into an ATM services agreement whereby the Company will provide ATM management and other related services to RBA for an initial term
of 15 years. 
(27) Employee Benefit Plans 
E u ronet has established a Profit Sharing and 401(k) plan for all employees who have completed six months of service and are not otherw i s e
c o v e red by a r e t i rement benefit plan (national or private) outside of the US. Each plan participant can contribute up to the maximum
amount allowed by the Internal Revenue Service to the Plan through payroll deductions. Eur o n e t ’s matching contribution to the plan is
d i s c re t i o n a ry and is determined each year by the Board of Directors. The employee’s vested percentage re g a rding the employer’s contribution
varies according to years of service. Euro n e t ’s contribution accrual to the Plan for the years ended December 31, 2000, 1999 and 1998 was
$213,000, $159,000 and $26,000 re s p e c t i v e l y. 
E u ronet maintains both a fully funded and self-funded health insurance programs, which cover all full-time employees and their families at
no charge to the employees. In order to administer the self-funded program, Euronet has entered into a contractual agreement with a third
p a rty administrator by which Euronet pays a monthly service fee to the administrator based upon employee enrollment participating in the
self-funded plan. Euronet has also purchased a stop/loss insurance policy to limit Euro n e t ’s self-funded liability to $25,000 per employee per
year and a total loss on all claims to approximately $31,000 per month. 
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