No power train without Miba technology
No power train without Miba technology
No power train without Miba technology
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M i b a A k t i e n g e s e l l s c h a f t , L a a k i r c h e n<br />
Audit Certificate<br />
(Auditor’s Report)<br />
Report on the Consolidated Financial Statements<br />
We have audited the attached Consolidated Financial Statements of <strong>Miba</strong> Aktien -<br />
gesellschaft, Laakirchen, Austria, for the business year from February 1, 2009, to<br />
January 31, 2010. These Consolidated Financial Statements comprise the consolidated<br />
balance sheet as of January 31, 2010, the consolidated income statement, the statement<br />
of recognized income and expenses, the consolidated cash flow statement, and the consolidated<br />
statement of changes in equity for the business year ending January 31, 2010,<br />
as well as explanatory notes.<br />
Responsibility of legal representatives<br />
for the Consolidated Financial Statements and for bookkeeping<br />
The company’s legal representatives are responsible for Group bookkeeping as well as for<br />
preparing consolidated financial statements that present a true and fair view of the<br />
Group’s financial position and financial performance, in accordance with the International<br />
Financial Reporting Standards (IFRS) as applicable within the EU. These responsibilities<br />
entail the organization, implementation and maintenance of an internal control system<br />
insofar as it is of importance for truly representing the Group’s financial position and financial<br />
performance so that these consolidated financial statements are free of material misrepresentations,<br />
whether due to intended or accidental errors; the selection and implementation<br />
of suitable accounting principles and valuation methods; or the formulation of<br />
estimates that seem appropriate, in view of the given general conditions.<br />
Responsibility of the auditor and nature and scope of the statutory audit<br />
Our responsibility is to give an opinion on the Consolidated Financial Statements based on<br />
our audit. We conducted our audit in accordance with the legal provisions valid in Austria<br />
and in compliance with the International Standards on Auditing (ISA) published by the<br />
International Auditing and Assurance Standards Board (IAASB) of the International Federa-<br />
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