X- I/A Table of Coattail Report of Independent Registered Public Accounting Firm The Board of Directors and Stockholder of First Data Corporation We have audited the accompanying consolidated balance sheets of First Data Corporation as of December 31. 2014 and 2013. and the related consolidated statements of operations, comprehensive income (loss), cash flows and equity for each of the throe years in the period ended December 31, 2014. Our audits also include the financial statement schedule listed in the Index at Item 16(b). These financial statements and schedule are the responsibility of the Company's management. Our responsibility is to express an opinion on these financial statements and schedule based on our audits. We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes a"essing the accounting principles used and significant estimates made by management. as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. In our opinion, the consolidated financial statements referred to above present fairly, in all material respects. the consolidated financial position of First Data Corporation at December 31. 2014 and 2013, and the consolidated results of its operations and its cash flows for each of the three years in the period ended December 3]. 2014, in conformity with U.S. generally accepted accounting principles. Also, in our opinion, the related financial statement schedule, when considered in relation to the basic financial statements taken as a whole, presents fairly in all material respects t