EXHIBIT 3 GLOBAL SOURCES LTD. AND SUBSIDIARIES | |||||||||
| ACTUAL GAAP TO IFRS RECONCILIATION | |||||||||
| (In U.S. Dollars Thousands) |
Three months ended March 31, | ||||
| 2010 | ||||
| U.S. GAAP Net Income Attributable to the Company | $ | 2,589 | ||
| IFRS conversion adjustments: | ||||
| Revenue | 1,607 | |||
| Exhibition promotion costs | (761 | ) | ||
| Non-cash stock based compensation expense | 260 | |||
| IFRS Net profit attributable to the Company’s shareholders | $ | 3,695 | ||
