No power train without Miba technology

Future Changes in Accounting Rules
The IASB and the IFRIC have approved additional standards and interpretations that are,
however, not yet obligatory in the 2009-2010 business year or have not yet been incorporated
into EU law. This matter concerns the following standards and interpretations;
current assessments indicate that they would not have a material impact on the Consolidated
Financial Statements:
Applicable Applicable to
to business years business years
beginning on or after beginning on or after
the date specified the date specified
(according to IASB)
(according to EU
endorsement)
IAS 24 Disclosures of related parties (amended)
IAS 27 Consolidated and separate financial
1/1/2011 not yet adopted
statements (amended)
IAS 32 Amendments regarding classification
7/1/2009 7/1/2009
of rights issues
IAS 39 Amendment regarding
2/1/2010 2/1/2010
embedded derivatives
Amendments regarding first-time
7/1/2009 7/1/2009
application of IFRS 1/1/2010 not yet adopted
IFRS 1 Amendments 2008
IFRS 1 Additional exemptions for first-time
7/1/2009 1/1/2010
users – disclosure requirements under IFRS 7
IFRS 2 Amendments regarding group
7/1/2010 not yet adopted
cash-settled share-based payment transactions 1/1/2010 1/1/2010
IFRS 3 Business combinations (overhauled 2008) 7/1/2009 7/1/2009
IFRS 9 Financial instruments 1/1/2013 not yet adopted
IFRIC 12 Service concession agreements
IFRIC 14 Amendment regarding voluntary
1/1/2008 3/29/2009
prepaid contributions 1/1/2011 not yet adopted
IFRIC 15 Agreements for the construction of real estate
IFRIC 16 Hedges of a net investment
1/1/2009 1/1/2010
in a foreign operation 10/1/2008 7/1/2009
IFRIC 17 Distributions of non-cash assets to owners 7/1/2009 11/1/2009
IFRIC 18 Transfers of assets from customers
IFRIC 19 Extinguishing financial liabilities
7/1/2009 7/1/2009
with equity instruments
Amendments to various IFRS resulting
7/1/2010 not yet adopted
from the annual improvement process in 2009 1/1/2010 1/1/2010
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