(19) Business Segment Information 
E u ronet and its subsidiaries operate in two business segments: (1) a segment that provides an independent shared ATM network and other
e l e c t ronic payment network services to banks, retail and financial institutions (the “Network Services Segment”); and (2) a segment that
p roduces application software and solutions for payment and transaction delivery systems (the “Software Solutions Segment”). These
business segments are supported by a corporate service segment which provides corporate and other administrative services which are not
d i rectly identifiable with the two business segments, (the “Corporate Services Segment”). The accounting policies of each segment are the
same as those described in the summary of significant accounting policies. The Company evaluates perf o rmance based on profit or loss fro m
operations before income taxes not including nonre c u rring gains and net loss. Prior period segment information has been restated to conform
to the current period’s presentation. 
As the Network Services Segment continued to grow throughout 1999, the Company’s management began to divide the internal org a n i z a t i o n
of the segment into Sub-segments. Accord i n g l y, beginning in January 2000, the Company divided the Network Services Segment into thre e
Sub-segments: “Central European Sub-segment” (including Hungary, Poland, the Czech Republic, Croatia, Greece and Romania), “We s t e rn
E u ropean Sub-segment” (including Germ a n y, France, and the United Kingdom) and “Other Operations Sub-segment” (including the United
States and unallocated processing center costs). Where practical, certain amounts have been reclassified to reflect the change in inter n a l
re p o rting. The Company is unable to present Network Services Segment assets by Sub-segment as of December 31, 1999. Prior to January 1,
2000, certain assets that were used to provide support services to the Company as a whole were included in the assets in the balance sheet of
the Company’s wholly owned Hungarian subsidiary, Bank Tech. In order to segregate corporate assets from those of the Hungarian
operations, these assets were transferred as of December 31, 1999, from Bank Tech to an existing Hungarian shell company, Administrative
S e rvices. Those assets are now shown under the Other Operations Sub-segment. 
The following tables present the segment results of the Company’s operations for the years ended December 31, 2000, 1999 and 1998. 
Year Ended December 31, 2000
Network Serv i c e s
N e t w o r k
Central W e s t e rn S e rvices S o f t w a re C o r p o r a t e
E u rope E u rope O t h e r To t a l Solutions S e rvices T o t a l
(in thousands)
Total Revenues $ 1 8 , 5 9 9. $ 1 6 , 6 1 5. $ 1 , 7 0 0. $ 3 6 , 9 1 4. $ 1 6 , 0 0 6. $ — . $ 5 2 , 9 2 0.
Total operating expenses ( 2 1 , 6 6 9 )( 1 8 , 9 0 1 ) ( 2 , 4 0 9 ) ( 4 2 , 9 7 9 )( 3 7 , 4 7 5 )( 7 , 8 6 2 ) ( 8 8 , 3 1 6 )
Operating loss. ( 3 , 0 7 0 ) ( 2 , 2 8 6 ) ( 7 0 9 ) ( 6 , 0 6 5 )( 2 1 , 4 6 9 )( 7 , 8 6 2 ) ( 3 5 , 3 9 6 )
I n t e rest income 2 8 9. 6 5. 1 9 0. 5 4 4. 1 0 3. 4 4 2. 1 , 0 8 9.
I n t e rest expense ( 1 , 0 1 6 ) ( 1 6 8 ) ( 1 5 0 ) ( 1 , 3 3 4 ) — . ( 9 , 4 9 5 ) ( 1 0 , 8 2 9 )
F o reign exchange (loss)/gain, net ( 6 1 6 ) ( 4 9 4 ) ( 1 5 5 ) ( 1 , 2 6 5 ) 1. . ( 1 , 9 6 3 ) ( 3 , 2 2 7 )
Net loss before income taxes $ ( 4 , 4 1 3 )$ ( 2 , 8 8 3 )$ ( 8 2 4 )$ ( 8 , 1 2 0 )$( 2 1 , 3 6 5 )$( 1 8 , 8 7 8 )$ ( 4 8 , 3 6 3 )
Segment assets $ 2 5 , 6 9 7. $ 1 6 , 7 5 5$ 3 , 6 5 2. $ 4 6 , 1 0 4. $ 9 , 4 3 3. $ 5 , 3 5 3. $ 6 0 , 8 9 0.
Fixed assets 1 7 , 1 4 5. 1 1 , 7 0 7. 1 , 6 8 2. 3 0 , 5 3 4. 9 6 8. 1 5 5. 3 1 , 6 5 7.
D e p reciation and amort i z a t i o n 3 , 9 7 7. 2 , 8 8 4. 1 , 1 0 0. 7 , 9 6 1. 2 , 2 1 5. 2 0 8. 1 0 , 3 8 4.
Asset write down  6 6 8. 1 1 0. — 7 7 8. 1 1 , 1 9 0 — . 1 1 , 9 6 8.
Year Ended December 31, 2000
Network Serv i c e s
N e t w o r k
Central W e s t e rn S e rvices S o f t w a re C o r p o r a t e