on. Amortization commences in the period when the product is available for general release to customers. 
(o)  Loss per share 
Loss per share has been calculated by dividing the net loss attributable to common shareholders by the weighted-average number of
s h a res outstanding during the year. The effect of potential common shares (stock options and warrants outstanding) is anti-dilutive.
A c c o rd i n g l y, dilutive loss per share does not assume the exercise of the stock options and warrants outstanding. 
(p)  Stock-based compensation 
The Company accounts for stock-based compensation using the intrinsic value method prescribed in Accounting Principles Board
Opinion No. 25, “Accounting for Stock Issued to Employees” and related Interpretations. Accor d i n g l y, compensation cost for stock
options is measured as the excess, if any, of the fair market value of the Company’s shares at the date of the grant over the exercise price.
Such compensation cost is charged to expense on a straight-line basis over the vesting period of the respective options. If vesting is
accelerated as a result of certain milestones, the unrecognized compensation would be re c o rded as expense on the date such milestones
have or have been deemed to have been achieved. The Company has adopted the disclosure-only provisions of SFAS No. 123 
(see Note 18). 
(q)  Reclassifications 
C e rtain amounts have been reclassified in the prior year consolidated financial statements to conform to the 2000 consolidated financial
statement presentation. 
( 4 ) A c q u i s i t i o n s
On March 26, 1999 the Company signed an agreement with Service Bank GmbH & Co. KG (“Service Bank”) to acquire 252 installed AT M s
in Germany and 36 ATMs in inventory. The purchase price for this established ATM network was 12.2 million Deutsche Marks ($6.7
million). Pursuant to the agreement, the Company receives monthly fees based on revenues realized from the ATMs less certain expenses and
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