Wirecard's reported €1.9 billion in trust-account cash existed.

Wirecard AG reported about €1.9 billion of cash on escrow trust accounts attributed to its third-party acquiring business. On 22 April 2020 it stated that the KPMG special investigation had produced no findings that required a correction of its financial statements.

KPMG's report, published on 28 April 2020, stated that it could not verify the existence of the trust-account balances or the related revenue for 2016–2018, because it did not receive the original documents it requested.

On 18 June 2020 EY declined to sign the 2019 accounts: it had no sufficient audit evidence for the €1.9 billion and saw indications of spurious balance confirmations. On 21 June the Bangko Sentral ng Pilipinas stated that the money did not enter the Philippine financial system. On 22 June Wirecard stated that the balances most likely did not exist.

The engine returns Unsupported. The only supporting source is the interested party, and its own later statement supersedes it. Each refuting finding is a failure to find the cash, not an account of where it went.

• Wirecard AG ad hoc disclosures (22 April and 22 June 2020)
  Interested party
  First maintained the balances, then stated they most likely did not exist.
• KPMG special investigation report (28 April 2020)
  Independent forensic audit
  Could not verify the trust-account balances for 2016–2018.
• EY, as disclosed by Wirecard (18 June 2020)
  Statutory auditor
  No sufficient audit evidence for €1.9 billion; indications of spurious confirmations.
• Bangko Sentral ng Pilipinas statement (21 June 2020)
  Central bank
  The €1.9 billion did not enter the Philippine financial system.