The following tables summarize the effects of the restatement and presentation reclassifications on our previously issued unaudited condensed consolidated financial statements:



	2011								2010
	Fourth Quarter		Third Quarter (As Restated)		Second Quarter (As Restated)		First Quarter (As Restated)		Fourth Quarter (As Restated)		Third Quarter (As Restated)		Second Quarter (As Restated)			First Quarter (As Restated)
	(In thousands, except per share amounts)
Total revenue	$	185,104	$	173,099	$	165,522	$	167,518	$	162,909	$	155,984	$	148,567		$	126,282
Gross profit	$	119,739	$	106,172	$	94,051	$	99,728	$	94,948	$	88,054	$	83,920		$	72,074
Operating (loss) income	$	7,477	$	35,524	$	23,050	$	58,277	$	5,830	$	18,385	$	5,678		$	(8,534	)
Income (loss) applicable to common shareholders	$	3,575	$	18,287	$	12,713	$	48,113	$	3,999	$	8,863	$	(431	)	$	(10,290	)
Basic net income (loss) per common share	$	0.08	$	0.43	$	0.30	$	1.14	$	0.10	$	0.21	$	(0.01	)	$	(0.26	)
Diluted net income (loss) per common share	$	0.08	$	0.43	$	0.30	$	1.13	$	0.09	$	0.21	$	(0.01	)	$	(0.26	)



	2011
	Third Quarter
	As Reported		Adjustments		As Restated

Total revenue	$	171,563	$	1,536	$	173,099
Gross profit	$	104,270	$	1,902	$	106,172
Operating income	$	32,832	$	2,692	$	35,524
Income applicable to common shareholders	$	16,803	$	1,484	$	18,287
Basic net income per common share	$	0.40	$	0.03	$	0.43
Diluted net income per common share	$	0.39	$	0.04	$	0.43

The third quarter adjustments reflected in the table above include the following:


•	Adjustments to total revenue relate to the lack of vendor specific objective evidence of fair value for Cloud Services and certain Consulting Services currencies and offerings, identification of linked contracts that should have been accounted for as a single arrangement, and the consideration of platform transfer rights on revenue recognition.


•	Adjustments to cost of revenue and operating expenses relate to recognition of compensation expense and the correction to certain employee travel and salary expenses.


•	Provision for (benefit from) income taxes includes adjustments to deferred tax assets and income tax effects of other restatement adjustments.



	2011
	Second Quarter						First Quarter
	As Reported		Adjustments		As Restated		As Reported		Adjustments		As Restated
	(In thousands, except per share amounts)
Total revenue	$	162,410	$	3,112	$	165,522	$	163,606	$	3,912	$	167,518
Gross profit	$	90,637	$	3,414	$	94,051	$	95,515	$	4,213	$	99,728
Operating income	$	19,121	$	3,929	$	23,050	$	54,291	$	3,986	$	58,277
Income applicable to common shareholders	$	10,119	$	2,594	$	12,713	$	45,528	$	2,585	$	48,113
Basic net income per common share	$	0.24	$	0.06	$	0.30	$	1.08	$	0.06	1.14
Diluted net income per common share	$	0.24	$	0.06	$	0.30	$	1.07	$	0.06	1.13

The first and second quarter adjustments reflected in the table above include the following:


•	Adjustments to total revenue relate to the lack of vendor specific objective evidence of fair value for Cloud Services and certain Consulting Services currencies and offerings, identification of linked contracts that should have been accounted for as a single arrangement, and the consideration of platform transfer rights on revenue recognition.


•	Adjustments to cost of revenue and operating expenses related to amortization of leasehold improvements, certain employee expenses and certain accrued liabilities.


•	Adjustments to interest income and other include the correction of a marked-to-market forward contract and minority interest income.


•	Provision for (benefit from) income taxes includes adjustments to deferred tax assets and income tax effects of other restatement adjustments.



	2010
	Fourth Quarter							Third Quarter
	As Reported		Adjustments			As Restated		As Reported		Adjustments			As Restated
	(In thousands, except per share amounts)
Total revenue	$	168,762	$	(5,853	)	$	162,909	$	158,443	$	(2,459	)	$	155,984
Gross profit	$	101,326	$	(6,378	)	$	94,948	$	87,323	$	731		$	88,054
Operating income	$	12,090	$	(6,260	)	$	5,830	$	17,535	$	850		$	18,385
Income applicable to common shareholders	$	5,847	$	(1,848	)	$	3,999	$	8,273	$	590		$	8,863
Basic net income per common share	$	0.14	$	(0.04	)	$	0.10	$	0.20	$	0.01		$	0.21
Diluted net income per common share	$	0.14	$	(0.05	)	$	0.09	$	0.20	$	0.01		$	0.21

The third and fourth quarter adjustments reflected in the table above include the following:


•	Adjustments to total revenue relate to the lack of vendor specific objective evidence of fair value for Cloud Services and certain Consulting Services currencies and offerings, identification of linked contracts that should have been accounted for as a single arrangement, and the consideration of platform transfer rights on revenue recognition.


•	Adjustments to cost of revenue and operating expenses related to the reclassification of certain loss contracts, recognition of compensation expense, certain employee expenses and certain accrued liabilities.


•	Adjustments to interest income and other include the correction of a marked-to-market forward contract and minority interest income.


•	Provision for (benefit from) income taxes includes adjustments to deferred tax assets and income tax effects of other restatement adjustments.



	2010
	Second Quarter								First Quarter
	As Reported		Adjustments			As Restated			As Reported			Adjustments			As Restated
	(In thousands, except per share amounts)
Total revenue	$	158,373	$	(9,806	)	$	148,567		$	131,631		$	(5,349	)	126,282
Gross profit	$	96,126	$	(12,206	)	$	83,920		$	78,900		$	(6,826	)	72,074
Operating income (loss)	$	17,056	$	(11,378	)	$	5,678		$	(253	)	$	(8,281	)	(8,534	)
Income (loss) applicable to common shareholders	$	7,866	$	(8,297	)	$	(431	)	$	(4,268	)	$	(6,022	)	(10,290	)
Basic net income (loss) per common share	$	0.19	$	(0.20	)	$	(0.01	)	$	(0.11	)	$	(0.15	)	(0.26	)
Diluted net income (loss) per common share	$	0.19	$	(0.20	)	$	(0.01	)	$	(0.11	)	$	(0.15	)	(0.26	)