No power train without Miba technology

2010, as well as the Group’s financial performance and cash flows for the business year
from February 1, 2009, to January 31, 2010, in accordance with the International Finan cial
Reporting Standards (IFRS) as adopted by the EU.
Statement on the Group Management Report
Applicable laws and regulations require us to examine whether the Group Management
Report is consistent with the Consolidated Financial Statements and whether other information
given in the Group Management Report correctly represents the group’s position.
The audit opinion is also to include a statement about whether the Group Management
Report is consistent with the Consolidated Financial Statements and whether the information
meets the requirements of section 243a of the Austrian Business Enterprise Code
(UGB).
In our opinion, the Group Management Report is consistent with the Consolidated Financial
Statements. Information as required under section 243a of the Austrian Business En -
terprise Code (UGB) has been reported correctly.
Linz, April 23, 2010 KPMG Austria GmbH
Wirtschaftsprüfungs- und Steuerberatungsgesellschaft
(Auditors and Tax Consultants Ltd.)
Dr. Helge Löffler Mag. Ernst Pichler
Auditor Auditor
129