Assurance Report

Auditor’s Limited Assurance Report on the AB Svenska Spel’s CSR Report

To AB Svenska Spel

Introduction

We have been engaged by the Board of Directors of AB Svenska Spel to examine Svenska Spel’s CSR Report for the year 2015. The Company has defined the scope of the CSR Report on page 38 of the Report.

Responsibilities of the Board of Directors and the Executive Management for the CSR Report

The Board of Directors and the Executive Management are responsible for the preparation of the CSR Report in accordance with the applicable criteria. The criteria are detailed on page 38 in the CSR Report, and comprise the parts of the Sustainability Reporting Guidelines issued by the Global Reporting Initiative (GRI) that apply for the CSR Report and of the accounting and calculation principles that the Company has developed. This responsibility also includes the internal control relevant to the preparation of a CSR Report that is free from material misstatements, whether due to fraud or error.

Auditor’s responsibility

Our responsibility is to express a conclusion on the CSR Report based on the limited assurance procedures we have performed.

We conducted our limited assurance engagement in accordance with RevR 6 Assurance of Sustainability Reports issued by FAR. A limited assurance engagement consists of making inquiries, primarily of persons responsible for the preparation of the CSR Report, and applying analytical and other limited assurance procedures. The procedures performed in a limited assurance engagement vary in nature from, and are less in extent than for, a reasonable assurance engagement conducted in accordance with the IAASB’s Standards on Auditing and Quality Control and generally accepted auditing standards in Sweden. The auditing company applies the International Standard on Quality Control (ISQC1) and thus has an all-round system for quality control that includes documented guidelines and procedures for compliance with professional ethical requirements, standards for professional practice and the applicable requirements in laws and other regulations. The procedures performed do not enable us to obtain assurance that we would become aware of all significant matters that might be identified in a reasonable assurance engagement. Hence, the conclusion based on our limited review procedures does not comprise the same level of assurance as the conclusion of our audit.

Our procedures are based on the criteria defined by the Board of Directors and the Executive Management as described above. We consider these criteria suitable for the preparation of the CSR Report. We consider the evidence collected during our examination to be sufficient and appropriate to support our conclusion below.

Conclusion

Based on the limited assurance procedures we have performed, nothing has come to our attention that causes us to believe that the CSR Report, is not prepared, in all material respects, in accordance with the above criteria defined by the Board of Directors and Executive Management.

   
   
Stockholm, 7 March 2016
   
   
Deloitte AB
   
Jonas Ståhlberg Andreas Drugge
Authorised Public Accountant Expert member of FAR