Held-to-maturity securities are r e c o rded at amortized cost, adjusted for the amortization or accretion of premium and discounts.
Av a i l a b l e - f o r-sale securities are re c o rded at fair value. Unrealized holding gains and losses, net of the related tax effect, on available-for-
sale securities are excluded from operating results and r e p o rted as a separate component of other comprehensive income/loss until
realized. Realized gains and losses from the sale of available-for-sale securities are determined on a specific identification basis. 
A decline in the market value of any held-to-maturity or available-for-sale security below cost that is deemed other than temporary
results in a reduction in the carrying amount to fair value. The impairment is charged to operating results and a new cost basis for the
security is established. Premiums and discounts are amortized or accreted over the life or term of the related held-to-maturity security or
a v a i l a b l e - f o r-sale security as an adjustment to yield using the effective interest method. 
Dividend and interest income are recognized when earned. 
(e)  Forw a rd foreign exchange contracts 
F o rw a rd foreign exchange contracts are re c o rded at fair values in the consolidated balance sheet in other current assets or other curre n t
liabilities with the related gain or loss recognized in the consolidated statement of operations, unless the contracts meet certain hedging
criteria. A foreign exchange contract is considered a hedge of an identifiable foreign currency commitment if (i) the contract is designated
as, and is effective as, a hedge of foreign currency commitment and (ii) the foreign currency commitment is firm. 
In addition, the significant characteristics of expected terms of the anticipated transaction are identified and it is probable that the
anticipated transaction will occur. Gains and losses on foreign exchange contracts meeting these hedge accounting criteria are deferre d
and included in the measurement of the related foreign currency transaction. Losses are not deferred if, however, it is estimated that the
d e f e rral would lead to recognition of losses in later periods. 
(f)  Pro p e rt y, plant and equipment 
P ro p e rt y, plant, and equipment are stated at cost. Equipment under capital leases are stated at the lesser of fair value of the leased
equipment and the present value of future minimum lease payments. 
D e p reciation is calculated using the straight-line method over the estimated useful lives of the assets. Equipment held under capital leases
and leasehold improvements are amortized straight line over the shorter of their estimated useful lives or the lease term. 
D e p reciation and amortization rates are as follows: 
Automated teller machines          5-7 years
Computers and software              3-5 years
V ehicles & office equipment            5 years
Cassettes                                         1  year
Leasehold improvements                Over the lease term
(g)  Goodwill and other intangible assets 
Goodwill re p resents the excess of purchase price over fair value of net assets acquired. Other identifiable intangible assets are valued at
their fair market value at the time of purchase. 
A m o rtization is calculated using the straight-line method over the estimated useful lives of the assets as follows: 
Goodwill                                     7-10 years
Developed technology                      5 years
Assembled workforce                       4 years
Installed base                                   4 years
Distributor/agent relationships        8 years
T rade-name                                   10 years
The Company assesses the recoverability of this intangible asset by determining whether the amortization of the goodwill balance over its
remaining life can be re c o v e red through undiscounted future operating cash flows of the acquired operation. The amount of goodwill