Secured Credit Facility to maintain certain financial covenants. Specifically, the Senior Secured Credit Facility requires us to comply with the following financial covenants on a quarterly and annual basis:

Senior Secured Leverage Ratio.    The senior secured leverage ratio is the ratio of our total funded debt that is secured by a lien on any of our assets or equity interests or any of our subsidiaries to our Adjusted EBITDA (as defined in the amended Senior Secured Credit Facility) for each period of four consecutive quarters ending during the term of the Senior Secured Credit Facility.

Minimum Interest Coverage Ratio.    The minimum interest coverage ratio is the ratio of Adjusted EBITDA to cash interest expense (net of interest income) for each period of four consecutive quarters ending during the term of the Senior Secured Credit Facility.

45

MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS (Continued)

(in thousands of U.S. dollars, except share and per share data)

Maximum Capital Expenditures.    The maximum capital expenditures covenant in our Senior Secured Credit Facility limits our annual capital spending, cash restructuring in excess of $10,000 and our acquisition expenses in excess of $10,000 to a pre-established limit each year and allows for carryover of unused spend.

The Senior Secured Credit Facility also contains customary affirmative and negative covenants such as restricting certain corporate actions, including asset dispositions, acquisitions, the payment of dividends, changes of control, the incurrence of indebtedness, providing financing and investments and transactions with affiliates.

We were in compliance with all debt covenants under the Senior Secured Credit Facility as of September 30, 2012. We believe that we will continue to be in compliance with restrictive covenants in our Senior Secured Credit Facility throughout 2012.

Off-Balance Sheet Arrangements

Our off-balance sheet arrangements primarily consist of our operating leases and standby letters of credit. We lease property and equipment under non-cancelable operating lease arrangements with initial or remaining lease terms in excess of one year. At September 30, 2012, the future lease commitments relating to our operating leases were $138,797. We utilize standby letters of credit to support primarily workers’ compensation policy requirements and certain operating leases. These obligations will expire at various dates through September 13, 2013, and are renewed as required. The outstanding commitment on these obligations at September 30, 2012 was $1,156.

46

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

See “Management’s Discussion and Analysis of Financial Condition and Results of Operations—Quantitative and Qualitative Disclosures About Market Risks” in the Company’s Annual Report on Form 10-K filed with the SEC on February 22, 2012. As of September 30, 2012, there has been no material change in this information.

ITEM 4. CONTROLS AND PROCEDURES

We carried out an evaluation required by the Securities Exchange Act of 1934, as amended (the “1934 Act”), under the supervision and with the participation of our principal executive officer and principal financial officer, of the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Rule 13a-15(e) and 15d-15(e) under the 1934 Act) as of September 30, 2012. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the 1934 Act is accumulated and communicated to the issuer’s management, including its principal executive and principal financial officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure. Based on this evaluation, our principal executive officer and principal financial officer concluded that, as of September 30, 2012, our disclosure controls and procedures were effective to ensure that information required to be disclosed by us in the reports that we file or submit under the 1934 Act is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission’s rules and forms.

There have been no changes in our internal control over financial reporting during the three months endedSeptember 30, 2012 that have materially affected or are reasonably likely to materially affect our internal control over financial reporting.

47

PART II. OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

See Note 9 “Commitments and Contingencies” to the accompanying unaudited interim Condensed Consolidated Financial Statements.

ITEM 1A. RISK FACTORS

For a detailed discussion of the risks and uncertainties associated with our business see “Risk Factors” in the Company’s Annual Report on Form 10-K filed with the SEC on February 22, 2012. Except as set forth below, there have been no material changes to these risk factors since that report.

We are exposed to exchange rate fluctuations in the international markets in which we operate. A movement in the value of any of these currencies relative to the U.S. dollar could reduce profits from certain client contracts that may be adversely impacted by foreign currency risk.

We conduct operations in many areas of the world involving transactions denominated in a variety of functional currencies, which are other than our reporting currency. We are subject to currency exchange rate risk to the extent that our costs may be denominated in currencies other than those in which we earn and report revenues and vice versa. As a consequence, movements in exchange rates could cause our expenses to fluctuate, affecting our profitability and cash flows. In addition, since our financial statements are denominated in U.S. dollars, changes in currency exchange rates between the U.S. dollar and our various functional currencies have had, and will continue to have, an impact on our earnings.

We also face risks arising from the imposition of exchange controls and currency devaluations. Exchange controls may limit our ability to convert foreign currencies into U.S. dollars or to remit dividends and other payments by our foreign subsidiaries or businesses located in or conducted within a country imposing controls. Currency devaluations result in a diminished value of funds denominated in the currency of the country instituting the devaluation. Actions of this nature, if they occur or continue for significant periods of time, could have an adverse effect on our results of operations and financial condition in any given period.

Our reporting currency is the U.S. dollar. Gains and losses from the re-measurement of assets and liabilities that are receivable or payable in a currency other than functional currency are included in the consolidated statements of operations. The re-measurement has caused the U.S. dollar value of our international results of operations to vary with exchange rate fluctuations, and the U.S. dollar value of our international results of operations will continue to vary with exchange rate fluctuations.

A fluctuation in the value of any of these currencies relative to the U.S. dollar could reduce our profits from non-U.S. operations and the translated value of the net assets of our non-U.S. operations when reported in U.S. dollars in our financial statements. This could have a negative impact on our business, financial condition or results of operations as reported in U.S. dollars. In addition, fluctuations in currencies relative to currencies in which the earnings are generated may make it more difficult to perform period-to-period comparisons of our reported results of operations.

We anticipate that there will be instances in which costs and revenues will not be exactly matched with respect to currency denomination. As a result, to the extent we expand geographically, we expect that increasing portions of our revenues, costs, assets and liabilities will be subject to fluctuations in foreign currency valuations.

Although we have historically entered into hedging transactions to reduce our exposure to this type of currency exchange risk with respect to certain, but not all, currency pairings, such transactions typically cover only 12 to 18 months forward and as such cannot eliminate all of the risks or potential negative impact on earnings or net assets associated with currency fluctuations, and there is no assurance we will hedge, or be able to hedge, these risks in the future. Further, the markets in which we operate could restrict the removal or conversion of the local or foreign currency, resulting in our inability to hedge against these risks.

Some of our employees are affiliated with organized labor groups, and we could face work disruptions due to strikes, slowdowns or other labor disputes.

Some of our employees are affiliated with organized labor groups, such as works councils and unions. Most of our employees affiliated with organized labor groups are located in EMEA or Latin American countries. Although our management believes that our relationship with our union employees is good, we cannot ensure that we will never experience a labor disruption. Such disruptions could occur in response to our actions but could also be due to the actions of other union employers. Significant labor disruptions could adversely affect our ability to provide acceptable levels of service to our customers, which could result in customer dissatisfaction and a loss of business.

48

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

None.

ITEM 5. OTHER INFORMATION

On November 2, 2012, the Company amended and restated the operating agreement of its subsidiary, SITEL, LLC, effective retroactively to October 31, 2012, to make minor clarifying changes. The amended and restated operating agreement is attached as Exhibit 3.1 to this Quarterly Report on Form 10-Q and is incorporated by reference herein.

ITEM 6. EXHIBITS

a) Exhibits

Exhibit
Number
3.1	Amended and Restated Limited Liability Company Agreement of SITEL, LLC
31.1	Certification of Chief Executive Officer Pursuant to Rule 15d-14(a) under the Securities Exchange Act of 1934
31.2	Certification of Chief Financial Officer Pursuant to Rule 15d-14(a) under the Securities Exchange Act of 1934
32.1	Certification of Chief Executive Officer Pursuant to 18 U.S.C. 1350
32.2	Certification of Chief Financial Officer Pursuant to 18 U.S.C. 1350
101.INS	XBRL Instance Document
101.SCH	XBRL Taxonomy Extension Schema Document
101.CAL	XBRL Taxonomy Extension Calculation Linkbase Document
101.DEF	XBRL Taxonomy Extension Definition Linkbase Document
101.LAB	XBRL Taxonomy Extension Label Linkbase Document
101.PRE	XBRL Taxonomy Extension Presentation Linkbase Document

49

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

SITEL Worldwide Corporation

Date:	November 6, 2012	By:	/s/ Patrick Tolbert
			Name:	Patrick Tolbert
			Title:	Chief Operating and Financial Officer and Director
				(Duly authorized officer and principal financial officer)

50

EX-3.1

Exhibit 3.1

AMENDED AND RESTATED LIMITED LIABILITY COMPANY AGREEMENT

OF

SITEL, LLC

THIS AMENDED AND RESTATED LIMITED LIABILITY COMPANY AGREEMENT (this “Agreement”) of SITEL, LLC (the “Company”) is made and entered into to be effective for all purposes as of October 31, 2012, by SITEL WORLDWIDE CORPORATION, a Delaware corporation (“Sitel”), and such other persons as may from time to time be admitted as members of the Company in accordance with the terms of this Agreement and the Delaware Act (as defined herein). As used in this Agreement, the term “Member” shall mean any one of Sitel (so long as it is a member of the Company) or any other person or entity who is admitted as a member of the Company in accordance with this Agreement and the Delaware Act, and the term “Members” (whether one or more) shall mean Sitel (so long as it is a member of the Company) and any other person or entity admitted as a member of the Company in accordance with this Agreement and the Delaware Act.

R E C I T A L S

WHEREAS, the undersigned formed the Company, a limited liability company under the Delaware Limited Liability Company Act, 6 Del. C §§ 18-101, et. seq. (as amended from time to time, the “Delaware Act”), on January 30, 2007;

WHEREAS, the undersigned is the sole Member of SITEL, LLC;

WHEREAS, the undersigned desires to clarify the Initial Capital Contributions which were made by the undersigned;

WHEREAS, paragraph 9(a) of the Agreement required the undersigned to contribute the shares of its wholly owned subsidiaries, Sitel Mexico S.A. de C.V. (formerly known as ClientLogic Mexico S.A. de C.V. (“Sitel Mexico”)), Sitel Operating Corporation (formerly known as ClientLogic Operating Corporation (“Sitel Operating”)), and Service Zone Holdings, Inc. (“Service Zone”);

WHEREAS, prior to the formation of the Company, the undersigned determined that it was in its best interest and the best interest of the Company to contribute Sitel Operating and Service Zone and not to contribute Sitel Mexico; and

WHEREAS, the undersigned contributed its interests in Sitel Operating and Service Zone to the Company and did not contribute its interests in Sitel Mexico to the Company and desires amend and restate the Agreement to reflect that only the interests in Sitel Operating and Service Zone were contributed.

NOW, THEREFORE, the undersigned hereby adopts the following as its “limited liability company agreement” (as that term is used in the Delaware Act)

1. Formation: The Company was formed as a limited liability company under the Delaware Act as of January 30, 2007. The undersigned is hereby authorized to file and record any amendments to the Certificate and such other documents as may be required or appropriate under the Delaware Act or the laws of any other jurisdiction in which the Company may conduct business or own property. This Agreement is subject to, and governed by, the Delaware Act and the Certificate filed with the Secretary of State of the State of Delaware. In the event of a direct conflict between the provisions of this Agreement and the mandatory provisions of the Delaware Act or the provisions of the Certificate, such provisions of the Delaware Act or the Certificate, as the case may be, will be controlling. To the extent any provision of this Agreement is prohibited or ineffective under the Delaware Act, this Agreement shall be considered amended to the least extent possible in order to make this Agreement effective under the Delaware Act. In the event the

Delaware Act is subsequently amended or interpreted in such a way to make any provision of this Agreement that was formerly invalid thereafter valid, such provision shall be considered to be valid from the effective date of such interpretation or amendment.

2. Defined Terms. Capitalized terms used in this Agreement with their initial letters capitalized shall, unless the context otherwise requires or unless otherwise expressly provided herein, have the respective meanings specified in this paragraph 2.

(a) “Additional Members Capital Advance” has the meaning set forth in paragraph 10.

(b) “Affiliate” shall mean any individual, partnership, corporation, limited liability company, trust or other entity or association, directly or indirectly, through one or more intermediaries, controlling, controlled by, or under common control with a Member. The term “control” and its derivatives means the power of any Person to direct or cause the direction of the management and policies of any other Person, whether by way of ownership of voting securities, contract or otherwise.

(c) “Agreement” shall have the meaning set forth in the preamble.

(d) “Board of Directors” means the board of directors responsible for the     management of the Company as set forth in paragraph 8 hereof.

(e) “Capital Account” shall mean each individual account established and maintained on behalf of a Member. The accounts shall be maintained separately for each member.

(f) “Capital Advance” shall mean the total value of cash and agreed gross fair market value of property contributed to the Company by a Member. Additional Members Capital Advances may only be made by a Member with the consent of all other Members.

(g) “Certificate” shall mean the certificate of formation of the Company (as the same may be amended or modified from time to time in accordance with the Delaware Act).

(h) “Sitel” shall have the meaning set forth in the preamble.

(i) [Reserved]

(j) “Company” shall mean SITEL, LLC and any successor thereto.

(k) “Company Accountant” shall have the meaning set forth in paragraph 18(c).

(l) “Delaware Act” shall have the meaning set forth in the recitals.

(m) “Director” means any individual elected or appointed to the Board of Directors pursuant to the provisions of the Certificate or this Agreement. A Director shall be a manager of the Company for purposes of the Delaware Act.

(n) “Distributable Cash” shall have the meaning set forth in paragraph 12.

(o) “Entity” shall mean any association, corporation, general partnership, limited partnership, limited liability company, joint stock association, joint venture, trust, business trust, cooperative, any foreign association of like structure or other legal entity or organization.

(p) “Fiscal Year” shall mean the Company's fiscal year as set forth in paragraph 18(b).

(q) “Formation Date” shall mean January 30, 2007.

(r) “Indemnified Party” shall have the meaning set forth in paragraph 16.

(s) “Interest” in the Company shall mean the entire ownership interest of a Member in the Company at any particular time, including the right of such Member to any and all benefits to which a member may be entitled as provided in this Agreement and under the Delaware Act, together wit the obligations of such Member to comply with all of the terms and provisions of this Agreement and under the Delaware Act. Interests shall not be certificated.

(t) “Member” shall have the meaning set forth in the preamble.

(u) “Notices” shall have the meaning set forth in paragraph 19(b).

(v) “Organizer” shall have the meaning set forth in paragraph 19(l).

(w) “Organizer Expenses” shall mean those expense incurred n connection with     the formation of the Company as further described in paragraph 8(i).

(y) “Person” shall mean any individual or Entity, and the heirs, executors, administrators, successors and assigns of any such Person, as the case may be, where the context requires.

(z) “Registered Agent” shall have the meaning set forth in paragraph 4.

(aa) “Registered Office” shall have the meaning set forth in paragraph 4.

(bb) [Reserved].

(cc) “Shortfall” shall have the meaning set forth in paragraph 10.

3. Name and Principal Place of Business:

(a) The name of the Company is “SITEL, LLC”. The Members may change the name of the Company or adopt such trade or fictitious names for use by the Company as the Members may from time to time determine. All business of the Company shall be conducted under such name, and title to all assets or property owned by the Company shall be held in such name.

(b) The principal place of business of the Company shall be at the offices of Sitel at Two American Center, 3102 West End Avenue, Suite 1000, Nashville, TN 37203, or at such other place or places as the Members may from time to time designate.

4. Registered Agent and Registered Office: The name of the Company’s registered agent for service of process shall be The Corporation Trust Company (the “Registered Agent”) and the address of the Company’s Registered Agent and the address of the Company’s registered office in the State of Delaware shall be 1209 Orange Street, Wilmington, Delaware 19801 (the “Registered Office”). The Registered Agent and the Registered Office of the Company may be changed from time to time by the Members or the Board of Directors.

5. Term: the term of the Company is deemed to have commenced on the Formation Date and shall continue in perpetuity unless terminated earlier pursuant to the provisions of this Agreement or the Delaware Act.

6. Purpose: The principal purpose and business of the Company shall be to engage in any lawful act or activity for which a limited liability company may be organized under the Delaware Act. It is the express intent of the

Members that the Company shall not engage in any “trade or business” in the United States, as such terms are used in the Code and the Treasury Regulations.

7. Members: SITEL Worldwide Corporation is the sole initial member of the Company and shall be shown as such on the books and records of the Company until one or more other Members are admitted as Members of the Company in accordance with the provisions of this Agreement. No other Person shall be admitted as a member of the Company without the unanimous written consent of the then existing Members, and no additional interest in the Company shall be advanced, without the unanimous approval of the then existing Members (whether one or more).

8. Management:

(a) Management of the Company shall be vested in the Board of Directors, and all powers of the Company shall be exercised by or under the authority of, and the business and affairs of the Company shall be managed under the direction of, the Board of Directors, unless otherwise provided in the Delaware Act, the Certificate or this Agreement. Unless otherwise expressly provided in this Agreement, such management authority and powers shall be exercised by any one Director.

(b) The number of Directors of the Company shall be determined from time to time by resolution of the Directors or the Members; provided, however, that no decrease in the number of Directors that would have the effect of shortening the term of an incumbent Director may be made unless approved by the Members. Each Director shall hold office for the term for which he is elected and thereafter until his successor shall have been elected and qualified, or until his earlier death, resignation or removal. Directors need not be Members or residents of the State of Delaware. The Directors of the Company shall be Dagoberto Quintana, Pat Tolbert, and David Beckman.

(c) Any Director position to be filled by reason of an increase in the number of Directors may be filled by election at an annual or special meeting of Members called for that purpose. Any vacancy occurring on the Board of Directors other than by reason of an increase in the number of Directors may be filled (i) by election of the Members or (ii) by the affirmative vote of a majority of the remaining Directors. A Director elected to fill a vacancy occurring other than by reason of an increase in the number of Directors shall be elected for the unexpired term of his predecessor in office. Any Director may be removed, with or without cause, by the holders of a majority of the Percentage Interests. Any Director may resign at any time. Such resignation shall be made in writing and shall take effect at the time specified therein, or if no time be specified, at the time of its receipt by the remaining Directors. The acceptance of a resignation shall not be necessary to make it effective, unless expressly so provided in the resignation.

(d) With respect to matters to which the Members have the right to vote, each Member shall have the percentage of the total voting power of the Company that is equal to its Percentage Interest. Each Member may designate, by notice to the other Members, one or more individuals to act as the representative(s) of the designating Member for purposes of exercising its powers under the Delaware Act and this Agreement. Except for actions to be taken pursuant to paragraph 8(j) hereof, any authorized representative of a Member shall be permitted to cast all of the votes of such Member unless more than one authorized representative of such Member is present at a Members' meeting, in which case each such authorized representative shall be entitled to cast a number of votes of such Member equal to the quotient obtained by dividing (i) all of the votes of such Member by (ii) the number of authorized representatives of such Member who are present at the meeting. A Member may remove any of its representatives and designate a replacement representative(s) by notice to the other Members at any time.

(e) Without limiting the generality of paragraph 8(a), any one Director shall have power and authority, on behalf of the Company and subject to the limitations set forth hereinafter:

(i) to cause the Company to acquire property from any Person as the Directors may determine, and the fact that a Member or Director is directly or indirectly affiliated or connected with any such Person shall not prohibit the Director from dealing with that Person;

(ii) to borrow money for the Company from banks, other lending institutions, any of the Members or Directors, or Affiliates of any of the Members or Directors on such terms as they deem appropriate, and, in connection therewith, to hypothecate, encumber and grant security interests in the assets of the Company to secure repayment of the borrowed sums;

(iii) to purchase liability and other insurance to protect the Company's property and business;

(iv) to hold and own any Company real and/or personal properties in the name of the Company;

(v) to invest any Company funds temporarily (by way of example but not limitation) in time deposits, short-term governmental obligations, commercial paper or other investments;

(vi) to execute on behalf of the Company all instruments and documents, including, without limitation, checks; drafts; notes and other negotiable instruments; mortgages or deeds of trust; security agreements; financing statements; documents providing for the acquisition, mortgage or disposition of the Company's property; assignments; bills of sale; leases; partnership agreements; and any other instruments or documents necessary, in the opinion of the Directors, to the business of the Company;

(vii) to employ accountants, legal counsel, managing agents or other experts to perform services for the Company, and to define their duties and authority, which may include authority granted to the Members or Directors under the Delaware Act, and to compensate them from Company funds;

(viii) to retain and compensate employees and agents generally, and to define their duties and authority, which may include authority granted to the Members or Directors under the Delaware Act;

(ix) to appoint and remove officers of the Company;

(x) to enter into any and all other agreements on behalf of the Company, with any other Person or Entity for any purpose;

(xi) to repurchase Interests of the Company, on such terms as the Directors may agree upon;

(xii) to make loans (either with interest or interest-free) to Affiliates of the Company; and

(xiii) to do and perform all other acts as may be necessary or appropriate to conduct of the Company’s business.

(f) Every contract, deed, mortgage, lease and other instrument executed by a Director on behalf of the Company shall be conclusive evidence in favor of every Person relying thereon or claiming there under that at the time of the delivery thereof:

(i) the Company was in existence;

(ii)    neither this Agreement nor the Certificate had been amended in any manner as so restrict the delegation of authority among Directors; and

(iii)    the execution and delivery of such instrument was duly authorized by the Directors.

(g) Meetings of the Directors may be held each year on such dates and either telephonically or in such place or places within the United States as the Directors may determine. No notice of such meetings shall be required.

(i) Subject to the applicable laws of the State of Delaware any action required or permitted to be taken at a Director's meeting may be taken without a meeting if the action is taken by the requisite number of Directors entitled to vote on the action. The action must be evidenced by one or more written consents describing the action to be taken, signed by the Directors entitled to vote on the action, and delivered to the Company for inclusion in the minutes.

(ii) Any or all Directors may participate in any Directors' meetings by, or through the use of, any means of communication by which all Directors participating may simultaneously hear each other during the meeting. A Director so participating is deemed to be present in person at the meeting.

(iii) The Directors may elect officers at any Directors' meeting. The officers of the Company, if deemed necessary by the Directors, shall be a president, vice president, secretary and treasurer. Each officer shall hold office for the term for which he is elected until his successor has been elected. Each officer shall perform such duties as shall be authorized by the Directors. Any individual may hold any number of offices. No officer need be a Member, resident of the State of Delaware or citizen or resident of the United States. Any officer elected may be removed by the Directors whenever it is judged to be in the best interest of the Company.

(iv) Assistant officers may be elected by the Directors at any time. No assistant officer need be a Member, resident of the State of Delaware or citizen or resident of the United States. Each assistant officer shall perform such duties as shall be delegated by the officer for whom the assistant holds office to assist. Any assistant officer may be removed by any Director at any time.

(v) Annual meetings of the Members may be held each year on such dates and in such places within the United States as the Members may determine.

(vi) At any meeting of Members, Members holding a majority of the Percentage Interests in the Company entitled to vote at such meeting shall constitute a quorum.

(vii) At any annual or special Members' meeting the Members shall appoint a Person to preside at the meeting and a Person to act as secretary of the meeting. The secretary of the meeting shall prepare minutes of the meeting which shall be placed in the minute books of the Company.

(viii) A Member may appoint a proxy to vote or otherwise act for the Member pursuant to a written appointment form executed by the Member or the Member's duly authorized attorney-in-fact. The general proxy of a fiduciary is given the same effect as the general proxy of any other Member. A proxy appointment is valid for 11 months unless otherwise expressly stated in the appointment form.

(ix) In the event the Company shall fail to hold an annual meeting, the actions of the Company shall not be invalidated thereby.

(h) Any Member shall be entitled to reimbursement from the Company of all expenses of the Company reasonably incurred and paid by such Member on behalf of the Company. Reimbursement of such expenses shall be made to a Member only if the Member shall have made a Capital Advance and all subsequent Capital

Advances otherwise required of such Member. Any reimbursement pursuant hereto shall be treated as an expenditure of the Company and shall not be treated as a distribution to the reimbursed Member.

(i) The Company shall pay all Organization Expenses which shall include, without limitation, reasonable fees of legal counsel and accountants retained by the Member, licensing and registration fees and deposits, and other like expenses.

(j) The following transactions shall require the affirmative vote of all of the Directors other than any Director which has previously approved such matter:

(i) the sale, exchange or other disposition of all or substantially all of the Company's assets occurring as part of a single transaction or plan;

(ii) the merger of the Company with any other limited liability company, limited partnership, general partnership, corporation or other Entity;

(iii) the amendment of this Agreement unless approved by the Members;

(iv) any purchase or sale of investments for a price or value in excess of U.S. $1,000,000;

(v) any borrowing in excess of U.S. $1,000,000 in the aggregate or the giving of any guarantee by the Company in excess of U.S. $1,000,000 in the aggregate;

(vi) any grant of Interest in the Company;

(viii) any merger, amalgamation, reorganization, continuance to another jurisdiction, winding up or other dissolution of the Company.

9. Initial Capital Advances and Percentage Interests:

(a) Sitel was admitted as the sole Member of the Company when it contributed of all of the issued and outstanding capital stock of Sitel Operating Corporation, a Delaware corporation, and Service Zone Holdings, Inc., a Florida corporation, on January 30, 2007.

(b) Each Member shall have an interest in the Company expressed as a percentage of the whole (“Percentage Interest”). As the single and sole Member of the Company, Sitel’s initial Percentage Interest is 100%. Percentage Interests in the Company shall not be certificated in the form of shares, ownership certificates or otherwise.

10. Additional Members Capital Advances: If, at any time or from time to time, additional funds are required by the Company to meet the obligations or needs of the Company, including, without limitation, to satisfy any operating deficit, and there are not sufficient reserves held by the Company or available cash flow (a “Shortfall”), Sitel may (but shall not be obligated to) request that the Members make further advances (“Additional Members Capital Advances”) in the amount of such Shortfall. If so requested by Sitel, each Member (including Sitel), within fifteen (15) business days thereafter, shall contribute its pro rata share (based upon its relative Percentage Interest) of the amount of the applicable Shortfall. Additional Capital Contributions may be in cash or any type of property, including promissory notes, as may be agreed to by the Members. No Member shall have the right to withdraw its Capital Advances or to demand and receive property of the Company or any distributions on its Percentage Interest, except as provided in this Agreement or required by law (excluding any law that grants such a right in the absence of a negating provision in this Agreement).

11. Distribution of Capital Advances: Notwithstanding paragraph 10, Capital Advances and Additional Members Capital Advances (“Total Capital Advances”) are withdrawable by the Company in the event of a member

requesting withdrawal and providing ninety (90) days notice. No withdrawal will become due if the Company does not have sufficient liquid reserves to meet this demand, after providing for all other debts and obligations of the Company.

12. Distributions: The Company shall make such distributions (as determined by the unanimous consent of the Members), including distributions of net cash flow from operations, net proceeds of any interim capital transaction and net proceeds available upon dissolution and winding up of the Company (such net cash flow, net proceeds from interim capital transactions and net proceeds upon dissolution and winding up of the Company being herein sometimes referred to as the “Distributable Cash”), as determined by the Members to the Members in accordance with and in proportion to their respective Percentage Interests in the Company.

13. Limitation on Liability; Activities. No Member shall be liable under a judgment, decree or order of a court, or in any other manner, for a debt, obligation or liability of the Company, except as provided by law or as specifically provided otherwise herein. No Member shall be required to loan any funds to the Company. No Member shall be required to make any contribution to the Company by reason of any negative balance in the Member’s Capital Account, nor shall any negative balance in a Member’s Capital Account create any liability on the part of the Member to any third party. Except as otherwise expressly provided in the Delaware Act, the liability of each Member shall be limited to the amount of Capital Advances, if any, required to be made by such Member in accordance with the provisions of this Agreement, but only when and to the extent the same shall become due pursuant to the provisions of this Agreement. The Members or any of their Affiliates may engage in other activities of any nature.

14. Dissolution and Termination:

(a) The Company shall be dissolved and its business wound up upon the earlier to occur of any of the following events:

(i) A determination by all of the Directors that the Company should be dissolved followed by the written consent of all of the Members;

(ii) Such earlier time as may be provided by applicable law.

(b) Upon dissolution, the Company’s business shall be liquidated in an orderly manner. The Members shall act jointly as the liquidator (unless they jointly elect to appoint a liquidator) to wind up the business of the Company pursuant to this Agreement. If there shall be no remaining Member, the successors-in-interest of the last Member may approve one or more liquidators to act as the liquidator in carrying out such liquidation. In performing its duties, the liquidator is authorized to sell, distribute, exchange or otherwise dispose of the assets of the Company in accordance with the Delaware Act and in any reasonable manner that the liquidator shall determine to be in the best interest of the Members or their successors-in-interest.

(c) In the event it becomes necessary in connection with the liquidation of the Company to make a distribution of property in kind, such property shall be transferred and conveyed to the Members so as to vest in each of them, as a tenant-in-common, an undivided interest in the whole of such property equal to their interests in the property based upon the amount of cash that would be distributed to each of the Members in accordance with paragraph 12 hereof if such property were sold for an amount of cash equal to the fair market value of such property, as determined by the liquidator in good faith.

15. Transfers of Interests:

(a) No Member shall have the right to sell, assign, pledge, transfer or otherwise dispose of all or any part of its interest in the Company without the unanimous approval of all Members, and any purported sale, assignment, transfer or other disposition of all or any part of an interest in the Company in contravention hereof shall be null and void and of no force and effect.

(b) No transferee of all or any portion of any Member’s interest in the Company shall be admitted as a substitute or additional member of the Company unless (i) such transfer is in full compliance with the provisions of this Agreement, (ii) such transfer has been approved in writing by each of the other Members (which approval may be withheld in their sole and absolute discretion) and (iii) such transferee shall have executed and delivered to the Company such instruments as the other Members reasonably deem necessary or desirable to effectuate the admission of such transferee as a member of the Company and to confirm the agreement of such transferee to be bound by all the terms, conditions and provisions of this Agreement.

16. Indemnification. To the fullest extent permitted under applicable law, the Company shall severally indemnify and hold harmless any Person (an “Indemnified Party”) who was or is a party, or is threatened to be made a party, to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative or investigative (including any action by or in the right of the Company) by reason of or arising from any acts or omissions (or alleged acts or omissions) on behalf of the Company or in furtherance of the interests of the Company arising out of the Indemnified Party’s activities as a Member, Director, officer, employee, trustee or agent of the Company against losses, damages or expenses (including attorneys’ fees, judgments, fines and amounts paid in settlement) actually and reasonably incurred by such Indemnified Party in connection with such action, suit or proceeding and for which such Indemnified Party has not otherwise been reimbursed, so long as such Indemnified Party did not act in bad faith or in a manner constituting gross negligence or willful misconduct or materially breach this Agreement. The termination of any action, suit or proceeding by judgment, order, settlement or upon a plea of nolo contendere or its equivalent shall not of itself (except insofar as such judgment, order, settlement or plea shall itself specifically provide) create a presumption that the Indemnified Party acted in bad faith or in a manner constituting gross negligence or willful misconduct or materially breached this Agreement.

17. Waiver of Partition and Nature of Interest in the Company: Except as otherwise expressly provided in this Agreement, each of the Members hereby irrevocably waives any right or power that such Member might have to cause the Company or any of its assets to be partitioned, to cause the appointment of a receiver for all or any portion of the assets of the Company, to compel any sale of all or any portion of the assets of the Company pursuant to any applicable law, or to file a complaint or to institute any proceeding at law or in equity to cause the termination, dissolution and liquidation of the Company. Each of the Members has been induced to enter into this Agreement in reliance upon the waivers set forth in this paragraph 17, and without such waivers, no Member would have entered into this Agreement. No Member shall have any interest in any specific assets of the Company. The interest of all Members in this Company are personal property.

18. Books, Records, Accounting and Reports:

(a) Books and Records: The Company shall maintain, or cause to be maintained, in a manner customary and consistent with good accounting principles, practices and procedures, a comprehensive system of office records, books and accounts (which records, books and accounts shall be and remain the property of the Company) in which shall be entered fully and accurately each and every financial transaction with respect to the ownership and operation of the property of the Company. Such books and records of account shall be prepared and maintained at the principal place of business of the Company or such other place or places as may from time to time be determined by the Members. Each Member or its duly authorized representative shall have the right to inspect, examine and copy such books and records of account at the Company’s office during reasonable business hours. A reasonable charge for copying books and records may be charged by the Company.

(b) Fiscal Year: The fiscal year of the Company shall end on December 31 of each year, unless a different fiscal year shall be required by the Internal Revenue Code of 1986.

(c) The Company Accountant: The Company shall retain as the regular accountant and auditor for the Company (the “Company Accountant”) the accounting firm designated by the Members. The fees and

expenses of the Company Accountant shall be a Company expense. All decisions as to accounting members, except as otherwise set forth herein, shall be made by the Directors.

(d) Federal Income Tax Elections. The Company, with the consent of the Members, may make all elections for United States federal, state and local income tax purposes to the extent permitted by applicable law and regulations. The Company shall make any and all elections necessary, if any, to ensure that it is treated as an entity disregarded as separate from its Member for United States federal income tax purposes.

(e) Reserves: The Members may, subject to such conditions as they shall determine, establish reserves for the purpose and requirements as they may deem appropriate.

19. Miscellaneous:

(a) Further Assurances: Each Member agrees to execute, acknowledge, deliver, file, record and publish such further instruments and documents, and do all such other acts and things as may be required by law, or as may be required to carry out the intent and purposes of this Agreement.

(b) Notices: All notices, demands, consents, approvals, requests or other communications which any party to this Agreement may desire or be required to give hereunder (collectively, “Notices”) shall be in writing and shall be given by (i) personal delivery, (ii) facsimile transmission or (iii) a nationally recognized overnight courier service, fees prepaid, addressed to such party at the address set forth opposite its name of the signature page of this Agreement, with a copy to:

If to Sitel, to:     Sitel Worldwide Corporation, Two American Center 3102 West End Avenue, Suite 1000 Nashville, TN 37203 Attention: Chief Legal Officer Facsimile No.: (615) 301-7252.

Any Member may designate another addressee (and/or change its address) for Notices hereunder by a Notice given pursuant to this paragraph 19(b). A Notice sent in compliance with the provisions of this paragraph 19(b) shall be deemed given on the date of receipt.

(c) Successors and Assigns: This Agreement shall be binding upon the parties hereto and their respective executors, administrators, legal representatives, heirs, successors and assigns, and shall inure to the benefit of the parties hereto and, except as otherwise provided herein, their respective executors, administrators, legal representatives, heirs, successors and assigns.

(d) Terms. Common nouns and pronouns will be deemed to refer to the masculine, feminine, neuter, singular and plural, as the identity of the Person or Persons, firm or corporation may in the context require. Any reference to the Code or other statutes or laws will include all amendments, modifications or replacements of the specific paragraphs and provisions concerned.

(e) Headings. All headings herein are inserted only for convenience and ease of reference and are not to be considered in the construction or interpretation of any provision of this Agreement.

(f) Severability: In case any one or more of the provisions contained in this Agreement or any application thereof shall be invalid, illegal or unenforceable in any respect, the validity, legality and enforceability of the remaining provisions contained herein and other application thereof shall not in any way be affected or impaired thereby.

(g) Amendments. This Agreement may be amended only by a written instrument executed by a majority in interest of the Members, provided that any such amendment must be executed by Sitel and any other Member adversely affected by such amendment.

(h) Governing Law: This Agreement shall be governed by and construed in accordance with the laws of the State of Delaware applicable to agreements made and to be performed wholly within that State.

(i) Attorney Fees: If the Company or any Member obtains a judgment against any Member by reason of the breach of this Agreement or the failure to comply with the terms hereof, reasonable attorneys’ fees and costs as fixed by the court shall be included in such judgment.

(j) Captions: All titles or captions contained in this Agreement are inserted only as a matter of convenience and for reference and in no way define, limit, extend, or describe the scope of this Agreement or the intent of any provision in this Agreement.

(k) Creditors Not Benefited: Nothing contained in this Agreement is intended or shall be deemed to benefit any creditor of the Company or any member, and no creditor of the Company shall be entitled to require the Company or the Members to solicit or accept any Capital Advance for the Company or to enforce any right which the Company or any Member may have against any Member under this Agreement.

(l) Indemnification of Organizer. The Members hereby agree to indemnify and hold harmless the Person or Persons who sign the Company’s Certificate, as filed with the Secretary of State of the State of Delaware (the “Organizer”) for all other acts taken by the Organizer as organizer. The Members agree to pay all costs and expense incurred by the Organizer in organizing the Company including any claims brought against the Organizer including any damages, court costs, attorney fees and other costs related to the Organizer’s defense of any claim brought or judgment rendered against the Organizer for the Organizer’s actions as organizer.

* * *

IN WITNESS WHEREOF, the parties hereto have executed this Agreement as of the date set forth in the introductory paragraph hereof, but actually on the date set forth below.

SITELWORLDWIDE CORPORATION

By: /s/ David Beckman

Name: David Beckman

Title: Chief Legal Officer & Secretary

Date: November 2, 2012

EX-31.1

Exhibit 31.1

Certification

I, Dagoberto Quintana, certify that:

1 I have reviewed this quarterly report on Form 10-Q of SITEL Worldwide Corporation;

2 Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3 Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4 The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and have:

a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b) [Paragraph omitted in accordance with SEC transition instructions.];

c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5 The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date:	November 6, 2012	By:	/s/ Dagoberto Quintana
			Name:	Dagoberto Quintana
			Title:	President and Chief Executive Officer

EX-31.2

Exhibit 31.2

Certification

I, Patrick Tolbert, certify that:

1 I have reviewed this quarterly report on Form 10-Q of SITEL Worldwide Corporation;

2 Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3 Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4 The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and have:

a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b) [Paragraph omitted in accordance with SEC transition instructions.];

c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5 The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date:	November 6, 2012	By:	/s/ Patrick Tolbert
			Name:	Patrick Tolbert
			Title:	Chief Operating and Financial Officer and Director

EX-32.1

Exhibit 32.1

CERTIFICATION OF PERIODIC FINANCIAL REPORT BY CHIEF EXECUTIVE OFFICER PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of SITEL Worldwide Corporation (the “Company”) on Form 10-Q for the quarter ended September 30, 2012, as filed with the Securities and Exchange Commission on November 6, 2012 (the “Report”), I, Dagoberto Quintana, Chief Executive Officer of the Company, hereby certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to my knowledge:

(1) The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company as of and for the periods covered in the Report.

/s/ Dagoberto Quintana

Dagoberto Quintana

President and Chief Executive Officer

November 6, 2012

A signed original of this written statement required by Section 906 has been provided to SITEL Worldwide Corporation and will be retained by SITEL Worldwide Corporation and furnished to the Securities and Exchange Commission or its staff upon request.

EX-32.2

Exhibit 32.2

CERTIFICATION OF PERIODIC FINANCIAL REPORT BY CHIEF FINANCIAL OFFICER PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of SITEL Worldwide Corporation (the “Company”) on Form 10-Q for the quarter ended September 30, 2012, as filed with the Securities and Exchange Commission on November 6, 2012 (the “Report”), I, Patrick Tolbert, Chief Financial Officer of the Company, hereby certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to my knowledge:

(1) The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company as of and for the periods covered in the Report.

/s/ Patrick Tolbert

Patrick Tolbert

Chief Operating and Financial Officer and Director

November 6, 2012

A signed original of this written statement required by Section 906 has been provided to SITEL Worldwide Corporation and will be retained by SITEL Worldwide Corporation and furnished to the Securities and Exchange Commission or its staff upon request.

XML

Employee Benefits and Compensation (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011	Dec. 31, 2011
Defined benefit pension plans, amounts recognized in balance sheet
Net pension liability	$ 3,812		$ 3,812		$ 3,357
Defined benefit pension plans, net periodic pension cost
Service cost	130	152	385	486
Interest cost	81	64	245	142
Expected return on plan assets	(71)	0	(210)	0
Past service costs	40	40	118	117
Amortization of actuarial gains and losses	(154)	2	(458)	(39)
Net periodic pension cost	26	258	80	706
Defined contribution plans
Expenses related to the defined contribution plans	$ 135	$ 44	$ 313	$ 234

XML

Condensed Consolidating Balance Sheets (Details) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2012	Dec. 31, 2011	Sep. 30, 2011	Dec. 31, 2010
Current assets
Cash and cash equivalents	$ 19,022	$ 19,337	$ 23,591	$ 29,894
Accounts receivable (net of allowance for doubtful accounts)	253,112	247,292
Prepaids and other current assets	65,212	61,364
Total current assets	337,346	327,993
Property and equipment, net	95,077	100,468
Goodwill	117,717	117,710
Other intangible assets, net	44,543	49,965
Deferred income taxes	13,912	17,156
Investments in affiliates	0	0
Other noncurrent assets	39,291	35,912
Total assets	647,886	649,204
Current liabilities
Accounts payable	23,098	24,556
Accrued payroll and benefits	85,746	73,437
Accrued liabilities and other	84,392	99,974
Income taxes payable	2,687	2,921
Current portion of capital lease obligations	3,078	3,571
Total current liabilities	199,001	204,459
Long-term debt	711,885	692,840
Capital lease obligations	2,423	4,373
Deferred income taxes	9,950	10,283
Other noncurrent liabilities	60,722	61,931
Total liabilities	983,981	973,886
Stockholders' (deficit) equity
Subsidiary exchangeable preferred stock	2,665	2,665
Common stock	1,253	1,252
Additional paid-in capital	364,907	376,629
Accumulated deficit	(783,645)	(765,508)
Accumulated other comprehensive (loss) income	(31,789)	(38,326)
Stock subscriptions receivable	(1,852)	(1,852)
Treasury shares, at cost	(8,475)	(8,475)
Total stockholders' (deficit) equity	(456,936)	(433,615)
Total liabilities and stockholders' (deficit) equity	647,886	649,204
Parent
Current assets
Cash and cash equivalents	0	0	0	0
Accounts receivable (net of allowance for doubtful accounts)	0	0
Prepaids and other current assets	160,487	183,857
Total current assets	160,487	183,857
Property and equipment, net	544	999
Goodwill	0	0
Other intangible assets, net	0	0
Deferred income taxes	0	0
Investments in affiliates	(361,455)	(371,255)
Other noncurrent assets	2,905	2,833
Total assets	(197,519)	(183,566)
Current liabilities
Accounts payable	847	306
Accrued payroll and benefits	124	3,656
Accrued liabilities and other	137,513	136,936
Income taxes payable	92	218
Current portion of capital lease obligations	0	0
Total current liabilities	138,576	141,116
Long-term debt	0	0
Capital lease obligations	0	0
Deferred income taxes	0	0
Other noncurrent liabilities	0	0
Total liabilities	138,576	141,116
Stockholders' (deficit) equity
Subsidiary exchangeable preferred stock	2,665	2,665
Common stock	1,253	1,252
Additional paid-in capital	364,907	376,629
Accumulated deficit	(783,645)	(765,508)
Accumulated other comprehensive (loss) income	(31,789)	(38,326)
Stock subscriptions receivable	(1,852)	(1,852)
Treasury shares, at cost	(8,475)	(8,475)
Total stockholders' (deficit) equity	(456,936)	(433,615)
Total liabilities and stockholders' (deficit) equity	(197,519)	(183,566)
Issuers
Current assets
Cash and cash equivalents	0	0	0	7,780
Accounts receivable (net of allowance for doubtful accounts)	0	0
Prepaids and other current assets	114	13
Total current assets	114	13
Property and equipment, net	0	0
Goodwill	0	0
Other intangible assets, net	0	0
Deferred income taxes	0	0
Investments in affiliates	380,706	295,390
Other noncurrent assets	90,704	86,260
Total assets	471,524	381,663
Current liabilities
Accounts payable	48	0
Accrued payroll and benefits	0	0
Accrued liabilities and other	258,322	236,270
Income taxes payable	1	0
Current portion of capital lease obligations	0	0
Total current liabilities	258,371	236,270
Long-term debt	664,511	600,329
Capital lease obligations	0	0
Deferred income taxes	0	0
Other noncurrent liabilities	9,500	7,845
Total liabilities	932,382	844,444
Stockholders' (deficit) equity
Subsidiary exchangeable preferred stock	0	0
Common stock	0	0
Additional paid-in capital	105,786	105,786
Accumulated deficit	(566,644)	(568,567)
Accumulated other comprehensive (loss) income	0	0
Stock subscriptions receivable	0	0
Treasury shares, at cost	0	0
Total stockholders' (deficit) equity	(460,858)	(462,781)
Total liabilities and stockholders' (deficit) equity	471,524	381,663
Guarantors
Current assets
Cash and cash equivalents	5,084	0	1,563	0
Accounts receivable (net of allowance for doubtful accounts)	97,513	99,538
Prepaids and other current assets	141,488	112,378
Total current assets	244,085	211,916
Property and equipment, net	32,010	32,085
Goodwill	16,690	16,690
Other intangible assets, net	16,104	16,326
Deferred income taxes	4,182	4,182
Investments in affiliates	42,763	28,626
Other noncurrent assets	43,578	14,393
Total assets	399,412	324,218
Current liabilities
Accounts payable	7,578	4,815
Accrued payroll and benefits	12,750	9,370
Accrued liabilities and other	8,843	27,010
Income taxes payable	0	0
Current portion of capital lease obligations	1,497	1,619
Total current liabilities	30,668	42,814
Long-term debt	0	0
Capital lease obligations	684	1,652
Deferred income taxes	6,506	6,506
Other noncurrent liabilities	9,946	11,881
Total liabilities	47,804	62,853
Stockholders' (deficit) equity
Subsidiary exchangeable preferred stock	0	0
Common stock	536	536
Additional paid-in capital	657,892	629,768
Accumulated deficit	(255,759)	(312,950)
Accumulated other comprehensive (loss) income	(51,061)	(55,989)
Stock subscriptions receivable	0	0
Treasury shares, at cost	0	0
Total stockholders' (deficit) equity	351,608	261,365
Total liabilities and stockholders' (deficit) equity	399,412	324,218
Non-Guarantors
Current assets
Cash and cash equivalents	13,938	19,337	22,028	22,114
Accounts receivable (net of allowance for doubtful accounts)	155,599	147,754
Prepaids and other current assets	259,615	212,698
Total current assets	429,152	379,789
Property and equipment, net	62,523	67,384
Goodwill	101,027	101,020
Other intangible assets, net	28,439	33,639
Deferred income taxes	9,730	12,974
Investments in affiliates	0	0
Other noncurrent assets	23,746	33,893
Total assets	654,617	628,699
Current liabilities
Accounts payable	14,625	19,435
Accrued payroll and benefits	72,872	60,411
Accrued liabilities and other	176,206	147,339
Income taxes payable	2,594	2,703
Current portion of capital lease obligations	1,581	1,952
Total current liabilities	267,878	231,840
Long-term debt	47,374	92,511
Capital lease obligations	1,739	2,721
Deferred income taxes	3,444	3,777
Other noncurrent liabilities	162,918	143,672
Total liabilities	483,353	474,521
Stockholders' (deficit) equity
Subsidiary exchangeable preferred stock	0	0
Common stock	168,887	168,887
Additional paid-in capital	305,238	305,237
Accumulated deficit	(322,707)	(338,264)
Accumulated other comprehensive (loss) income	19,846	18,318
Stock subscriptions receivable	0	0
Treasury shares, at cost	0	0
Total stockholders' (deficit) equity	171,264	154,178
Total liabilities and stockholders' (deficit) equity	654,617	628,699
Eliminations
Current assets
Cash and cash equivalents	0	0	0	0
Accounts receivable (net of allowance for doubtful accounts)	0	0
Prepaids and other current assets	(496,492)	(447,582)
Total current assets	(496,492)	(447,582)
Property and equipment, net	0	0
Goodwill	0	0
Other intangible assets, net	0	0
Deferred income taxes	0	0
Investments in affiliates	(62,014)	47,239
Other noncurrent assets	(121,642)	(101,467)
Total assets	(680,148)	(501,810)
Current liabilities
Accounts payable	0	0
Accrued payroll and benefits	0	0
Accrued liabilities and other	(496,492)	(447,581)
Income taxes payable	0	0
Current portion of capital lease obligations	0	0
Total current liabilities	(496,492)	(447,581)
Long-term debt	0	0
Capital lease obligations	0	0
Deferred income taxes	0	0
Other noncurrent liabilities	(121,642)	(101,467)
Total liabilities	(618,134)	(549,048)
Stockholders' (deficit) equity
Subsidiary exchangeable preferred stock	0	0
Common stock	(169,423)	(169,423)
Additional paid-in capital	(1,068,916)	(1,040,791)
Accumulated deficit	1,145,110	1,219,781
Accumulated other comprehensive (loss) income	31,215	37,671
Stock subscriptions receivable	0	0
Treasury shares, at cost	0	0
Total stockholders' (deficit) equity	(62,014)	47,238
Total liabilities and stockholders' (deficit) equity	(680,148)	(501,810)
Series B Redeemable Preferred Stock
Redeemable preferred stock
Redeemable preferred stock	70,082	64,292
Series B Redeemable Preferred Stock | Parent
Redeemable preferred stock
Redeemable preferred stock	70,082	64,292
Series B Redeemable Preferred Stock | Issuers
Redeemable preferred stock
Redeemable preferred stock	0	0
Series B Redeemable Preferred Stock | Guarantors
Redeemable preferred stock
Redeemable preferred stock	0	0
Series B Redeemable Preferred Stock | Non-Guarantors
Redeemable preferred stock
Redeemable preferred stock	0	0
Series B Redeemable Preferred Stock | Eliminations
Redeemable preferred stock
Redeemable preferred stock	0	0
Series C Redeemable Preferred Stock
Redeemable preferred stock
Redeemable preferred stock	50,759	44,641
Series C Redeemable Preferred Stock | Parent
Redeemable preferred stock
Redeemable preferred stock	50,759	44,641
Series C Redeemable Preferred Stock | Issuers
Redeemable preferred stock
Redeemable preferred stock	0	0
Series C Redeemable Preferred Stock | Guarantors
Redeemable preferred stock
Redeemable preferred stock	0	0
Series C Redeemable Preferred Stock | Non-Guarantors
Redeemable preferred stock
Redeemable preferred stock	0	0
Series C Redeemable Preferred Stock | Eliminations
Redeemable preferred stock
Redeemable preferred stock	$ 0	$ 0

XML

Schedule of Segment Reporting Information (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012 Segment	Sep. 30, 2011
Segment Reporting and Geographic Information
Number of reportable segments			2
SG&A	$ 89,530	$ 96,314	$ 275,497	$ 275,496
Segment operating results	40,930	42,093	119,086	122,343
EMEA
Segment Reporting and Geographic Information
Revenues	130,085	147,143	413,055	450,351
Gross margin	39,243	43,391	122,694	130,187
SG&A	30,733	36,375	96,552	108,231
Segment operating results	8,510	7,016	26,142	21,956
GM%	30.20%	29.50%	29.70%	28.90%
SG&A%	23.60%	24.70%	23.40%	24.00%
Op Results%	6.50%	4.80%	6.30%	4.90%
Americas
Segment Reporting and Geographic Information
Revenues	218,135	211,065	646,455	594,549
Gross margin	83,969	84,371	245,612	237,128
SG&A	51,549	49,294	152,668	136,741
Segment operating results	32,420	35,077	92,944	100,387
GM%	38.50%	40.00%	38.00%	39.90%
SG&A%	23.60%	23.40%	23.60%	23.00%
Op Results%	14.90%	16.60%	14.40%	16.90%
Corporate and other
Segment Reporting and Geographic Information
Revenues	(102)	909	(501)	6,943
SG&A	$ 7,248	$ 10,645	$ 26,277	$ 30,524

XML

Property and Equipment (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011	Dec. 31, 2011
Property and equipment
Total original cost	$ 321,656		$ 321,656		$ 315,543
Accumulated depreciation and amortization	(233,038)		(233,038)		(225,964)
Net, excluding construction in progress	88,618		88,618		89,579
Property and equipment, net	95,077		95,077		100,468
Depreciation expense	8,658	9,294	25,119	26,769
Land
Property and equipment
Total original cost	3,554		3,554		3,554
Buildings and improvements
Property and equipment
Total original cost	29,570		29,570		28,770
Leasehold improvements
Property and equipment
Total original cost	58,649		58,649		63,042
Computer software
Property and equipment
Total original cost	42,277		42,277		40,681
Equipment
Property and equipment
Total original cost	158,538		158,538		151,389
Furniture and fixtures
Property and equipment
Total original cost	29,068		29,068		28,107
Construction in progress
Property and equipment
Total original cost	$ 6,459		$ 6,459		$ 10,889

XML

Restructuring and Exit Activities (Tables)

9 Months Ended

Sep. 30, 2012

Restructuring activity initiated during 2012

Restructuring Cost and Reserve

Schedule of Restructuring and Related Costs [Table Text Block]

The liability for restructuring activities initiated in 2012 consisted of the following:

				Facility
				Exit and
	Severance			Other			Total
December 31, 2011	$	—		$	—		$	—
Costs accrued (offset was to expense)	7,027			132			7,159
Cash payments	(3,006		)	(131		)	(3,137		)
Foreign exchange and other	(2		)	—			(2		)
September 30, 2012	$	4,019		$	1		$	4,020
Current portion of restructuring included in Accrued liabilities and other	$	4,019		$	1		$	4,020
Long-term portion of restructuring included in Other noncurrent liabilities	$	—		$	—		$	—
Activity not reflected within the restructuring liability:
Costs expensed	$	245		$	11		$	256
Cash payments	$	(223	)	$	(11	)	$	(234	)

Restructuring activity initiated during 2011

Restructuring Cost and Reserve

Schedule of Restructuring and Related Costs [Table Text Block]

The liability for restructuring activities initiated in 2011 consisted of the following:

				Facility
				Exit and
	Severance			Other			Total
December 31, 2011	$	7,178		$	5,282		$	12,460
Costs accrued (offset was to expense)	850			1,278			2,128
Cash payments	(7,554		)	(2,960		)	(10,514		)
Foreign exchange and other	65			325			390
September 30, 2012	$	539		$	3,925		$	4,464
Current portion of restructuring included in Accrued liabilities and other	$	539		$	1,181		$	1,720
Long-term portion of restructuring included in Other noncurrent liabilities	$	—		$	2,744		$	2,744
Activity not reflected within the restructuring liability:
Costs expensed	$	1		$	15		$	16
Cash payments	$	(332	)	$	(15	)	$	(347	)

2007 Legacy SITEL purchase price allocation

Restructuring Cost and Reserve

Schedule of Restructuring and Related Costs [Table Text Block]

This activity is detailed below.

				Facility
				Exit and
	Severance			Other			Total
December 31, 2011	$	187		$	206		$	393
Costs accrued (offset was to expense)	—			—			—
Cash payments	(87		)	—			(87		)
Foreign exchange	(32		)	(1		)	(33		)
September 30, 2012	$	68		$	205		$	273

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Condensed Consolidating Statements of Cash Flows (Details) (USD $) In Thousands, unless otherwise specified	9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011
Cash flows from operating activities
Net (loss) income	$ (18,137)	$ (18,435)
Undistributed equity in earnings of subsidiaries	0	0
Adjustments to reconcile Net (loss) income to net cash flows relating to operating activities:
Depreciation and amortization (including intangible assets)	30,541	36,833
Deferred income taxes	218	1,290
Non-cash derivative activity	1,417	4,371
Amortization of debt issue costs and OID	2,740	1,835
Impairment of long-term assets	1,633	0
Non-cash interest and dividend expense (income)	10,927	9,398
Other non-cash items, net	(3,173)	(1,139)
Change in book overdrafts	(3,391)	(1,640)
Changes in working capital, net	(4,688)	(31,560)
Net cash provided by (used in) operating activities	18,087	953
Cash flows from investing activities
Purchases of property and equipment	(20,992)	(30,150)
Proceeds from disposition of property and equipment	265	645
Net cash used in investing activities	(20,727)	(29,505)
Cash flows from financing activities
Payments on long-term debt and capital lease obligations	(567,048)	(387,889)
Proceeds from long-term debt	387,851	412,378
Proceeds from issuance of Senior Secured Notes	192,000	0
Payment of interest rate swap	(3,172)	0
Payments of debt issue costs	(6,874)	(1,896)
Net cash provided by (used in) financing activities	2,757	22,593
Effect of exchange rate on cash and cash equivalents	(432)	(344)
Net change in cash and cash equivalents	(315)	(6,303)
Cash and cash equivalents
Beginning of period	19,337	29,894
End of period	19,022	23,591
Parent
Cash flows from operating activities
Net (loss) income	(18,137)	(18,435)
Undistributed equity in earnings of subsidiaries	(3,343)	(3,769)
Adjustments to reconcile Net (loss) income to net cash flows relating to operating activities:
Depreciation and amortization (including intangible assets)	514	178
Deferred income taxes	0	0
Non-cash derivative activity	0	0
Amortization of debt issue costs and OID	0	0
Impairment of long-term assets	0
Non-cash interest and dividend expense (income)	0	0
Other non-cash items, net	189	141
Change in book overdrafts	0	0
Changes in working capital, net	20,835	22,855
Net cash provided by (used in) operating activities	58	970
Cash flows from investing activities
Purchases of property and equipment	(58)	(970)
Proceeds from disposition of property and equipment	0	0
Net cash used in investing activities	(58)	(970)
Cash flows from financing activities
Payments on long-term debt and capital lease obligations	0	0
Proceeds from long-term debt	0	0
Proceeds from issuance of Senior Secured Notes	0
Payment of interest rate swap	0
Payments of debt issue costs	0	0
Net cash provided by (used in) financing activities	0	0
Effect of exchange rate on cash and cash equivalents	0	0
Net change in cash and cash equivalents	0	0
Cash and cash equivalents
Beginning of period	0	0
End of period	0	0
Issuers
Cash flows from operating activities
Net (loss) income	1,924	2,823
Undistributed equity in earnings of subsidiaries	(57,191)	(45,657)
Adjustments to reconcile Net (loss) income to net cash flows relating to operating activities:
Depreciation and amortization (including intangible assets)	0	0
Deferred income taxes	0	0
Non-cash derivative activity	103	(11,025)
Amortization of debt issue costs and OID	2,549	1,687
Impairment of long-term assets	0
Non-cash interest and dividend expense (income)	11,029	8,606
Other non-cash items, net	0	0
Change in book overdrafts	127	0
Changes in working capital, net	(11,665)	25,027
Net cash provided by (used in) operating activities	(53,124)	(18,539)
Cash flows from investing activities
Purchases of property and equipment	0	0
Proceeds from disposition of property and equipment	0	0
Net cash used in investing activities	0	0
Cash flows from financing activities
Payments on long-term debt and capital lease obligations	(501,568)	(383,591)
Proceeds from long-term debt	372,249	396,066
Proceeds from issuance of Senior Secured Notes	192,000
Payment of interest rate swap	(3,172)
Payments of debt issue costs	(6,385)	(1,716)
Net cash provided by (used in) financing activities	53,124	10,759
Effect of exchange rate on cash and cash equivalents	0	0
Net change in cash and cash equivalents	0	(7,780)
Cash and cash equivalents
Beginning of period	0	7,780
End of period	0	0
Guarantors
Cash flows from operating activities
Net (loss) income	57,191	45,657
Undistributed equity in earnings of subsidiaries	(14,173)	(12,349)
Adjustments to reconcile Net (loss) income to net cash flows relating to operating activities:
Depreciation and amortization (including intangible assets)	7,477	9,180
Deferred income taxes	(3,237)	0
Non-cash derivative activity	840	6,634
Amortization of debt issue costs and OID	0	0
Impairment of long-term assets	0
Non-cash interest and dividend expense (income)	(76)	(151)
Other non-cash items, net	(2,259)	(868)
Change in book overdrafts	(2,252)	(1,643)
Changes in working capital, net	(30,190)	(27,659)
Net cash provided by (used in) operating activities	13,321	18,801
Cash flows from investing activities
Purchases of property and equipment	(7,163)	(12,140)
Proceeds from disposition of property and equipment	0	(3,753)
Net cash used in investing activities	(7,163)	(15,893)
Cash flows from financing activities
Payments on long-term debt and capital lease obligations	(1,074)	(1,345)
Proceeds from long-term debt	0	0
Proceeds from issuance of Senior Secured Notes	0
Payment of interest rate swap	0
Payments of debt issue costs	0	0
Net cash provided by (used in) financing activities	(1,074)	(1,345)
Effect of exchange rate on cash and cash equivalents	0	0
Net change in cash and cash equivalents	5,084	1,563
Cash and cash equivalents
Beginning of period	0	0
End of period	5,084	1,563
Non-Guarantors
Cash flows from operating activities
Net (loss) income	15,592	13,295
Undistributed equity in earnings of subsidiaries	0	0
Adjustments to reconcile Net (loss) income to net cash flows relating to operating activities:
Depreciation and amortization (including intangible assets)	22,550	27,475
Deferred income taxes	3,455	1,290
Non-cash derivative activity	474	8,762
Amortization of debt issue costs and OID	191	148
Impairment of long-term assets	1,633
Non-cash interest and dividend expense (income)	(26)	943
Other non-cash items, net	(1,103)	(412)
Change in book overdrafts	(1,266)	3
Changes in working capital, net	16,332	(51,783)
Net cash provided by (used in) operating activities	57,832	(279)
Cash flows from investing activities
Purchases of property and equipment	(13,771)	(17,040)
Proceeds from disposition of property and equipment	265	4,398
Net cash used in investing activities	(13,506)	(12,642)
Cash flows from financing activities
Payments on long-term debt and capital lease obligations	(64,406)	(2,953)
Proceeds from long-term debt	15,602	16,312
Proceeds from issuance of Senior Secured Notes	0
Payment of interest rate swap	0
Payments of debt issue costs	(489)	(180)
Net cash provided by (used in) financing activities	(49,293)	13,179
Effect of exchange rate on cash and cash equivalents	(432)	(344)
Net change in cash and cash equivalents	(5,399)	(86)
Cash and cash equivalents
Beginning of period	19,337	22,114
End of period	13,938	22,028
Eliminations
Cash flows from operating activities
Net (loss) income	(74,707)	(61,775)
Undistributed equity in earnings of subsidiaries	74,707	61,775
Adjustments to reconcile Net (loss) income to net cash flows relating to operating activities:
Depreciation and amortization (including intangible assets)	0	0
Deferred income taxes	0	0
Non-cash derivative activity	0	0
Amortization of debt issue costs and OID	0	0
Impairment of long-term assets	0
Non-cash interest and dividend expense (income)	0	0
Other non-cash items, net	0	0
Change in book overdrafts	0	0
Changes in working capital, net	0	0
Net cash provided by (used in) operating activities	0	0
Cash flows from investing activities
Purchases of property and equipment	0	0
Proceeds from disposition of property and equipment	0	0
Net cash used in investing activities	0	0
Cash flows from financing activities
Payments on long-term debt and capital lease obligations	0	0
Proceeds from long-term debt	0	0
Proceeds from issuance of Senior Secured Notes	0
Payment of interest rate swap	0
Payments of debt issue costs	0	0
Net cash provided by (used in) financing activities	0	0
Effect of exchange rate on cash and cash equivalents	0	0
Net change in cash and cash equivalents	0	0
Cash and cash equivalents
Beginning of period	0	0
End of period	$ 0	$ 0

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Fair Values in the Condensed Consolidated Balance Sheets (Details) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2012	Dec. 31, 2011
Fair value of derivatives
Derivative assets	$ 2,855	$ 1,214
Derivative liabilities	(15,860)	(20,386)
Designated as Hedging Instrument
Fair value of derivatives
Derivative assets	2,492	1,112
Derivative liabilities	(2,359)	(8,100)
Not Designated as Hedging Instrument
Fair value of derivatives
Derivative assets	363	102
Derivative liabilities	(13,501)	(12,286)
Foreign Exchange Forward | Designated as Hedging Instrument | Prepaids and other current assets
Fair value of derivatives
Derivative assets	2,158	1,112
Foreign Exchange Forward | Designated as Hedging Instrument | Other noncurrent assets
Fair value of derivatives
Derivative assets	334	0
Foreign Exchange Forward | Designated as Hedging Instrument | Accrued liabilities and other
Fair value of derivatives
Derivative liabilities	(2,003)	(7,222)
Foreign Exchange Forward | Designated as Hedging Instrument | Other noncurrent liabilities
Fair value of derivatives
Derivative liabilities	(356)	(878)
Foreign Exchange Forward | Not Designated as Hedging Instrument | Prepaids and other current assets
Fair value of derivatives
Derivative assets	352	95
Foreign Exchange Forward | Not Designated as Hedging Instrument | Other noncurrent assets
Fair value of derivatives
Derivative assets	11	7
Foreign Exchange Forward | Not Designated as Hedging Instrument | Accrued liabilities and other
Fair value of derivatives
Derivative liabilities	(1,048)	(2,216)
Foreign Exchange Forward | Not Designated as Hedging Instrument | Other noncurrent liabilities
Fair value of derivatives
Derivative liabilities	(31)	(264)
Interest Rate Swap | Not Designated as Hedging Instrument | Prepaids and other current assets
Fair value of derivatives
Derivative assets	0	0
Interest Rate Swap | Not Designated as Hedging Instrument | Other noncurrent assets
Fair value of derivatives
Derivative assets	0	0
Interest Rate Swap | Not Designated as Hedging Instrument | Accrued liabilities and other
Fair value of derivatives
Derivative liabilities	(2,923)	(1,961)
Interest Rate Swap | Not Designated as Hedging Instrument | Other noncurrent liabilities
Fair value of derivatives
Derivative liabilities	$ (9,499)	$ (7,845)

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Redeemable Preferred Stock (Details) (USD $) In Thousands, except Share data, unless otherwise specified	9 Months Ended
	Sep. 30, 2012 Rate	Dec. 31, 2011
Redeemable Preferred Stock
Shares authorized	20,000,000	20,000,000
Par value per share	$ 0.01
Series C Redeemable Preferred Stock
Redeemable Preferred Stock
Shares authorized	125,000
Par value per share	$ 0.01	$ 0.01
Conversion price per share	$ 1.50
Liquidation value	$ 50,759	$ 44,641
Accumulated accretion of deferred financing costs	238	269
Accumulated accretion of beneficial conversion feature	3,479	3,720
Dividend rate, percentage of liquidation preference per share	16.00%
Shares issued	30,983	30,983
Shares outstanding	30,983	30,983
Series B Redeemable Preferred Stock
Redeemable Preferred Stock
Shares authorized	125,000
Par value per share	$ 0.01	$ 0.01
Conversion price per share	$ 4.85
Liquidation value	70,082	64,292
Accumulated accretion of deferred financing costs	$ 409	$ 462
Dividend rate, percentage of liquidation preference per share	12.00%
Shares issued	48,244	48,244
Shares outstanding	48,244	48,244

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Reconciliation of Segment Operating Results to Consolidated Loss Before Income Taxes (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Reconciling items for Segment operating results to consolidated Loss before income taxes
Segment operating results	$ 40,930	$ 42,093	$ 119,086	$ 122,343
Corporate and other	6,865	10,641	26,221	29,181
Depreciation and amortization	10,286	12,499	30,541	36,833
Restructuring and exit charges	4,147	5,647	9,559	14,932
Other operating (income) expense	(181)	2,716	5,548	1,013
Operating (loss) income	19,813	10,590	47,217	40,384
Interest and other financing costs, net	22,108	16,733	63,735	49,465
(Loss) income before income taxes	(2,295)	(6,143)	(16,518)	(9,081)
EMEA
Reconciling items for Segment operating results to consolidated Loss before income taxes
Segment operating results	8,510	7,016	26,142	21,956
Americas
Reconciling items for Segment operating results to consolidated Loss before income taxes
Segment operating results	$ 32,420	$ 35,077	$ 92,944	$ 100,387

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Overview and Basis of Presentation

9 Months Ended

Sep. 30, 2012

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies [Text Block]

Overview and Basis of Presentation

Overview

SITEL Worldwide Corporation, including consolidated subsidiaries, ("Sitel," "we," "our," or the "Company") is a majority-owned subsidiary of Onex Corporation (“Onex”) and is one of the world's largest and most diversified providers of customer care outsourcing services. We offer our clients a wide array of services, including customer service, technical support, customer acquisition, retention and revenue generation services, and back office support. The majority of our customer care services are inbound telephonic services, however we believe we are an industry leader in providing services through other expanding communication channels, such as social media, online chat, e-mail, and interactive voice response. We serve a broad range of industry end-markets, including technology, financial services, wireless, retail and consumer products, telecommunications, media and entertainment, energy and utilities, internet service providers, travel and transportation, insurance, healthcare, and government.

Our worldwide operations are organized geographically and are grouped into two reporting segments: (1) North America, Latin America, and Asia Pacific (“Americas”) and (2) Europe, the Middle East, and Africa (“EMEA”). Each reporting segment performs substantially the same services for clients.

Basis of Presentation

The accompanying unaudited Condensed Consolidated Financial Statements of the Company are presented in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and, in the opinion of management, include all adjustments necessary for a fair presentation of the financial position, results of operations, and cash flows for each period shown. Certain items have been reclassified from their prior period classifications to conform to the current year presentations. These reclassifications had no effect on net income or stockholders' equity as previously reported. All adjustments are of a normal and recurring nature. Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted. The December 31, 2011 Condensed Consolidated Balance Sheet data was derived from the Company’s year-end audited Consolidated Financial Statements as presented in the Company’s Annual Report on Form 10-K filed with the United States Securities and Exchange Commission (“SEC”) on February 22, 2012. The Company’s interim Condensed Consolidated Financial Statements are not necessarily indicative of the financial position or operating results for an entire year. The accompanying interim Condensed Consolidated Financial Statements should be read in conjunction with the audited Consolidated Financial Statements and Notes thereto included in Item 8 of Part II of the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2011.

Critical Accounting Policies and Estimates

The preparation of financial statements in conformity with U.S. GAAP requires us to make estimates and judgments that affect the amounts reported in the Condensed Consolidated Financial Statements and the Notes thereto. Certain of our accounting policies are considered critical, due to the level of subjectivity and judgment necessary in applying these policies and because the impact of these estimates and assumptions on our financial condition and operating performance may be material. On an ongoing basis, we evaluate our estimates and judgments in these areas based on historic experience and other relevant factors. The estimates as of the date of the financial statements reflect our best judgment giving consideration to all currently available facts and circumstances. We believe our estimates and judgments are reasonable, however, actual results and the timing of the recognition of such amounts could differ from those estimates.

We have used methodologies that are consistent from year to year in all material respects. For details concerning these critical accounting policies and estimates, please refer to the audited Consolidated Financial Statements and the Notes thereto included in the Company’s Annual Report on Form 10-K filed with the SEC on February 22, 2012. Any deviation from these policies or estimates could have a material impact on our Condensed Consolidated Financial Statements.

Description of New Accounting Pronouncements Not yet Adopted [Text Block]

Newly Issued Accounting Pronouncements

In December 2011, the Financial Accounting Standards Board issued ASU 2011-11, "Disclosures about Offsetting Assets and Liabilities," which mandates that entities disclose both gross and net information about instruments and transactions eligible for offset in the statement of financial position as well as instruments and transactions subject to an agreement similar to a master netting arrangement. The standard is effective for annual reporting periods beginning on or after January 1, 2013. We are currently assessing the impact of ASU 2011-11 on our financial statements and related disclosures.

In July 2012, the Financial Accounting Standards Board issued ASU 2012-02, "Intangibles - Goodwill and Other (Topic 350) - Testing Indefinite-Lived Intangible Assets for Impairment," to establish an optional two-step analysis for impairment testing of indefinite-lived intangible assets other than goodwill. Under the two-step analysis, an entity would perform a qualitative analysis first, whereby evaluating the totality of qualitative factors that impact whether an indefinite-lived intangible asset has a carrying amount that is more likely than not to exceed its fair value. The entity would then proceed to conducting the quantitative assessment. The standard is effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012, with early adoption permitted. We are currently assessing the impact of ASU 2012-02 on our financial statements and related disclosures.

There are no other recently issued accounting pronouncements that are expected to have a material impact on our financial condition, results of operations or cash flows.

Out of Period Adjustments [Text Block]

Out of Period Adjustments

During the nine months endedSeptember 30, 2012, we identified prior period accounting errors related to the ineffective portion of certain foreign currency hedging instruments and the overstatement of an other receivable. These errors were not material to prior years' financial statements and are not expected to be material to the 2012 results. Therefore, we recorded the error corrections in the same quarters they were identified, which decreased income before taxes and increased net loss by approximately $517 for the first quarter of 2012 and $390 for the third quarter of 2012. The aggregate impact of the corrections for the nine months endedSeptember 30, 2012 was a $907 decrease in income before taxes and an increase in net loss.

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The Effect of Derivative Instruments on the Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Derivative Instruments, Gains and Losses
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss) Related to Settled Payments, Net			$ (3,172)	$ 0
Amount of Gain or (Loss) Recognized in OCI on Derivative (Effective Portion)	2,300	(2,273)	5,549	(2,961)
Estimate of Time to Reclassify Unrealized Losses from Accumulated OCI into Income			12 months
Estimated Net Amount of Unrealized Losses to be Reclassified from Accumulated OCI into Income			493
Cost of Services and Selling, General, and Administrative Expenses
Derivative Instruments, Gains and Losses
Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income	(463)	1,555	(2,006)	5,017
Cost of Services
Derivative Instruments, Gains and Losses
Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income	(299)	946	(1,278)	3,061
Selling, General and Administrative Expenses
Derivative Instruments, Gains and Losses
Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income	(164)	609	(728)	1,956
Foreign Currency Transactions
Derivative Instruments, Gains and Losses
Gain (Loss) Recognized in Income on Derivative (Ineffective Portion)	(28)	220	202	(162)
Foreign Exchange Forward
Derivative Instruments, Gains and Losses
Amount of Gain or (Loss) Recognized in OCI on Derivative (Effective Portion)	2,300	(2,273)	5,549	(2,961)
Derivative Instruments Not Designated as Hedging Instruments, Amount of Gain or (Loss) Recognized in Income on Derivative	400	1,076	1,616	921
Foreign Exchange Forward | Cost of Services and Selling, General, and Administrative Expenses
Derivative Instruments, Gains and Losses
Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income	(463)	1,555	(2,006)	5,017
Derivative Instruments Not Designated as Hedging Instruments, Amount of Gain or (Loss) Recognized in Income on Derivative	897	15	1,155	26
Foreign Exchange Forward | Cost of Services
Derivative Instruments, Gains and Losses
Derivative Instruments Not Designated as Hedging Instruments, Amount of Gain or (Loss) Recognized in Income on Derivative	538	9	693	16
Foreign Exchange Forward | Selling, General and Administrative Expenses
Derivative Instruments, Gains and Losses
Derivative Instruments Not Designated as Hedging Instruments, Amount of Gain or (Loss) Recognized in Income on Derivative	359	6	462	10
Foreign Exchange Forward | Foreign Currency Transactions
Derivative Instruments, Gains and Losses
Derivative Instruments Not Designated as Hedging Instruments, Amount of Gain or (Loss) Recognized in Income on Derivative	(497)	1,061	461	895
Interest Rate Swap | Interest and Other Financing Costs
Derivative Instruments, Gains and Losses
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss) Related to Settled Payments, Net	(820)	(4,173)	(3,172)	(12,280)
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss) Related to Mark-to-Market, Net	$ (1,401)	$ 4,356	$ (2,616)	$ 11,632

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Fair Value Measurements (Tables)

9 Months Ended

Sep. 30, 2012

Fair value of financial instruments by pricing levels

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]

	Fair Value Measurements at September 30, 2012
	Total		Level 1		Level 2		Level 3
Assets
Foreign currency forward contracts	$	2,855	$	—	$	2,855	$	—
Total	$	2,855	$	—	$	2,855	$	—
Liabilities
Foreign currency forward contracts	$	3,438	$	—	$	3,438	$	—
Interest rate derivative instrument	12,422		—		12,422		—
Total	$	15,860	$	—	$	15,860	$	—

	Fair Value Measurements at December 31, 2011
	Total		Level 1		Level 2		Level 3
Assets
Foreign currency forward contracts	$	1,214	$	—	$	1,214	$	—
Total	$	1,214	$	—	$	1,214	$	—
Liabilities
Foreign currency forward contracts	$	10,580	$	—	$	10,580	$	—
Interest rate derivative instrument	9,806		—		9,806		—
Total	$	20,386	$	—	$	20,386	$	—

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Derivative Financial Instruments (Tables)

9 Months Ended

Sep. 30, 2012

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Schedule of Derivative Instruments in Statement of Financial Position, Fair Value [Table Text Block]

Fair Values in the Condensed Consolidated Balance Sheets

	Derivative Assets					Derivative Liabilities
		September 30, 2012		December 31, 2011			September 30, 2012			December 31, 2011
	Balance Sheet Classification	Fair Value		Fair Value		Balance Sheet Classification	Fair Value			Fair Value
Derivatives designated as hedging instruments
Foreign exchange contracts	Prepaids and other current assets	$	2,158	$	1,112	Accrued liabilities and other	$	(2,003	)	$	(7,222	)
Foreign exchange contracts	Other noncurrent assets	334		—		Other noncurrent liabilities	(356		)	(878		)
Total		$	2,492	$	1,112		$	(2,359	)	$	(8,100	)
Derivatives not designated as hedging instruments
Interest rate contract - ST	Prepaids and other current assets	$	—	$	—	Accrued liabilities and other	$	(2,923	)	$	(1,961	)
Interest rate contract - LT	Other noncurrent assets	—		—		Other noncurrent liabilities	(9,499		)	(7,845		)
Foreign exchange contracts	Prepaids and other current assets	352		95		Accrued liabilities and other	(1,048		)	(2,216		)
Foreign exchange contracts	Other noncurrent assets	11		7		Other noncurrent liabilities	(31		)	(264		)
Total		$	363	$	102		$	(13,501	)	$	(12,286	)
Total derivatives		$	2,855	$	1,214		$	(15,860	)	$	(20,386	)

Schedule of Derivative Instruments, Gain (Loss) in Statement of Financial Performance [Table Text Block]

The Effect of Derivative Instruments on the Condensed Consolidated Statements of Comprehensive Income (Loss)

Derivatives in Cash Flow Hedging Relationships	Amount of Gain or (Loss) Recognized in OCI on Derivative (Effective Portion)					Location of Gain or (Loss) Reclassified from Accumulated OCI into Income (Effective Portion)	Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income
	Three Months Ended September 30,						Three Months Ended September 30,
	2012		2011				2012			2011
Foreign exchange contracts	$	2,300	$	(2,273	)	COS and SG&A	$	(463	)	$	1,555
Total	$	2,300	$	(2,273	)		$	(463	)	$	1,555
Derivatives in Cash Flow Hedging Relationships	Amount of Gain or (Loss) Recognized in OCI on Derivative (Effective Portion)					Location of Gain or (Loss) Reclassified from Accumulated OCI into Income (Effective Portion)	Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income
	Nine Months Ended September 30,						Nine Months Ended September 30,
	2012		2011				2012			2011
Foreign exchange contracts	$	5,549	$	(2,961	)	COS and SG&A	$	(2,006	)	$	5,017
Total	$	5,549	$	(2,961	)		$	(2,006	)	$	5,017

Schedule of Other Derivatives Not Designated as Hedging Instruments, Statements of Financial Performance and Financial Position, Location [Table Text Block]

Derivatives Not Designated as Hedging Instruments	Location of Gain or (Loss) Recognized in Income on Derivative	Amount of Gain or (Loss) Recognized in Income on Derivative					Amount of Gain or (Loss) Recognized in Income on Derivative
		Three Months Ended September 30,					Nine Months Ended September 30,
		2012			2011		2012		2011
Foreign exchange contracts	COS and SG&A	$	897		$	15	$	1,155	$	26
Foreign exchange contracts	Foreign currency transactions	(497		)	1,061		461		895
Total		$	400		$	1,076	$	1,616	$	921

Schedule of Notional Amounts of Outstanding Derivative Positions [Table Text Block]

At September 30, 2012, the Company had the following outstanding financial contracts that were entered to hedge foreign exchange and interest rate risk:

Derivatives in Cash Flow Relationship	Notional Amount
Interest rate contract	$	175,000
Foreign exchange contracts	179,173
Total	$	354,173

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Fair Value of Long-term Debt (Details) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2012	Dec. 31, 2011
Fair value of long-term debt
Total long-term debt, carrying amount	$ 711,885	$ 692,840
Estimated fair value	$ 692,000	$ 610,000

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Operating Segment and Geographic Information (Tables)

9 Months Ended

Sep. 30, 2012

Segment Reporting [Abstract]

Schedule of Segment Reporting Information, by Segment [Table Text Block]

	September 30, 2012						September 30, 2011
	Three Months Ended			Nine Months Ended			Three Months Ended			Nine Months Ended
EMEA
Revenues	$	130,085		$	413,055		$	147,143		$	450,351
Gross margin	39,243			122,694			43,391			130,187
SG&A	30,733			96,552			36,375			108,231
Segment operating results	$	8,510		$	26,142		$	7,016		$	21,956
GM%	30.2		%	29.7		%	29.5		%	28.9		%
SG&A%	23.6		%	23.4		%	24.7		%	24.0		%
Op Results%	6.5		%	6.3		%	4.8		%	4.9		%

Americas
Revenues	$	218,135		$	646,455		$	211,065		$	594,549
Gross margin	83,969			245,612			84,371			237,128
SG&A	51,549			152,668			49,294			136,741
Segment operating results	$	32,420		$	92,944		$	35,077		$	100,387
GM%	38.5		%	38.0		%	40.0		%	39.9		%
SG&A%	23.6		%	23.6		%	23.4		%	23.0		%
Op Results%	14.9		%	14.4		%	16.6		%	16.9		%

Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Table Text Block]

Reconciliation of Segment operating results to consolidated Loss before income taxes:
	September 30, 2012						September 30, 2011
	Three Months Ended			Nine Months Ended			Three Months Ended			Nine Months Ended
Segment operating results:
EMEA	$	8,510		$	26,142		$	7,016		$	21,956
Americas	32,420			92,944			35,077			100,387
Total	40,930			119,086			42,093			122,343
Corporate and other(1)	6,865			26,221			10,641			29,181
Depreciation and amortization	10,286			30,541			12,499			36,833
Restructuring and exit charges	4,147			9,559			5,647			14,932
Other operating (income) expense(2)	(181		)	5,548			2,716			1,013
Operating income	19,813			47,217			10,590			40,384
Interest and other financing costs, net	22,108			63,735			16,733			49,465
Loss before income taxes	$	(2,295	)	$	(16,518	)	$	(6,143	)	$	(9,081	)

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Supplemental Condensed Consolidated Financial Information (Tables)

9 Months Ended

Sep. 30, 2012

Condensed Financial Information of Parent Company Only Disclosure [Abstract]

Schedule of Condensed Balance Sheet [Table Text Block]

SITEL Worldwide Corporation

Condensed Consolidating Balance Sheet

September 30, 2012

(in thousands of U.S. dollars)

	Parent			Issuers			Guarantors			Non- Guarantors			Eliminations			Total Consolidated
Assets
Current assets
Cash and cash equivalents	$	—		$	—		$	5,084		$	13,938		$	—		$	19,022
Accounts receivable (net of allowance for doubtful accounts)	—			—			97,513			155,599			—			253,112
Prepaids and other current assets	160,487			114			141,488			259,615			(496,492		)	65,212
Total current assets	160,487			114			244,085			429,152			(496,492		)	337,346
Property and equipment, net	544			—			32,010			62,523			—			95,077
Goodwill	—			—			16,690			101,027			—			117,717
Other intangible assets, net	—			—			16,104			28,439			—			44,543
Deferred income taxes	—			—			4,182			9,730			—			13,912
Investments in affiliates	(361,455		)	380,706			42,763			—			(62,014		)	—
Other noncurrent assets	2,905			90,704			43,578			23,746			(121,642		)	39,291
Total assets	$	(197,519	)	$	471,524		$	399,412		$	654,617		$	(680,148	)	$	647,886
Liabilities and Stockholders' (Deficit) Equity
Current liabilities
Accounts payable	$	847		$	48		$	7,578		$	14,625		$	—		$	23,098
Accrued payroll and benefits	124			—			12,750			72,872			—			85,746
Accrued liabilities and other	137,513			258,322			8,843			176,206			(496,492		)	84,392
Income taxes payable	92			1			—			2,594			—			2,687
Current portion of capital lease obligations	—			—			1,497			1,581			—			3,078
Total current liabilities	138,576			258,371			30,668			267,878			(496,492		)	199,001
Long-term debt	—			664,511			—			47,374			—			711,885
Capital lease obligations	—			—			684			1,739			—			2,423
Deferred income taxes	—			—			6,506			3,444			—			9,950
Other noncurrent liabilities	—			9,500			9,946			162,918			(121,642		)	60,722
Total liabilities	138,576			932,382			47,804			483,353			(618,134		)	983,981
Series B PIK preferred stock	70,082			—			—			—			—			70,082
Series C PIK preferred stock, net of beneficial conversion feature	50,759			—			—			—			—			50,759
Stockholders' (deficit) equity
Subsidiary exchangeable preferred stock	2,665			—			—			—			—			2,665
Common stock	1,253			—			536			168,887			(169,423		)	1,253
Additional paid-in capital	364,907			105,786			657,892			305,238			(1,068,916		)	364,907
Accumulated deficit	(783,645		)	(566,644		)	(255,759		)	(322,707		)	1,145,110			(783,645		)
Accumulated other comprehensive (loss) income	(31,789		)	—			(51,061		)	19,846			31,215			(31,789		)
Stock subscriptions receivable	(1,852		)	—			—			—			—			(1,852		)
Treasury shares, at cost	(8,475		)	—			—			—			—			(8,475		)
Total stockholders' (deficit) equity	(456,936		)	(460,858		)	351,608			171,264			(62,014		)	(456,936		)
Total liabilities and stockholders' (deficit) equity	$	(197,519	)	$	471,524		$	399,412		$	654,617		$	(680,148	)	$	647,886

SITEL Worldwide Corporation

Condensed Consolidating Balance Sheet

December 31, 2011

(in thousands of U.S. dollars)

	Parent			Issuers			Guarantors			Non- Guarantors			Eliminations			Total Consolidated
Assets
Current assets
Cash and cash equivalents	$	—		$	—		$	—		$	19,337		$	—		$	19,337
Accounts receivable (net of allowance for doubtful accounts)	—			—			99,538			147,754			—			247,292
Prepaids and other current assets	183,857			13			112,378			212,698			(447,582		)	61,364
Total current assets	183,857			13			211,916			379,789			(447,582		)	327,993
Property and equipment, net	999			—			32,085			67,384			—			100,468
Goodwill	—			—			16,690			101,020			—			117,710
Other intangible assets, net	—			—			16,326			33,639			—			49,965
Deferred income taxes	—			—			4,182			12,974			—			17,156
Investments in affiliates	(371,255		)	295,390			28,626			—			47,239			—
Other noncurrent assets	2,833			86,260			14,393			33,893			(101,467		)	35,912
Total assets	$	(183,566	)	$	381,663		$	324,218		$	628,699		$	(501,810	)	$	649,204
Liabilities and Stockholders' (Deficit) Equity
Current liabilities
Accounts payable	$	306		$	—		$	4,815		$	19,435		$	—		$	24,556
Accrued payroll and benefits	3,656			—			9,370			60,411			—			73,437
Accrued liabilities and other	136,936			236,270			27,010			147,339			(447,581		)	99,974
Income taxes payable	218			—			—			2,703			—			2,921
Current portion of capital lease obligations	—			—			1,619			1,952			—			3,571
Total current liabilities	141,116			236,270			42,814			231,840			(447,581		)	204,459
Long-term debt	—			600,329			—			92,511			—			692,840
Capital lease obligations	—			—			1,652			2,721			—			4,373
Deferred income taxes	—			—			6,506			3,777			—			10,283
Other noncurrent liabilities	—			7,845			11,881			143,672			(101,467		)	61,931
Total liabilities	141,116			844,444			62,853			474,521			(549,048		)	973,886
Series B PIK preferred stock	64,292			—			—			—			—			64,292
Series C PIK preferred stock, net of beneficial conversion feature	44,641			—			—			—			—			44,641
Stockholders' (deficit) equity
Subsidiary exchangeable preferred stock	2,665			—			—			—			—			2,665
Common stock	1,252			—			536			168,887			(169,423		)	1,252
Additional paid-in capital	376,629			105,786			629,768			305,237			(1,040,791		)	376,629
Accumulated deficit	(765,508		)	(568,567		)	(312,950		)	(338,264		)	1,219,781			(765,508		)
Accumulated other comprehensive (loss) income	(38,326		)	—			(55,989		)	18,318			37,671			(38,326		)
Stock subscriptions receivable	(1,852		)	—			—			—			—			(1,852		)
Treasury shares, at cost	(8,475		)	—			—			—			—			(8,475		)
Total stockholders' (deficit) equity	(433,615		)	(462,781		)	261,365			154,178			47,238			(433,615		)
Total liabilities and stockholders' (deficit) equity	$	(183,566	)	$	381,663		$	324,218		$	628,699		$	(501,810	)	$	649,204

Schedule of Condensed Income Statement [Table Text Block]

SITEL Worldwide Corporation

Condensed Consolidating Statement of Comprehensive Income

Three Months EndedSeptember 30, 2012

(in thousands of U.S. dollars)

	Parent			Issuers			Guarantors			Non- Guarantors			Eliminations			Total Consolidated
Revenues	$	—		$	—		$	95,586		$	252,532		$	—		$	348,118
Operating expenses
Costs of services (exclusive of depreciation and amortization shown below)	—			—			56,278			168,245			—			224,523
Selling, general, and administrative expenses (exclusive of depreciation and amortization shown below)	5,752			33			20,702			63,043			—			89,530
Depreciation and amortization of property and equipment	168			—			2,427			6,063			—			8,658
Amortization of intangible assets	—			—			—			1,628			—			1,628
Restructuring and exit charges	2			—			591			3,554			—			4,147
Loss (gain) on foreign currency transactions	188			(880		)	(1,226		)	803			—			(1,115		)
Other, net	(319		)	25			(1		)	1,229			—			934
Operating (loss) income	(5,791		)	822			16,815			7,967			—			19,813
Interest and other financing costs, net	349			20,603			534			622			—			22,108
Equity in earnings of subsidiaries	(6,473		)	(25,954		)	(6,117		)	—			38,544			—
Income (loss) before income taxes	333			6,173			22,398			7,345			(38,544		)	(2,295		)
Income tax provision (benefit)	90			—			(3,556		)	928			—			(2,538		)
Net income (loss)	243			6,173			25,954			6,417			(38,544		)	243
Other comprehensive income
Foreign currency translation adjustments	2,648			—			714			3,120			(3,834		)	2,648
Unrealized loss on derivative valuation, net of tax of $3,237	(474		)	—			(21		)	(453		)	474			(474		)
Unrecognized pension loss, net of tax of $0	(117		)	—			—			(118		)	118			(117		)
Comprehensive income	$	2,300		$	6,173		$	26,647		$	8,966		$	(41,786	)	$	2,300

SITEL Worldwide Corporation

Condensed Consolidating Statement of Comprehensive (Loss) Income

Nine Months EndedSeptember 30, 2012

(in thousands of U.S. dollars)

	Parent			Issuers			Guarantors			Non- Guarantors			Eliminations			Total Consolidated
Revenues	$	—		$	—		$	282,200		$	776,809		$	—		$	1,059,009
Operating expenses
Costs of services (exclusive of depreciation and amortization shown below)	—			—			168,955			521,692			—			690,647
Selling, general, and administrative expenses (exclusive of depreciation and amortization shown below)	19,454			142			61,972			193,929			—			275,497
Depreciation and amortization of property and equipment	514			—			7,255			17,350			—			25,119
Amortization of intangible assets	—			—			222			5,200			—			5,422
Restructuring and exit charges	2			—			1,215			8,342			—			9,559
(Gain) loss on foreign currency transactions	(47		)	(552		)	516			3,786			—			3,703
Other, net	(405		)	24			—			2,226			—			1,845
Operating (loss) income	(19,518		)	386			42,065			24,284			—			47,217
Interest and other financing costs, net	1,635			55,653			1,597			4,850			—			63,735
Equity in earnings of subsidiaries	(3,343		)	(57,191		)	(14,173		)	—			74,707			—
(Loss) income before income taxes	(17,810		)	1,924			54,641			19,434			(74,707		)	(16,518		)
Income tax provision (benefit)	327			—			(2,550		)	3,842			—			1,619
Net (loss) income	(18,137		)	1,924			57,191			15,592			(74,707		)	(18,137		)
Other comprehensive (loss) income
Foreign currency translation adjustments	2,561			—			71			3,601			(3,672		)	2,561
Unrealized gain (loss) on derivative valuation, net of tax of $3,237	4,318			—			4,856			(538		)	(4,318		)	4,318
Unrecognized pension loss, net of tax of $0	(342		)	—			—			(343		)	343			(342		)
Comprehensive (loss) income	$	(11,600	)	$	1,924		$	62,118		$	18,312		$	(82,354	)	$	(11,600	)

SITEL Worldwide Corporation

Condensed Consolidating Statement of Comprehensive (Loss) Income

Three Months EndedSeptember 30, 2011

(in thousands of U.S. dollars)

	Parent			Issuers			Guarantors			Non- Guarantors			Eliminations			Total Consolidated
Revenues	$	—		$	—		$	89,446		$	269,671		$	—		$	359,117
Operating expenses
Costs of services (exclusive of depreciation and amortization shown below)	—			—			51,249			180,102			—			231,351
Selling, general, and administrative expenses (exclusive of depreciation and amortization shown below)	7,877			73			20,494			67,870			—			96,314
Depreciation and amortization of property and equipment	117			—			2,342			6,835			—			9,294
Amortization of intangible assets	—			—			723			2,482			—			3,205
Restructuring and exit charges	—			—			2,028			3,619			—			5,647
(Gain) loss on foreign currency transactions	(381		)	4,154			(144		)	(502		)	—			3,127
Other, net	(17		)	—			(471		)	77			—			(411		)
Operating (loss) income	(7,596		)	(4,227		)	13,225			9,188			—			10,590
Interest and other financing (income) costs, net	(8		)	13,143			299			3,299			—			16,733
Equity in earnings of subsidiaries	7,224			(10,269		)	1,568			—			1,477			—
(Loss) income before income taxes	(14,812		)	(7,101		)	11,358			5,889			(1,477		)	(6,143		)
Income tax provision	248			—			1,089			7,580			—			8,917
Net (loss) income	(15,060		)	(7,101		)	10,269			(1,691		)	(1,477		)	(15,060		)
Other comprehensive (loss) income
Foreign currency translation adjustments	(6,139		)	—			(1,221		)	(6,102		)	7,323			(6,139		)
Unrealized (loss) gain on derivative valuation, net of tax of $0	(3,828		)	—			(5,306		)	1,478			3,828			(3,828		)
Unrecognized pension gain, net of tax of $0	30			—			—			30			(30		)	30
Comprehensive (loss) income	$	(24,997	)	$	(7,101	)	$	3,742		$	(6,285	)	$	9,644		$	(24,997	)

SITEL Worldwide Corporation

Condensed Consolidating Statement of Comprehensive (Loss) Income

Nine Months EndedSeptember 30, 2011

(in thousands of U.S. dollars)

	Parent			Issuers			Guarantors			Non- Guarantors			Eliminations			Total Consolidated
Revenues	$	—		$	—		$	251,546		$	800,297		$	—		$	1,051,843
Operating expenses
Costs of services (exclusive of depreciation and amortization shown below)	—			—			145,585			537,600			—			683,185
Selling, general, and administrative expenses (exclusive of depreciation and amortization shown below)	21,080			205			57,911			196,300			—			275,496
Depreciation and amortization of property and equipment	178			—			7,002			19,589			—			26,769
Amortization of intangible assets	—			—			2,178			7,886			—			10,064
Restructuring and exit charges	229			—			2,971			11,732			—			14,932
Loss (gain) on foreign currency transactions	155			2,449			613			(2,938		)	—			279
Other, net	134			559			(465		)	506			—			734
Operating (loss) income	(21,776		)	(3,213		)	35,751			29,622			—			40,384
Interest and other financing (income) costs, net	(26		)	39,621			618			9,252			—			49,465
Equity in earnings of subsidiaries	(3,769		)	(45,657		)	(12,349		)	—			61,775			—
(Loss) income before income taxes	(17,981		)	2,823			47,482			20,370			(61,775		)	(9,081		)
Income tax provision (benefit)	454			—			1,825			7,075			—			9,354
Net (loss) income	(18,435		)	2,823			45,657			13,295			(61,775		)	(18,435		)
Other comprehensive (loss) income
Foreign currency translation adjustments	(4,489		)	—			531			(5,669		)	5,138			(4,489		)
Unrealized (loss) gain on derivative valuation, net of tax of $0	(7,978		)	—			(9,112		)	1,134			7,978			(7,978		)
Unrecognized pension gain, net of tax of $0	65			—			—			65			(65		)	65
Comprehensive (loss) income	$	(30,837	)	$	2,823		$	37,076		$	8,825		$	(48,724	)	$	(30,837	)

Schedule of Condensed Cash Flow Statement [Table Text Block]

SITEL Worldwide Corporation

Condensed Consolidating Statement of Cash Flows

Nine Months EndedSeptember 30, 2012

(in thousands of U.S. dollars)

	Parent			Issuers			Guarantors			Non- Guarantors			Eliminations			Total Consolidated
Cash flows from operating activities
Net (loss) income	$	(18,137	)	$	1,924		$	57,191		$	15,592		$	(74,707	)	$	(18,137	)
Undistributed equity in earnings of subsidiaries	(3,343		)	(57,191		)	(14,173		)	—			74,707			—
Adjustments to reconcile Net (loss) income to net cash flows relating to operating activities:
Depreciation and amortization (including intangible assets)	514			—			7,477			22,550			—			30,541
Deferred income taxes	—			—			(3,237		)	3,455			—			218
Non-cash derivative activity	—			103			840			474			—			1,417
Amortization of debt issue costs and OID	—			2,549			—			191			—			2,740
Impairment of long-term assets	—			—			—			1,633			—			1,633
Non-cash interest and dividend expense (income)	—			11,029			(76		)	(26		)	—			10,927
Other non-cash items, net	189			—			(2,259		)	(1,103		)	—			(3,173		)
Change in book overdrafts	—			127			(2,252		)	(1,266		)	—			(3,391		)
Changes in working capital, net	20,835			(11,665		)	(30,190		)	16,332			—			(4,688		)
Net cash provided by (used in) operating activities	58			(53,124		)	13,321			57,832			—			18,087
Cash flows from investing activities
Purchases of property and equipment	(58		)	—			(7,163		)	(13,771		)	—			(20,992		)
Proceeds from disposition of property and equipment	—			—			—			265			—			265
Net cash used in investing activities	(58		)	—			(7,163		)	(13,506		)	—			(20,727		)
Cash flows from financing activities
Payments on long-term debt and capital lease obligations	—			(501,568		)	(1,074		)	(64,406		)	—			(567,048		)
Proceeds from long-term debt	—			372,249			—			15,602			—			387,851
Proceeds from issuance of Senior Secured Notes	—			192,000			—			—			—			192,000
Payment of interest rate swap	—			(3,172		)	—			—			—			(3,172		)
Payments of debt issue costs	—			(6,385		)	—			(489		)	—			(6,874		)
Net cash provided by (used in) financing activities	—			53,124			(1,074		)	(49,293		)	—			2,757
Effect of exchange rate on cash and cash equivalents	—			—			—			(432		)	—			(432		)
Net change in cash and cash equivalents	—			—			5,084			(5,399		)	—			(315		)
Cash and cash equivalents
Beginning of period	—			—			—			19,337			—			19,337
End of period	$	—		$	—		$	5,084		$	13,938		$	—		$	19,022

SITEL Worldwide Corporation

Condensed Consolidating Statement of Cash Flows

Nine Months EndedSeptember 30, 2011

(in thousands of U.S. dollars)

	Parent			Issuers			Guarantors			Non- Guarantors			Eliminations			Total Consolidated
Cash flows from operating activities
Net (loss) income	$	(18,435	)	$	2,823		$	45,657		$	13,295		$	(61,775	)	$	(18,435	)
Undistributed equity in earnings of subsidiaries	(3,769		)	(45,657		)	(12,349		)	—			61,775			—
Adjustments to reconcile Net (loss) income to net cash flows relating to operating activities:
Depreciation and amortization (including intangible assets)	178			—			9,180			27,475			—			36,833
Deferred income taxes	—			—			—			1,290			—			1,290
Non-cash derivative activity	—			(11,025		)	6,634			8,762			—			4,371
Amortization of debt issue costs and OID	—			1,687			—			148			—			1,835
Non-cash interest and dividend expense (income)	—			8,606			(151		)	943			—			9,398
Other non-cash items, net	141			—			(868		)	(412		)	—			(1,139		)
Change in book overdrafts	—			—			(1,643		)	3			—			(1,640		)
Changes in working capital, net	22,855			25,027			(27,659		)	(51,783		)	—			(31,560		)
Net cash provided by (used in) operating activities	970			(18,539		)	18,801			(279		)	—			953
Cash flows from investing activities
Purchases of property and equipment	(970		)	—			(12,140		)	(17,040		)	—			(30,150		)
Proceeds from disposition of property and equipment	—			—			(3,753		)	4,398			—			645
Net cash used in investing activities	(970		)	—			(15,893		)	(12,642		)	—			(29,505		)
Cash flows from financing activities
Payments on long-term debt and capital lease obligations	—			(383,591		)	(1,345		)	(2,953		)	—			(387,889		)
Proceeds from long-term debt	—			396,066			—			16,312			—			412,378
Payments of debt issue costs	—			(1,716		)	—			(180		)	—			(1,896		)
Net cash provided by (used in) financing activities	—			10,759			(1,345		)	13,179			—			22,593
Effect of exchange rate on cash and cash equivalents	—			—			—			(344		)	—			(344		)
Net change in cash and cash equivalents	—			(7,780		)	1,563			(86		)	—			(6,303		)
Cash and cash equivalents
Beginning of period	—			7,780			—			22,114			—			29,894
End of period	$	—		$	—		$	1,563		$	22,028		$	—		$	23,591

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Condensed Consolidated Statements of Cash Flows (Unaudited) (USD $) In Thousands, unless otherwise specified	9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011
Cash flows from operating activities
Net loss	$ (18,137)	$ (18,435)
Adjustments to reconcile Net loss to net cash flows relating to operating activities:
Depreciation and amortization (including intangible assets)	30,541	36,833
Deferred income taxes	218	1,290
Non-cash derivative activity	1,417	4,371
Amortization of debt issue costs and OID	2,740	1,835
Impairment of long-term assets	1,633	0
Non-cash interest expense	10,927	9,398
Other non-cash items, net	(3,173)	(1,139)
Change in book overdrafts	(3,391)	(1,640)
Changes in working capital, net	(4,688)	(31,560)
Net cash provided by (used in) operating activities	18,087	953
Cash flows from investing activities
Purchases of property and equipment	(20,992)	(30,150)
Proceeds from disposition of property and equipment	265	645
Net cash used in investing activities	(20,727)	(29,505)
Cash flows from financing activities
Payments on long-term debt and capital lease obligations	(567,048)	(387,889)
Proceeds from long-term debt	387,851	412,378
Proceeds from issuance of Senior Secured Notes	192,000	0
Payment of interest rate swap	(3,172)	0
Payments of debt issue costs	(6,874)	(1,896)
Net cash provided by (used in) financing activities	2,757	22,593
Effect of exchange rate on cash and cash equivalents	(432)	(344)
Net change in cash and cash equivalents	(315)	(6,303)
Cash and cash equivalents:
Beginning of period	19,337	29,894
End of period	$ 19,022	$ 23,591

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Overview and Basis of Presentation (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended			3 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012 Segment	Sep. 30, 2011	Sep. 30, 2012 Out of period adjustment	Mar. 31, 2012 Out of period adjustment Ineffective Portion of Foreign Currency Hedging Instruments	Sep. 30, 2012 Out of period adjustment Overstatement of an other receivable
Number of reportable segments			2
Net (loss) income	$ 243	$ (15,060)	$ (18,137)	$ (18,435)	$ (907)	$ (517)	$ (390)

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Commitments and Contingencies (Details) In Thousands, unless otherwise specified	9 Months Ended				9 Months Ended
	Sep. 30, 2012 July 2009, United States, New York USD ($)	Dec. 31, 2011 July 2009, United States, New York USD ($)	Sep. 30, 2012 April 2011, United States, Michigan USD ($)	Dec. 31, 2011 April 2011, United States, Michigan USD ($)	Sep. 30, 2012 April 2008, Brazil, Sao Paulo USD ($)	Sep. 30, 2012 April 2008, Brazil, Sao Paulo BRL	Dec. 31, 2011 April 2008, Brazil, Sao Paulo USD ($)
Loss Contingencies
Damages sought	$ 33,500				$ 1,700	3,500
Amount of counterclaim	1,202
Reserve recorded	0	0	84	0	0		0
Current estimate of assessment amount					3,800	7,700
Amount deposited with tax authorities						7,700

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Condensed Consolidated Balance Sheets (Unaudited) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2012	Dec. 31, 2011
Current assets
Cash and cash equivalents	$ 19,022	$ 19,337
Accounts receivable (net of allowance for doubtful accounts of $2,752 and $3,129, respectively)	253,112	247,292
Prepaids and other current assets	65,212	61,364
Total current assets	337,346	327,993
Property and equipment, net	95,077	100,468
Goodwill	117,717	117,710
Other intangible assets, net	44,543	49,965
Deferred income taxes	13,912	17,156
Other noncurrent assets	39,291	35,912
Total assets	647,886	649,204
Current liabilities
Accounts payable	23,098	24,556
Accrued payroll and benefits	85,746	73,437
Accrued liabilities and other	84,392	99,974
Income taxes payable	2,687	2,921
Current portion of capital lease obligations	3,078	3,571
Total current liabilities	199,001	204,459
Long-term debt	711,885	692,840
Capital lease obligations	2,423	4,373
Deferred income taxes	9,950	10,283
Other noncurrent liabilities	60,722	61,931
Total liabilities	983,981	973,886
Commitments and contingencies (see Note 9)
Stockholders' deficit
Subsidiary exchangeable preferred stock, no par value; 1,713,321 shares authorized, issued, and outstanding at September 30, 2012 and December 31, 2011	2,665	2,665
Common stock, 361,000,000 shares authorized; 225,000,000 Class A shares, 128,500,000 Class B convertible shares, and 7,500,000 Class C shares:
Common stock	1,253	1,252
Additional paid-in capital	364,907	376,629
Accumulated deficit	(783,645)	(765,508)
Accumulated other comprehensive loss	(31,789)	(38,326)
Stock subscriptions receivable	(1,852)	(1,852)
Treasury shares, at cost	(8,475)	(8,475)
Total stockholders' (deficit) equity	(456,936)	(433,615)
Total liabilities and stockholders' (deficit) equity	647,886	649,204
Series B Redeemable Preferred Stock
Redeemable preferred stock, 20,000,000 convertible shares authorized, issuable in series:
Redeemable preferred stock	70,082	64,292
Series C Redeemable Preferred Stock
Redeemable preferred stock, 20,000,000 convertible shares authorized, issuable in series:
Redeemable preferred stock	50,759	44,641
Class A Common Stock
Common stock, 361,000,000 shares authorized; 225,000,000 Class A shares, 128,500,000 Class B convertible shares, and 7,500,000 Class C shares:
Common stock	303	302
Class B Common Stock
Common stock, 361,000,000 shares authorized; 225,000,000 Class A shares, 128,500,000 Class B convertible shares, and 7,500,000 Class C shares:
Common stock	882	882
Class C Common Stock
Common stock, 361,000,000 shares authorized; 225,000,000 Class A shares, 128,500,000 Class B convertible shares, and 7,500,000 Class C shares:
Common stock	$ 68	$ 68

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Fair Value of Assets and LIabilities Measured on Recurring and Nonrecurring Basis (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011	Dec. 31, 2011
Fair value of financial instruments by pricing levels
Transfers between pricing levels	$ 0		$ 0
Foreign currency forward contracts	2,855		2,855		1,214
Assets Total	2,855		2,855		1,214
Foreign currency forward contracts	3,438		3,438		10,580
Interest rate derivative instrument	12,422		12,422		9,806
Liabilities Total	15,860		15,860		20,386
Impairment charges
Impairment charges related to long-lived assets			1,633	0
Fair Value, Inputs, Level 1
Fair value of financial instruments by pricing levels
Foreign currency forward contracts	0		0		0
Assets Total	0		0		0
Foreign currency forward contracts	0		0		0
Interest rate derivative instrument	0		0		0
Liabilities Total	0		0		0
Fair Value, Inputs, Level 2
Fair value of financial instruments by pricing levels
Foreign currency forward contracts	2,855		2,855		1,214
Assets Total	2,855		2,855		1,214
Foreign currency forward contracts	3,438		3,438		10,580
Interest rate derivative instrument	12,422		12,422		9,806
Liabilities Total	15,860		15,860		20,386
Fair Value, Inputs, Level 3
Fair value of financial instruments by pricing levels
Foreign currency forward contracts	0		0		0
Assets Total	0		0		0
Foreign currency forward contracts	0		0		0
Interest rate derivative instrument	0		0		0
Liabilities Total	0		0		0
Impairment charges
Impairment charges related to goodwill and other intangible assets	0	0	0	0
Impairment charges related to long-lived assets	0	0	0	0
Impairment charges related to annuity contracts included within Other noncurrent assets	$ 498	$ 0	$ 1,633	$ 0

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Condensed Consolidated Statements of Changes in Stockholders' Deficit (Unaudited) (USD $) In Thousands, except Share data	Total	Class A Common Stock	Class B Common Stock	Class C Common Stock	Additional Paid-in Capital	Accumulated Deficit	Subtotal	Foreign Currency Translation	Defined Benefit Pension/Other	Unrealized (Loss) Gain on Derivatives Valuation	Subsidiary Exchangeable Stock	Stock Subscriptions Receivable	Treasury Stock
Beginning Balance at Dec. 31, 2011	$ (433,615)	$ 302	$ 882	$ 68	$ 376,629	$ (765,508)	$ (387,627)	$ (29,091)	$ 1,518	$ (10,753)	$ 2,665	$ (1,852)	$ (8,475)
Beginning Balance, shares at Dec. 31, 2011		31,965,438	88,281,647	6,751,263									2,465,107
Restricted shares forfeited, shares		(36,500)
Non-cash stock granted	187	1			186		187
Non-cash stock granted, shares		165,782
Preferred B and C stock accretion and BCF	(11,908)				(11,908)		(11,908)
Unrecognized pension loss, net of tax	(342)								(342)
Unrealized gain on derivative, net of tax	4,318									4,318
Net loss	(18,137)					(18,137)	(18,137)
Foreign currency translation adjustment	2,561							2,561
Ending Balance at Sep. 30, 2012	$ (456,936)	$ 303	$ 882	$ 68	$ 364,907	$ (783,645)	$ (417,485)	$ (26,530)	$ 1,176	$ (6,435)	$ 2,665	$ (1,852)	$ (8,475)
Ending Balance, shares at Sep. 30, 2012		32,094,720	88,281,647	6,751,263									2,465,107

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Restructuring and Exit Activities (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Rollforward of Restructuring Reserve
Costs expensed	$ 4,147	$ 5,647	$ 9,559	$ 14,932
Restructuring activity initiated during 2012
Restructuring Cost and Reserve
Total expected costs relating to restructuring activities initiated in 2012			11,417
Restructuring activity initiated during 2012 | EMEA
Rollforward of Restructuring Reserve
Costs expensed	1,863		4,937
Restructuring activity initiated during 2012 | Americas
Rollforward of Restructuring Reserve
Costs expensed	1,639		2,478
Restructuring activity initiated during 2012 | Activity reflected within restructuring liability
Rollforward of Restructuring Reserve
Restructuring reserve balance, December 31, 2011			0
Costs expensed			7,159
Cash payments			(3,137)
Foreign exchange and other			(2)
Restructuring reserve balance, September 30, 2012	4,020		4,020
Restructuring Reserve
Current portion of restructuring included in Accrued liabilities and other	4,020		4,020
Long-term portion of restructuring included in Other noncurrent liabilities	0		0
Restructuring activity initiated during 2012 | Activity reflected within restructuring liability | Severance
Rollforward of Restructuring Reserve
Restructuring reserve balance, December 31, 2011			0
Costs expensed			7,027
Cash payments			(3,006)
Foreign exchange and other			(2)
Restructuring reserve balance, September 30, 2012	4,019		4,019
Restructuring Reserve
Current portion of restructuring included in Accrued liabilities and other	4,019		4,019
Long-term portion of restructuring included in Other noncurrent liabilities	0		0
Restructuring activity initiated during 2012 | Activity reflected within restructuring liability | Facility Exit and Other
Rollforward of Restructuring Reserve
Restructuring reserve balance, December 31, 2011			0
Costs expensed			132
Cash payments			(131)
Foreign exchange and other			0
Restructuring reserve balance, September 30, 2012	1		1
Restructuring Reserve
Current portion of restructuring included in Accrued liabilities and other	1		1
Long-term portion of restructuring included in Other noncurrent liabilities	0		0
Restructuring activity initiated during 2012 | Activity not reflected within restructuring liability
Rollforward of Restructuring Reserve
Costs expensed			256
Cash payments			(234)
Restructuring activity initiated during 2012 | Activity not reflected within restructuring liability | Severance
Rollforward of Restructuring Reserve
Costs expensed			245
Cash payments			(223)
Restructuring activity initiated during 2012 | Activity not reflected within restructuring liability | Facility Exit and Other
Rollforward of Restructuring Reserve
Costs expensed			11
Cash payments			(11)
Restructuring activity initiated during 2011
Restructuring Cost and Reserve
Cumulative restructuring costs			16,865
Significant additional costs expected to be incurred			0
Restructuring activity initiated during 2011 | EMEA
Restructuring Cost and Reserve
Cumulative restructuring costs			10,815
Rollforward of Restructuring Reserve
Costs expensed	186		1,275
Restructuring activity initiated during 2011 | Americas
Restructuring Cost and Reserve
Cumulative restructuring costs			6,050
Rollforward of Restructuring Reserve
Costs expensed	459		869
Restructuring activity initiated during 2011 | Activity reflected within restructuring liability
Rollforward of Restructuring Reserve
Restructuring reserve balance, December 31, 2011			12,460
Costs expensed			2,128
Cash payments			(10,514)
Foreign exchange and other			390
Restructuring reserve balance, September 30, 2012	4,464		4,464
Restructuring Reserve
Current portion of restructuring included in Accrued liabilities and other	1,720		1,720
Long-term portion of restructuring included in Other noncurrent liabilities	2,744		2,744
Restructuring activity initiated during 2011 | Activity reflected within restructuring liability | Severance
Rollforward of Restructuring Reserve
Restructuring reserve balance, December 31, 2011			7,178
Costs expensed			850
Cash payments			(7,554)
Foreign exchange and other			65
Restructuring reserve balance, September 30, 2012	539		539
Restructuring Reserve
Current portion of restructuring included in Accrued liabilities and other	539		539
Long-term portion of restructuring included in Other noncurrent liabilities	0		0
Restructuring activity initiated during 2011 | Activity reflected within restructuring liability | Facility Exit and Other
Rollforward of Restructuring Reserve
Restructuring reserve balance, December 31, 2011			5,282
Costs expensed			1,278
Cash payments			(2,960)
Foreign exchange and other			325
Restructuring reserve balance, September 30, 2012	3,925		3,925
Restructuring Reserve
Current portion of restructuring included in Accrued liabilities and other	1,181		1,181
Long-term portion of restructuring included in Other noncurrent liabilities	2,744		2,744
Restructuring activity initiated during 2011 | Activity not reflected within restructuring liability
Rollforward of Restructuring Reserve
Costs expensed			16
Cash payments			(347)
Restructuring activity initiated during 2011 | Activity not reflected within restructuring liability | Severance
Rollforward of Restructuring Reserve
Costs expensed			1
Cash payments			(332)
Restructuring activity initiated during 2011 | Activity not reflected within restructuring liability | Facility Exit and Other
Rollforward of Restructuring Reserve
Costs expensed			15
Cash payments			(15)
2007 Legacy SITEL purchase price allocation | Activity reflected within restructuring liability
Rollforward of Restructuring Reserve
Restructuring reserve balance, December 31, 2011			393
Costs expensed			0
Cash payments			(87)
Foreign exchange and other			(33)
Restructuring reserve balance, September 30, 2012	273		273
2007 Legacy SITEL purchase price allocation | Activity reflected within restructuring liability | Severance
Rollforward of Restructuring Reserve
Restructuring reserve balance, December 31, 2011			187
Costs expensed			0
Cash payments			(87)
Foreign exchange and other			(32)
Restructuring reserve balance, September 30, 2012	68		68
2007 Legacy SITEL purchase price allocation | Activity reflected within restructuring liability | Facility Exit and Other
Rollforward of Restructuring Reserve
Restructuring reserve balance, December 31, 2011			206
Costs expensed			0
Cash payments			0
Foreign exchange and other			(1)
Restructuring reserve balance, September 30, 2012	$ 205		$ 205

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Subsequent Events

9 Months Ended

Sep. 30, 2012

Subsequent Events [Abstract]

Subsequent Events [Text Block]

Subsequent Events

On October 5, 2012, the Company entered into an agreement to repurchase all of the shares of Class C Common Stock, Series B Preferred Stock and Series C Preferred Stock owned by each of JANA Piranha Master Fund, Ltd. (“Piranha”), JANA Nirvana Fund, L.P. and JANA Nirvana Master Fund, L.P. We are currently evaluating the accounting treatment for the stock repurchase, and will record the transaction in the fourth quarter of 2012.

In connection with the above stock repurchase agreement, on October 5, 2012 the Company and Piranha also entered into an amendment to the Class C Stockholders Agreement of SITEL Worldwide Corporation. We filed a Current Report on Form 8-K with the SEC on October 11, 2012 regarding the stock repurchase agreement and amendment. A copy of the amendment is attached as Exhibit 10.1 to the Form 8-K. The descriptions of the material terms of the amendment are qualified in their entirety by reference to such exhibit.

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Long-Term Debt (Details) In Thousands, unless otherwise specified								9 Months Ended						9 Months Ended					9 Months Ended			9 Months Ended						9 Months Ended				9 Months Ended				9 Months Ended
	Sep. 30, 2012 USD ($)	Dec. 31, 2011 USD ($)	Sep. 30, 2012 Senior Secured Notes USD ($)	Dec. 31, 2011 Senior Secured Notes USD ($)	Sep. 30, 2012 Senior Notes USD ($)	Dec. 31, 2011 Senior Notes USD ($)	Sep. 30, 2012 Senior Secured Credit Facility USD ($)	Sep. 30, 2012 Revolvers USD ($)	Dec. 31, 2011 Revolvers USD ($)	Sep. 30, 2012 U.S. revolver USD ($)	Dec. 31, 2011 U.S. revolver USD ($)	Sep. 30, 2012 Canadian revolver USD ($)	Dec. 31, 2011 Canadian revolver USD ($)	Sep. 30, 2012 Canadian revolver Option One	Sep. 30, 2012 Canadian revolver Option Two, Higher Of	Sep. 30, 2012 Canadian revolver Option Two, Or	Sep. 30, 2012 U.K. revolver USD ($)	Dec. 31, 2011 U.K. revolver USD ($)	Sep. 30, 2012 Term Loans USD ($)	Sep. 30, 2012 U.S. dollar term loan USD ($)	Dec. 31, 2011 U.S. dollar term loan USD ($)	Sep. 30, 2012 U.S. dollar term loan Option One	Sep. 30, 2012 U.S. dollar term loan Option Two, Higher Of	Sep. 30, 2012 U.S. dollar term loan Option Two, Or	Sep. 30, 2012 Euro term loan USD ($)	Sep. 30, 2012 Euro term loan EUR (€)	Dec. 31, 2011 Euro term loan USD ($)	Sep. 30, 2012 British pound sterling term loan USD ($)	Sep. 30, 2012 British pound sterling term loan GBP (£)	Dec. 31, 2011 British pound sterling term loan USD ($)	Sep. 30, 2012 Extended U.S. revolver USD ($)	Sep. 30, 2012 Extended U.S. revolver Option One	Sep. 30, 2012 Extended U.S. revolver Option Two, Higher Of	Sep. 30, 2012 Extended U.S. revolver Option Two, Or	Sep. 30, 2012 Non-extended U.S. revolver USD ($)	Sep. 30, 2012 Non-extended U.S. revolver Option One	Sep. 30, 2012 Non-extended U.S. revolver Option Two, Higher Of	Sep. 30, 2012 Non-extended U.S. revolver Option Two, Or
Debt Instruments
Senior Notes			$ 192,499	$ 0	$ 294,040	$ 293,489
Revolvers										0	20,100	0	5,668				0	20,828
Term Loans																				177,973	286,740				28,364		38,932	19,009		27,083
Total debt	711,885	692,840
Debt maturing within one year	0	0
Total long-term debt, carrying amount	711,885	692,840
Interest rate			11.00%		11.50%
Principal amount			200,000		300,000														675,000	550,000						51,447			30,000
Original discount			8,000		7,638
Aggregate amount of available borrowings							760,000
Aggregate principal amount								85,000
Payment terms
Tranche												10,000								177,973						21,928			11,723		51,250				23,750
Variable rate basis														BA Rate	one month BA Rate	Canadian prime rate						LIBOR	federal funds rate	prime rate	EURIBOR	EURIBOR		LIBOR	LIBOR			LIBOR	federal funds rate	prime rate		LIBOR	federal funds rate	prime rate
Basis spread on variable rate														6.75%	0.75%	5.75%						6.75%	0.50%	5.75%	6.75%	6.75%		6.75%	6.75%			6.75%	0.50%	5.75%		5.50%	0.50%	4.50%
Quarterly installment payment as percentage of original principal amount																			0.25%
Commitment fee as percentage of undrawn portion								0.50%
Amount available								83,844	37,460
Future maturities of the Company's outstanding long-term debt
2012	0
2013	0
2014	0
2015	0
2016	0
2017 and thereafter	725,346
Total debt payments	725,346
Amount representing unamortized debt discount	(13,461)
Total debt	$ 711,885	$ 692,840

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Goodwill and Other Intangible Assets (Tables)

9 Months Ended

Sep. 30, 2012

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Finite-Lived Intangible Assets [Table Text Block]

The following table presents our Other intangible assets as of September 30, 2012:

	Gross Intangibles		Accumulated Amortization and Impairment Charges			Net Intangibles
Customer relationships	$	89,686	$	(81,163	)	$	8,523
Trademark and trade name	40,200		(4,180		)	36,020
	$	129,886	$	(85,343	)	$	44,543

The following table presents our Other intangible assets as of December 31, 2011:

	Gross Intangibles		Accumulated Amortization and Impairment Charges			Net Intangibles
Customer relationships	$	89,686	$	(75,741	)	$	13,945
Trademark and trade name	40,200		(4,180		)	36,020
	$	129,886	$	(79,921	)	$	49,965

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Condensed Consolidated Statements of Changes in Stockholders' Deficit (Unaudited) (Parenthetical) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Unrealized (loss) gain on derivative valuation, tax effect	$ 3,237	$ 0	$ 3,237	$ 0

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Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) (USD $) In Thousands, except Share data, unless otherwise specified	Sep. 30, 2012	Dec. 31, 2011
Current assets
Allowance for doubtful accounts receivable	$ 2,752	$ 3,129
Redeemable preferred stock, 20,000,000 convertible shares authorized, issuable in series:
Redeemable preferred stock, shares authorized	20,000,000	20,000,000
Redeemable preferred stock, par value	$ 0.01
Stockholders' deficit
Subsidiary exchangeable preferred stock, par value	$ 0	$ 0
Subsidiary exchangeable preferred stock, shares authorized	1,713,321	1,713,321
Subsidiary exchangeable preferred stock, shares issued	1,713,321	1,713,321
Subsidiary exchangeable preferred stock, shares outstanding	1,713,321	1,713,321
Common stock, 361,000,000 shares authorized; 225,000,000 Class A shares, 128,500,000 Class B convertible shares, and 7,500,000 Class C shares:
Common stock, shares authorized	361,000,000	361,000,000
Restricted shares included In Class A, shares issued	1,773,975	1,810,475
Conversion ratio of Class B shares into Class A shares	1
Series B Redeemable Preferred Stock
Redeemable preferred stock, 20,000,000 convertible shares authorized, issuable in series:
Redeemable preferred stock, shares authorized	125,000
Redeemable preferred stock, par value	$ 0.01	$ 0.01
Redeemable preferred stock, shares issued	48,244	48,244
Redeemable preferred stock, shares outstanding	48,244	48,244
Series C Redeemable Preferred Stock
Redeemable preferred stock, 20,000,000 convertible shares authorized, issuable in series:
Redeemable preferred stock, shares authorized	125,000
Redeemable preferred stock, par value	$ 0.01	$ 0.01
Redeemable preferred stock, shares issued	30,983	30,983
Redeemable preferred stock, shares outstanding	30,983	30,983
Class A Common Stock
Common stock, 361,000,000 shares authorized; 225,000,000 Class A shares, 128,500,000 Class B convertible shares, and 7,500,000 Class C shares:
Common stock, shares authorized	225,000,000	225,000,000
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares issued	32,094,720	31,977,536
Common stock, shares outstanding	29,629,613	29,512,429
Class B Common Stock
Common stock, 361,000,000 shares authorized; 225,000,000 Class A shares, 128,500,000 Class B convertible shares, and 7,500,000 Class C shares:
Common stock, shares authorized	128,500,000	128,500,000
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares issued	88,281,647	88,281,647
Common stock, shares outstanding	88,281,647	88,281,647
Class C Common Stock
Common stock, 361,000,000 shares authorized; 225,000,000 Class A shares, 128,500,000 Class B convertible shares, and 7,500,000 Class C shares:
Common stock, shares authorized	7,500,000	7,500,000
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares issued	6,751,263	6,751,263
Common stock, shares outstanding	6,751,263	6,751,263

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Commitments and Contingencies

9 Months Ended

Sep. 30, 2012

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies Disclosure [Text Block]

Commitments and Contingencies

The Company and its subsidiaries from time to time are subject to legal claims arising in the ordinary course of business. While the Company is unable to predict the outcome of these matters, it believes, based upon currently available facts, that adequate provision for such claims has been made. However, adverse developments could negatively impact earnings in particular future fiscal periods.

On July 21, 2009, one of our former clients filed an action against us in United States District Court for the Southern District of New York alleging breach of contract and negligence. The complaint alleges that we failed to maintain certain call recordings on behalf of such client and seeks actual damages or, in the alternative, “liquidated” damages in the amount of $33,500. On August 11, 2009, we answered the complaint denying liability and asserting a counterclaim for $1,202 in unpaid service fees. Discovery has now been completed and on October 15, 2012, the parties each filed separate motions for summary judgment on various issues including the enforceability of the alleged “liquidated damages” provision as well as the validity of our counterclaim of $1,202 in unpaid fees. No trial date has been set by the court. Due to the fact that the resolution of this matter depends in large part on a determination of whether the alleged “liquidated damages” provision asserted by the plaintiff is enforceable and the resolution of coverage issues with our insurer, we are unable to predict the probable outcome of this matter and are not able to reasonably estimate the amount of loss, if any. Our insurance carrier has indicated that actual damages likely would be covered, but has thus far denied coverage of the claimed "liquidated damages.” In March 2012, we filed a declaratory judgment action against our insurance company in the United States District Court for the Middle District of Tennessee seeking a declaration of our rights under the applicable policy of insurance. That matter remains pending. No reserve has been recorded as of September 30, 2012 and December 31, 2011.

In July 2010, our wholly owned subsidiary, National Action Financial Services, Inc., now known as NA Liquidating Company, Inc. ("NA"), was served with a purported class action lawsuit in United States District Court for the Northern District of Illinois. The complaint alleged NA placed automated calls to plaintiff's cell phone without his consent, allegedly in violation of the federal Telephone Consumer Protection Act (“TCPA”). NA made a demand upon its insurance carrier for coverage under its errors and omissions insurance policy. The insurance carrier denied the existence of a duty to defend or indemnify NA for the claims at issue relying on certain exclusions in the policy. The parties have now settled this matter with court approval on a non-recourse basis to NA by requiring us to assign certain rights to insurance recoveries for the benefit of the class plaintiffs in exchange for a release of all class claims and a covenant not to execute the agreed judgment against NA. The plaintiffs initiated a declaratory judgment action against our insurance carrier in an attempt to recover their judgment. NA is not a party to that action.

In April 2011, NA was served with a purported class action filed in United States District Court for the Eastern District of Michigan. The complaint alleged violations of the federal Fair Debt Collection Practices Act (“FDCPA”) and the TCPA for calls to plaintiff's cell phone in an attempt to collect a debt not owed by the plaintiff. The complaint also allege pre-recorded message calls to debtors on their cell phones by means of an automated dialing device, without having received permission from the recipients of the calls in violation of the TCPA. NA filed a motion to dismiss, which was granted in part and denied in part, with the TCPA claim surviving as well as certain of the FDCPA claims. As of September 30, 2012, discovery was ongoing, and a reserve of $84 was recorded related to this matter. Subsequent to September 30, 2012, the parties have engaged in settlement discussions. No reserve was recorded as of December 31, 2011.

In April 2008, the local Sao Paulo, Brazil tax authorities assessed our Brazilian subsidiary (“SITEL Brazil”) for the alleged non-payment of local sales taxes in the original amount of approximately 3,500 Brazilian Reais (equivalent to approximately $1,700 as of September 30, 2012) for a period extending from 2004 to October 2008. We currently estimate that the amount of the assessment is now approximately 7,700 Brazilian Reais (equivalent to approximately $3,800 as of September 30, 2012), due to increases in interest and penalties. The assessment relates to billings made to a domestic Brazilian client for which SITEL Brazil provided on site agent support at the client’s site located in Barueri City, Brazil. Local sales taxes on services provided in Brazil are assessed based on the actual location where services are rendered. SITEL Brazil paid local sales taxes to Barueri City, however the Sao Paulo tax authorities contend erroneously that the services were performed in Sao Paolo where SITEL Brazil maintains an office. SITEL Brazil appealed the original assessment and in March 2010, the tax authorities ruled against SITEL Brazil. In October 2010, SITEL Brazil received a formal demand to pay the 7,700 Brazilian Reais assessment. SITEL Brazil deposited 7,700 Brazilian Reais with the tax authorities in December 2010 and filed its defense with the courts in January 2011. We are currently unable to predict the probable outcome of this matter and are not able to reasonably estimate the amount of loss, if any. No reserve has been recorded as of September 30, 2012 and December 31, 2011.

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Document and Entity Information (USD $) In Thousands, except Share data, unless otherwise specified	9 Months Ended
	Sep. 30, 2012	Jun. 30, 2011	Oct. 31, 2012 Class A Common Stock	Oct. 31, 2012 Class B Common Stock	Oct. 31, 2012 Class C Common Stock
Document and Entity Information
Entity Registrant Name	Sitel Worldwide Corp
Entity Central Index Key	0001414078
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Sep. 30, 2012
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Common Stock, Shares Outstanding			29,785,866	88,281,647	23,990
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float		$ 0

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Derivative Financial Instruments

9 Months Ended

Sep. 30, 2012

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Instruments and Hedging Activities Disclosure [Text Block]

Derivative Financial Instruments

We are exposed to a variety of market risks, including the effects of changes in foreign currency exchange rates and interest rates. Our policies allow for the use of derivative financial instruments to prudently manage foreign currency exchange rate and interest rate exposure, but do not allow derivatives to be used for speculative purposes. Derivatives that we use are primarily foreign currency forward contracts and interest rate swaps. Our derivative activities are subject to the management, direction, and control of our senior financial officers. Risk management practices, including the use of financial derivative instruments, are presented to our Board of Directors at least annually.

Foreign Currency Exchange Rate Risk

We conduct a significant portion of our business in currencies other than the U.S. dollar. Our subsidiaries generally use the local currency as their functional currency for paying labor and other operating costs. Conversely, revenues for some of these foreign subsidiaries are derived from client contracts that are invoiced and collected in a different currency, principally in U.S. dollars, as well as other currencies such as Euro, British pound sterling, or Australian dollars. To hedge against the risk of fluctuations in our subsidiaries' functional currency, we have contracted with financial institutions to acquire (utilizing forward contracts) the functional currency of the foreign subsidiary at a fixed counterparty exchange rate at specific dates in the future. As of September 30, 2012, we had forward contracts maturing within the next seventeen months.

Interest Rate Risk

Interest rate movements create a degree of risk by affecting the amount of our interest payments. Our practice is to use interest rate swap agreements to manage our exposure to interest rate changes.

In connection with the Senior Secured Credit Facility dated January 30, 2007, we entered into an interest rate swap to convert $400,000 (reduced to $350,000 on March 31, 2009) of our floating rate debt into fixed rate debt. We elected not to designate this swap for hedge accounting treatment. On November 28, 2011 we amended the interest rate swap agreement to extend the term through December 31, 2016 and decreased the notional amount to $175,000 as of March 31, 2012. The fair value of this interest rate swap is classified as part of Accrued liabilities and other of $2,923 and $1,961 and as Other noncurrent liabilities of $9,499 and $7,845 as of September 30, 2012 and December 31, 2011, respectively.

For the three and nine months endedSeptember 30, 2012, we recorded losses of $820 and $3,172, respectively, for settled interest payments, compared to $4,173 and $12,280 for the three and nine months endedSeptember 30, 2011. Additionally, there was a mark-to-market valuation increase in the liability of $1,401 and $2,616 for the three and nine months endedSeptember 30, 2012, compared to a reduction of $4,356 and $11,632 for the same periods in 2011. These amounts are reflected in Interest and other financing costs, net.

Fair Values in the Condensed Consolidated Balance Sheets

	Derivative Assets					Derivative Liabilities
		September 30, 2012		December 31, 2011			September 30, 2012			December 31, 2011
	Balance Sheet Classification	Fair Value		Fair Value		Balance Sheet Classification	Fair Value			Fair Value
Derivatives designated as hedging instruments
Foreign exchange contracts	Prepaids and other current assets	$	2,158	$	1,112	Accrued liabilities and other	$	(2,003	)	$	(7,222	)
Foreign exchange contracts	Other noncurrent assets	334		—		Other noncurrent liabilities	(356		)	(878		)
Total		$	2,492	$	1,112		$	(2,359	)	$	(8,100	)
Derivatives not designated as hedging instruments
Interest rate contract - ST	Prepaids and other current assets	$	—	$	—	Accrued liabilities and other	$	(2,923	)	$	(1,961	)
Interest rate contract - LT	Other noncurrent assets	—		—		Other noncurrent liabilities	(9,499		)	(7,845		)
Foreign exchange contracts	Prepaids and other current assets	352		95		Accrued liabilities and other	(1,048		)	(2,216		)
Foreign exchange contracts	Other noncurrent assets	11		7		Other noncurrent liabilities	(31		)	(264		)
Total		$	363	$	102		$	(13,501	)	$	(12,286	)
Total derivatives		$	2,855	$	1,214		$	(15,860	)	$	(20,386	)

The Effect of Derivative Instruments on the Condensed Consolidated Statements of Comprehensive Income (Loss)

Derivatives in Cash Flow Hedging Relationships	Amount of Gain or (Loss) Recognized in OCI on Derivative (Effective Portion)					Location of Gain or (Loss) Reclassified from Accumulated OCI into Income (Effective Portion)	Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income
	Three Months Ended September 30,						Three Months Ended September 30,
	2012		2011				2012			2011
Foreign exchange contracts	$	2,300	$	(2,273	)	COS and SG&A	$	(463	)	$	1,555
Total	$	2,300	$	(2,273	)		$	(463	)	$	1,555
Derivatives in Cash Flow Hedging Relationships	Amount of Gain or (Loss) Recognized in OCI on Derivative (Effective Portion)					Location of Gain or (Loss) Reclassified from Accumulated OCI into Income (Effective Portion)	Amount of Gain or (Loss) Reclassified from Accumulated OCI into Income
	Nine Months Ended September 30,						Nine Months Ended September 30,
	2012		2011				2012			2011
Foreign exchange contracts	$	5,549	$	(2,961	)	COS and SG&A	$	(2,006	)	$	5,017
Total	$	5,549	$	(2,961	)		$	(2,006	)	$	5,017

For the three and nine months endedSeptember 30, 2012 we recorded (losses) gains of $(299) and $(1,278), respectively, compared to $946 and $3,061, respectively, for the same periods in 2011 to Cost of services. For the three and nine months endedSeptember 30, 2012, we recorded (losses) gains of $(164) and $(728), respectively, compared to $609 and $1,956, respectively, for the same periods in 2011 to Selling, general, and administrative expenses for the effective portion of settled hedge contracts. We expect unrealized losses of $493 will be reclassified from Accumulated other comprehensive loss (“AOCL”) to Cost of services and Selling, general and administrative expenses over the next twelve months. However, this amount and other future reclassifications from AOCL will fluctuate with movements in the underlying market price of the forward contracts. The estimates of fair value are based on applicable and commonly used pricing models and prevailing financial market information as of September 30, 2012. 

For the three and nine months endedSeptember 30, 2012 we recognized a (loss) gain on foreign currency transactions related to the ineffective portion of the derivative instruments of $(28) and $202, respectively, compared to $220 and $(162), respectively, for the same periods in 2011.

Derivatives Not Designated as Hedging Instruments	Location of Gain or (Loss) Recognized in Income on Derivative	Amount of Gain or (Loss) Recognized in Income on Derivative					Amount of Gain or (Loss) Recognized in Income on Derivative
		Three Months Ended September 30,					Nine Months Ended September 30,
		2012			2011		2012		2011
Foreign exchange contracts	COS and SG&A	$	897		$	15	$	1,155	$	26
Foreign exchange contracts	Foreign currency transactions	(497		)	1,061		461		895
Total		$	400		$	1,076	$	1,616	$	921

For the three and nine months endedSeptember 30, 2012, we recorded gains of $538 and $693, respectively, compared to gains of $9 and $16, respectively, for the same periods in 2011 to Cost of services. For the three and nine months endedSeptember 30, 2012, we recorded gains of $359 and $462, respectively, compared to gains of $6 and $10, respectively for the same periods in 2011 to Selling, general, and administrative expenses (“SG&A”) for derivatives not designated as hedging contracts.

Current Contracts

At September 30, 2012, the Company had the following outstanding financial contracts that were entered to hedge foreign exchange and interest rate risk:

Derivatives in Cash Flow Relationship	Notional Amount
Interest rate contract	$	175,000
Foreign exchange contracts	179,173
Total	$	354,173

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Condensed Consolidated Statements of Comprehensive Income (Loss) (Unaudited) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Revenues	$ 348,118	$ 359,117	$ 1,059,009	$ 1,051,843
Operating expenses
Costs of services (exclusive of Depreciation and amortization of property and equipment)	224,523	231,351	690,647	683,185
Selling, general, and administrative expenses (exclusive of Depreciation and amortization of property and equipment)	89,530	96,314	275,497	275,496
Depreciation and amortization of property and equipment	8,658	9,294	25,119	26,769
Amortization of intangible assets	1,628	3,205	5,422	10,064
Restructuring and exit charges	4,147	5,647	9,559	14,932
(Gain) loss on foreign currency transactions	(1,115)	3,127	3,703	279
Impairment and loss (gain) on disposal of assets	519	(470)	1,510	(95)
Other expense, net	415	59	335	829
Operating (loss) income	19,813	10,590	47,217	40,384
Interest and other financing costs, net	22,108	16,733	63,735	49,465
(Loss) income before income taxes	(2,295)	(6,143)	(16,518)	(9,081)
Income tax (benefit) provision	(2,538)	8,917	1,619	9,354
Net income (loss)	243	(15,060)	(18,137)	(18,435)
Other comprehensive income (loss)
Foreign currency translation adjustments	2,648	(6,139)	2,561	(4,489)
Unrealized (loss) gain on derivative valuation, net of tax	(474)	(3,828)	4,318	(7,978)
Unrecognized pension (loss) gain, net of tax of $0	(117)	30	(342)	65
Total other comprehensive income (loss)	2,057	(9,937)	6,537	(12,402)
Comprehensive income (loss)	$ 2,300	$ (24,997)	$ (11,600)	$ (30,837)

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Restructuring and Exit Activities

9 Months Ended

Sep. 30, 2012

Restructuring and Related Activities [Abstract]

Restructuring and Related Activities Disclosure [Text Block]

Restructuring and Exit Activities

We continue to evaluate and assess our worldwide operations in an effort to rationalize facility and labor costs, further streamline our operations in order to align resources to support growth, and appropriately shift the geographic mix of Company resources. The total costs of such restructuring activities that were initiated during 2012 are expected to be $11,417. These activities are expected to be completed in the fourth quarter of 2012. For these activities, the remaining severance-related accrual of $4,019 and facility exit costs accrual of $1 are expected to be paid during the remainder of 2012. For restructuring activities initiated in 2011, the remaining severance-related accrual of $539 is expected to be paid by the end of 2012, and the remaining accrual for facility exit costs of $3,925 is expected to be paid during the remainder of 2012 through the year 2016 as the related leases expire.

The liability for restructuring activities initiated in 2012 consisted of the following:

				Facility
				Exit and
	Severance			Other			Total
December 31, 2011	$	—		$	—		$	—
Costs accrued (offset was to expense)	7,027			132			7,159
Cash payments	(3,006		)	(131		)	(3,137		)
Foreign exchange and other	(2		)	—			(2		)
September 30, 2012	$	4,019		$	1		$	4,020
Current portion of restructuring included in Accrued liabilities and other	$	4,019		$	1		$	4,020
Long-term portion of restructuring included in Other noncurrent liabilities	$	—		$	—		$	—
Activity not reflected within the restructuring liability:
Costs expensed	$	245		$	11		$	256
Cash payments	$	(223	)	$	(11	)	$	(234	)

Restructuring expense during the three and nine months endedSeptember 30, 2012 for activities initiated in 2012 was $1,863 and $4,937, respectively, for EMEA and $1,639 and $2,478, respectively, for the Americas.

The liability for restructuring activities initiated in 2011 consisted of the following:

				Facility
				Exit and
	Severance			Other			Total
December 31, 2011	$	7,178		$	5,282		$	12,460
Costs accrued (offset was to expense)	850			1,278			2,128
Cash payments	(7,554		)	(2,960		)	(10,514		)
Foreign exchange and other	65			325			390
September 30, 2012	$	539		$	3,925		$	4,464
Current portion of restructuring included in Accrued liabilities and other	$	539		$	1,181		$	1,720
Long-term portion of restructuring included in Other noncurrent liabilities	$	—		$	2,744		$	2,744
Activity not reflected within the restructuring liability:
Costs expensed	$	1		$	15		$	16
Cash payments	$	(332	)	$	(15	)	$	(347	)

Restructuring expense during the three and nine months endedSeptember 30, 2012 for activities initiated in 2011 was $186 and $1,275, respectively, for EMEA and was $459 and $869, respectively, for the Americas. Cumulative restructuring costs related to such activities are $16,865 as of September 30, 2012, of which $10,815 relates to EMEA and $6,050 relates to the Americas. No significant additional costs are expected to be incurred.

In January 2007, we approved a plan to restructure certain operations during 2007 related to the acquisition of Legacy SITEL (which refers to SITEL Corporation, a Minnesota corporation, prior to its acquisition by SITEL Worldwide on January 30, 2007). The plan included downsizing space in certain customer care centers and eliminating certain administrative and operational positions. This activity is detailed below.

				Facility
				Exit and
	Severance			Other			Total
December 31, 2011	$	187		$	206		$	393
Costs accrued (offset was to expense)	—			—			—
Cash payments	(87		)	—			(87		)
Foreign exchange	(32		)	(1		)	(33		)
September 30, 2012	$	68		$	205		$	273

The remaining accrual for all restructuring and exit activities related to the purchase price allocation is recorded as $273 in Accrued liabilities and other.

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Goodwill and Other Intangible Assets

9 Months Ended

Sep. 30, 2012

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets Disclosure [Text Block]

Goodwill and Other Intangible Assets

The carrying amount of Goodwill increased$7 during the nine month period ended September 30, 2012, solely due to foreign currency translation.

The following table presents our Other intangible assets as of September 30, 2012:

	Gross Intangibles		Accumulated Amortization and Impairment Charges			Net Intangibles
Customer relationships	$	89,686	$	(81,163	)	$	8,523
Trademark and trade name	40,200		(4,180		)	36,020
	$	129,886	$	(85,343	)	$	44,543

The following table presents our Other intangible assets as of December 31, 2011:

	Gross Intangibles		Accumulated Amortization and Impairment Charges			Net Intangibles
Customer relationships	$	89,686	$	(75,741	)	$	13,945
Trademark and trade name	40,200		(4,180		)	36,020
	$	129,886	$	(79,921	)	$	49,965

We amortize intangible assets with definite lives over their estimated useful lives, using the straight-line method. Intangible asset amortization expense was $1,628 for the third quarter of 2012 and $5,422 for the first nine months of 2012. Amortization expense for the same periods of 2011 was $3,205 and $10,064, respectively. Amortization is estimated to be approximately $7,039 for the year ended December 31, 2012.

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Property and Equipment (Tables)

9 Months Ended

Sep. 30, 2012

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment [Table Text Block]

The composition of property and equipment is as follows:

	September 30, 2012			December 31, 2011
Land	$	3,554		$	3,554
Buildings and improvements	29,570			28,770
Leasehold improvements	58,649			63,042
Computer software	42,277			40,681
Equipment	158,538			151,389
Furniture and fixtures	29,068			28,107
Total original cost	321,656			315,543
Less: Accumulated depreciation and amortization	(233,038		)	(225,964		)
Net, excluding construction in progress	88,618			89,579
Construction in progress	6,459			10,889
Property and equipment, net	$	95,077		$	100,468

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Fair Value Measurements

9 Months Ended

Sep. 30, 2012

Fair Value Disclosures [Abstract]

Fair Value Disclosures [Text Block]

Fair Value Measurements

The fair values of Cash and cash equivalents, short-term investments, trade receivables, and trade payables are valued as Level 1 items. The carrying value of these assets and liabilities approximates their fair value due to the short-term maturities. The terms of the Senior Secured Credit Facility, Senior Secured Notes, and Senior Notes include debt with variable and fixed interest rates, totaling $711,885 and $692,840 at September 30, 2012 and December 31, 2011, respectively. The estimated fair value of such debt was $692,000 and $610,000 at September 30, 2012 and December 31, 2011, respectively. The fair value of debt with fixed interest rates was determined using the quoted market prices of debt instruments with similar terms and maturities which are considered Level 2 inputs. The fair value of debt with variable interest rates approximates carrying value and is measured using Level 2 inputs.

U.S. GAAP defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair value measurements are classified into a hierarchy by the inputs used to perform the fair value calculation as follows:

Level 1 – Fair value based on unadjusted quoted prices for identical assets or liabilities in active markets.

Level 2 – Modeled fair value with model inputs that are all observable market values.

Level 3 – Modeled fair value with at least one model input that is not an observable market value.

The following tables summarize the value of financial instruments by the pricing levels defined above as of September 30, 2012 and December 31, 2011. There were no transfers between pricing levels for the nine month period endedSeptember 30, 2012.

	Fair Value Measurements at September 30, 2012
	Total		Level 1		Level 2		Level 3
Assets
Foreign currency forward contracts	$	2,855	$	—	$	2,855	$	—
Total	$	2,855	$	—	$	2,855	$	—
Liabilities
Foreign currency forward contracts	$	3,438	$	—	$	3,438	$	—
Interest rate derivative instrument	12,422		—		12,422		—
Total	$	15,860	$	—	$	15,860	$	—

	Fair Value Measurements at December 31, 2011
	Total		Level 1		Level 2		Level 3
Assets
Foreign currency forward contracts	$	1,214	$	—	$	1,214	$	—
Total	$	1,214	$	—	$	1,214	$	—
Liabilities
Foreign currency forward contracts	$	10,580	$	—	$	10,580	$	—
Interest rate derivative instrument	9,806		—		9,806		—
Total	$	20,386	$	—	$	20,386	$	—

We value derivatives based on current market prices of comparable instruments or, if none are available, on pricing models or formulas using current market and model assumptions. Our interest rate derivative instrument is a pay-fixed, receive-variable, interest rate swap based on LIBOR swap rate. The LIBOR swap rate is observable at commonly quoted intervals for the full term of the swap and therefore is considered a level 2 item. Our foreign currency forward contracts are contracts to buy foreign currency at a fixed rate for delivery on a specified future date or period. The foreign exchange rate is observable for the full term of the swap and is therefore also considered a level 2 item. The fair value measurement of a liability must reflect the nonperformance risk of the entity and the counterparty. Therefore, the impact of the Company's and counterparty's creditworthiness have also been factored into the fair value measurement of these derivative instruments.

We measure our intangible assets at fair value on a nonrecurring basis. These assets are classified in Level 3 of the fair value hierarchy. We test all existing goodwill and other indefinite-lived intangibles (trademark and trade name) for impairment at least annually and more frequently if circumstances indicate that the carrying amount exceeds fair value. We conduct annual impairment tests as of December 31.

We estimate the fair values of goodwill and other indefinite-lived intangibles utilizing multiple measurement techniques performed. The estimation is primarily determined based on an estimate of future cash flows (income approach) discounted at a market derived weighted average cost of capital. The income approach has been determined to be the most representative because our equity does not have an active trading market. Other unobservable inputs used in these valuations include managements' cash flow projections and estimated terminal growth rates. The valuation of Indefinite-lived intangible assets also includes an unobservable input for royalty rate, which is based on rates used by comparable industries. We then use a public company model (which uses peer group valuation metrics) to confirm the measurement. 

We evaluate the remaining useful lives of definite-lived intangible assets (customer relationships) whenever events or circumstances warrant a revision to the remaining amortization period. The fair value of definite-lived intangible assets is based on estimated cash flows from the future use of the asset, discounted at a market derived weighted average cost of capital.

No impairment charges related to goodwill and other intangible assets were recorded during the three and nine months endedSeptember 30, 2012 and 2011.

Long-lived assets are measured at fair value on a non-recurring basis and are classified in Level 3 of the fair value hierarchy. The fair value is estimated utilizing unobservable inputs, including appraisals on real estate as well as evaluations of the marketability and potential relocation of other assets in similar condition and similar market areas. Long-lived assets are tested for impairment on a quarterly basis. No impairment charges related to long-lived assets were recorded during the three and nine months endedSeptember 30, 2012 and 2011.

We have certain annuity contracts included within Other noncurrent assets. These assets are measured at fair value on a non-recurring basis and are classified in Level 3 of the fair value hierarchy. Third-party recoverability information was used to assess the fair value of these annuity contracts. Based on our assessment, we determined that impairment charges should be recorded for the three and nine months endedSeptember 30, 2012 of $498 and $1,633, respectively. The charges were primarily related to the impairment of the full value of certain annuity contracts in the Americas. No such charges were recorded during the three and nine months endedSeptember 30, 2011.

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Income Taxes

9 Months Ended

Sep. 30, 2012

Income Tax Disclosure [Abstract]

Income Tax Disclosure [Text Block]

Income Taxes

The effective tax rate of (9.80)% for the nine months endedSeptember 30, 2012 differs from the effective tax rate of (103.01)% for the same period of 2011 as the third quarter of 2011 includes the impact of the release of a valuation allowance on the deferred tax assets of our Australian subsidiary, resulting in a benefit of $6,132, which was offset by the valuation allowance established on our German subsidiary, resulting in expense of $8,836; while the third quarter of 2012 includes a benefit for intra-period allocations to continuing operations of $3,237, a greater benefit resulting from the release of tax reserves related to certain foreign income tax matters of $1,065 and the favorable impact of foreign tax treaties of $1,548 over a larger pre-tax book loss when compared to the nine months endedSeptember 30, 2011. For the nine months ended September 30, 2012, we recognized tax expense on a consolidated book loss because tax expense in certain profitable jurisdictions cannot be offset by tax benefit in loss jurisdictions due to the existence of valuation allowance in these jurisdictions.

We consider all income sources, including other comprehensive income, in determining the amount of tax benefit allocated to continuing operations (the "Income Tax Allocation"). During the third quarter of 2012, as a result of the Income Tax Allocation, we recorded a non-cash deferred income tax expense of $3,237 against other comprehensive income as a result of year-to-date gains from mark-to-market fluctuations on foreign currency hedges which are designated as accounting hedges and an offsetting non-cash income tax benefit of $3,237 in continuing operations.

Our gross unrecognized tax benefits (excluding interest and penalties) increased to $38,563 from $37,921 at September 30, 2012 and December 31, 2011, respectively, primarily resulting from currency translations exceeding the release of certain foreign tax reserves. The total amount of unrecognized tax benefits (including interest and penalties) that would affect income tax expense, if ever recognized in the financial statements is $37,507. We believe that it is reasonably possible that within the next 12-month period, the amount of unrecognized tax benefits for certain foreign tax positions might be reduced by $3,553 as a result of statute expirations or final resolution.

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Long-Term Debt

9 Months Ended

Sep. 30, 2012

Debt Disclosure [Abstract]

Long-Term Debt [Text Block]

Long-Term Debt

The composition of Long-term debt is as follows:

	September 30, 2012		December 31, 2011
Senior Notes	$	294,040	$	293,489
Senior Secured Notes	192,499		—
Senior Secured Credit Facility:
Revolvers:
U.S. revolver	—		20,100
Canadian revolver	—		5,668
U.K. revolver	—		20,828
Term Loans:
U.S. dollar term loan	177,973		286,740
Euro term loan	28,364		38,932
British pound sterling term loan	19,009		27,083
Total debt	711,885		692,840
Less: Debt maturing within one year	—		—
Total long-term debt	$	711,885	$	692,840

Senior Secured Notes

On April 20, 2012, SITEL, LLC and Sitel Finance Corp. (the “Issuers”) issued in a private placement, 11% senior secured notes ("Senior Secured Notes") due 2017 having an aggregate principal amount of $200,000 with an original discount of $8,000. The Senior Secured Notes are guaranteed by the Company and its domestic subsidiaries and will mature on April 1, 2017. Interest accrues on the Senior Secured Notes at a rate of 11% annually and is payable semi-annually on February 1 and August 1. The Senior Secured Notes are secured by interests granted on a substantial portion of our worldwide assets. The Company is not required to make mandatory redemptions or sinking fund payments with respect to the Senior Secured Notes.

Senior Notes

On March 18, 2010, the Issuers issued in a private placement, 11.50% senior notes due 2018 (the “Senior Notes”) having an aggregate principal amount of $300,000 with an original issue discount of $7,638. The Senior Notes are general unsecured obligations of the Company and are senior in right of payment to all existing and future indebtedness, if any, that is by its terms expressly subordinated to the Senior Notes. The Senior Notes are guaranteed by the Company and its domestic subsidiaries and will mature on April 1, 2018. Interest accrues on the Senior Notes at a rate of 11.50% annually and is payable semi-annually in arrears on April 1 and October 1. The Company is not required to make mandatory redemptions or sinking fund payments with respect to the Senior Notes.

Both the Senior Secured Notes and the Senior Notes contain customary covenants and restrictions on the activities of SITEL, LLC, Sitel Finance Corp. and SITEL, LLC's restricted subsidiaries, including, but not limited to, the incurrence of additional indebtedness; dividends or distributions in respect of capital stock or certain other restricted payments or investments; entering into agreements that restrict distributions from restricted subsidiaries; the sale or disposal of assets, including capital stock of restricted subsidiaries; transactions with affiliates; the incurrence of liens; and mergers, consolidations or the sale of substantially all of SITEL, LLC's assets.

Senior Secured Credit Facility

The Company's senior secured credit facility (the “Senior Secured Credit Facility”) provides for available borrowings in an aggregate amount of $760,000. Components of the Senior Secured Credit Facility are (1) the $675,000 aggregate principal amount Term Loans, including a $550,000 U.S. dollar loan, a €51,447 Euro loan, and a £30,000 British pound sterling loan, and (2) the $85,000 aggregate principal amount Revolvers.

During the second quarter of 2012, the Senior Secured Credit Facility was amended to, among other things, allow for the issuance and sale of the Senior Secured Notes; to allow for the flexibility to prepay the amounts outstanding under the non-extended term loans and to refinance, extend or replace the Revolvers; and to modify our leverage covenant and interest coverage covenant ratios. As part of this amendment, we also modified the currency mix on the revolver commitments to consist only of U.S. Dollar and Canadian Dollar amounts and terminated the British Pound Sterling revolver commitment. Additionally during the second quarter of 2012, extension of certain remaining tranches of our Revolvers in exchange for paying an increased interest rate resulted in the following tranches of our Senior Secured Credit Facility:

	Tranche		Rate			Maturity Date
Revolvers:
U.S. revolver:
Extended	$	51,250	LIBOR	+	6.75%	January 30, 2016
Non-extended	$	23,750	LIBOR	+	5.50%	January 30, 2013
Canadian revolver	$	10,000	BA Rate	+	6.75%	January 30, 2016
Term Loans:
U.S. dollar term loan	$	177,973	LIBOR	+	6.75%	January 30, 2017
Euro term loan	€	21,928	EURIBOR	+	6.75%	January 30, 2017
British pound sterling term loan	£	11,723	LIBOR	+	6.75%	January 30, 2017

The Term Loans mature in January 2017. All Term Loans amortize in equal quarterly installments in an aggregate annual amount equal to 0.25% of the original principal amount with the balance payable at maturity. Payments on the principal amount have exceeded the cumulative amortization schedule, thus no amount is due until maturity. Interest on the U.S. term loan is based, at our option, on LIBOR plus the applicable margin of 6.75%, or the higher of the federal funds rate plus 0.50% or the prime rate plus the applicable margin of 5.75%. Interest on the Euro term loan is based on EURIBOR plus the applicable margin of 6.75%. Interest on the British pound sterling term loan is based on LIBOR plus the applicable margin of 6.75%.

The non-extended Revolvers mature in January 2013. A commitment fee is payable quarterly at 0.50% per annum of the undrawn portion of the Revolvers. Interest on the non-extended U.S. revolver is based, at our option, on LIBOR plus the applicable margin of 5.50%, or the higher of the federal funds rate plus 0.50% or the prime rate plus the applicable margin of 4.50%. Interest on the extended portion of the U.S. revolver is based, at our option, on LIBOR plus the applicable margin of 6.75%, or the higher of the federal funds rate plus 0.50% or the prime rate plus the applicable margin of 5.75%. Interest on the Canadian revolver is based, at our option, on the Canadian banker's acceptance rate (the "BA Rate") plus the applicable margin of 6.75%, or the higher of the one month BA Rate plus 0.75% or the Canadian prime rate plus the applicable margin of 5.75%. At September 30, 2012 and December 31, 2011, we had $83,844 and $37,460 available under the Revolvers.

Borrowings under the Senior Secured Credit Facility are collateralized by interests granted in a substantial portion of our worldwide assets and are guaranteed by certain subsidiary guarantors.

The Senior Secured Credit Facility also contains customary affirmative and negative covenants such as restricting certain corporate actions, including asset dispositions, acquisitions, the payment of dividends, changes of control, the incurrence of indebtedness, providing financing and investments and transactions with affiliates. Under the Senior Secured Credit Facility, we are required to comply with certain financial covenants on a quarterly and annual basis.

During the second quarter of 2012, a portion of the proceeds received from the issuance of the Senior Secured Notes were used to prepay the outstanding balances on the non-extended term loans, which were due in January 2014.

Future maturities of the Company's outstanding long-term debt as of September 30, 2012 are summarized as follows:

2012	$	—
2013	—
2014	—
2015	—
2016	—
2017 and thereafter	725,346
Total debt payments	725,346
Less amount representing unamortized debt discount	(13,461		)
Total debt balance at September 30, 2012	$	711,885

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Redeemable Preferred Stock

9 Months Ended

Sep. 30, 2012

Temporary Equity Disclosure [Abstract]

Redeemable Preferred Stock [Text Block]

Redeemable Preferred Stock

We are authorized to issue in series up to 20,000,000 shares of preferred stock with a par value of $0.01. Our Board of Directors determines the voting rights, dividend policy, and conversion rights of each series of these preferred shares. To date, we have authorized the issuance of two series of preferred shares—Series B and Series C. The majority of each series of these preferred shares are held by Onex and other related parties. Each series has a mandatory redemption date of July 2, 2018 for cash and the right to be converted, at any time through the redemption date at the option of the holder, into the Company's Class A Voting Common Stock (initially at $1.50 per share for Series C and $4.85 per share for Series B), in settlement of these obligations (including all accumulated and unpaid dividends through the redemption date). The net value of the preferred shares is recorded as Redeemable preferred stock (outside of permanent equity).

The Series B and C Preferred Stock contain an optional cash redemption call option that is only exercisable by the Company. Since Onex controls the majority of our Board of Directors, accounting guidance requires that we account for this as an in-substance put option, since it assumes that Onex could force the execution of the call option. The in-substance put option meets the qualifications of a derivative, requiring it to be separated from the host instrument and recorded as a liability at fair value, with subsequent changes in the fair value recorded to the income statement. We have determined that the value is immaterial as of September 30, 2012 and December 31, 2011, thus no adjustment to the carrying value of the stock has been recorded in relation to the in-substance put option.

Series C Preferred Stock

On December 10, 2008, we authorized the issuance of 125,000 shares of Series C Preferred Stock. At September 30, 2012 and December 31, 2011, the number of shares of Series C Preferred Stock issued and outstanding was 30,983.

When the conversion option of the Series C Preferred Stock into Class A Voting Common Stock at $1.50 per share is less than the fair value of the common stock on issuance date, there is a Beneficial Conversion Feature (“BCF”) associated with the preferred stock. The value of the BCF is recognized separately at issuance by allocating a portion of the proceeds equal to the intrinsic value to Additional paid-in capital. For the Series C Preferred Stock owned by certain other related parties, this discount is accreted from the date of issuance to the stated redemption date of July 2, 2018. For the Series C Preferred Stock owned by Onex, the BCF is immediately amortized to the date of issuance due to existence of the in-substance put option on the stock discussed above.

The liquidation value of the Series C Preferred Stock, including accrued dividends payable, at September 30, 2012 of $50,759 is net of deferred financing costs of $238 and the BCF of $3,479. The liquidation value of the Series C Preferred Stock, including accrued dividends payable, at December 31, 2011 of $44,641 is net of deferred financing costs of $269 and the BCF of $3,720. The Series C Preferred Stock ranks senior to each other class of the Company's stock in liquidation rights. Holders of the Series C Preferred Stock are entitled to receive cumulative dividends at the rate of 16% of the liquidation preference per share per annum, which accrue from inception and are payable at the mandatory redemption date or upon declaration by our Board of Directors.

Series B Preferred Stock

On April 3, 2008, we authorized the issuance of 125,000 shares of Series B Preferred Stock. At September 30, 2012 and December 31, 2011, the number of shares of Series B Preferred Stock issued and outstanding was 48,244.

The liquidation value of the Series B Preferred Stock, including accrued dividends payable, at September 30, 2012 of $70,082 and at December 31, 2011 of $64,292, is net of deferred financing costs of $409 and $462, respectively. Holders of the Series B Preferred Stock are entitled to receive cumulative dividends at the rate of 12% of the liquidation preference per share per annum, which accrue from inception and are payable at the mandatory redemption date or upon declaration by our Board of Directors.

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Employee Benefits and Compensation

9 Months Ended

Sep. 30, 2012

Compensation and Retirement Disclosure [Abstract]

Pension and Other Postretirement Benefits Disclosure

Employee Benefits and Compensation

We have defined benefit pension plans covering certain employees outside of the U.S. These plans are administered by a third party and include limited activity. The components of the net pension liability of $3,812 at September 30, 2012 and $3,357 at December 31, 2011 are included in Other noncurrent liabilities and Other noncurrent assets. Net periodic pension cost consisted of the following:

	Three Months Ended September 30,			Nine Months Ended September 30,
	2012		2011	2012		2011
Service cost	130		152	385		486
Interest cost	81		64	245		142
Expected return on plan assets	(71	)	—	(210	)	—
Past service costs	40		40	118		117
Amortization of actuarial gains and losses	(154	)	2	(458	)	(39	)
Net periodic pension cost	26		258	80		706

We also sponsor various employee retirement plans. In the United States, the Company sponsors a 401(k) savings plan that covers substantially all U.S. employees. In both Canada and Europe, the Company sponsors similar defined contribution plans. Expenses related to the defined contribution plans were $135 in the third quarter of 2012 and $313 in the nine months endedSeptember 30, 2012. Expenses related to these plans in the same periods of 2011 were $44 and $234, respectively.

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Goodwill and Other Intangible Assets (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011	Dec. 31, 2011
Goodwill
Period increase (decrease)			$ 7
Other intangible assets
Gross Intangibles	129,886		129,886		129,886
Accumulated Amortization and Impairment Charges	(85,343)		(85,343)		(79,921)
Net Intangibles	44,543		44,543		49,965
Intangible asset amortization expense	1,628	3,205	5,422	10,064
Estimated amortization expense for the year ended December 31, 2012	7,039		7,039
Customer relationships
Other intangible assets
Gross Intangibles	89,686		89,686		89,686
Accumulated Amortization and Impairment Charges	(81,163)		(81,163)		(75,741)
Net Intangibles	8,523		8,523		13,945
Trademark and trade name
Other intangible assets
Gross Intangibles	40,200		40,200		40,200
Accumulated Amortization and Impairment Charges	(4,180)		(4,180)		(4,180)
Net Intangibles	$ 36,020		$ 36,020		$ 36,020

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Supplemental Condensed Consolidated Financial Information

9 Months Ended

Sep. 30, 2012

Condensed Financial Information of Parent Company Only Disclosure [Abstract]

Condensed Financial Information of Parent Company Only Disclosure [Text Block]

Supplemental Condensed Consolidated Financial Information

The following guarantor financial information is presented to comply with U.S. SEC disclosure requirements, specifically Rule 3-10 of Regulation S-X.

The Senior Secured Notes and Senior Notes are guaranteed jointly and severally, and in the case of the Senior Secured Notes, on a senior secured basis, by the Issuers' parent company, SITEL Worldwide, and by each of SITEL Worldwide's existing and future direct and indirect domestic subsidiaries that are 100% owned by SITEL Worldwide and guarantors under the Senior Secured Credit Facility (the “Subsidiary Guarantors”). The guarantees are not full and unconditional because Subsidiary Guarantors can be released and relieved of their obligations under certain customary circumstances contained in the indenture governing the Senior Notes and Senior Secured Notes. These circumstances include the following, so long as other applicable provisions of the indentures are adhered to: any sale or other disposition of all or substantially all of the assets of any Subsidiary Guarantors, any sale or other disposition of capital stock of any Subsidiary Guarantors, or designation of any restricted subsidiary that is a Subsidiary Guarantor as an unrestricted subsidiary.

The Condensed Consolidating Statements of Comprehensive Income and Loss are presented net of intercompany activity. The following supplemental financial information sets forth, on a consolidating basis based on the equity method of accounting, balance sheets, statements of comprehensive income and loss, and statements of cash flows for the Company, the Subsidiary Guarantors, and the Company's non-guarantor subsidiaries.

SITEL Worldwide Corporation

Condensed Consolidating Balance Sheet

September 30, 2012

(in thousands of U.S. dollars)

	Parent			Issuers			Guarantors			Non- Guarantors			Eliminations			Total Consolidated
Assets
Current assets
Cash and cash equivalents	$	—		$	—		$	5,084		$	13,938		$	—		$	19,022
Accounts receivable (net of allowance for doubtful accounts)	—			—			97,513			155,599			—			253,112
Prepaids and other current assets	160,487			114			141,488			259,615			(496,492		)	65,212
Total current assets	160,487			114			244,085			429,152			(496,492		)	337,346
Property and equipment, net	544			—			32,010			62,523			—			95,077
Goodwill	—			—			16,690			101,027			—			117,717
Other intangible assets, net	—			—			16,104			28,439			—			44,543
Deferred income taxes	—			—			4,182			9,730			—			13,912
Investments in affiliates	(361,455		)	380,706			42,763			—			(62,014		)	—
Other noncurrent assets	2,905			90,704			43,578			23,746			(121,642		)	39,291
Total assets	$	(197,519	)	$	471,524		$	399,412		$	654,617		$	(680,148	)	$	647,886
Liabilities and Stockholders' (Deficit) Equity
Current liabilities
Accounts payable	$	847		$	48		$	7,578		$	14,625		$	—		$	23,098
Accrued payroll and benefits	124			—			12,750			72,872			—			85,746
Accrued liabilities and other	137,513			258,322			8,843			176,206			(496,492		)	84,392
Income taxes payable	92			1			—			2,594			—			2,687
Current portion of capital lease obligations	—			—			1,497			1,581			—			3,078
Total current liabilities	138,576			258,371			30,668			267,878			(496,492		)	199,001
Long-term debt	—			664,511			—			47,374			—			711,885
Capital lease obligations	—			—			684			1,739			—			2,423
Deferred income taxes	—			—			6,506			3,444			—			9,950
Other noncurrent liabilities	—			9,500			9,946			162,918			(121,642		)	60,722
Total liabilities	138,576			932,382			47,804			483,353			(618,134		)	983,981
Series B PIK preferred stock	70,082			—			—			—			—			70,082
Series C PIK preferred stock, net of beneficial conversion feature	50,759			—			—			—			—			50,759
Stockholders' (deficit) equity
Subsidiary exchangeable preferred stock	2,665			—			—			—			—			2,665
Common stock	1,253			—			536			168,887			(169,423		)	1,253
Additional paid-in capital	364,907			105,786			657,892			305,238			(1,068,916		)	364,907
Accumulated deficit	(783,645		)	(566,644		)	(255,759		)	(322,707		)	1,145,110			(783,645		)
Accumulated other comprehensive (loss) income	(31,789		)	—			(51,061		)	19,846			31,215			(31,789		)
Stock subscriptions receivable	(1,852		)	—			—			—			—			(1,852		)
Treasury shares, at cost	(8,475		)	—			—			—			—			(8,475		)
Total stockholders' (deficit) equity	(456,936		)	(460,858		)	351,608			171,264			(62,014		)	(456,936		)
Total liabilities and stockholders' (deficit) equity	$	(197,519	)	$	471,524		$	399,412		$	654,617		$	(680,148	)	$	647,886

SITEL Worldwide Corporation

Condensed Consolidating Balance Sheet

December 31, 2011

(in thousands of U.S. dollars)

	Parent			Issuers			Guarantors			Non- Guarantors			Eliminations			Total Consolidated
Assets
Current assets
Cash and cash equivalents	$	—		$	—		$	—		$	19,337		$	—		$	19,337
Accounts receivable (net of allowance for doubtful accounts)	—			—			99,538			147,754			—			247,292
Prepaids and other current assets	183,857			13			112,378			212,698			(447,582		)	61,364
Total current assets	183,857			13			211,916			379,789			(447,582		)	327,993
Property and equipment, net	999			—			32,085			67,384			—			100,468
Goodwill	—			—			16,690			101,020			—			117,710
Other intangible assets, net	—			—			16,326			33,639			—			49,965
Deferred income taxes	—			—			4,182			12,974			—			17,156
Investments in affiliates	(371,255		)	295,390			28,626			—			47,239			—
Other noncurrent assets	2,833			86,260			14,393			33,893			(101,467		)	35,912
Total assets	$	(183,566	)	$	381,663		$	324,218		$	628,699		$	(501,810	)	$	649,204
Liabilities and Stockholders' (Deficit) Equity
Current liabilities
Accounts payable	$	306		$	—		$	4,815		$	19,435		$	—		$	24,556
Accrued payroll and benefits	3,656			—			9,370			60,411			—			73,437
Accrued liabilities and other	136,936			236,270			27,010			147,339			(447,581		)	99,974
Income taxes payable	218			—			—			2,703			—			2,921
Current portion of capital lease obligations	—			—			1,619			1,952			—			3,571
Total current liabilities	141,116			236,270			42,814			231,840			(447,581		)	204,459
Long-term debt	—			600,329			—			92,511			—			692,840
Capital lease obligations	—			—			1,652			2,721			—			4,373
Deferred income taxes	—			—			6,506			3,777			—			10,283
Other noncurrent liabilities	—			7,845			11,881			143,672			(101,467		)	61,931
Total liabilities	141,116			844,444			62,853			474,521			(549,048		)	973,886
Series B PIK preferred stock	64,292			—			—			—			—			64,292
Series C PIK preferred stock, net of beneficial conversion feature	44,641			—			—			—			—			44,641
Stockholders' (deficit) equity
Subsidiary exchangeable preferred stock	2,665			—			—			—			—			2,665
Common stock	1,252			—			536			168,887			(169,423		)	1,252
Additional paid-in capital	376,629			105,786			629,768			305,237			(1,040,791		)	376,629
Accumulated deficit	(765,508		)	(568,567		)	(312,950		)	(338,264		)	1,219,781			(765,508		)
Accumulated other comprehensive (loss) income	(38,326		)	—			(55,989		)	18,318			37,671			(38,326		)
Stock subscriptions receivable	(1,852		)	—			—			—			—			(1,852		)
Treasury shares, at cost	(8,475		)	—			—			—			—			(8,475		)
Total stockholders' (deficit) equity	(433,615		)	(462,781		)	261,365			154,178			47,238			(433,615		)
Total liabilities and stockholders' (deficit) equity	$	(183,566	)	$	381,663		$	324,218		$	628,699		$	(501,810	)	$	649,204

SITEL Worldwide Corporation

Condensed Consolidating Statement of Comprehensive Income

Three Months EndedSeptember 30, 2012

(in thousands of U.S. dollars)

	Parent			Issuers			Guarantors			Non- Guarantors			Eliminations			Total Consolidated
Revenues	$	—		$	—		$	95,586		$	252,532		$	—		$	348,118
Operating expenses
Costs of services (exclusive of depreciation and amortization shown below)	—			—			56,278			168,245			—			224,523
Selling, general, and administrative expenses (exclusive of depreciation and amortization shown below)	5,752			33			20,702			63,043			—			89,530
Depreciation and amortization of property and equipment	168			—			2,427			6,063			—			8,658
Amortization of intangible assets	—			—			—			1,628			—			1,628
Restructuring and exit charges	2			—			591			3,554			—			4,147
Loss (gain) on foreign currency transactions	188			(880		)	(1,226		)	803			—			(1,115		)
Other, net	(319		)	25			(1		)	1,229			—			934
Operating (loss) income	(5,791		)	822			16,815			7,967			—			19,813
Interest and other financing costs, net	349			20,603			534			622			—			22,108
Equity in earnings of subsidiaries	(6,473		)	(25,954		)	(6,117		)	—			38,544			—
Income (loss) before income taxes	333			6,173			22,398			7,345			(38,544		)	(2,295		)
Income tax provision (benefit)	90			—			(3,556		)	928			—			(2,538		)
Net income (loss)	243			6,173			25,954			6,417			(38,544		)	243
Other comprehensive income
Foreign currency translation adjustments	2,648			—			714			3,120			(3,834		)	2,648
Unrealized loss on derivative valuation, net of tax of $3,237	(474		)	—			(21		)	(453		)	474			(474		)
Unrecognized pension loss, net of tax of $0	(117		)	—			—			(118		)	118			(117		)
Comprehensive income	$	2,300		$	6,173		$	26,647		$	8,966		$	(41,786	)	$	2,300

SITEL Worldwide Corporation

Condensed Consolidating Statement of Comprehensive (Loss) Income

Nine Months EndedSeptember 30, 2012

(in thousands of U.S. dollars)

	Parent			Issuers			Guarantors			Non- Guarantors			Eliminations			Total Consolidated
Revenues	$	—		$	—		$	282,200		$	776,809		$	—		$	1,059,009
Operating expenses
Costs of services (exclusive of depreciation and amortization shown below)	—			—			168,955			521,692			—			690,647
Selling, general, and administrative expenses (exclusive of depreciation and amortization shown below)	19,454			142			61,972			193,929			—			275,497
Depreciation and amortization of property and equipment	514			—			7,255			17,350			—			25,119
Amortization of intangible assets	—			—			222			5,200			—			5,422
Restructuring and exit charges	2			—			1,215			8,342			—			9,559
(Gain) loss on foreign currency transactions	(47		)	(552		)	516			3,786			—			3,703
Other, net	(405		)	24			—			2,226			—			1,845
Operating (loss) income	(19,518		)	386			42,065			24,284			—			47,217
Interest and other financing costs, net	1,635			55,653			1,597			4,850			—			63,735
Equity in earnings of subsidiaries	(3,343		)	(57,191		)	(14,173		)	—			74,707			—
(Loss) income before income taxes	(17,810		)	1,924			54,641			19,434			(74,707		)	(16,518		)
Income tax provision (benefit)	327			—			(2,550		)	3,842			—			1,619
Net (loss) income	(18,137		)	1,924			57,191			15,592			(74,707		)	(18,137		)
Other comprehensive (loss) income
Foreign currency translation adjustments	2,561			—			71			3,601			(3,672		)	2,561
Unrealized gain (loss) on derivative valuation, net of tax of $3,237	4,318			—			4,856			(538		)	(4,318		)	4,318
Unrecognized pension loss, net of tax of $0	(342		)	—			—			(343		)	343			(342		)
Comprehensive (loss) income	$	(11,600	)	$	1,924		$	62,118		$	18,312		$	(82,354	)	$	(11,600	)

SITEL Worldwide Corporation

Condensed Consolidating Statement of Comprehensive (Loss) Income

Three Months EndedSeptember 30, 2011

(in thousands of U.S. dollars)

	Parent			Issuers			Guarantors			Non- Guarantors			Eliminations			Total Consolidated
Revenues	$	—		$	—		$	89,446		$	269,671		$	—		$	359,117
Operating expenses
Costs of services (exclusive of depreciation and amortization shown below)	—			—			51,249			180,102			—			231,351
Selling, general, and administrative expenses (exclusive of depreciation and amortization shown below)	7,877			73			20,494			67,870			—			96,314
Depreciation and amortization of property and equipment	117			—			2,342			6,835			—			9,294
Amortization of intangible assets	—			—			723			2,482			—			3,205
Restructuring and exit charges	—			—			2,028			3,619			—			5,647
(Gain) loss on foreign currency transactions	(381		)	4,154			(144		)	(502		)	—			3,127
Other, net	(17		)	—			(471		)	77			—			(411		)
Operating (loss) income	(7,596		)	(4,227		)	13,225			9,188			—			10,590
Interest and other financing (income) costs, net	(8		)	13,143			299			3,299			—			16,733
Equity in earnings of subsidiaries	7,224			(10,269		)	1,568			—			1,477			—
(Loss) income before income taxes	(14,812		)	(7,101		)	11,358			5,889			(1,477		)	(6,143		)
Income tax provision	248			—			1,089			7,580			—			8,917
Net (loss) income	(15,060		)	(7,101		)	10,269			(1,691		)	(1,477		)	(15,060		)
Other comprehensive (loss) income
Foreign currency translation adjustments	(6,139		)	—			(1,221		)	(6,102		)	7,323			(6,139		)
Unrealized (loss) gain on derivative valuation, net of tax of $0	(3,828		)	—			(5,306		)	1,478			3,828			(3,828		)
Unrecognized pension gain, net of tax of $0	30			—			—			30			(30		)	30
Comprehensive (loss) income	$	(24,997	)	$	(7,101	)	$	3,742		$	(6,285	)	$	9,644		$	(24,997	)

SITEL Worldwide Corporation

Condensed Consolidating Statement of Comprehensive (Loss) Income

Nine Months EndedSeptember 30, 2011

(in thousands of U.S. dollars)

	Parent			Issuers			Guarantors			Non- Guarantors			Eliminations			Total Consolidated
Revenues	$	—		$	—		$	251,546		$	800,297		$	—		$	1,051,843
Operating expenses
Costs of services (exclusive of depreciation and amortization shown below)	—			—			145,585			537,600			—			683,185
Selling, general, and administrative expenses (exclusive of depreciation and amortization shown below)	21,080			205			57,911			196,300			—			275,496
Depreciation and amortization of property and equipment	178			—			7,002			19,589			—			26,769
Amortization of intangible assets	—			—			2,178			7,886			—			10,064
Restructuring and exit charges	229			—			2,971			11,732			—			14,932
Loss (gain) on foreign currency transactions	155			2,449			613			(2,938		)	—			279
Other, net	134			559			(465		)	506			—			734
Operating (loss) income	(21,776		)	(3,213		)	35,751			29,622			—			40,384
Interest and other financing (income) costs, net	(26		)	39,621			618			9,252			—			49,465
Equity in earnings of subsidiaries	(3,769		)	(45,657		)	(12,349		)	—			61,775			—
(Loss) income before income taxes	(17,981		)	2,823			47,482			20,370			(61,775		)	(9,081		)
Income tax provision (benefit)	454			—			1,825			7,075			—			9,354
Net (loss) income	(18,435		)	2,823			45,657			13,295			(61,775		)	(18,435		)
Other comprehensive (loss) income
Foreign currency translation adjustments	(4,489		)	—			531			(5,669		)	5,138			(4,489		)
Unrealized (loss) gain on derivative valuation, net of tax of $0	(7,978		)	—			(9,112		)	1,134			7,978			(7,978		)
Unrecognized pension gain, net of tax of $0	65			—			—			65			(65		)	65
Comprehensive (loss) income	$	(30,837	)	$	2,823		$	37,076		$	8,825		$	(48,724	)	$	(30,837	)

SITEL Worldwide Corporation

Condensed Consolidating Statement of Cash Flows

Nine Months EndedSeptember 30, 2012

(in thousands of U.S. dollars)

	Parent			Issuers			Guarantors			Non- Guarantors			Eliminations			Total Consolidated
Cash flows from operating activities
Net (loss) income	$	(18,137	)	$	1,924		$	57,191		$	15,592		$	(74,707	)	$	(18,137	)
Undistributed equity in earnings of subsidiaries	(3,343		)	(57,191		)	(14,173		)	—			74,707			—
Adjustments to reconcile Net (loss) income to net cash flows relating to operating activities:
Depreciation and amortization (including intangible assets)	514			—			7,477			22,550			—			30,541
Deferred income taxes	—			—			(3,237		)	3,455			—			218
Non-cash derivative activity	—			103			840			474			—			1,417
Amortization of debt issue costs and OID	—			2,549			—			191			—			2,740
Impairment of long-term assets	—			—			—			1,633			—			1,633
Non-cash interest and dividend expense (income)	—			11,029			(76		)	(26		)	—			10,927
Other non-cash items, net	189			—			(2,259		)	(1,103		)	—			(3,173		)
Change in book overdrafts	—			127			(2,252		)	(1,266		)	—			(3,391		)
Changes in working capital, net	20,835			(11,665		)	(30,190		)	16,332			—			(4,688		)
Net cash provided by (used in) operating activities	58			(53,124		)	13,321			57,832			—			18,087
Cash flows from investing activities
Purchases of property and equipment	(58		)	—			(7,163		)	(13,771		)	—			(20,992		)
Proceeds from disposition of property and equipment	—			—			—			265			—			265
Net cash used in investing activities	(58		)	—			(7,163		)	(13,506		)	—			(20,727		)
Cash flows from financing activities
Payments on long-term debt and capital lease obligations	—			(501,568		)	(1,074		)	(64,406		)	—			(567,048		)
Proceeds from long-term debt	—			372,249			—			15,602			—			387,851
Proceeds from issuance of Senior Secured Notes	—			192,000			—			—			—			192,000
Payment of interest rate swap	—			(3,172		)	—			—			—			(3,172		)
Payments of debt issue costs	—			(6,385		)	—			(489		)	—			(6,874		)
Net cash provided by (used in) financing activities	—			53,124			(1,074		)	(49,293		)	—			2,757
Effect of exchange rate on cash and cash equivalents	—			—			—			(432		)	—			(432		)
Net change in cash and cash equivalents	—			—			5,084			(5,399		)	—			(315		)
Cash and cash equivalents
Beginning of period	—			—			—			19,337			—			19,337
End of period	$	—		$	—		$	5,084		$	13,938		$	—		$	19,022

SITEL Worldwide Corporation

Condensed Consolidating Statement of Cash Flows

Nine Months EndedSeptember 30, 2011

(in thousands of U.S. dollars)

	Parent			Issuers			Guarantors			Non- Guarantors			Eliminations			Total Consolidated
Cash flows from operating activities
Net (loss) income	$	(18,435	)	$	2,823		$	45,657		$	13,295		$	(61,775	)	$	(18,435	)
Undistributed equity in earnings of subsidiaries	(3,769		)	(45,657		)	(12,349		)	—			61,775			—
Adjustments to reconcile Net (loss) income to net cash flows relating to operating activities:
Depreciation and amortization (including intangible assets)	178			—			9,180			27,475			—			36,833
Deferred income taxes	—			—			—			1,290			—			1,290
Non-cash derivative activity	—			(11,025		)	6,634			8,762			—			4,371
Amortization of debt issue costs and OID	—			1,687			—			148			—			1,835
Non-cash interest and dividend expense (income)	—			8,606			(151		)	943			—			9,398
Other non-cash items, net	141			—			(868		)	(412		)	—			(1,139		)
Change in book overdrafts	—			—			(1,643		)	3			—			(1,640		)
Changes in working capital, net	22,855			25,027			(27,659		)	(51,783		)	—			(31,560		)
Net cash provided by (used in) operating activities	970			(18,539		)	18,801			(279		)	—			953
Cash flows from investing activities
Purchases of property and equipment	(970		)	—			(12,140		)	(17,040		)	—			(30,150		)
Proceeds from disposition of property and equipment	—			—			(3,753		)	4,398			—			645
Net cash used in investing activities	(970		)	—			(15,893		)	(12,642		)	—			(29,505		)
Cash flows from financing activities
Payments on long-term debt and capital lease obligations	—			(383,591		)	(1,345		)	(2,953		)	—			(387,889		)
Proceeds from long-term debt	—			396,066			—			16,312			—			412,378
Payments of debt issue costs	—			(1,716		)	—			(180		)	—			(1,896		)
Net cash provided by (used in) financing activities	—			10,759			(1,345		)	13,179			—			22,593
Effect of exchange rate on cash and cash equivalents	—			—			—			(344		)	—			(344		)
Net change in cash and cash equivalents	—			(7,780		)	1,563			(86		)	—			(6,303		)
Cash and cash equivalents
Beginning of period	—			7,780			—			22,114			—			29,894
End of period	$	—		$	—		$	1,563		$	22,028		$	—		$	23,591

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Long-Term Debt (Tables)

9 Months Ended

Sep. 30, 2012

Debt Disclosure [Abstract]

Schedule of Long-term Debt Instruments [Table Text Block]

The composition of Long-term debt is as follows:

	September 30, 2012		December 31, 2011
Senior Notes	$	294,040	$	293,489
Senior Secured Notes	192,499		—
Senior Secured Credit Facility:
Revolvers:
U.S. revolver	—		20,100
Canadian revolver	—		5,668
U.K. revolver	—		20,828
Term Loans:
U.S. dollar term loan	177,973		286,740
Euro term loan	28,364		38,932
British pound sterling term loan	19,009		27,083
Total debt	711,885		692,840
Less: Debt maturing within one year	—		—
Total long-term debt	$	711,885	$	692,840

Schedule of Debt Instrument Tranches [Table Text Block]

	Tranche		Rate			Maturity Date
Revolvers:
U.S. revolver:
Extended	$	51,250	LIBOR	+	6.75%	January 30, 2016
Non-extended	$	23,750	LIBOR	+	5.50%	January 30, 2013
Canadian revolver	$	10,000	BA Rate	+	6.75%	January 30, 2016
Term Loans:
U.S. dollar term loan	$	177,973	LIBOR	+	6.75%	January 30, 2017
Euro term loan	€	21,928	EURIBOR	+	6.75%	January 30, 2017
British pound sterling term loan	£	11,723	LIBOR	+	6.75%	January 30, 2017

Schedule of Maturities of Long-term Debt [Table Text Block]

Future maturities of the Company's outstanding long-term debt as of September 30, 2012 are summarized as follows:

2012	$	—
2013	—
2014	—
2015	—
2016	—
2017 and thereafter	725,346
Total debt payments	725,346
Less amount representing unamortized debt discount	(13,461		)
Total debt balance at September 30, 2012	$	711,885

XML

Condensed Consolidating Income Statements (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Condensed Financial Statements
Revenues	$ 348,118	$ 359,117	$ 1,059,009	$ 1,051,843
Operating expenses
Costs of services (exclusive of Depreciation and amortization of property and equipment)	224,523	231,351	690,647	683,185
Selling, general, and administrative expenses (exclusive of Depreciation and amortization of property and equipment)	89,530	96,314	275,497	275,496
Depreciation and amortization of property and equipment	8,658	9,294	25,119	26,769
Amortization of intangible assets	1,628	3,205	5,422	10,064
Restructuring and exit charges	4,147	5,647	9,559	14,932
Loss (gain) on foreign currency transactions	(1,115)	3,127	3,703	279
Other, net	934	(411)	1,845	734
Operating (loss) income	19,813	10,590	47,217	40,384
Interest and other financing (income) costs, net	22,108	16,733	63,735	49,465
Equity in earnings of subsidiaries	0	0	0	0
(Loss) income before income taxes	(2,295)	(6,143)	(16,518)	(9,081)
Income tax provision (benefit)	(2,538)	8,917	1,619	9,354
Net income (loss)	243	(15,060)	(18,137)	(18,435)
Other comprehensive (loss) income
Foreign currency translation adjustments	2,648	(6,139)	2,561	(4,489)
Unrealized (loss) gain on derivative valuation, net of tax	(474)	(3,828)	4,318	(7,978)
Unrecognized pension (loss) gain, net of tax of $0	(117)	30	(342)	65
Comprehensive income (loss)	2,300	(24,997)	(11,600)	(30,837)
Parent
Condensed Financial Statements
Revenues	0	0	0	0
Operating expenses
Costs of services (exclusive of Depreciation and amortization of property and equipment)	0	0	0	0
Selling, general, and administrative expenses (exclusive of Depreciation and amortization of property and equipment)	5,752	7,877	19,454	21,080
Depreciation and amortization of property and equipment	168	117	514	178
Amortization of intangible assets	0	0	0	0
Restructuring and exit charges	2	0	2	229
Loss (gain) on foreign currency transactions	188	(381)	(47)	155
Other, net	(319)	(17)	(405)	134
Operating (loss) income	(5,791)	(7,596)	(19,518)	(21,776)
Interest and other financing (income) costs, net	349	(8)	1,635	(26)
Equity in earnings of subsidiaries	(6,473)	7,224	(3,343)	(3,769)
(Loss) income before income taxes	333	(14,812)	(17,810)	(17,981)
Income tax provision (benefit)	90	248	327	454
Net income (loss)	243	(15,060)	(18,137)	(18,435)
Other comprehensive (loss) income
Foreign currency translation adjustments	2,648	(6,139)	2,561	(4,489)
Unrealized (loss) gain on derivative valuation, net of tax	(474)	(3,828)	4,318	(7,978)
Unrecognized pension (loss) gain, net of tax of $0	(117)	30	(342)	65
Comprehensive income (loss)	2,300	(24,997)	(11,600)	(30,837)
Issuers
Condensed Financial Statements
Revenues	0	0	0	0
Operating expenses
Costs of services (exclusive of Depreciation and amortization of property and equipment)	0	0	0	0
Selling, general, and administrative expenses (exclusive of Depreciation and amortization of property and equipment)	33	73	142	205
Depreciation and amortization of property and equipment	0	0	0	0
Amortization of intangible assets	0	0	0	0
Restructuring and exit charges	0	0	0	0
Loss (gain) on foreign currency transactions	(880)	4,154	(552)	2,449
Other, net	25	0	24	559
Operating (loss) income	822	(4,227)	386	(3,213)
Interest and other financing (income) costs, net	20,603	13,143	55,653	39,621
Equity in earnings of subsidiaries	(25,954)	(10,269)	(57,191)	(45,657)
(Loss) income before income taxes	6,173	(7,101)	1,924	2,823
Income tax provision (benefit)	0	0	0	0
Net income (loss)	6,173	(7,101)	1,924	2,823
Other comprehensive (loss) income
Foreign currency translation adjustments	0	0	0	0
Unrealized (loss) gain on derivative valuation, net of tax	0	0	0	0
Unrecognized pension (loss) gain, net of tax of $0	0	0	0	0
Comprehensive income (loss)	6,173	(7,101)	1,924	2,823
Guarantors
Condensed Financial Statements
Revenues	95,586	89,446	282,200	251,546
Operating expenses
Costs of services (exclusive of Depreciation and amortization of property and equipment)	56,278	51,249	168,955	145,585
Selling, general, and administrative expenses (exclusive of Depreciation and amortization of property and equipment)	20,702	20,494	61,972	57,911
Depreciation and amortization of property and equipment	2,427	2,342	7,255	7,002
Amortization of intangible assets	0	723	222	2,178
Restructuring and exit charges	591	2,028	1,215	2,971
Loss (gain) on foreign currency transactions	(1,226)	(144)	516	613
Other, net	(1)	(471)	0	(465)
Operating (loss) income	16,815	13,225	42,065	35,751
Interest and other financing (income) costs, net	534	299	1,597	618
Equity in earnings of subsidiaries	(6,117)	1,568	(14,173)	(12,349)
(Loss) income before income taxes	22,398	11,358	54,641	47,482
Income tax provision (benefit)	(3,556)	1,089	(2,550)	1,825
Net income (loss)	25,954	10,269	57,191	45,657
Other comprehensive (loss) income
Foreign currency translation adjustments	714	(1,221)	71	531
Unrealized (loss) gain on derivative valuation, net of tax	(21)	(5,306)	4,856	(9,112)
Unrecognized pension (loss) gain, net of tax of $0	0	0	0	0
Comprehensive income (loss)	26,647	3,742	62,118	37,076
Non-Guarantors
Condensed Financial Statements
Revenues	252,532	269,671	776,809	800,297
Operating expenses
Costs of services (exclusive of Depreciation and amortization of property and equipment)	168,245	180,102	521,692	537,600
Selling, general, and administrative expenses (exclusive of Depreciation and amortization of property and equipment)	63,043	67,870	193,929	196,300
Depreciation and amortization of property and equipment	6,063	6,835	17,350	19,589
Amortization of intangible assets	1,628	2,482	5,200	7,886
Restructuring and exit charges	3,554	3,619	8,342	11,732
Loss (gain) on foreign currency transactions	803	(502)	3,786	(2,938)
Other, net	1,229	77	2,226	506
Operating (loss) income	7,967	9,188	24,284	29,622
Interest and other financing (income) costs, net	622	3,299	4,850	9,252
Equity in earnings of subsidiaries	0	0	0	0
(Loss) income before income taxes	7,345	5,889	19,434	20,370
Income tax provision (benefit)	928	7,580	3,842	7,075
Net income (loss)	6,417	(1,691)	15,592	13,295
Other comprehensive (loss) income
Foreign currency translation adjustments	3,120	(6,102)	3,601	(5,669)
Unrealized (loss) gain on derivative valuation, net of tax	(453)	1,478	(538)	1,134
Unrecognized pension (loss) gain, net of tax of $0	(118)	30	(343)	65
Comprehensive income (loss)	8,966	(6,285)	18,312	8,825
Eliminations
Condensed Financial Statements
Revenues	0	0	0	0
Operating expenses
Costs of services (exclusive of Depreciation and amortization of property and equipment)	0	0	0	0
Selling, general, and administrative expenses (exclusive of Depreciation and amortization of property and equipment)	0	0	0	0
Depreciation and amortization of property and equipment	0	0	0	0
Amortization of intangible assets	0	0	0	0
Restructuring and exit charges	0	0	0	0
Loss (gain) on foreign currency transactions	0	0	0	0
Other, net	0	0	0	0
Operating (loss) income	0	0	0	0
Interest and other financing (income) costs, net	0	0	0	0
Equity in earnings of subsidiaries	38,544	1,477	74,707	61,775
(Loss) income before income taxes	(38,544)	(1,477)	(74,707)	(61,775)
Income tax provision (benefit)	0	0	0	0
Net income (loss)	(38,544)	(1,477)	(74,707)	(61,775)
Other comprehensive (loss) income
Foreign currency translation adjustments	(3,834)	7,323	(3,672)	5,138
Unrealized (loss) gain on derivative valuation, net of tax	474	3,828	(4,318)	7,978
Unrecognized pension (loss) gain, net of tax of $0	118	(30)	343	(65)
Comprehensive income (loss)	$ (41,786)	$ 9,644	$ (82,354)	$ (48,724)

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Derivative Contract Notional Amounts (Details) (USD $) In Thousands, unless otherwise specified	9 Months Ended
	Sep. 30, 2012
Derivatives
Notional amount	$ 354,173
Foreign Exchange Forward
Derivatives
Remaining maturity	17 months
Notional amount	179,173
Interest Rate Swap | Contract Agreement Date March 31, 2012
Derivatives
Notional amount	175,000
Interest Rate Swap | Contract Agreement Date March 31, 2009
Derivatives
Notional amount	350,000
Interest Rate Swap | Contract Agreement Date January 30, 2007
Derivatives
Notional amount	$ 400,000

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Condensed Consolidated Statements of Comprehensive Income (Loss) (Unaudited) (Parenthetical) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Unrealized (loss) gain on derivative valuation, tax effect	$ 3,237	$ 0	$ 3,237	$ 0
Unrecognized pension (loss) gain, tax effect	$ 0	$ 0	$ 0	$ 0

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Property and Equipment

9 Months Ended

Sep. 30, 2012

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

Property and Equipment

The composition of property and equipment is as follows:

	September 30, 2012			December 31, 2011
Land	$	3,554		$	3,554
Buildings and improvements	29,570			28,770
Leasehold improvements	58,649			63,042
Computer software	42,277			40,681
Equipment	158,538			151,389
Furniture and fixtures	29,068			28,107
Total original cost	321,656			315,543
Less: Accumulated depreciation and amortization	(233,038		)	(225,964		)
Net, excluding construction in progress	88,618			89,579
Construction in progress	6,459			10,889
Property and equipment, net	$	95,077		$	100,468

Depreciation expense was $8,658 for the third quarter of 2012 and $25,119 for the first nine months of 2012, compared to $9,294 and $26,769 for the same periods in 2011, respectively.

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Employee Benefits and Compensation (Tables)

9 Months Ended

Sep. 30, 2012

Compensation and Retirement Disclosure [Abstract]

Schedule of Defined Benefit Plans Disclosures

Net periodic pension cost consisted of the following:

	Three Months Ended September 30,			Nine Months Ended September 30,
	2012		2011	2012		2011
Service cost	130		152	385		486
Interest cost	81		64	245		142
Expected return on plan assets	(71	)	—	(210	)	—
Past service costs	40		40	118		117
Amortization of actuarial gains and losses	(154	)	2	(458	)	(39	)
Net periodic pension cost	26		258	80		706

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Income Taxes (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011	Dec. 31, 2011
Explanation of differences in current year effective tax rate compared to same period of prior year
Effective tax rate			(9.80%)	(103.01%)
Non-cash deferred income tax expense recorded in Other comprehensive income	$ 3,237	$ 0	$ 3,237	$ 0
Unrecognized tax benefits
Gross unrecognized tax benefits (excluding interest and penalties)	38,563		38,563		37,921
Total amount of unrecognized tax benefits (including interest and penalties) that would affect income tax expense if ever recognized in the financial statements	37,507		37,507
Amount by which unrecognized tax benefits for certain foreign tax positions might be reduced within the next 12-month period	3,553		3,553
Release of a valuation allowance on the deferred tax assets of Australian subsidiary
Explanation of differences in current year effective tax rate compared to same period of prior year
Unfavorable (favorable) Impact on Income tax expense (benefit)				(6,132)
Valuation allowance established on German subsidiary
Explanation of differences in current year effective tax rate compared to same period of prior year
Unfavorable (favorable) Impact on Income tax expense (benefit)				8,836
Intra-period allocations to continuing operations
Explanation of differences in current year effective tax rate compared to same period of prior year
Unfavorable (favorable) Impact on Income tax expense (benefit)			(3,237)
Release of tax reserves related to certain foreign income tax matters
Explanation of differences in current year effective tax rate compared to same period of prior year
Unfavorable (favorable) Impact on Income tax expense (benefit)			(1,065)
Tax treaties
Explanation of differences in current year effective tax rate compared to same period of prior year
Unfavorable (favorable) Impact on Income tax expense (benefit)			$ (1,548)

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Operating Segment and Geographic Information

9 Months Ended

Sep. 30, 2012

Segment Reporting [Abstract]

Segment Reporting Disclosure [Text Block]

Operating Segment and Geographical Information

Our two reportable segments, EMEA and the Americas, are organized by geographic operating units that portray similar economic characteristics. The segment information presented below reflects the internal management reporting that the chief operating decision maker ("CODM") uses to evaluate segment performance and allocate resources, which is solely based on segment revenues, gross margin (segment revenues less segment cost of sales), segment selling, general, and administrative (“SG&A”) expense, and the segment operating results as calculated below.

Certain Revenues, Costs of services, and SG&A amounts are excluded from the CODM evaluation of our segments, as the CODM believes they are not representative of segment performance. In addition, the CODM does not review assets or the associated depreciation and amortization at the reportable segment level. Therefore, we do not allocate these items to our reportable segments or present these items at the segment level in our internal management reporting. These unallocated amounts, as well as other income and expenses that are managed at the corporate level, are presented below in the reconciliation of segment operating results to our consolidated Loss before income taxes.

We have modified the previously reported segment disclosure to present the single measure, segment profitability, used by the CODM. We have also updated the financial information previously reported for our segments to exclude the items that are not used by our CODM to evaluate segment performance, as discussed above. These disclosure changes were made in order to reflect the segment information in our internal management reporting that is provided to and used by the CODM.

	September 30, 2012						September 30, 2011
	Three Months Ended			Nine Months Ended			Three Months Ended			Nine Months Ended
EMEA
Revenues	$	130,085		$	413,055		$	147,143		$	450,351
Gross margin	39,243			122,694			43,391			130,187
SG&A	30,733			96,552			36,375			108,231
Segment operating results	$	8,510		$	26,142		$	7,016		$	21,956
GM%	30.2		%	29.7		%	29.5		%	28.9		%
SG&A%	23.6		%	23.4		%	24.7		%	24.0		%
Op Results%	6.5		%	6.3		%	4.8		%	4.9		%

Americas
Revenues	$	218,135		$	646,455		$	211,065		$	594,549
Gross margin	83,969			245,612			84,371			237,128
SG&A	51,549			152,668			49,294			136,741
Segment operating results	$	32,420		$	92,944		$	35,077		$	100,387
GM%	38.5		%	38.0		%	40.0		%	39.9		%
SG&A%	23.6		%	23.6		%	23.4		%	23.0		%
Op Results%	14.9		%	14.4		%	16.6		%	16.9		%

Reconciliation of Segment operating results to consolidated Loss before income taxes:
	September 30, 2012						September 30, 2011
	Three Months Ended			Nine Months Ended			Three Months Ended			Nine Months Ended
Segment operating results:
EMEA	$	8,510		$	26,142		$	7,016		$	21,956
Americas	32,420			92,944			35,077			100,387
Total	40,930			119,086			42,093			122,343
Corporate and other(1)	6,865			26,221			10,641			29,181
Depreciation and amortization	10,286			30,541			12,499			36,833
Restructuring and exit charges	4,147			9,559			5,647			14,932
Other operating (income) expense(2)	(181		)	5,548			2,716			1,013
Operating income	19,813			47,217			10,590			40,384
Interest and other financing costs, net	22,108			63,735			16,733			49,465
Loss before income taxes	$	(2,295	)	$	(16,518	)	$	(6,143	)	$	(9,081	)

(1) Represents other operating income and expenses not allocated to segments for internal management reporting purposes, including certain corporate employee compensation, corporate overhead, stock-based compensation, and the results of a de-consolidated subsidiary. These amounts were included within the Americas and EMEA segments in our previously reported segment information. The breakout of Corporate and other by Revenues was $(102) and $(501) for the three and nine months endedSeptember 30, 2012, respectively, and $909 and $6,943 for the same periods in 2011, respectively. SG&A amounts included in Corporate and other were $7,248 and $26,277 for the three and nine months endedSeptember 30, 2012, respectively, and $10,645 and $30,524 for the same periods in 2011, respectively.

(2) Includes amounts from the Condensed Consolidated Statements of Comprehensive Income (Loss) for (Gain) loss on foreign currency transactions, Impairment and loss (gain) on disposal of assets, and Other expense, net.