Annual Reports and Accounts 2007-2008

Financial Statements

• Financial Review
• Corporate Social Responsibility
• Corporate Governance Statement
• Directors' Report
• Remuneration Report
• Regulatory Developments
• Report of the Independent Auditor to the members of Sportingbet Plc
  • Respective responsibilities of Directors and auditors
  • Basis of audit opinion
  • Emphasis of matter – regulatory uncertainty
  • Opinion

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Report of the Independent Auditor to the members of Sportingbet Plc

Emphasis of matter – regulatory uncertainty

In forming our opinion on the financial statements, which is not qualified, we have considered the accuracy of, and draw attention to, the disclosures made in Note 26 regarding the implications of, and uncertainties arising from, regulatory developments concerning on-line gambling and related activities in the United States, Turkey and parts of Europe. There is uncertainty as to the impact of such regulatory developments may have on the company. Note 26 includes a statement that the Board does not consider it probable that a material liability or impairment in the carrying value of assets will arise as a result of any potential action.

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