text: The Company applies APB Opinion No. 25 in accounting for its share option plans. The exercise price of the options is established generally 
  based on the estimated fair value of the underlying shares at grant date. For options granted prior to the initial public offering, the fair value 
  was determined by taking into consideration the per share price at which the most recent sale of equity securities was made by Euronet to 
  investors. For options granted after the initial public offering, the fair value is determined by the market price of the share at the date of 
  grant. However, in contemplation of the initial public offering in March 1997, compensation expense was recognized in 1996 relating to all 
  options granted during the fourth quarter of 1996. Such compensation expense was calculated as the excess of the fair market value of the 
  underlying shares (determined as $4.22, which is the cash price per share at which GE Capital subscribed for pre f e rred shares of Euronet in 
  F e b ru a ry 1997) over the exercise price of $2.14 per share. Euronet re c o rded $4,172,000 of compensation expense in the 1997 consolidated 
  financial statements and an additional compensation expense of $343,000 with respect to these options was recognized over the re m a i n i n g 
  vesting period of such options. Of this amount, $0, $127,000 and $108,000 has been expensed in the years ended December 31, 2000, 1999 
  and 1998, re s p e c t i v e l y. 