Health Net 2007 Annual Report Download - page 86

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We have also audited, in accordance with the standards of the Public Company Accounting Oversight Board
(United States), the consolidated financial statements and financial statement schedules as of and for the year
ended December 31, 2007 of the Company and our report dated February 27, 2008 expressed an unqualified
opinion on those financial statements and financial statement schedules and included an explanatory paragraph
relating to the Company’s adoption as of January 1, 2007 of Financial Accounting Standards Board (“FASB”)
Interpretation No. 48, “Accounting for Uncertainty in Income Taxes” and to the Company’s change in its method
of accounting for share-based compensation in 2006 upon adoption of FASB Statement No. 123(R), “Share-
Based Payment.”
/s/ DELOITTE & TOUCHE, LLP
Los Angeles, California
February 27, 2008
Item 9B. Other Information.
None.
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