To ensure compliance with the Sarbanes-Oxley Act of 2002, which requires a process for accepting and handling of all complaints concerning accounting, internal accounting controls and auditing matters, the Board of Directors and the Audit Committee have established an Alertline and Alertline Website to formalize a procedure for the reporting of complaints regarding:

• Its accounting, internal accounting controls and auditing matters; or
• Notification to NDS of any suspected unethical or illegal conduct or violation of any laws or Standards of Business Conduct.

NDS's General Counsel is the Corporate Ethics Officer responsible for overseeing the investigation and reporting of complaints brought to NDS's attention from external and internal sources, principally through the Alertline and the Alertline Website, on matters covered by the Sarbanes-Oxley Act.

The Alertline and the Alertline Website are available to assist all employees as well as vendors, suppliers, customers and others, when reporting any perceived violation of NDS policy and foreign, federal, state and local laws or regulations. Calls to the Alertline and reports on the Alertline Website can be made on an anonymous basis and employees who report alleged wrongdoing based on a reasonable belief or who participate in an investigation will be protected from retaliation. Complaints regarding accounting, internal accounting controls and auditing issues that involve senior executives of NDS will, in addition to being submitted to NDS’s Corporate Ethics Officer/General Counsel, be submitted directly to the Chairman of the Company’s Audit Committee. Complaints by employees regarding workplace discrimination or harassment must also be reported to the Human Resources Department or to any manager with whom the employee feels comfortable discussing the situation and will be handled in accordance with NDS policies prohibiting discrimination and harassment as set forth in Section IV of the Standards of Business Conduct.

A dedicated domestic/international toll-free Alertline telephone number has been established for this purpose. The Alertline telephone number is:

+1 866-480-6129*

The Alertline may be called any time, day or night; it is available 24 hours a day, 365 days a year. Translation services are available through Alertline, on request.

The Alertline Website is accessible at: www.compliance-helpline.com/welcomepagenewscorp.jsp.

Reports on the Alertline Website are also accepted anonymously. However, anonymity may limit the investigator’s ability to fully investigate a given concern. The Company, therefore, encourages employees to identify themselves and provide a detailed complaint in order to facilitate an effective investigation.

*International dialers need to first access the AT&T network before dialing the toll-free number: To obtain your country’s AT&T international local access code, visit www.business.att.com/bt/dial.jsp.