text: 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. 