Adjustment to additional paid in capital resulting from the recognition of convertible debt instruments as two separate components - a debt component and an equity component. This bifurcation may result in a basis difference associated with the liability component that represents a temporary difference for purposes of applying accounting for income taxes. The initial recognition of deferred taxes for the tax effect of that temporary difference is as an adjustment to additional paid in capital.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 25
-Paragraph 22
-URI http://asc.fasb.org/extlink&oid=51819886&loc=SL6014347-161799

Consolidated Statements of Changes in Equity Statement - USD ($) $ in Thousands	Total	Retained Earnings [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Treasury Stock [Member]	AOCI Attributable to Parent [Member]	Noncontrolling Interest [Member]
Total Euronet Worldwide Inc. stockholders' equity at Dec. 31, 2018	$ 1,232,842	$ 669,805	$ 1,198	$ 1,104,264	$ (391,551)	$ (151,043)	$ 169
Number of Shares Outstanding Period Start at Dec. 31, 2018	51,819,998
Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture			130,136
Number of Shares Outstanding Period End at Mar. 31, 2019	51,950,140
Net income attributable to Euronet Worldwide, Inc.	$ 34,543	34,543
Net income attributable to noncontrolling interest	36						36
Net income	34,579
Other Comprehensive Income (Loss), Net of Tax	(16,185)					(16,156)	(29)
Shares Issued, Value, Share-based Payment Arrangement, after Forfeiture	(3,441)		$ (3)	(5,194)	(1,756)
APIC, Share-based Payment Arrangement, Increase for Cost Recognition	4,490			4,490
Adjustments to Additional Paid in Capital, Equity Component of Convertible Debt	71,660			71,660
Stock Issued During Period, Shares, Conversion of Convertible Securities			6
Adjustments to Additional Paid in Capital, Equity Component of Convertible Debt, Subsequent Adjustments				(42,917)
Stock Issued During Period, Value, Conversion of Convertible Securities, Net of Adjustments	(42,917)
Total Euronet Worldwide Inc. stockholders' equity at Mar. 31, 2019	1,287,910	704,348	$ 1,201	1,142,691	(393,307)	(167,199)	176
Total Euronet Worldwide Inc. stockholders' equity at Dec. 31, 2019	$ 1,579,342	1,016,554	$ 1,256	1,190,058	(463,704)	(164,890)	68
Number of Shares Outstanding Period Start at Dec. 31, 2019	54,220,854
Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture			80,519
Number of Shares Outstanding Period End at Mar. 31, 2020	52,205,690
Net income attributable to Euronet Worldwide, Inc.	$ 1,921	1,921
Net income attributable to noncontrolling interest	(201)						(201)
Net income	1,720
Other Comprehensive Income (Loss), Net of Tax	(59,818)					(59,777)	(41)
Shares Issued, Value, Share-based Payment Arrangement, after Forfeiture	(1,453)		$ (1)	(1,701)	(249)
APIC, Share-based Payment Arrangement, Increase for Cost Recognition	$ 6,338			6,338
Treasury Stock, Shares, Acquired	(2,095,683)
Treasury Stock, Value, Acquired, Cost Method	$ (239,763)
Total Euronet Worldwide Inc. stockholders' equity at Mar. 31, 2020	$ 1,289,272	$ 1,018,475	$ 1,257	$ 1,198,097	$ (703,716)	$ (224,667)	$ (174)