|                                       |
|---------------------------------------|
|                                       |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|                                  |  US GAAP as Reported |   |  Consolidation Method(unaudited) |  Purchase Accounting (unaudited) |  Tax Positions Related (unaudited) |  Revenue deferral (unaudited) |  Other Adjustments & Presentation (unaudited) |  IFRS (unaudited) |
|                                  | (in thousands) |
| Revenue                               | $ | 62,032 |   |   | $ | 1,766 |   | $ | — |   | $ | — |   | $ | 4,622 |   | $ | 1 |   | $ | 68,421 |   |
| Cost of revenue                       | (43,627 | ) |   | (2,037 | ) | — |   | — |   | — |   | 129 |   | (45,535 | ) |
| Gross profit (loss)                   | 18,405 |   |   | (271 | ) | — |   | — |   | 4,622 |   | 130 |   | 22,886 |   |
|                                  |   |   |   |   |   |   |   |   |
| Other operating income                | — |   |   | — |   | — |   | — |   | — |   | (196 | ) | (196 | ) |
| Selling expenses                      | 10,768 |   |   | 454 |   | — |   | — |   | — |   | (82 | ) | 11,140 |   |
| Administrative expenses               | 8,145 |   |   | 1,640 |   | (125 | ) |   | — |   | 352 |   | 10,012 |   |
| Operating profit (loss)               | (508 | ) |   | (2,365 | ) | 125 |   | — |   | 4,622 |   | 56 |   | 1,930 |   |
|                                  |   |   |   |   |   |   |   |   |
| Net foreign exchange loss             | (1,665 | ) |   | — |   | — |   | — |   | — |   | (10 | ) | (1,675 | ) |
| Finance costs                         | (1,304 | ) |   | — |   | — |   | — |   | — |   | — |   | (1,304 | ) |
| Finance income                        | 149 |   |   | — |   | — |   | — |   | — |   | (1 | ) | 148 |   |
| Other Expenses                        | (495 | ) |   | — |   | — |   | — |   | — |   | 495 |   | — |   |
| Share of loss of associates           | (2,456 | ) |   | 2,182 |   | — |   | — |   | — |   | 186 |   | (88 | ) |
| Profit (loss) before tax              | (6,279 | ) |   | (183 | ) | 125 |   | — |   | 4,622 |   | 726 |   | (989 | ) |
|                                  |   |   |   |   |   |   |   |   |
| Taxation                              | 26 |   |   | 183 |   | — |   | 926 |   | (462 | ) | — |   | 673 |   |
| Profit (loss) after tax               | (6,253 | ) |   | — |   | 125 |   | 926 |   | 4,160 |   | 726 |   | (316 | ) |
|                                  |   |   |   |   |   |   |   |   |
| Attributable to:                      |   |   |   |   |   |   |   |   |
| Equity shareholders of the parent     | (6,130 | ) |   | — |   | 125 |   | 926 |   | 4,160 |   | 621 |   | (298 | ) |
| Minority interest                     | (123 | ) |   | — |   | — |   | — |   | — |   | 105 |   | (18 | ) |
| Profit (loss) after minority interest | $ | (6,253 | ) |   | $ | — |   | $ | 125 |   | $ | 926 |   | $ | 4,160 |   | $ | 726 |   | $ | (316 | ) |
|                                  |   |   |   |   |   |   |   |   |

----

|                                                |
|------------------------------------------------|
|                                                |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|                                           |  US GAAP as Reported |   |  Consolidation Method(unaudited) |  Purchase Accounting (unaudited) |  Tax Positions Related (unaudited) | Recognition of Deferred Revenue (unaudited) |  IFRS (unaudited) |
|                                           | (in thousands) |
| ASSETS                                         |   |   |   |   |   |   |   |
| Non-current assets                             |   |   |   |   |   |   |   |
| Property, plant and equipment                  | $ | 3,342 |   |   | $ | 9 |   | $ | — |   | $ | — |   | $ | — |   | $ | 3,351 |   |
| Intangible assets                              | 34,412 |   |   | — |   | (253 | ) | — |   | — |   | 34,159 |   |
| Investments in associates                      | 3,254 |   |   | 3,191 |   | — |   | — |   | — |   | 6,445 |   |
| Goodwill                                       | 3,874 |   |   | — |   | 247 |   | — |   | — |   | 4,121 |   |
| Other assets                                   | 1,202 |   |   | — |   | — |   | — |   | — |   | 1,202 |   |
| Deferred tax assets                            | 466 |   |   | 962 |   | — |   | — |   | — |   | 1,428 |   |
| Total non-current assets                       | 46,550 |   |   | 4,162 |   | (6 | ) | — |   | — |   | 50,706 |   |
|                                           |   |   |   |   |   |   |   |
| Current assets                                 |   |   |   |   |   |   |   |
| Receivables and prepayments                    | 55,853 |   |   | 257 |   | — |   | — |   | (3,706 | ) | 52,404 |   |
| Cash and cash equivalents                      | 19,655 |   |   | 104 |   | — |   | — |   | — |   | 19,759 |   |
| Total current assets                           | 75,508 |   |   | 361 |   | — |   | — |   | (3,706 | ) | 72,163 |   |
| Total assets                                   | $ | 122,058 |   |   | $ | 4,523 |   | $ | (6 | ) | $ | — |   | $ | (3,706 | ) | $ | 122,869 |   |
|                                           |   |   |   |   |   |   |   |
| SHAREHOLDERS' EQUITY                           |   |   |   |   |   |   |   |
| Share capital                                  | 3,339 |   |   | — |   | — |   | — |   | — |   | 3,339 |   |
| Share premium account                          | — |   |   | — |   | — |   | — |   | — |   | — |   |
| Share-based payment reserve                    | — |   |   | — |   | — |   | — |   | — |   | — |   |
| Merger reserve                                 | — |   |   | — |   | — |   | — |   | — |   | — |   |
| Currency translation reserve                   | 4,315 |   |   | 107 |   | — |   | — |   | — |   | 4,422 |   |
| Additional paid in capital (US GAAP only)      | 42,885 |   |   | — |   | — |   | — |   | — |   | 42,885 |   |
| Retained earnings/(deficit)                    | (3,689 | ) |   | (107 | ) | 321 |   | (343 | ) | (3,269 | ) | (7,087 | ) |
| Total shareholders' equity                     | 46,850 |   |   | — |   | 321 |   | (343 | ) | (3,269 | ) | 43,559 |   |
| Minority Interest                              | 86 |   |   | — |   | — |   | — |   | — |   | 86 |   |
| Total equity                                   | 46,936 |   |   | — |   | 321 |   | (343 | ) | (3,269 | ) | 43,645 |   |
|                                           |   |   |   |   |   |   |   |
| LIABILITIES                                    |   |   |   |   |   |   |   |
| Non-current liabilities                        |   |   |   |   |   |   |   |
| Long-term borrowings                           | 17,661 |   |   | — |   | — |   | — |   | — |   | 17,661 |   |
| Retirement benefit obligations                 | 2,651 |   |   | — |   | — |   | — |   | — |   | 2,651 |   |
| Deferred income-government grants              | 346 |   |   | — |   | — |   | — |   | — |   | 346 |   |
| Other non-current liabilities                  | 1,803 |   |   | (1,831 | ) | — |   | 343 |   | (437 | ) | (122 | ) |
| Total non-current liabilities                  | 22,461 |   |   | (1,831 | ) | — |   | 343 |   | (437 | ) | 20,536 |   |
|                                           |   |   |   |   |   |   |   |
| Current liabilities                            |   |   |   |   |   |   |   |
| Accounts payable and other accrued liabilities | 29,896 |   |   | 6,354 |   | (327 | ) | — |   | — |   | 35,923 |   |
| Deferred income - government grants            | 1,565 |   |   | — |   | — |   | — |   | — |   | 1,565 |   |
| Current income tax liabilities                 | — |   |   | — |   | — |   | — |   | — |   | — |   |
| Borrowings                                     | 21,200 |   |   | — |   | — |   | — |   | — |   | 21,200 |   |
| Total current liabilities                      | 52,661 |   |   | 6,354 |   | (327 | ) | — |   | — |   | 58,688 |   |
| Total liabilities                              | 75,122 |   |   | 4,523 |   | (327 | ) | 343 |   | (437 | ) | 79,224 |   |
| Total equity and liabilities                   | $ | 122,058 |   |   | $ | 4,523 |   | $ | (6 | ) | $ | — |   | $ | (3,706 | ) | $ | 122,869 |   |
|                                           |   |   |   |   |   |   |   |

----

|                                       |
|---------------------------------------|
|                                       |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|                                  |  US GAAP as Reported |   |  Consolidation Method(unaudited) |  Purchase Accounting (unaudited) |  Tax Positions Related (unaudited) | Recognition of Deferred Revenue (unaudited) |  IFRS (unaudited) |
|                                  | (in thousands) |
| Revenue                               | $ | 89,965 |   |   | $ | 1,819 |   | $ | — |   | $ | — |   | $ | (4,373 | ) | $ | 87,411 |   |
| Cost of revenue                       | (36,050 | ) |   | (1,918 | ) | — |   | — |   | — |   | (37,968 | ) |
| Gross profit (loss)                   | 53,915 |   |   | (99 | ) | — |   | — |   | (4,373 | ) | 49,443 |   |
|                                  |   |   |   |   |   |   |   |
| Other operating income                | — |   |   | — |   | — |   | — |   | — |   | — |   |
| Selling expenses                      | 14,508 |   |   | 959 |   | — |   | — |   | — |   | 15,467 |   |
| Administrative expenses               | 28,154 |   |   | 323 |   | (118 | ) |   | (667 | ) | 27,692 |   |
| Operating profit (loss)               | 11,253 |   |   | (1,381 | ) | 118 |   | — |   | (3,706 | ) | 6,284 |   |
|                                  |   |   |   |   |   |   |   |
| Net foreign exchange loss             | 14 |   |   | (3 | ) | — |   | — |   | — |   | 11 |   |
| Finance costs                         | (2,420 | ) |   | — |   | — |   | — |   | — |   | (2,420 | ) |
| Finance income                        | 50 |   |   | — |   | — |   | — |   | — |   | 50 |   |
| Share of loss of associates           | (2,223 | ) |   | 1,325 |   | — |   | — |   | — |   | (898 | ) |
| Profit (loss) before tax              | 6,674 |   |   | (59 | ) | 118 |   | — |   | (3,706 | ) | 3,027 |   |
|                                  |   |   |   |   |   |   |   |
| Taxation                              | (410 | ) |   | 59 |   | — |   | (343 | ) | 437 |   | (257 | ) |
| Profit (loss) after tax               | 6,264 |   |   | — |   | 118 |   | (343 | ) | (3,269 | ) | 2,770 |   |
|                                  |   |   |   |   |   |   |   |
| Attributable to:                      |   |   |   |   |   |   |   |
| Equity shareholders of the parent     | 6,455 |   |   | — |   | 118 |   | (343 | ) | (3,269 | ) | 2,961 |   |
| Minority interest                     | (191 | ) |   | — |   | — |   | — |   | — |   | (191 | ) |
| Profit (loss) after minority interest | $ | 6,264 |   |   | $ | — |   | $ | 118 |   | $ | (343 | ) | $ | (3,269 | ) | $ | 2,770 |   |
|                                  |   |   |   |   |   |   |   |

----

|                                                |
|------------------------------------------------|
|                                                |  |  |  |  |  |  |  |  |  |  |  |  |
|                                           |  US GAAP as Reported |  Consolidation Method(unaudited)(1) |  Purchase Accounting (unaudited) |  IFRS (unaudited) |
|                                           | (in thousands) |
| ASSETS                                         |   |   |   |   |
| Non-current assets                             |   |   |   |   |
| Property, plant and equipment                  | $ | 3,253 |   | $ | — |   | $ | — |   | $ | 3,253 |   |
| Intangible assets                              | 45,650 |   | — |   | — |   | 45,650 |   |
| Investments in associates                      | 2,328 |   | — |   | — |   | 2,328 |   |
| Goodwill                                       | 18,451 |   | — |   | 5,364 |   | 23,815 |   |
| Other assets                                   | 11,590 |   | — |   | — |   | 11,590 |   |
| Deferred tax assets                            | — |   | — |   | — |   | — |   |
| Total non-current assets                       | 81,272 |   | — |   | 5,364 |   | 86,636 |   |
|                                           |   |   |   |   |
| Current assets                                 |   |   |   |   |
| Receivables and prepayments                    | 110,542 |   | — |   | — |   | 110,542 |   |
| Cash and cash equivalents                      | 17,354 |   | — |   | — |   | 17,354 |   |
| Total current assets                           | 127,896 |   | — |   | — |   | 127,896 |   |
| Total assets                                   | $ | 209,168 |   | $ | — |   | $ | 5,364 |   | $ | 214,532 |   |
|                                           |   |   |   |   |
| SHAREHOLDERS' EQUITY                           |   |   |   |   |
| Share capital                                  | 3,397 |   | — |   | — |   | 3,397 |   |
| Share premium account                          | — |   | — |   | — |   | — |   |
| Share-based payment reserve                    | — |   | — |   | — |   | — |   |
| Merger reserve                                 | — |   | — |   | — |   | — |   |
| Currency translation reserve                   | 1,639 |   | — |   | — |   | 1,639 |   |
| Additional paid in capital (US GAAP only)      | 50,415 |   | — |   | — |   | 50,415 |   |
| Retained earnings/(deficit)                    | (19,358 | ) | — |   | 5,364 |   | (13,994 | ) |
| Total shareholders' equity                     | 36,093 |   | — |   | 5,364 |   | 41,457 |   |
| Minority Interest                              | 176 |   | — |   | — |   | 176 |   |
| Total equity                                   | 36,269 |   | — |   | 5,364 |   | 41,633 |   |
|                                           |   |   |   |   |
| LIABILITIES                                    |   |   |   |   |
| Non-current liabilities                        |   |   |   |   |
| Long-term borrowings                           | 19,685 |   | — |   | — |   | 19,685 |   |
| Retirement benefit obligations                 | 447 |   | — |   | — |   | 447 |   |
| Deferred income-government grants              | 4,335 |   | — |   | — |   | 4,335 |   |
| Other non-current liabilities                  | 16,720 |   | — |   | — |   | 16,720 |   |
| Total non-current liabilities                  | 41,187 |   | — |   | — |   | 41,187 |   |
|                                           |   |   |   |   |
| Current liabilities                            |   |   |   |   |
| Accounts payable and other accrued liabilities | 68,558 |   | — |   | — |   | 68,558 |   |
| Deferred income - government grants            | 2,849 |   | — |   | — |   | 2,849 |   |
| Current income tax liabilities                 | 9,875 |   | — |   | — |   | 9,875 |   |
| Borrowings                                     | 50,430 |   | — |   | — |   | 50,430 |   |
| Total current liabilities                      | 131,712 |   | — |   | — |   | 131,712 |   |
| Total liabilities                              | 172,899 |   | — |   | — |   | 172,899 |   |
| Total equity and liabilities                   | $ | 209,168 |   | $ | — |   | $ | 5,364 |   | $ | 214,532 |   |
|                                           |   |   |   |   |
| (1) Entity was dissolved in July 2010          |   |   |   |   |
|                                           |   |   |   |   |

----

|                                       |
|---------------------------------------|
|                                       |  |  |  |  |  |  |  |  |  |  |  |  |  |
|                                  |  US GAAP as Reported |   |  Consolidation Method(unaudited) |  Purchase Accounting (unaudited) |  IFRS (unaudited) |
|                                  | (in thousands) |
| Revenue                               | $ | 116,269 |   |   | $ | 992 |   | $ | — |   | $ | 117,261 |   |
| Cost of revenue                       | (50,810 | ) |   | (677 | ) | — |   | (51,487 | ) |
| Gross profit                          | 65,459 |   |   | 315 |   | — |   | 65,774 |   |
|                                  |   |   |   |   |   |
| Other operating income                | — |   |   | — |   | — |   | — |   |
| Selling expenses                      | 33,838 |   |   | 290 |   | — |   | 34,128 |   |
| Administrative expenses               | 29,190 |   |   | 1,118 |   | (5,364 | ) | 24,944 |   |
| Operating profit (loss)               | 2,431 |   |   | (1,093 | ) | 5,364 |   | 6,702 |   |
|                                  |   |   |   |   |   |
| Net foreign exchange loss             | (1,726 | ) |   | — |   | — |   | (1,726 | ) |
| Finance costs                         | (8,199 | ) |   | (8 | ) | — |   | (8,207 | ) |
| Finance income                        | 130 |   |   | — |   | — |   | 130 |   |
| Share of loss of associates           | (4,615 | ) |   | 1,069 |   | — |   | (3,547 | ) |
| Profit (loss) before tax              | (11,979 | ) |   | (32 | ) | 5,364 |   | (6,647 | ) |
|                                  |   |   |   |   |   |
| Taxation                              | (3,771 | ) |   | 32 |   | — |   | (3,739 | ) |
| Profit (loss) after tax               | (15,750 | ) |   | — |   | 5,364 |   | (10,386 | ) |
|                                  |   |   |   |   |   |
| Attributable to:                      |   |   |   |   |   |
| Equity shareholders of the parent     | (15,669 | ) |   | — |   | 5,364 |   | (10,305 | ) |
| Minority interest                     | (81 | ) |   | — |   | — |   | (81 | ) |
| Profit (loss) after minority interest | $ | (15,750 | ) |   | $ | — |   | $ | 5,364 |   | $ | (10,386 | ) |
|                                  |   |   |   |   |   |