Attached files
| file | filename |
|---|---|
| 10-K/A - 10-K/A - SCIENTIFIC GAMES CORP | a201210ka.htm |
| EX-23.3 - EX-23.3 - SCIENTIFIC GAMES CORP | a233clnconsent.htm |
| EX-23.5 - EX-23.5 - SCIENTIFIC GAMES CORP | a235glbconsent.htm |
| EX-23.4 - EX-23.4 - SCIENTIFIC GAMES CORP | a234csgconsent.htm |
| EX-32.1 - EX-32.1 - SCIENTIFIC GAMES CORP | a321certificationbyceo.htm |
| EX-31.1 - EX-31.1 - SCIENTIFIC GAMES CORP | a311certificationbyceo.htm |
| EX-32.2 - EX-32.2 - SCIENTIFIC GAMES CORP | a322certificationbycfo.htm |
| EX-31.2 - EX-31.2 - SCIENTIFIC GAMES CORP | a312certificationbycfo.htm |
| EX-99.10 - EX-99.10 - SCIENTIFIC GAMES CORP | a9910csgauditopinion2011.htm |
| EX-99.9 - EX-99.9 - SCIENTIFIC GAMES CORP | a999clnfinancialstatements.htm |
| EX-99.11 - EX-99.11 - SCIENTIFIC GAMES CORP | a9911csgfinancialstatements.htm |
| EX-99.12 - EX-99.12 - SCIENTIFIC GAMES CORP | a9912glbfinancialstatements.htm |
Exhibit 99.3
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the Board of Directors and Equity holders of
Consorzio Lotterie Nazionali
We have audited the accompanying statements of financial position of Consorzio Lotterie Nazionali as of December 31, 2010 and 2009, and the related statements of comprehensive income, changes in equity, and cash flows for each of the three years in the period ended December 31, 2010. These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on these financial statements 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. We were not engaged to perform an audit of the Company's internal control over financial reporting. Our audits included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, and evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.
In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Consorzio Lotterie Nazionali at December 31, 2010 and 2009, and the results of its operations and its cash flows for each of the three years in the period ended December 31, 2010, in conformity with International Financial Reporting Standards as issued by the International Accounting Standards Board.
As discussed in Note 1 of the financial statements, the Company's Board of Directors obtained approval from its equity holders on February 24, 2011 to begin formal dissolution of the Company during 2011, which raises substantial doubt about its ability to continue as a going concern. As discussed in Note 2.1 of the financial statements, the 2010 financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the uncertain outcome associated with such dissolution.
/s/ Reconta Ernst & Young S.p.A.
Rome, Italy
February 25, 2011