NET LOSS PER SHARE (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2016

Dec. 31, 2015

Schedule of anti-dilutive

Dilutive shares which could exist pursuant to the exercise of outstanding stock instruments and which were not included in the calculation because their affect would have been anti-dilutive are as follows:

	Nine Months Ended September 30, 2016 (Shares)		Nine Months Ended September 30, 2015 (Shares)
Restricted stock awards – unvested		-		1,160,000
Shares of common stock		6,219,200		6,219,200
		6,219,200		7,379,200

QPAGOS Corporation - Parent Company [Member]

Schedule of anti-dilutive

Dilutive shares which could exist pursuant to the exercise of outstanding stock instruments and which were not included in the calculation because their affect would have been anti-dilutive are as follows:

	Year ended December 31, 2015 (Shares)		Year ended December 31, 2014 (Shares)
Restricted stock awards – unvested		4,320,000		4,320,000
Warrants to purchase shares of common stock		6,219,200		-
		10,539,200		4,320,000