Exhibit 99.3

Quadrem International Holdings, Ltd. And Subsidiaries

CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

as prepared under U.S. generally accepted accounting principles

September 30, 2010

Quadrem International Holdings, Ltd. – September 30, 2010

Index to the condensed consolidated financial statements

Quadrem International Holdings, Ltd. – September 30, 2010

CONDENSED CONSOLIDATED BALANCE SHEETS

In USD thousands

See accompanying notes to condensed consolidated financial statements.

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Quadrem International Holdings, Ltd. – September 30, 2010

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME

In USD thousands, unaudited

See accompanying notes to condensed consolidated financial statements.

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Quadrem International Holdings, Ltd. – September 30, 2010

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY

In USD thousands, unaudited

See accompanying notes to condensed consolidated financial statements.

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Quadrem International Holdings, Ltd. – September 30, 2010

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

In USD thousands, unaudited

See accompanying notes to condensed consolidated financial statements.

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Quadrem International Holdings, Ltd. – September 30, 2010

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(unaudited)

Quadrem International Holdings, Ltd. and subsidiaries (“QIHL” or “the Company”) is a limited liability company incorporated and domiciled in Bermuda.

The Company has developed and operates a global electronic marketplace to facilitate the procurement of goods and services by companies from their supplier communities. The Company has operating subsidiaries performing customer support services in thirteen countries at September 30, 2010.

The accompanying condensed consolidated financial statements include the accounts of the Company. All intercompany accounts and transactions have been eliminated in consolidation. The unaudited condensed consolidated financial statements of the Company reflect all adjustments (all of which are normal and recurring in nature) that, in the opinion of management, are necessary for a fair presentation of the interim periods presented. The results of operations for the interim periods presented are not necessarily indicative of the results to be expected for the entire year. Certain information and note disclosures normally included in annual financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted. These unaudited condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and notes thereto for the year ended December 31, 2009.

There have been no significant changes in the Company’s critical accounting policies. The accounting policies applied by the Company in these consolidated interim financial statements are the same as those applied by the Company in its consolidated financial statements as at and for the year ended December 31, 2009.

The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amount of assets and liabilities, disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and the reported amounts of revenue and expenses during the reported period. Estimates are based upon historical factors, current circumstances and the experience and judgment of management. Significant estimates include those required in allocation of revenues between recognized and deferred amounts, fair value of financial instruments, assessment of the recoverability of goodwill and other intangible assets, allowances for doubtful accounts, share-based compensation expense and valuation allowances for deferred tax assets and tax liabilities. Actual results may differ from these estimates.

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Quadrem International Holdings, Ltd. – September 30, 2010

As a Bermuda exempt limited company, the Company has no Bermuda statutory tax obligation. The provision for income taxes for the nine months ended September 30, 2010 and 2009 results from the Company’s operations in taxable jurisdictions and is comprised of the following amounts:

Income tax expense relates to taxable income resulting from cost plus transfer pricing arrangements for the Company’s operating subsidiaries in all countries where generally only support operations are maintained, withholding tax, taxable income in Brazil and Chile, which have both revenue and operating responsibilities and taxable profits in The Netherlands. Substantially all of the current income tax expense in 2010 and 2009 relates to the Company’s operations in Brazil and Chile.

Components of deferred tax are as follows:

At September 30, 2010, the Company had tax losses of approximately $3,775 attributable to operations in The Netherlands and South Africa that are available for offset against future taxable profits of the companies in which the losses arose. The tax loss in South Africa can be carried forward indefinitely. The tax loss in The Netherlands expires in the year 2016. The unrecognized tax benefit related to net operating losses at September 30, 2010 is $0.

Deferred tax assets at September 30, 2010 relate to the net operating losses in The Netherlands and South Africa and temporary differences in South Africa, Chile, United States, and Australia. At September 30, 2010, no valuation allowance has been provided due to the expectation of continued operating profits in the jurisdictions in which the net operating losses and temporary differences arose based on the generation of profits from operations in each of the last three years.

Undistributed earnings of certain of the Company’s subsidiaries are considered to be indefinitely reinvested; accordingly, no provision for taxes on unremitted earnings has been provided.

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Quadrem International Holdings, Ltd. – September 30, 2010

Equipment, furniture and fixtures, net, consisted of the following:

For the nine months ended September 30, 2010, the Company recorded depreciation expense related to equipment, furniture and fixtures of $685.

Goodwill

The below table reflects changes or activity in the balances related to goodwill for the nine months ended September 30, 2010:

During the period ended September 30, 2010, the recoverable amount of the ESS Cubed reporting unit was determined to be less than the carrying amount and an impairment loss of $70 was recognized. The impairment loss, resulting from not meeting forecasted growth projections, was allocated fully to goodwill and is included in the consolidated statement of operations and comprehensive income.

The recoverable amount was determined by discounting the future cash flows generated from the continuing use of the reporting unit and was based on the following key assumptions:

Intangible assets, net and other long term assets

Intangible assets, net and other long-term assets are comprised of software, trademarks, restricted cash and long term prepaid assets.

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Quadrem International Holdings, Ltd. – September 30, 2010

Trade receivables, net consists of the following:

Trade receivables are non-interest bearing and are generally extended to customers on 30 day terms.

There is no concentration of credit risk with respect to trade receivables, as the Company has a large number of internationally dispersed customers.

Movements in the allowance for doubtful accounts were as follows:

On January 1, 2009, the Company established a long-term incentive plan (“LTIP”) for key management employees. The LTIP provides for payment to participants in cash or shares for the attainment of certain financial performance goals with the number of shares to be determined based on a 15% discount to the fair value of the shares at time of payment. The LTIP measurement date is the earlier of December 31, 2011 or upon sale, liquidation or dissolution of the Company. For the nine months ended September 30, 2010, the Company recorded compensation expense related to the LTIP of $1,294 with $168 of compensation expense related to the LTIP share discount factor. For the nine months ended September 30, 2009, the Company recorded compensation expense related to the LTIP of $1,075 with $140 of compensation expense related to the LTIP share discount factor. The LTIP liability is recorded as employee benefits payable on the consolidated balance sheet and is remeasured at fair value with changes recorded to compensation expense.

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Quadrem International Holdings, Ltd. – September 30, 2010

A large number of the Company’s equity holders are also customers. For the nine months ended September 30, 2010 and 2009, $6,033 and $6,596, respectively, of total revenue was received directly from the Company’s shareholders; however, a substantial majority of the Company’s non-shareholder revenues was derived from companies who sold goods or services to the Company’s shareholders through the Quadrem marketplace. In addition, $1,052 and $999 in trade accounts receivable at September 30, 2010 and December 31, 2009, respectively, was due from the Company’s shareholders.

On January 27, 2011, the Company consummated the sale of all of the operational assets of the Company to Ariba, Inc. (“Ariba”) for $158.3 million. The sale price consists of (i) $72.0 in cash, (ii) $61.3 million in

Ariba stock and (iii) a $25.0 million contingent payment. The cash includes $40.0 million deposited in escrow to satisfy potential indemnification claims. The contingent payment is subject to performance conditions. The performance conditions include, subject to certain terms and conditions, certain customers (i) making specified cash payments to Ariba and (ii) using the Company’s network to facilitate purchasing and invoicing activities with respect to specified customers or business and/or operating units. If the performance conditions are met in full, after the third anniversary Ariba will pay an additional $25.0 million in cash or, at its election, Ariba stock, and release the remaining $25.0 million of escrow cash, to the extent such cash is not used to satisfy indemnification claims.

The Company has evaluated subsequent events through March 31, 2011.

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