SUPPLEMENTAL GUARANTOR CONDENSED CONSOLIDATING FINANCIALS

The Company’s debt issued in May 2010 is fully and unconditionally and jointly and severally guaranteed by Aspect Software Group Holdings Ltd. (“Parent”) and each of its domestic subsidiaries. Aspect Software Inc. is the issuer of the Company’s debt. Each of the guarantor subsidiaries is 100% owned, directly or indirectly by Aspect Software Group Holdings Ltd. The following represents the supplemental condensed financial information of Aspect Software Group Holdings Ltd. and its guarantor and non-guarantor subsidiaries, as of March 31, 2014 and December 31, 2013, and for the three months ended March 31, 2014 and 2013.

Supplemental Condensed Consolidating Balance Sheet (unaudited)

March 31, 2014



(in thousands)	Parent			Issuer / Guarantor Subsidiaries			Non-guarantor Subsidiaries		Eliminations			Consolidated
Assets
Current assets:
Cash and cash equivalents	$	1,528		$	3,751		$	20,321	$	—		$	25,600
Accounts receivable, net	—			72,065			58,589		(71,349		)	59,305
Deferred tax assets	—			7,747			1,461		—			9,208
Other current assets	—			16,421			6,656		—			23,077
Total current assets	1,528			99,984			87,027		(71,349		)	117,190
Property, plant, and equipment, net	—			16,516			2,224		—			18,740
Intangible assets, net	—			59,104			10,463		—			69,567
Goodwill	—			715,222			33,412		—			748,634
Investment in subsidiaries	(52,298		)	50,220			—		2,078			—
Other assets	268			11,492			9,020		—			20,780
Total assets	$	(50,502	)	$	952,538		$	142,146	$	(69,271	)	$	974,911
Liabilities and shareholders’ equity (deficit)
Current liabilities:
Accounts payable	$	2,665		$	42,467		$	35,187	$	(71,349	)	$	8,970
Current portion of long-term debt	—			23,292			—		—			23,292
Accrued liabilities	—			49,210			12,611		—			61,821
Deferred revenues	—			63,352			30,793		—			94,145
Total current liabilities	2,665			178,321			78,591		(71,349		)	188,228
Deferred tax liabilities	—			30,031			450		—			30,481
Long-term deferred revenue	—			3,836			1,724		—			5,560
Long-term debt	—			768,657			—		—			768,657
Other long-term liabilities	—			23,991			11,161		—			35,152
Total liabilities	2,665			1,004,836			91,926		(71,349		)	1,028,078
Total Aspect Software Group Holdings Ltd. shareholders’ deficit	(53,167		)	(52,298		)	45,242		2,078			(58,145		)
Noncontrolling interest	—			—			4,978		—			4,978
Total shareholders' (deficit) equity	(53,167		)	(52,298		)	50,220		2,078			(53,167		)
Total liabilities and shareholders’ (deficit) equity	$	(50,502	)	$	952,538		$	142,146	$	(69,271	)	$	974,911

Supplemental Condensed Consolidating Balance Sheet (unaudited)

December 31, 2013



(in thousands)	Parent			Issuer / Guarantor Subsidiaries			Non-guarantor Subsidiaries		Eliminations			Consolidated
Assets
Current assets:
Cash and cash equivalents	$	1,528		$	3,764		$	22,930	$	—		$	28,222
Accounts receivable, net	—			78,583			50,657		(68,855		)	60,385
Deferred tax assets	—			7,934			1,263		—			9,197
Other current assets	—			14,958			6,062		—			21,020
Total current assets	1,528			105,239			80,912		(68,855		)	118,824
Property, plant, and equipment, net	—			16,396			2,071		—			18,467
Intangible assets, net	—			61,922			10,910		—			72,832
Goodwill	—			715,222			33,451		—			748,673
Investment in subsidiaries	(43,936		)	45,771			—		(1,835		)	—
Other assets	260			13,094			8,987		—			22,341
Total assets	$	(42,148	)	$	957,644		$	136,331	$	(70,690	)	$	981,137
Liabilities and shareholders’ equity (deficit)
Current liabilities:
Accounts payable	$	2,621		$	35,963		$	39,937	$	(68,855	)	$	9,666
Current portion of long-term debt	—			37,851			—		—			37,851
Accrued liabilities	—			49,354			12,613		—			61,967
Deferred revenues	—			52,330			24,340		—			76,670
Total current liabilities	2,621			175,498			76,890		(68,855		)	186,154
Deferred tax liabilities	—			28,888			451		—			29,339
Long-term deferred revenue	—			3,047			1,408		—			4,455
Long-term debt	—			770,079			—		—			770,079
Other long-term liabilities	—			24,068			12,535		—			36,603
Total liabilities	2,621			1,001,580			91,284		(68,855		)	1,026,630
Total shareholders’ (deficit) equity	(44,769		)	(43,936		)	39,777		(1,835		)	(50,763		)
Noncontrolling interest	—			—			5,270		—			5,270
Total shareholder's (deficit) equity	(44,769		)	(43,936		)	45,047		(1,835		)	(45,493		)
Total liabilities and shareholders’ (deficit) equity	$	(42,148	)	$	957,644		$	136,331	$	(70,690	)	$	981,137

Supplemental Condensed Consolidating Statement of Operations (unaudited)

For the Three Months Ended March 31, 2014



(in thousands)	Parent			Issuer / Guarantor Subsidiaries			Non-guarantor Subsidiaries			Eliminations			Consolidated
Net revenues	$	—		$	72,943		$	39,257		$	(4,514	)	$	107,686
Cost of revenues	—			34,685			17,034			(4,514		)	47,205
Gross profit	—			38,258			22,223			—			60,481
Operating expenses:
Research and development	—			11,274			3,013			—			14,287
Selling, general and administrative	44			19,269			11,759			—			31,072
Amortization expense for acquired intangible assets	—			1,792			290			—			2,082
Total operating expenses	44			32,335			15,062			—			47,441
(Loss) income from operations	(44		)	5,923			7,161			—			13,040
Interest and other income (expense), net	8			(16,040		)	(2,825		)	—			(18,857		)
(Loss) income before income taxes	(36		)	(10,117		)	4,336			—			(5,817		)
Provision for income taxes	—			894			719			—			1,613
Equity in (losses) earnings of subsidiaries	(7,101		)	3,910			—			3,191			—
Net (loss) income	(7,137		)	(7,101		)	3,617			3,191			(7,430		)
Less: Net loss attributable to noncontrolling interest	—			—			(292		)	—			(292		)
Net (loss) income attributable to Aspect Software Group Holdings Ltd.	$	(7,137	)	$	(7,101	)	$	3,909		$	3,191		$	(7,138	)

For the Three Months Ended March 31, 2013



(in thousands)	Parent			Issuer / Guarantor Subsidiaries			Non-guarantor Subsidiaries			Eliminations			Consolidated
Net revenues	$	—		$	70,935		$	40,116		$	(6,430	)	$	104,621
Cost of revenues	—			30,655			16,990			(6,430		)	41,215
Gross profit	—			40,280			23,126			—			63,406
Operating expenses:
Research and development	—			10,206			2,014			—			12,220
Selling, general and administrative	50			19,932			9,534			—			29,516
Amortization expense for acquired intangible assets	—			6,913			270			—			7,183
Restructuring credits	—			(44		)	(2		)	—			(46		)
Total operating expenses	50			37,007			11,816			—			48,873
(Loss) income from operations	(50		)	3,273			11,310			—			14,533
Interest and other income (expense), net	8			(4,415		)	(12,103		)	—			(16,510		)
(Loss) income before income taxes	(42		)	(1,142		)	(793		)	—			(1,977		)
Benefit from income taxes	—			(40		)	(976		)	—			(1,016		)
Equity in (losses) earnings of subsidiaries	(919		)	183			—			736			—
Net (loss) income	$	(961	)	$	(919	)	$	183		$	736		$	(961	)

Supplemental Condensed Consolidating Statement of Comprehensive Income (Loss) (unaudited)

For the Three Months Ended March 31, 2014



(in thousands)	Parent			Issuer / Guarantor Subsidiaries			Non-guarantor Subsidiaries			Eliminations		Consolidated
Net income (loss)	$	(7,137	)	$	(7,101	)	$	3,617		$	3,191	$	(7,430	)
Change in cumulative translation adjustment	—			(335		)	7			16		(312		)
Comprehensive (loss) income	(7,137		)	(7,436		)	3,624			3,207		(7,742		)
Comprehensive loss attributable to noncontrolling interest	—			—			(292		)	—		(292		)
Comprehensive (loss) income attributable to Aspect Software Group Holdings Ltd.	$	(7,137	)	$	(7,436	)	$	3,916		$	3,207	$	(7,450	)

For the Three Months Ended March 31, 2013



(in thousands)	Parent			Issuer / Guarantor Subsidiaries			Non-guarantor Subsidiaries		Eliminations			Consolidated
Net (loss) income	$	(961	)	$	(919	)	$	183	$	736		$	(961	)
Change in cumulative translation adjustment	—			(451		)	122		(39		)	(368		)
Comprehensive (loss) income	$	(961	)	$	(1,370	)	$	305	$	697		$	(1,329	)

Supplemental Condensed Consolidating Statement of Cash Flows (unaudited)

For the Three Months Ended March 31, 2014



(in thousands)	Parent			Issuer / Guarantor Subsidiaries			Non-guarantor Subsidiaries			Eliminations		Consolidated
Operating activities:
Net cash provided by operating activities	$	(4	)	$	18,096		$	(1,913	)	$	—	$	16,179
Investing activities:
Purchases of property and equipment	$	—		$	(2,009	)	$	(421	)	$	—	$	(2,430	)
Net cash used in investing activities	—			(2,009		)	(421		)	—		(2,430		)
Financing activities:
Repayment of borrowings	—			(16,100		)	—			—		(16,100		)
Proceeds received from issuance of ordinary shares	4											4
Net cash provided by financing activities	4			(16,100		)	—			—		(16,096		)
Effect of exchange rate changes on cash	—			—			(275		)	—		(275		)
Net change in cash and cash equivalents	—			(13		)	(2,609		)	—		(2,622		)
Cash and cash equivalents:
Beginning of period	1,528			3,764			22,930			—		28,222
End of period	$	1,528		$	3,751		$	20,321		$	—	$	25,600

Supplemental Condensed Consolidating Statement of Cash Flows (unaudited)

For the Three Months Ended March 31, 2013



(in thousands)	Parent		Issuer / Guarantor Subsidiaries			Non-guarantor Subsidiaries			Eliminations		Consolidated
Operating activities:
Net cash provided by operating activities	$	1	$	6,401		$	14,842		$	—	$	21,244
Investing activities:
Purchases of property and equipment	—		(1,045		)	(315		)	—		(1,360		)
Purchase of investment	$	—	$	—		$	(1,886	)	$	—	$	(1,886	)
Net cash used in investing activities	—		(1,045		)	(2,201		)	—		(3,246		)
Financing activities:
Repayment of borrowings	—		—			—			—		—
Sales of subsidiaries	—		—			—			—		—
Net cash used in financing activities	—		—			—			—		—
Effect of exchange rate changes on cash	—		—			(1,590		)	—		(1,590		)
Net change in cash and cash equivalents	1		5,356			11,051			—		16,408
Cash and cash equivalents:
Beginning of period	1,527		11,093			69,745			—		82,365
End of period	$	1,528	$	16,449		$	80,796		$	—	$	98,773