IN D E P E N D E N T AU D I T O R S’ RE P O RT The Board of Directors and Stockholders  E u ronet Services Inc.: We have audited the accompanying consolidated balance sheets of Euronet Services Inc. and subsidiaries as of December 31, 2000 and 1999 and the related consolidated statements of operations and comprehensive loss, changes in stockholders’ (deficit)/equity, and cash flows for each of the years in the three-year period ended December 31, 2000. These consolidated financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these consolidated financial statements based on our audits.  We conducted our audits in accordance with generally accepted auditing standards in the United States of America. Those standards re q u i re that we plan and perf o rm the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement pre s e n t a t i o n . We believe that our audits provide a reasonable basis for our opinion.  In our opinion, the consolidated financial statements re f e rred to above present fairly, in all material respects, the financial position of Euro n e t S e rvices Inc. and subsidiaries as of December 31, 2000 and 1999, and the results of their operations and their cash flows for each of the years in the three-year period ended December 31, 2000 in conformity with generally accepted accounting principles in the United States of America.  KPHG Wa r s a w, Poland  F e b ru a ry 9, 2001  Dating back to the 14th century, the Charles Bridge is one of the jewels of Gothic architecture. This stone bridge, built by Charles IV, the Czech King and Holy Roman Emperor, created a reliable connection between the Lesser and the Old Town and gave way to the merging of life of both banks. CHARLES BRIDGE, Prague 2 3