Carlsberg has refused to be drawn on reports that it, along with takeover partner Heineken, has run into due diligence problems in its move to acquire Scottish & Newcastle.

A story in today's (23 January) Financial Times claimed the two European brewers have discovered that some of their assumptions on how S&N allocated profits between regions were incorrect. The piece did not cite any sources.

Speaking to just-drinks today, a spokesperson for Carlsberg declined to comment specifically on the report. "There are so many rumours in the market at the moment," he said. "When there is little to report, that's when the speculation starts.

"All options remain on the table," the spokesperson concluded.

Carlsberg and Heineken have until midday tomorrow to make a formal bid for S&N. After that point, according to the UK Takeover Panel, the two will not be permitted from making a move for the UK brewer for a further six months.

The European consortium has offered S&N shareholders GBP8.00 per share for the company.